The Audit Committee concluded that financial statements for fiscal years ended September 30, 2025, and September 30, 2024, and interim periods ended December 31, 2024, March 31, 2025, June 30, 2025, and December 31, 2025, require restatement. Errors relate to accounting for warrants issued during fiscal years ended September 2025 and 2024, a Standby Equity Purchase Agreement (SEPA) dated February 15, 2024, and restricted stock awards issued in December 2025. The company expects the restatement to primarily involve non-cash accounting adjustments and does not currently anticipate an impact on its cash position, operating cash flows, or business operations. An additional material weakness relating to financial instruments is expected to be reported, and a previously reported material weakness as of September 30, 2025, which was stated as remediated, has not been remediated.