Non-Reliance on Previously Issued Financial Statements

Filed when the board or audit committee concludes that previously issued financial statements should no longer be relied upon. A restatement signal — historically associated with material weakness disclosures and elevated SEC enforcement risk.

Recent disclosures

• October 9, 2026, 9:52 PM ET EONR EON Resources Inc. other material

  EON Resources to restate FY2025 10-K; DDA overstated $3.54M, net loss cut to ~$7.5M from $10.1M

• October 8, 2026, 10:54 AM ET SEGG Sports Entertainment Gaming Global Corp other material

  SEGG says 2020-2025 financials restated after fraud-linked Legacy Transactions; ex-CEO Komissarov sentenced

• October 2, 2026, 4:30 PM ET GLTK GlobalTech Corp other material

  GlobalTech to restate FY2025 and 2026 quarters; $8.40M deferred-tax allowance lifts 2025 loss to $11.55M

• September 25, 2026, 4:28 PM ET Feel The World, Inc. other material

  Feel the World (XERO Shoes) to restate 2024-2025 financials after preferred stock misclassification

• September 21, 2026, 5:00 PM ET OPTU Optimum Communications, Inc. other material

  Optimum Communications restating FY2025 and interim 2026 results on deferred tax errors

• September 16, 2026, 5:10 PM ET BURU Nuburu, Inc. other material

  Nuburu restates Q2 2026 financials due to $761K fair-value error on Tekne note

• September 9, 2026, 5:06 PM ET HLLK HALLMARK VENTURE GROUP, INC. other material

  SDR Drone restates FY2024-25 financials; net loss up $2.4M, non-reliance issued

• August 28, 2026, 8:15 PM ET BREZ Breeze Acquisition Corp. II other material

  Breeze Acquisition Corp. II restates May 14, 2026 balance sheet; $1.15M reclassified as receivable

• August 24, 2026, 4:29 PM ET NCL Northann Corp. other material

  Northann Corp discloses auditor resignation and non-reliance; letter filed but not reproduced

• August 24, 2026, 11:59 AM ET BWMG Brownie's Marine Group, Inc other material

  Brownie's Marine restates Q2 2026 10-Q; net income cut to $218,658 from $580,542

• August 21, 2026, 12:30 PM ET SLSN SOLESENCE, INC. other material

  Solésence restates 2023-2026 financials; inventory costing errors overstated inventories

• August 17, 2026, 9:30 PM ET NCPL Netcapital Inc. litigation

  Netcapital auditor resigns; restates FY22-25 financials amid SEC $13.9M revenue overstatement allegations

• August 17, 2026, 5:00 PM ET NCRA NOCERA, INC. other material

  Nocera restates FY2024-2025 financials; goodwill cut $1.35M, 2025 net sales down $2.6M

• August 14, 2026, 3:00 PM ET HCWB HCW Biologics Inc. other material

  HCW Biologics non-reliance on Q1 2026 financials; EPS overstated by $0.80

• August 13, 2026, 7:15 AM ET PTHS Pelthos Therapeutics Inc. earnings

  Pelthos restates Q1 2026 financials; Q2 net loss $23.4M, Zelsuvmi revenue up 45% QoQ

• August 13, 2026, 7:00 AM ET PTHS Pelthos Therapeutics Inc. other material

  Pelthos Therapeutics restates Q1 2026 results due to convertible debt valuation error

• August 12, 2026, 7:30 AM ET CAPS Capstone Holding Corp. other material

  Capstone restates 2025 EPS for share-count errors; Q1 loss per share widens to -$1.56

• August 10, 2026, 5:25 PM ET NCL Northann Corp. other material

  Northann trading halted, auditor resigns, financials non-reliable, chairman replaced

• August 6, 2026, 5:03 PM ET OLOX OLENOX INDUSTRIES INC. other material

  Olenox restates Q1-Q3 2025 financials; merger consideration overstated by $15.8M

• August 6, 2026, 11:01 AM ET CRMZ CREDITRISKMONITOR COM INC other material

  CreditRiskMonitor.com restates financials for 2024-2025 due to state tax nexus errors; material weakness found

• August 5, 2026, 5:07 PM ET SCTH Securetech Innovations, Inc. other material

  SecureTech restates prior financials, dismisses auditor, engages Marcum Asia

• July 30, 2026, 5:04 PM ET NUAI New ERA Energy & Digital, Inc. other material

  New Era Energy restates Q1 2026 financials due to expense and stock compensation errors

• July 29, 2026, 11:28 AM ET AREC American Resources Corp other material

  American Resources dismisses auditor GreenGrowth, appoints UHY; non-reliance on 2025 financials

• July 24, 2026, 8:00 AM ET AREC American Resources Corp other material

  American Resources dismisses auditor; non-reliance on 2025 financials after opinion withdrawal

