Form 8-K · Item 4.02 · Non-reliance
Capstone Holding Corp.: non-reliance on previously issued financial statements
Capstone Holding Corp. reported in a Form 8-K filed August 12, 2026, that on August 7, 2026, it concluded that previously issued financial statements should no longer be relied upon: the three and six months ended June 30, 2025.
In the filing's words
On August 7, 2026, the Chief Financial Officer of Capstone Holding Corp. (the “Company”) concluded that the Company’s previously issued unaudited condensed consolidated financial statements for the three and six months ended June 30, 2025
should no longer be relied upon with respect to the weighted average number of common shares outstanding and the related basic and diluted net loss per share.
The Audit Committee and management have discussed the matters disclosed in this Item 4.02(a) with GBQ Partners LLC, the Company’s independent registered public accounting firm.
Verbatim from sec.gov, Item 4.02 (Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review). We quote the filing; we do not characterize it.
| Company | Capstone Holding Corp. |
|---|---|
| Ticker | CAPS |
| Form and item | 8-K, Item 4.02 |
| Filed with the SEC | August 12, 2026 |
| Statements no longer relied upon |
|
| Concluded by | Not established by the filing |
| Date of the conclusion | August 7, 2026 |
| Discussed with the accountant | yes |
| Accession number | 0001437749-26-027149 |
| SEC CIK | 0000887151 |
Capstone Holding Corp. reported under Form 8-K Item 4.02 (Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review), filed August 12, 2026. The filing's own words are quoted above.
Sources
- sec.gov · SEC filing, Form 8-K, Item 4.02 · accessed 2026-10-23
Documented unknowns
- concluded_by: The excerpts do not say who reached the conclusion.
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