{"schema_version":"secwatch.filing_event.v1","accession":"0001753926-26-001958","form_type":"8-K","ticker":"ROLR","cik":"0001947210","company_name":"High Roller Technologies, Inc.","filed_at":"2026-10-16T21:00:27+00:00","discovered_at":"2026-10-16T21:02:00.299654+00:00","generated_at":"2026-10-16T21:02:08.517584+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"High Roller Technologies to restate Q1/Q2 2026 financials over $1.0M warrant accounting error","bullets":["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."],"urls":{"canonical":"https://secwatch.observer/filing/0001753926-26-001958","json":"https://secwatch.observer/filing/0001753926-26-001958.json","markdown":"https://secwatch.observer/filing/0001753926-26-001958.md","text":"https://secwatch.observer/filing/0001753926-26-001958.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1947210/000175392626001958/0001753926-26-001958-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1947210/000175392626001958/rolr-20261015.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-16T21:02:08.517584+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}