SPTY Specificity, Inc. - 8-K

Item 4.02    Non-Reliance on Previously Issued Financial
Statements or a Related    Audit Report or Completed Interim Review

(a)  On May 15, 2026, the Company identified certain errors in
its Annual Report on Form 10-K for the fiscal year ended December 31, 2025. In connection with the identification of these errors, the
Company delayed the completion of its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, and filed a Form 12b-25 (Notice
of Late Filing) with the Securities and Exchange Commission to provide notice of such delay to the SEC and its shareholders.

Based upon our current understanding, we believe that the underlying
error was due to an inadvertent failure by management to obtain and review certain bank and credit card statements associated with accounts
opened in mid-December 2025. Based upon the Company’s preliminary analysis of bank and credit card transactions processed as part
of this correction there is an approximate understatement of expenses of $83,422, an understatement of revenues of $2,500, an understatement
of liabilities of $121,122, an overstatement of additional paid in capital of $40,000, and an understatement of cash of $202. This correction
is isolated to mid-December 2025 when the accounts were opened up and as such the Company believes that these errors have no effect upon
the operating results for the quarterly reporting periods during 2025.

The Company is concurrently preparing amendment on Form 10-K/A for
the year ended December 31, 2025 and completing its quarterly report on Form 10-Q for the three months ended March 31, 2026. The Company
intends to file both financial reports as soon as practical.

The Company’s Board of Directors and senior management has discussed
this matter with the Company’s independent registered public accounting firm, CM3 Advisory. The restatement amounts are subject
to completion of CM3Advisory review.