New Era Energy & Digital, Inc. announced on July 24, 2026, that its Audit Committee determined previously issued unaudited condensed consolidated financial statements for the quarter ended March 31, 2026, require restatement and should no longer be relied upon. The company identified two primary errors: approximately $1.4 million in legal and professional fees were incorrectly classified as general and administrative expenses rather than being deferred as direct costs of debt and equity transactions; and non-cash errors in accounting for performance stock units granted to executives, where the grant-date fair value was understated by $23.5 million. Management is also evaluating potential acquisition-related errors regarding Texas Critical Data Centers, LLC. The company cannot currently quantify the combined financial impact but notes it may be material. This filing confirms a material weakness in internal controls over financial reporting and requires investors to rely only on future amended filings.