Restatement of previously issued financial statements |
6 Months Ended |
|---|---|
Mar. 31, 2026 | |
| Restatement of previously issued financial statements | |
| Restatement of previously issued financial statements | Note 2 — Restatement of previously issued financial statements (ASC 250) The September 30, 2025 comparative balance sheet is restated to derecognize self-minted Candela/CLA crypto tokens and related inventory (ASC 350-60-15; ASC 350-30-25-3) and to reflect the reverse-recapitalization derecognition of non-capitalizable intangible and other assets. The Company expects to file a restated FY2024 Form 10-K/A and FY2025 Form 10-K and, as advised by counsel, a non-reliance Form 8-K under Item 4.02. Because the FY2024 and FY2025 financial statements are still being re-audited/audited, the opening balances and comparatives herein are subject to change and this report may be amended. |