SHF Holdings, Inc.

As of March 31, 2026, SHF Holdings, Inc. (the “Company”) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the “Form 10-K”) within the prescribed time period without unreasonable effort or expense. The Company finalized a significant transaction in 2026 that, under applicable accounting guidance, requires recognition in the Company’s 2025 financial statements. The Company requires additional time to complete the accounting for this transaction and ensure adequate presentation of the related financial information in the Form 10-K. The Company expects to file the Form 10-K within the fifteen-calendar-day extension period provided under Rule 12b-25. The Company currently expects to file the Form 10-K for the year ended December 31, 2025, within the fifteen-day extension period provided under Rule 12b-25 of the Securities Exchange Act of 1934, as amended. 2

SHF Holdings, Inc. (the “Company”) could not complete the filing of its Quarterly Report on Form 10-Q for the quarter ended March 31, 2025 (the “Form 10-Q”), due to a delay in obtaining and compiling information required to be included in its Form 10-Q, which delay could not be eliminated by the Company without unreasonable effort and expense. In accordance with Rule 12b-25 of the Securities Exchange Act of 1934, the Company will file its Form 10-Q no later than the fifth calendar day following the prescribed due date

As of March 31, 2025, SHF Holdings, Inc. (the “Company”) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2024 (the “Form 10-K”) in a timely manner without unreasonable effort or expense. The Company requires additional time to complete its final review of its financial statements and related disclosures. The need for additional time primarily stems from subsequent events that require thorough evaluation and disclosure, including but not limited to: (i) the Amended and Restated Senior Secured Promissory Note by and between the Company and Partner Colorado Credit Union, as previously disclosed in the Company’s Current Report on Form 8-K filed with the Securities and Exchange Commission (the “SEC”) on March 3, 2025; (ii) the valuation of the Company’s deferred tax assets (DTA), goodwill, and intangible assets; (iii) the completion of certain calculations and disclosures related to a reverse stock split of the Company’s Class A common stock, par value $0.0001 per share; and (iv) assessment of the Company’s ability to continue as a going concern. In addition, management has identified material weaknesses in the Company’s internal controls over financial reporting to be disclosed in the Form 10-K. The Company currently expects to file the Form 10-K for the year ended December 31, 2024, within the fifteen-day extension period provided under Rule 12b-25 of the Securities Exchange Act of 1934, as amended. 2

SHF Holdings, Inc. (the “Registrant”) is unable, without unreasonable effort or expense, to timely file its annual report on Form 10-K for the fiscal year ended December 31, 2022 by March 31, 2023 because the Registrant will need additional time to complete its financial statements for the year ended December 31, 2022, including the assessment of the financial instruments related to the Registrant’s business combination that was completed on September 28, 2022 and intellectual property valuation related to the Registrant’s acquisition of Abaca that was completed on November 16, 2022, both of which are expected to impact the Registrant’s balance sheet and GAAP net income as at and for the year ended December 31, 2022, respectively. The Registrant currently expects to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2022 within the extension period of 15 calendar days as provided under Rule 12b-25 under the Securities Exchange Act of 1934, as amended. Forward-Looking Statements This filing contains forward-looking statements within the meaning of the federal securities laws. Words such as “expects,” “will,” and variations of such words and similar future or conditional expressions are intended to identify forward-looking statements. These forward-looking statements include, but are not limited to, statements regarding our beliefs and expectations relating to the filing of the Form 10-K. These forward-looking statements are not guarantees of future results and are subject to a number of risks and uncertainties, many of which are difficult to predict and beyond our control. Important factors that may cause actual results to differ materially from those in the forward-looking statements include, but are not limited to, a material delay in the Company’s financial reporting, including the possibility that the Company will not be able to file its Form 10-K within the 15-day extension permitted byRule 12b-25

Northern Lights Acquisition Corp. (the “Company”) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2022 (the “Q2 2022 Form 10-Q”) by the prescribed due date because the Company is in the process of preparing the financial statements for the quarter ended June 30, 2022 and will need additional time to complete such financial statements. The Company anticipates that it will file its Q2 2022 Form 10-Q within the five-day grace period provided by Rule 12b-25 of the Securities Exchange Act of 1934, as amended