---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-25-009233"
form_type: "8-K"
ticker: "PMHS"
cik: "0001265521"
company_name: "Polomar Health Services, Inc."
filed_at: "2025-03-05T23:59:59+00:00"
generated_at: "2026-05-25T09:37:02.268296+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Polomar Health restates Q3 2024 financials; acquisition reclassified as recapitalization

## Summary
- SEC comment letter prompted reclassification of Sep 30, 2024 acquisition from reverse merger to recapitalization.
- Restatement will materially impact previously reported balance sheets and statements of stockholders' deficit.
- Net loss, stockholders' equity, EPS, cash flow, and non-GAAP measures are unaffected by the reclassification.
- Company plans to file an amended Form 10-Q for the three and nine months ended Sep 30, 2024 as soon as practicable.

## SEC filing metadata
- accession: 0001493152-25-009233
- form_type: 8-K
- ticker: PMHS
- cik: 0001265521
- company_name: Polomar Health Services, Inc.
- filed_at: 2025-03-05T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1265521/000149315225009233/0001493152-25-009233-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1265521/000149315225009233/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-25-009233
- JSON: https://secwatch.observer/filing/0001493152-25-009233.json
- Plain text: https://secwatch.observer/filing/0001493152-25-009233.txt

## Key facts
- Auditor Changes
  Polomar Health Services, Inc. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  - Auditor: GreenGrowth CPA LLP
  source text: the Company concluded that the accounting treatment relating to the Company’s September 30, 2024 acquisition of Polomar Specialty Pharmacy, LLC, a Florida limited liability company (“Polomar”), whereby, among other things, the Company acquired 100% of Polomar in exchange for the issuance of shares of the Company’s common stock, and Polomar became the wholly-owned subsidiary of the Company (the “Acquisition”), as previously disclosed in the Original Form 10-Q, should no longer be relied upon.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1265521/000149315225009233/0001493152-25-009233-index.htm

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