AI Financial Corp

AI Financial Corporation (the “Company”) is unable to file, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the 13-week period ended June 27, 2026 (the “Form 10-Q”). The Company requires additional time to finalize its financial statements for that period, including a subsequent events footnote – due, in large part, to the Company’s recent disposition of its indirect, wholly-owned second-tier subsidiary, Alt 5 Sigma Canada Inc., and the related required accounting concepts and calculations. As a result, there was a slightly insufficient amount of time remaining after the disposition for management to prepare the Form 10-Q and for the Company’s PCAOB-registered public accounting firm to review it by August 11, 2026. The Company currently expects to file the Form 10-Q on or before August 17, 2026, the prescribed due date under the five-calendar-day-extension period provided under Rule 12b-25

AI Financial Corporation (the “Company”) is unable to file, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the 13-week period ended March 28, 2026 (the “Form 10-Q”). The Company requires additional time to finalize its financial statements for that period – due, in large part, to the Company’s reaudit of its 2024 fiscal year financial statements that were included in its 2025 Annual Report on Form 10-K (the “Form 10-K”) (the reaudit required by virtue of the previously announced mid-year change in the Company’s PCAOB-registered public accounting firm and that firm’s subsequent unavailability). As a result, there was a slightly insufficient amount of time remaining after the Company’s filing of the Form 10-K (with the 2024 reaudit) for management to prepare the Form 10-Q and for the Company’s PCAOB-registered public accounting firm to review it by May 12, 2026. The Company currently expects to file the Form 10-Q on or before May 18, 2026, the prescribed due date under the five-calendar-day-extension period provided under Rule 12b-25

Alt5 Sigma Corporation (the “Company”) is unable to file, without unreasonable effort and expense, its Annual Report on Form 10-K for the fiscal year ended December 27, 2025 (the “Form 10-K”). The Company requires additional time to finalize its annual financial statements (due to finalization of certain accounting treatment relative to the Company’s acquisition completed during the fiscal year) and to complete the audit process thereof (also due to the previously announced change in the Company’s PCAOB-registered public accounting firm) for the relevant part of the Form 10-K. As disclosed, the Company’s prior Audit Report on Form 10-K of the Company did not contain an adverse opinion or disclaimer of opinion by the Company’s previous accounting firms on its financial statements for the fiscal years ended December 28, 2024 and December 30, 2023 and was not qualified or modified as to uncertainty, audit scope, or accounting principles. During the Company’s two most recent fiscal years ended December 28, 2024 and December 30, 2023, and for the subsequent interim period through December 25, 2025 (the date of the change in the Company’s accounting firm), the Company had no “disagreements” (as described in Item 304 (a)(1)(iv) of Regulation S-K) with the previous accounting firm on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of the previous accounting firms, would have caused them to make reference in connection with the included opinions to the subject matter of the disagreements. The Company currently expects to file the Form 10-K on or before April 13, 2026, the prescribed due date under the 15-calendar-day-extension period provided under Rule 12b-25

ALT5 Sigma Corporation (the “ Company ”) is unable to file, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the fiscal quarter ended September 27, 2025 (the “ Form 10-Q ”) on a timely basis because of the ongoing review of the matters disclosed in the Company’s August 29, 2025 Form 8-K, which is incorporated by reference, and delays related to the timeliness and responsiveness of the Company’s independent registered public accounting firm. The Company is working to resolve these issues to file the Form 10-Q timely

ALT5 Sigma Corporation (the “Company”) is unable to file, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the fiscal quarter ended June 29, 2024 (the “Form 10-Q”). The Company requires additional time to finalize its quarterly financial statements due to finalization of certain accounting treatment relative to the Company’s May 15, 2024 acquisition of one of its operating subsidiaries ALT5 Sigma, Inc., a Delaware corporation (“ALT5 Sigma, Inc.”) and to complete the valuation process therefor. The Company currently expects to file the Form 10-Q on or before August 19, 2024, the prescribed due date under the 5-calendar-day-extension period provided under Rule 12b-25

JanOne Inc. (the “Company”) is unable to file, without unreasonable effort and expense, its Annual Report on Form 10-K for the fiscal year ended December 30, 2023 (the “Form 10-K”). The Company requires additional time to finalize its annual financial statements (due to finalization of certain accounting treatment relative to the Company’s disposition of its legacy businesses in favor of its biotech business operations) and to complete the audit process thereof (also due to the previously announced change in the Company’s PCAOB-registered public accounting firm) for the relevant part of the Form 10-K. As disclosed, the Company’s prior Audit Report on Form 10-K of the Company did not contain an adverse opinion or disclaimer of opinion by the Company’s previous accounting firms on its financial statements for the fiscal years ended December 31, 2022 and January 1, 2022 and was not qualified or modified as to uncertainty, audit scope, or accounting principles. During the Company’s two most recent fiscal years ended December 31, 2022 and January 1, 2022, and for the subsequent interim period through June 26, 2023 (the date of the change in the Company’s accounting firm), the Company had no “disagreements” (as described in Item 304 (a)(1)(iv) of Regulation S-K) with the previous accounting firm on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of the previous accounting firms, would have caused them to make reference in connection with the included opinions to the subject matter of the disagreements. The Company currently expects to file the Form 10-K on or before April 15, 2024, the prescribed due date under the 15-calendar-day-extension period provided under Rule 12b-25

JanOne Inc. (the “Company”) is unable to file, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the 13-week fiscal period ended April 1, 2023. The Company requires additional time to finalize its financial statements, primarily due to the previously announced disposition of the Company’s legacy subsidiaries during this fiscal quarter and the time to finalize the accounting thereof. The Company currently expects to file the Form 10-Q on or before May 22, 2023, the prescribed due date under the five calendar day extension period provided under Rule 12b-25

JanOne Inc. (the “Company”) is unable to file, without unreasonable effort and expense, its Annual Report on Form 10-K for the fiscal year ended December 31, 2022 (the “Form 10-K”). The Company requires additional time to finalize its financial statements (due, in part, to the previously announced disposition of the Company’s legacy subsidiaries) and additional time to complete the audit process thereof (also due to the previously announced change in the Company’s audit firm) for the relevant part of the Form 10-K. As disclosed, the audit report of the Company’s previous accounting firm on its financial statements for the fiscal years ended January 1, 2022 and January 2, 2021 contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles. During the Company’s two most recent fiscal years ended January 1, 2022 and January 2, 2021, and for the subsequent interim period through February 7, 2023 (the date of the announced change in the Company’s auditor firm), the Company had no “disagreements” (as described in Item 304 (a)(1)(iv) of Regulation S-K) with the previous auditor firm on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of the previous auditor firm, would have caused it to make reference in connection with its opinion to the subject matter of the disagreements. The Company currently expects to file the Form 10-K on or before April 17, 2023, the prescribed due date under the fifteenth calendar day extension period provided under Rule 12b-25