Allurion restates financials for 2023-2024 and Q1 2025 due to fair-value accounting errors

ALLURION TECHNOLOGIES, INC.

Non-reliance on prior financial statements for annual periods 2023-2024 and Q1 2025 due to RIFA and Notes fair value errors.
Errors are non-cash; affect OCI, other income/expense, net income; no impact on revenue, gross margin, or cash.
Company to restate via amendments to annual report and Q1 2025 10-Q; material weaknesses previously disclosed.
Audit committee concluded restatement necessary; no recoupment under compensation recovery policy expected.

item 4.02

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