StockWatch
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RETAIL: Building Materials
ClarificationAug 12, 2026, 07:32 AM

Capstone Holding Corp. Restates Q1-Q3 2025 Per-Share Data

AI Summary

Capstone Holding Corp. announced that its Chief Financial Officer and Audit Committee concluded that previously issued unaudited condensed consolidated financial statements for the three and six months ended June 30, 2025, and the three and nine months ended September 30, 2025, should no longer be relied upon. The non-reliance is due to errors in the weighted average number of common shares outstanding and the related basic and diluted net loss per share. While net loss for these periods remains unchanged, the per-share figures have been significantly restated, for example, Q1 2025 basic/diluted net loss per share changed from $(0.47) to $(1.56).

Key Highlights

  • CFO concluded non-reliance on previously issued financial statements for Q2 and Q3 2025.
  • Errors relate to weighted average common shares outstanding and related basic/diluted net loss per share.
  • Net loss attributable to stockholders for affected periods remains unchanged.
  • Q1 2025 basic/diluted net loss per share restated from $(0.47) to $(1.56).
  • Q1 2025 pro forma net loss per share restated from $(0.29) to $(0.97).
  • Six months ended June 30, 2025, basic/diluted net loss per share restated from $(0.58) to $(0.92).
  • Q3 2025 basic/diluted net loss per share restated from $(0.35) to $(0.34).