Hammer Technology pivots to fintech, resolves audit issues, and restructures related-party debt

HAMMER TECHNOLOGY HOLDINGS CORP.

Divested legacy telecom assets in late 2024; now focused on HammerPay fintech platform for unbanked.
Spent ~$2.7M (2022-early 2025) to rectify audit deficiencies; engaged Salberg & Company (PCAOB) for compliance.
Entered strategic capital partnership with Caban Global Reach PE for structured equity funding.
Consolidated $2,680,799 shareholder loan from board member Michael Sevell into restated convertible note.
Company OTC Expert Market downgrade due to prior reporting gaps; actively seeking reinstatement to better tier.

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