The Board of Directors determined that historical financial statements for the period between January 1, 2022, and September 30, 2025, are unreliable. Errors involve the classification, valuation, and collectability of long-term receivables and contract assets. Revenue recognition and interest income timing were identified as incorrectly reported under U.S. GAAP. The company plans to file amended 10-K/A and 10-Q/A reports to restate the impacted periods.