Alpha Compute (ALP) to restate 2026 financial statements after administrative errors

Rhea-AI Filing Summary

Alpha Compute Corp’s Audit Committee, after discussion with management, concluded on August 3, 2026 that administrative errors in the audited consolidated financial statements for the fiscal year ended March 31, 2026 in the 2026 Annual Report on Form 20-F are quantitatively material and require a restatement.

The company is issuing Amendment No. 2 to its 2026 Annual Report on Form 20-F/A, including restated audited financial statements, an explanatory note, and Note 2, “Restatement of Previously Issued Consolidated Financial Statements.” The errors do not affect total revenue, total costs and expenses, operating loss, net loss, any other total or subtotal, or the consolidated statements of financial position, cash flows, or changes in equity. Management and the Audit Committee have discussed these matters with CBIZ CPAs P.C., the independent registered public accounting firm.

Positive

• None.

Negative

• Material restatement of audited 2026 financial statements: the Audit Committee determined administrative errors were quantitatively material, requiring a restatement of the audited consolidated financial statements for the year ended March 31, 2026, even though key totals and primary financial statements remain unaffected.

Filing Explained

Filed August 5, this Form 6-K furnishes the restatement update and is incorporated by reference into the listed Form S-8 and Form F-3 registration statements, making its contents part of those registration statements unless later filings supersede them.

Key Figures

Fiscal year covered: Year ended March 31, 2026 Initial Form 20-F filing date: July 16, 2026 Audit Committee determination date: August 3, 2026 +1 more

4 metrics

Fiscal year covered Year ended March 31, 2026 Period for the audited consolidated financial statements subject to restatement

Initial Form 20-F filing date July 16, 2026 Date the 2026 Annual Report on Form 20-F was first filed with the SEC

Audit Committee determination date August 3, 2026 Date the Audit Committee concluded the errors were quantitatively material and required restatement

Report signing date August 5, 2026 Date the Chief Executive Officer signed the report disclosing the restatement

Key Terms

International Accounting Standard ("IAS") 8, Staff Accounting Bulletin Nos. 99 and 108, Restatement of Previously Issued Consolidated Financial Statements, independent registered public accounting firm

4 terms

International Accounting Standard ("IAS") 8 financial

"assessed the administrative errors in accordance with International Accounting Standard ("IAS") 8"

Staff Accounting Bulletin Nos. 99 and 108 regulatory

"as well as SEC Staff Accounting Bulletin Nos. 99 and 108"

Restatement of Previously Issued Consolidated Financial Statements financial

"Note 2, "Restatement of Previously Issued Consolidated Financial Statements," describing the nature"

independent registered public accounting firm regulatory

"with CBIZ CPAs P.C., the Company’s independent registered public accounting firm"

An independent registered public accounting firm is an outside accounting company officially registered with the government regulator to examine and report on a public company's financial records and controls. Investors treat its reports like an impartial inspector’s certificate — they add credibility to financial statements, help spot errors or misleading claims, and reduce the risk that shareholders are relying on unchecked or biased numbers.

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Available on EDGAR 08/06/2026 - 06:06 AM Accepted by SEC EDGAR 08/05/2026 - 09:46 PM Learn about SEC filing dates

FAQ

What did Alpha Compute (ALP) disclose in its August 2026 Form 6-K?

Alpha Compute (ALP) disclosed that its Audit Committee identified administrative errors in the audited consolidated financial statements for the year ended March 31, 2026, and determined they are quantitatively material, requiring a restatement of those financial statements through an amended Form 20-F/A.

Which Alpha Compute (ALP) financial statements are affected by the restatement?

The restatement affects Alpha Compute’s audited consolidated financial statements as of and for the fiscal year ended March 31, 2026, included in its 2026 Annual Report on Form 20-F, referred to collectively as the Affected Financial Statements.

Do the identified errors change Alpha Compute (ALP)’s revenue or net loss for 2026?

No. The company states the administrative errors have no effect on total revenue, total costs and expenses, operating loss, net loss, any other total or subtotal, or on the consolidated statements of financial position, cash flows, or changes in equity.

