Bitzero refiles financials after reclassifying US$ 7.72 million warrant liability as current derivative debt

• Bitzero amended and refiled FY2025 audited financial statements, plus June 30, 2026 interim filings, to reclassify JGB First Warrants.
• Warrants failed IAS 32 fixed-for-fixed test due to variable-share provisions, shifting classification to derivative financial liabilities at fair value.
• US$ 7.72 million moved from non-current to current liabilities at Sept. 30, 2025; total liabilities unchanged at US$ 29.89 million.
• Restatement left total assets, equity, net loss, cash flows unchanged; working capital deficiency widened to US$ 14.07 million.
• Refiling followed a British Columbia Securities Commission review of the company’s continuous disclosure record.

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