Century Aluminum restates 2023-2025 financials; changes Jamalco consolidation method

This filing

the Audit Committee, after discussions with senior management and the Company’s independent registered public accountants, concluded that the Company’s previously issued consolidated financial statements as of and for the fiscal years ended December 31, 2023 and December 31, 2024, and as of and for the interim periods ended March 31, 2024, June 30, 2024, September 30, 2024, March 31, 2025, June 30, 2025 and September 30, 2025 (the “Affected Financial Statements”) should no longer be relied upon as a result of the change in accounting for the Jamalco Production Assets described above and that the Affected Financial Statements should be restated.

Comparable filing

On August 13, 2025, the Board of Directors of Groovy Company, Inc. (the “Company” or the “Registrant”), acting in its capacity as the body charged with the audit oversight function in the absence of a separately designated audit committee, dismissed Olayinka Oyebola & Co. (Chartered Accountants), Public Company Accounting Oversight Board (“PCAOB”) Firm ID No. 5968 (the “Former Accountant”), as the Company’s independent registered public accounting firm, effective immediately.

This filing

the Audit Committee, after discussions with senior management and the Company’s independent registered public accountants, concluded that the Company’s previously issued consolidated financial statements as of and for the fiscal years ended December 31, 2023 and December 31, 2024, and as of and for the interim periods ended March 31, 2024, June 30, 2024, September 30, 2024, March 31, 2025, June 30, 2025 and September 30, 2025 (the “Affected Financial Statements”) should no longer be relied upon as a result of the change in accounting for the Jamalco Production Assets described above and that the Affected Financial Statements should be restated.

Comparable filing

On April 8, 2026, the management and the audit committee (the “Audit Committee”) of the Board of Directors of Veritone, Inc. (the “Company”), after consideration of the relevant facts and circumstances, determined that the Company’s previously issued unaudited condensed consolidated financial statements as of and for the three and nine months ended September 30, 2025 should no longer be relied upon

This filing

the Audit Committee, after discussions with senior management and the Company’s independent registered public accountants, concluded that the Company’s previously issued consolidated financial statements as of and for the fiscal years ended December 31, 2023 and December 31, 2024, and as of and for the interim periods ended March 31, 2024, June 30, 2024, September 30, 2024, March 31, 2025, June 30, 2025 and September 30, 2025 (the “Affected Financial Statements”) should no longer be relied upon as a result of the change in accounting for the Jamalco Production Assets described above and that the Affected Financial Statements should be restated.

Comparable filing

On April 9, 2026, the Board of Directors (the “Board”) of Deep Fission, Inc. (the “Company”), in consultation with management, concluded that the following previously issued consolidated financial statements of the Company for which the Company is required to provide financial statements under Regulation S-X (and any related financial information, including that included in press releases, shareholder communications, investor presentations or other materials describing relevant portions of such financial statements) should no longer be relied upon because of errors in such financial statements related to valuations of Simple Agreement for Future Equity (“SAFEs”) and Stock-Based Compensation (“SBC”)

This filing

the Audit Committee, after discussions with senior management and the Company’s independent registered public accountants, concluded that the Company’s previously issued consolidated financial statements as of and for the fiscal years ended December 31, 2023 and December 31, 2024, and as of and for the interim periods ended March 31, 2024, June 30, 2024, September 30, 2024, March 31, 2025, June 30, 2025 and September 30, 2025 (the “Affected Financial Statements”) should no longer be relied upon as a result of the change in accounting for the Jamalco Production Assets described above and that the Affected Financial Statements should be restated.

