Sharplink SBET

Each row opens the detail with the quote and the filing. A row is a change worth reading, not a verdict.

3facts worth reading about the other 6 checks found nothing to note

• report_problem
  Auditor change

  8-K item 4.01 (change in certifying accountant) filed Jul 9, 2025
• report_problem
  Going concern language

  “The Company had recurring losses and negative cash flows from operations that raise substantial doubt about their ability to continue as a going concern.”
• report_problem
  Critical audit matters changed

  New this year: Evaluation of audit evidence pertaining to the existence and rights to the digital assets (“As discussed in Notes 2(d), (e) and (f) to the consolidated financial statements, the Company’s digital assets are comprised of crypto assets at fair value, crypto assets at cost, and USDC stablecoin. These assets are held through custodial arrangements with qualified third-party custodians and incl”); We evaluated the design and implementation; We obtained confirmation of the; We compared the Company’s; We obtained and assessed the. No longer listed: Revenue from Contracts with Customers; Description of Matter; Convertible Debenture and Related Warrants; Description of Matter. Same as last year: F-2
• check_circle
  Receivables -16.6% vs revenue +666.1% (-682.7 pts)

1. add_circleItem 1A · new paragraph · not in the 10-K filed Mar 14, 2025 10-K, ITEM 1Anorth_east

   You should carefully consider the risks described below before making an investment decision. The risks and uncertainties described in this section may not be the only ones we face. Additional risks and uncertainties that are not currently known to us, or that we currently deem immaterial, may also impair our business operations or…

2. add_circleItem 1A · new paragraph · not in the 10-K filed Mar 14, 2025 10-K, ITEM 1Anorth_east

   ETH is a highly volatile asset, and fluctuations in the price of ETH are likely to influence our financial results and the market price of our listed securities. Our financial results and the market price of our listed securities would be adversely affected, and our business and financial condition would be negatively impacted, if the…

3. add_circleItem 1A · new paragraph · not in the 10-K filed Mar 14, 2025 10-K, ITEM 1Anorth_east

   If we are unable to recruit or retain skilled personnel, or if we lose the services of our Chairman of the Board of Directors and/or our Chief Executive Officer, and Chief Financial Officer, our business, operating results, and financial condition could be materially adversely affected. Our future success depends on our continuing…

4. add_circleItem 1A · new paragraph · not in the 10-K filed Mar 14, 2025 10-K, ITEM 1Anorth_east

   The market price of our Common Stock may be highly volatile and could fluctuate significantly in response to a number of factors, many of which are beyond our control. These factors include, among others, changes in the market price of digital assets held by the Company, developments in digital asset markets, regulatory actions or…

• HSDT155
• SBET141
• FWDI127
• DFDV68
• UPXI23
• BTCS7

Paragraphs in Risk Factors with nothing like them in the company's 10-K the year before. A count of text, not of risk.