What changed in this filing

/stocks — the workspaceLOADING

Item 1A. Risk Factors

2026-02-04 compared with 2025-11-05 · 90 added, 7 removed, 1 unchanged (99% of the section changed)

regulation, and (iv) our common stock.

There have been no material changes from the risk factors previously disclosed in our Annual

Report on Form 10-K for the fiscal year ended June 30, 2025.

Unregistered Sales of Equity Securities and

Use of Proceeds

Defaults upon Senior Securities

Mine Safety Disclosures

Not applicable.

as set forth below, there have been no material

changes from the risk factors previously

disclosed in our Annual Report on Form 10-K for the fiscal year ended June 30,

transaction-level tax matters, which could require future adjustments to

our financial statements.

During the current quarter we identified errors in the

historical VAT

treatment of certain gaming voucher transactions within our

Merchant business.

Although we have completed an

initial review of the matter and

determined to correct the identified errors through

revisions to our previously issued

financial statement, our review

Refer to Note 1

to our unaudited condensed

financial statements for

additional information.

The error arose from

the incorrect application

of indirect tax

rules, the configuration

of underlying systems, and operational practices involving downstream vendors.

are implementing

remedial actions,

enhancing controls,

and conducting

further analyses

external advisors,

there is a risk that we have

not yet identified all errors associated with

Additional issues may be discovered as we continue

to evaluate historical periods, refine our technical tax conclusions, or integrate updated processes into our systems.

in accounting

and reporting

multi-party arrangements, voucher products, commissions, or activities involving

non-registered VAT

Identification

statements, update

filings, or make

additional payments of

tax, penalties,

such developments

administrative

financial condition, results of operations, liquidity,

or internal control over financial reporting.

Our failure to prepare

and timely file

our periodic reports

with the SEC limits

our access to

the public markets

to raise debt

or equity capital.

Form S-3 permits eligible

issuers to conduct registered

offerings using a short

form registration statement that

allows the issuer

to incorporate

by reference its

past and future

filings and reports

made under the

Securities Exchange

“Exchange Act”).

enables eligible

conduct primary

offerings “off

incorporate information, allows issuers to avoid delays and

interruptions in the offering process and to access the capital markets

more expeditious

and efficient

raising capital

standard registered

offering pursuant

Registration Statement

The ability to register securities for resale may also be limited as a result

of the loss of Form S-3 eligibility.

reporting requirements

Form 10-K, we are currently ineligible to file new short form registration statements on Form S-3 and, absent a waiver of the Form S-

3 eligibility requirements, we are no longer permitted to use our existing registration statements on Form S-3.

If we wish to pursue an

registration statement on Form

S-1 registration statement for

a public offering would

likely take significantly longer

than using a registration statement on Form S-3 and increase our transaction costs, and could, to the extent we are not able to conduct

complete acquisitions

timely manner.

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-Q

Item 1A. Risk Factors