Comparable filing

the Company’s independent registered public accounting firm, Michael Gillsepie & Associates, PLLC (“Gillespie & Associates”), notified the Company that the Company did not follow US GAAP because an invoice dated September 23, 2025, from the Company’s legal counsel in the amount of $9,840 to the Company, which covered legal services rendered to the Company between May 21, 2024 and September 23, 2025, should have been recorded in the fiscal quarters when services were performed

This filing

the Audit Committee, after discussions with senior management and the Company’s independent registered public accountants, concluded that the Company’s previously issued consolidated financial statements as of and for the fiscal years ended December 31, 2023 and December 31, 2024, and as of and for the interim periods ended March 31, 2024, June 30, 2024, September 30, 2024, March 31, 2025, June 30, 2025 and September 30, 2025 (the “Affected Financial Statements”) should no longer be relied upon as a result of the change in accounting for the Jamalco Production Assets described above and that the Affected Financial Statements should be restated.

Comparable filing

On May 21, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors of NeuroOne Medical Technologies Corporation (the “Company”), after discussion with management, determined that the Company’s previously issued interim financial statements included in the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, filed on May 12, 2026 (the “Previous Filing”), should no longer be relied upon and should be restated because of accounting errors relating to revenue recognition.

This filing

the Audit Committee, after discussions with senior management and the Company’s independent registered public accountants, concluded that the Company’s previously issued consolidated financial statements as of and for the fiscal years ended December 31, 2023 and December 31, 2024, and as of and for the interim periods ended March 31, 2024, June 30, 2024, September 30, 2024, March 31, 2025, June 30, 2025 and September 30, 2025 (the “Affected Financial Statements”) should no longer be relied upon as a result of the change in accounting for the Jamalco Production Assets described above and that the Affected Financial Statements should be restated.

Comparable filing

the audit committee of the board of directors of the Company (the “Audit Committee”) was made aware of and, after discussion with senior management of the Company, concluded that the Company’s previously issued (i) audited consolidated financial statements for the fiscal year ended March 31, 2024, included in the Company’s Annual Report on Form 10-K for such fiscal year (the “2024 10-K”), (ii) audited consolidated financial statements for the fiscal year ended March 31, 2025, included in the Company’s Annual Report on Form 10-K for such fiscal year (the “2025 10-K”) and (iii) unaudited consolidated financial statements for the quarterly periods ended September 30, 2023, December 31, 2023, June 30, 2024, September 30, 2024, December 31, 2024, June 30, 2025, September 30, 2025, and December 31, 2025, included in the Company’s Quarterly Reports on Form 10-Q for such quarterly periods (collectively, the “Prior Financial Statements”), should no longer be relied upon

This filing

the Audit Committee, after discussions with senior management and the Company’s independent registered public accountants, concluded that the Company’s previously issued consolidated financial statements as of and for the fiscal years ended December 31, 2023 and December 31, 2024, and as of and for the interim periods ended March 31, 2024, June 30, 2024, September 30, 2024, March 31, 2025, June 30, 2025 and September 30, 2025 (the “Affected Financial Statements”) should no longer be relied upon as a result of the change in accounting for the Jamalco Production Assets described above and that the Affected Financial Statements should be restated.

Comparable filing

On April 9, 2026, the management of PreAxia Health care Payment Systems Inc., a Nevada corporation (the “Company”), identified material errors in the previously released financial statements for the three months ended August 31, 2025 (the “Non-Reliance Period”) and concluded that such financial statements should no longer be relied upon.

This filing

the Audit Committee, after discussions with senior management and the Company’s independent registered public accountants, concluded that the Company’s previously issued consolidated financial statements as of and for the fiscal years ended December 31, 2023 and December 31, 2024, and as of and for the interim periods ended March 31, 2024, June 30, 2024, September 30, 2024, March 31, 2025, June 30, 2025 and September 30, 2025 (the “Affected Financial Statements”) should no longer be relied upon as a result of the change in accounting for the Jamalco Production Assets described above and that the Affected Financial Statements should be restated.

Comparable filing

the Company has determined, and under the advisement of its auditors, that the Company’s previously issued financial statements, contained within its Quarterly Reports on Form 10-Q for the quarters ended September 30, 2025 and June 30, 2025 should no longer be relied upon due to errors in such financial statements.