Form 8-K · Item 4.02 · Non-reliance

Sports Entertainment Gaming Global Corp: non-reliance on previously issued financial statements

Sports Entertainment Gaming Global Corp reported in a Form 8-K filed October 8, 2026, that it concluded that previously issued financial statements should no longer be relied upon: the financial statements for the quarters ended March 31, 2022, June 30, 2022, and September 30, 2022.

In the filing's words

Company’s current management believes that the initial recording of $9,000,000 transaction with Datassure as deferred revenue and cash resulted in an overstatement of revenue and cash in the fourth quarter of 2020 and an overstatement of revenue recognized in the first and second quarters of 2021
The Company has determined that its previously filed annual financial statements for the years ended December 31, 2021, and December 31, 2022, along with the financial statements for the quarters ended March 31, 2022, June 30, 2022, and September 30, 2022, (collectively, the “Affected Reports”) should no longer be relied upon and must be restated.
This conclusion resulted from the identification of two related accounting errors, originating in 2020 and 2021 and predating the Company’s business combination with Trident Acquisitions Corp. in October 2021.

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.

CompanySports Entertainment Gaming Global Corp
TickerSEGG
Form and item8-K, Item 4.02
Filed with the SECOctober 8, 2026
Statements no longer relied upon
  • the financial statements for the quarters ended March 31, 2022, June 30, 2022, and September 30, 2022
Concluded byNot established by the filing
Date of the conclusionNot established by the filing
Discussed with the accountantnot stated
Accession number0001493152-26-046278
SEC CIK0001673481

Sports Entertainment Gaming Global 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 October 8, 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.
  • conclusion_date: The filing does not state this date.

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