America's Car-Mart restates reliance on prior financials due to omitted loan-mod disclosures; 10-K delayed

AMERICAS CARMART INC

Non-reliance on financials for FY2024 and each FY2025 quarter through Jan 31, 2025 – missing ASC 310-10-50 loan-modification footnote disclosures.
Company expects to report one or more material weaknesses in internal control over financial reporting in the upcoming 10-K.
No change to previously reported earnings, balance sheet, cash flows, or equity – only footnote omissions.
10-K for FY ended Apr 30, 2025 not filed within extension expiring July 29, 2025; no new filing date given.
Expects Nasdaq notice for non-compliance with Listing Rule 5250(c)(1); no immediate impact on trading.

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