High Roller Technologies to restate Q1/Q2 2026 financials over $1.0M warrant accounting error

High Roller Technologies, Inc.

Audit Committee concluded Oct 15, 2026 that unaudited financials for periods ended March 31 and June 30, 2026 should not be relied upon; amended 10-Qs due Oct 16, 2026.
About $1.0M grant-date fair value of placement-agent warrants from the January 2026 registered direct offering was expensed as G&A; it should have cut additional paid-in capital.
Correction reduces net loss by ~$1.0M: Q1 to $2.0M ($0.19/sh) from $3.0M ($0.29); six months to $4.3M ($0.41) from $5.3M ($0.50).
Error is non-cash and does not affect revenue, cash, working capital, total stockholders' equity or net cash flows; APIC and accumulated deficit were each overstated $1.0M.
New material weakness found in management review control over accounting for significant/unusual transactions; remediation adds technical accounting resources. No clawback required.

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