• July 17, 2026, 6:43 PM ET ADTI Adapti, Inc. other material

  Adapti restates financials; acquisition of Ballengee Group should have been reverse recapitalization

• July 17, 2026, 4:01 PM ET GRPS Trans American Aquaculture, Inc other material

  Trans American Aquaculture restates FY2024 financials; cites misclassification and internal control weaknesses

• July 16, 2026, 6:20 PM ET AITX Artificial Intelligence Technology Solutions Inc. other material

  AITX corrects prior disclosure: authorized share decrease effective July 15, not March 19

• July 15, 2026, 4:00 PM ET BAFN BayFirst Financial Corp. other material

  BayFirst restates 2024-2026 results; $37M loan adjustments, non-reliance on prior financials

• July 15, 2026, 3:53 PM ET HWNI HIGH WIRE NETWORKS, INC. other material

  High Wire Networks restates Q1-Q3 2025 financials; $1.38M debt settlement loss omitted

• July 8, 2026, 4:30 PM ET FutureTech II Acquisition Corp. other material

  FutureTech II Acquisition Corp. restates multiple financial statements; material weakness identified

• June 30, 2026, 4:05 PM ET AIHS Senmiao Technology Ltd other material

  Senmiao Technology restates Q3 FY2026 financials; warrants misclassified as equity

• June 24, 2026, 4:05 PM ET CRCW Crypto Co other material

  Crypto Co. says 2024 financials unreliable; omitted $1.32M derivative liability on convertible debt

• June 23, 2026, 4:38 PM ET FDCT FDCTECH, INC. other material

  FDCTech restates 2024 interim financials; non-reliance on three quarterly reports

• June 23, 2026, 10:34 AM ET CSDX CS DIAGNOSTICS CORP. other material

  CS Diagnostics Corp. restates financial statements for 2022-2025 after $499.4M intangible asset error

• June 22, 2026, 2:08 PM ET Redox International Group, Corp. other material

  Redox International restates Aug & Nov 2024 results; 50.85M share issuance omitted

• June 22, 2026, 9:08 AM ET AVAV AeroVironment Inc other material

  AeroVironment restates Q3 FY2026 financials due to goodwill error; net loss understated by $87.3M

• June 17, 2026, 4:09 PM ET BNC CEA Industries Inc. other material

  CEA Industries restates EPS for Q2 and Q3 FY2026 due to share-count error

• June 11, 2026, 9:35 PM ET RR RICHTECH ROBOTICS INC. other material

  Richtech Robotics restates FY2024/25 results on warrant, SEPA, and stock award errors

• June 8, 2026, 5:30 PM ET FDCT FDCTECH, INC. other material

  FDCTech restates multiple periods; board says prior financials can no longer be relied upon

• June 4, 2026, 4:30 PM ET GURE GULF RESOURCES, INC. other material

  Gulf Resources to restate FY2024 and Q1-Q3 2025 statements; prior filings no longer reliable

• June 2, 2026, 8:30 AM ET IVF INVO Fertility, Inc. other material

  INVO Fertility restates 2025 Q1-Q3 financials; non-reliance due to accounting errors

• June 1, 2026, 7:15 PM ET GROW U S GLOBAL INVESTORS INC other material

  U.S. Global Investors restates Q3 FY2026 EPS; error overstated EPS by $0.02

• May 28, 2026, 3:28 PM ET GROO GROOVY COMPANY, INC. regulatory

  Groovy dismisses auditor after SEC suspension, reduces authorized common 99.5%, two officers depart

• May 27, 2026, 4:02 PM ET RITE MINERALRITE Corp other material

  MineralRite restates financials, cuts asset carrying value from $432M to $246M

• May 26, 2026, 8:17 PM ET GWLL GOLDENWELL BIOTECH, INC. other material

  Goldenwell Biotech to restate three quarterly reports over $9,840 legal fee timing errors

• May 22, 2026, 9:41 PM ET SPTY SPECIFICITY, INC. other material

  Specificity to restate 2025 10-K after identifying accounting errors in Dec 2025

• May 22, 2026, 4:30 PM ET NMTC NEUROONE MEDICAL TECHNOLOGIES Corp other material

  NeuroOne restates Q1 FY2026 results due to revenue recognition error; reaffirms FY2026 guidance

• May 19, 2026, 5:26 PM ET BGFR BestGofer Inc. other material

  BestGofer restates Q1 FY2026; goodwill impairment of $78,754 increases net loss to $85,755

• May 18, 2026, 4:30 PM ET ZONE CleanCore Solutions, Inc. other material

  CleanCore Solutions restates Q3 2026 financials; 70M Dogecoin transfer error

• May 15, 2026, 5:06 PM ET CGC Canopy Growth Corp other material

  Canopy Growth restates FY2024-2025 financials due to warrant classification error; Q4/FY2026 results delayed to June 15

source · SEC Form 8-K instructions · see methodology