Inspired Entertainment, Inc.

Inspired Entertainment, Inc. (the “Company”) has determined that it is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2024 (the “Form 10-K”) by March 17, 2025, the original due date for such filing, without unreasonable effort or expense. In preparing its fiscal 2024 financial statements, the Company identified certain revisions to historical quarterly results related to revenue timing from lease classifications. As a result, the Company anticipates filing the Form 10-K after March 17, 2025, but on or prior to March 21, 2025

Inspired Entertainment, Inc. (the “Company”) has determined that it is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2023 (the “2023 Form 10-K”) by March 15, 2024, the due date for such filing, without unreasonable effort or expense. As disclosed in the Company’s Current Report on Form 8-K filed on November 8, 2023, the Company identified certain accounting errors relating to compliance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) in connection with the Company’s accounting policies for capitalizing software development costs. The Company thereafter undertook a review of other financial statement line items and related accounting policies to ensure U.S. GAAP compliance and, as a result of this process, on February 27, 2024, the Company filed an amended Annual Report on Form 10-K/A for the year ended December 31, 2022 and amended Quarterly Reports on Form 10-Q/A for the quarterly periods ended March 31, 2023 and June 30, 2023, which reflected restatements of the Company’s prior financial statements. On such date, the Company also filed a Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2023. Because of the considerable resources the Company devoted to undertaking a broad-based review of its accounting policies and preparing the restatements of the Company’s previously issued financial statements, the Company’s ability to commence the preparation of its December 31, 2023 financial statements for inclusion in its 2023 Form 10-K was delayed. Although the Company is working diligently to prepare its 2023 Form 10-K, additional time is needed to complete the steps necessary to finalize the Company’s financial statements and other disclosures required to be included in the 2023 Form 10-K

Inspired Entertainment, Inc. (the “Company”) has determined that it is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2023 (the “Form 10-Q”) by November 9, 2023, the original due date for such filing, without unreasonable effort or expense due to the circumstances described below. As previously reported in the Company’s Current Report on Form 8-K filed with the Securities and Exchange Commission (the “SEC”), on November 2, 2023, in connection with the preparation of the financial statements to be included in the Form 10-Q, management, in consultation with the Company’s current independent registered public accounting firm, KPMG LLP, identified certain accounting errors relating to the compliance with U.S. GAAP relating to the Company’s accounting policies for capitalizing software development costs. The Company is currently undertaking a review of other financial statement line items and related accounting policies to ensure U.S. GAAP compliance. It is currently unable to determine whether this review will result in further adjustments being required. On November 2, 2023, the Audit Committee (the “Audit Committee”) of the Board of Directors, in consultation with the Company’s management, determined that the Company’s previously issued financial statements included in the Company’s Annual Report on Form 10-K for the years ended December 31, 2021 and 2022 and associated reports of the Company’s prior independent registered public accounting firm, Marcum LLP, as well as the Company’s previously issued unaudited condensed consolidated financial statements during those years, as well as for the first and second quarters of 2023 included in the Company’s Quarterly Reports on Form 10-Q (the “Subject Periods”) contained accounting errors as set forth above

Inspired Entertainment, Inc. (the “Company”) is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2023 (“Q2 Form 10-Q”) within the prescribed time period without unreasonable effort or expense. The Company is continuing to review the accounting for certain of its software development projects in terms of timing of when projects move from Work in Progress to Complete, at which point amortization commences. Any difference to when projects have been historically amortized would affect the Company’s total assets and net income. Depending upon the result of its review, the Company may potentially be required to restate or revise its prior financial reporting. Despite working diligently to timely file its Q2 Form 10-Q, the Company will be unable to complete all work necessary to timely file such report, including its consideration of the possible effect of such matter on its evaluation of the Company’s internal control over financial reporting and disclosure controls and procedures. The Company expects to file its Q2 Form 10-Q with the Securities and Exchange Commission as soon as practicable, and no later than the fifth calendar day following the prescribed due date, in accordance with Rule 12b-25

Inspired Entertainment, Inc. (the “Company”) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2021 (the “2021 Form 10-K”) within the prescribed time period without unreasonable effort or expense. Among other things, this is the first year the Company is an accelerated filer, and its filing deadlines are therefore shorter than they were in the past. In addition, this is the first year that the Company’s auditor has been required to attest to, and report on, management’s assessment of the Company’s internal control over financial reporting. The Company has also recently implemented a global financial reporting system, which has involved some transition complexities. Although the Company’s assessment of its internal control over financial reporting is not yet complete, the Company expects to report material weaknesses in the Company’s internal control over financial reporting. The Company expects to file the 2021 Form 10-K as soon as possible, but no later than March 31, 2022, the fifteenth calendar day following the prescribed due date of the 2021 Form 10-K