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High Roller restates Q1 and H1 results due to warrant accounting error
ROLRHigh Roller Technologies, Inc.
The Audit Committee concluded that previously issued unaudited financial statements for the periods ended March 31, 2026, and June 30, 2026, should no longer be relied upon. The company identified an error in accounting for warrants issued to a placement agent, which were incorrectly recorded as general and administrative expense instead of a reduction of additional paid-in capital. This non-cash adjustment reduces previously reported net loss by approximately $1.0 million for both periods. Consequently, the net loss is revised from $3.0 million to $2.0 million for Q1 2026, and from $5.3 million to $4.3 million for H1 2026. The company identified an additional material weakness in internal controls over financial reporting related to management review of significant transactions and intends to file amended 10-Qs on October 16, 2026. High Roller Technologies operates in the gaming technology sector.