How is Alpha Compute (ALP) implementing the restatement of its 2026 results?

Alpha Compute is filing Amendment No. 2 to its 2026 Annual Report on Form 20-F/A, which includes the restated audited consolidated financial statements, an explanatory note, and Note 2 titled “Restatement of Previously Issued Consolidated Financial Statements.”

Which accounting and regulatory standards did Alpha Compute (ALP) use to assess materiality?

The Audit Committee evaluated the errors under IAS 8, the definition of materiality in IAS 1, and SEC Staff Accounting Bulletin Nos. 99 and 108 before concluding the errors are quantitatively material and that a restatement is required.

Was Alpha Compute (ALP)’s auditor involved in the restatement discussions?

Yes. Management and the Audit Committee discussed the restatement matters with CBIZ CPAs P.C., identified as Alpha Compute’s independent registered public accounting firm, in connection with the decision to restate the 2026 audited consolidated financial statements.

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16

UNDER THE SECURITIES EXCHANGE ACT OF 1934

For the month of August, 2026

Commission File Number: 001-40086

Alpha Compute Corp

(Translation of registrant’s name into English)

Clarence Thomas Building, P.O. Box 4649, Road Town, Tortola, British Virgin Islands, VG1110

(Address of principal executive office)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.
Form 20-F [ X ]	Form 40-F [  ]

INCORPORATION BY REFERENCE

This report on Form 6-K (including any exhibits attached hereto) shall be deemed to be incorporated by reference into the registration statements on Form S-8 (File Nos. 333-275842 and 333-289199) and Form F-3 (File Nos. 333-286961, 333-290827, 333-291341 and 333-291921) of Alpha Compute Corp (including any prospectuses forming a part of such registration statements) and to be a part thereof from the date on which this report is filed, to the extent not superseded by documents or reports subsequently filed or furnished. 

On August 3, 2026, the Audit Committee of the Board of Directors (the "Audit Committee") of Alpha Compute Corp (the "Company"), after discussion with management, concluded that certain errors had been identified in the Company's audited consolidated financial statements as of and for the fiscal year ended March 31, 2026 included in the Company's Annual Report on Form 20-F, initially filed with the Securities and Exchange Commission (the "SEC") on July 16, 2026 (as amended, the "2026 Annual Report"), and that the Company would amend the 2026 Annual Report to correct these errors in such financial statements (the "Affected Financial Statements").

The Audit Committee assessed the administrative errors in accordance with International Accounting Standard ("IAS") 8, Accounting Policies, Changes in Accounting Estimates and Errors, and the definition of materiality under IAS 1, Presentation of Financial Statements, as well as SEC Staff Accounting Bulletin Nos. 99 and 108, and concluded that such errors are quantitatively material to the Affected Financial Statements. Accordingly, the Audit Committee has determined that the Affected Financial Statements require restatement (the "Restatement").

The administrative errors in the Affected Financial Statements affected certain amounts and disclosures presented in the 2026 Annual Report. These administrative errors do not have any effect on total revenue, total costs and expenses, operating loss, net loss, or any other total or subtotal presented in the 2026 Annual Report, nor do they have any effect on the consolidated statements of financial position, cash flows, or changes in equity (deficit).

In connection with the foregoing, the Company is filing Amendment No. 2 to the 2026 Annual Report on Form 20-F/A concurrently with this Report on Form 6-K, which includes the restated audited consolidated financial statements as of and for the fiscal year ended March 31, 2026, together with an explanatory note and Note 2, "Restatement of Previously Issued Consolidated Financial Statements," describing the nature and impact of the Restatement.

The Company’s management and the Audit Committee have discussed the matters disclosed in this Report on Form 6-K with CBIZ CPAs P.C., the Company’s independent registered public accounting firm.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Date: August 5, 2026

ALPHA COMPUTE CORP

By:	/s/ Brittany Kaiser
	Brittany Kaiser
	Chief Executive Officer