---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-24-009632"
form_type: "8-K"
ticker: "SLE"
cik: "0001621672"
company_name: "Super League Enterprise, Inc."
filed_at: "2024-03-27T23:59:59+00:00"
generated_at: "2026-06-04T07:11:01.414631+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Super League reports record Q4 revenue $9.5M (+34% YoY), restates Q3 2023 EPS

## Summary
- Q4 2023 revenue record $9.5M (+34% YoY); full year revenue $25.1M (+27% YoY).
- Audit committee: Q3 2023 10-Q unreliable due to error in down round feature on Series AA Preferred Stock affecting EPS; no impact on total assets/revenues/net loss.
- Co-founder David Steigelfest to step down as officer and director effective April 1, 2024; no disagreement.
- Sale of Minehut business in March 2024 enables further expense reduction; company streamlined operations.

## SEC filing metadata
- accession: 0001437749-24-009632
- form_type: 8-K
- ticker: SLE
- cik: 0001621672
- company_name: Super League Enterprise, Inc.
- filed_at: 2024-03-27T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 4.02, 5.02, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1621672/000143774924009632/0001437749-24-009632-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1621672/000143774924009632/slgg20240326_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-24-009632
- JSON: https://secwatch.observer/filing/0001437749-24-009632.json
- Plain text: https://secwatch.observer/filing/0001437749-24-009632.txt

## Key facts
- Auditor Changes
  Super League Enterprise, Inc. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: ”), as filed with the Securities and Exchange Commission (the “SEC”) on November 11, 2024, and any reports, related earnings releases, investor presentations or similar communications of the Company’s Third Quarter 10-Q should no longer be relied upon, as described below. The determination resulted from an error made in the Company's unaudited consolidated financial statements for the three and nine months ended September 30, 2023, as previously filed in the Third Quarter 10-Q, arising from the exclusion of the calculated noncash value of the effect of the down round feature triggered in August of 2023 on the Company’s Series AA Convertible Preferred Stock, which should have been recorded as a noncash charge directly to accumulated deficit and a noncash reduction to income available to common stockholders in the computation of earnings per share. In connection with the Company’s year-end
  evidence_url: https://www.sec.gov/Archives/edgar/data/1621672/000143774924009632/0001437749-24-009632-index.htm
- Earnings Releases
  Super League Enterprise, Inc. reported preliminary financial results for fiscal quarter and year ended December 31, 2023.
  - Period: fiscal quarter and year ended December 31, 2023
  - Result: preliminary results
  source text: On March 27, 2024, Super League Enterprise, Inc. (the " Company ") released its preliminary financial results for the fiscal quarter and year ended December 31, 2023
  evidence_url: https://www.sec.gov/Archives/edgar/data/1621672/000143774924009632/0001437749-24-009632-index.htm
- Executive change
  David Steigelfest resigned as Chief Platform Officer at Super League Enterprise, Inc..
  - Action: resigned
  - Role: Chief Platform Officer
  source text: On March 22, 2024, the Company and David Steigelfest, our co-founder, chief platform officer, corporate secretary, and member of the board of directors, agreed that Mr. Steigelfest would conclude his tenure as an officer and director of the Company effective April 1, 2024.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1621672/000143774924009632/0001437749-24-009632-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.