SharpLink Gaming Inc 2024年度报告

Form10-K/AAmendment No. 1 (Mark One)☒ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year endedDecember 31, 2024 OR TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from _______ to ________ Commission file number:001-41962 SHARPLINK GAMING, INC. (Exact name of registrant as specified in its charter) Delaware87-4752260(State or other jurisdiction of incorporation or organization)(I.R.S. Employer Identification No.) Minneapolis,Minnesota55401(Address of principal executive offices)(Zip Code) Registrant’s telephone number, including area code:612-293-0619 Securities registered pursuant to Section 12(b) of the Act: Name of Each Exchange on WhichRegisteredTheNasdaqCapital Market, LLC Securities registered pursuant to Section 12(g) of the Act: None. Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes☐No☒ Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act. Yes☐No☒ Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),and (2) has been subject to such filing requirements for the past 90 days.Yes☒No☐ Table of Contents Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuantto Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrantwas required to submit such files).Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smallerreporting company. See the definitions of “large accelerated filer,” “accelerated filer,” “emerging growth company” and “smallerreporting company” in Rule 12b-2 of the Exchange Act. Large accelerated filerNon-accelerated filer ☐Accelerated filer☒Smaller reporting companyEmerging growth company If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectivenessof its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registeredpublic accounting firm that prepared or issued its audit report.☐ If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrantincluded in the filing reflect the correction of an error to previously issued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-basedcompensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to Section 240.10D-1(b).☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes☐No☒ The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price atwhich the common equity was last sold as of the last business day of the registrant’s most recently completed second fiscal quarter was$1,986,000. As of March 14, 2025, there were6,903,056shares of Common Stock issued and outstanding. Table of Contents EXPLANATORY NOTE SharpLink Gaming, Inc. ("SharpLink" or the "Company") is filing this Amendment No. 1 to its Annual Report on Form 10-K/A (this"Amendment No. 1") to amend its Annual Report on Form 10-K for the fiscal year ended December 31, 2024, as filed with the U.S.Securities and Exchange Commission on March 14, 2025 (the "Original 10-K").This Amendment No. 1 is being filed because anearlier version of the Original 10-K was inadvertently filed by the Company due to the XBRL process being incomplete by SharpLink'sfinancial printing platform service provider at the time of the filing of the Original 10-K.Exceptas noted in this Explanatory Note, thisAmendment does not alter or amendany of ourother disclosures. Certain dates made within the content of the Original 10-K were notreflected; andactive links to documents incorporated by reference which are listed in Item 15. Exhibits, Financial Statements,Schedules did not link to applicable documents. SHARPLINK GAMING, INC. TABLE OF CONTENTS PagePART IITEM 1.BUSINESS4ITEM 1A.RISK FACTORS14ITEM 1B.UNRESOLVED STAFF COMMENTS28ITEM 1C.CYBERSECURITY28ITEM 2.PROPERTIES29ITEM 3.LE