Fiee Inc 2024年度报告

submitted pursuant to Rule405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant wasrequired to submit such files).Yes☒No☐ Large accelerated filer☐Accelerated filer☐Non-accelerated filer☒Smaller reporting company☒ effectiveness of its internal control over financial reporting under Section404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) bythe registered public accounting firm that prepared or issued its audit report.☐ Based on the closing price as of June30, 2023, which was the last business day of the registrant’s most recently completed The number of shares outstanding of the registrant’s common stock, $0.01 par value, as of July 25, 2025 was6,224,389 This amendment is limited in scope to make the following changes to the original filing: To amend Part II – Item 8. Financial Statements and Supplementary Data.To amend Part IV - Item 15. Exhibits and Financial Statement Schedules to include currently dated (i) auditor consent, whichis filed herewith as Exhibits 23.1 and (ii) certifications from the Company’s Principal Executive Officer and Principal The Form 10-K/A contains our audited restated annual financial statements as of and for the year ended December 31, 2023. ThisForm 10-K/A includes a restatement of our consolidated balance sheet as of December 31, 2023 and the related consolidated statements of operations, and stockholders’ equity for the year then ended. There are no changes to the financial statements for theyear ended December 31, 2022. This Form 10-K/A also includes amendments to: the Chief Executive Officer and Chief FinancialOfficer certifications in Exhibits 31.1, 31.2, 32.1 and 32.2 and the financial statements formatted in Extensible Business ReportingLanguage (XBRL) in Exhibit 101. filing date and should thus be read in conjunction with the original filing and any of the Company’s other filings with the SECsubsequent to the original filing, together with any amendments to those filings. Other than the filing of the information identifiedabove, this amendment does not modify or update the disclosure in the original filing in any way. of and for the year ended December 31, 2023 previously filed by the Company with the SEC should no longer be relied upon due toerrors in such financial statements relating to the recording and reporting of common stock shares outstanding, including earning per Company’scommon stock outstanding in the preparation of the Company’s financial statements for the fiscal year endedDecember31, 2024. The outstanding shares of the Company’s common stock was incorrectly reported as 2,632,809 for the year ended December 31, 2023.The corrected number of outstanding shares of the Company’s common stock is reported in this Form 10-K/A as 2,789,020. As a result of the restatement included herein, the Company is reporting herein 2,789,020 shares of the Company’s common stockoutstanding for the year ended December 31, 2023, which is more than the 2,632,809 shares of the Company’s common stock reported loss of $9.08 per share. To the shareholders and the board of directors ofFiee, Inc. formerly known as Minim, Inc. as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position ofthe Company as of December 31, 2023, and the results of its operations and its cash flows for the years then ended, in conformity with accounting principles generally accepted in the United States. Substantial Doubt about the Company’s Ability to Continue as a Going ConcernThe accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has suffered recurring losses from operations and has a significantaccumulated deficit. In addition, the Company continues to experience negative cash flows from operations. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans in regard to these matters are alsodescribed in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.Basis for Opinion Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with theU.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the auditto obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud.The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part Our audit included performing procedures to assess the risks of material misstatement of the financi