Lesaka Technologies Inc 2025年季度报告

FORM10-Q/A(Amendment No. 1) (Mark One)☒QUARTERLYREPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIESEXCHANGE ACT OF 1934For the quarterly period endedDecember 31, 2024 OR ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES ANDEXCHANGE ACT OF 1934For the transition period fromTo Commission file number:000-31203 LESAKA TECHNOLOGIES, INC.(Exact name of registrant as specified in its charter) Florida(State or other jurisdiction of incorporation or organization) President Place, 4thFloor,Cnr. Jan Smuts Avenue and Bolton Road,Rosebank, Johannesburg,2196,South Africa(Address of principal executive offices, including zip code) Registrant’s telephone number,including area code:27-11-343-2000 Not Applicable(Former Name, Former Address and Former Fiscal Year,if Changed Since Last Report) Name of each exchangeon which registeredNASDAQGlobal Select Market Indicate by check mark whetherthe registrant (1) has filedall reports required to befiled by Section 13 or15(d)oftheSecuritiesExchangeActof1934duringthepreceding12months(orforsuchshorterperiodthattheregistrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90days.YES☒NO☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data FilerequiredtobesubmittedpursuanttoRule405ofRegulationS-T(§232.405ofthischapter)duringthepreceding12months (or for such shorter period that the registrant was required to submit such files).YES☒NO☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-acceleratedfiler, smallerreporting companyor anemerging growthcompany. See thedefinitions of“large acceleratedfiler,”“acceleratedfiler,”“smallerreporting company,”and“emerging growthcompany”inRule 12b-2 oftheExchange Act (check one): ☒Accelerated filer☒Smaller reporting company☐Emerging growth company If anemerginggrowth company,indicate bycheck markif theregistrant haselected notto usethe extendedtransition periodfor complyingwith anynew orrevised financialaccounting standardsprovided pursuanttoSection 13(a) of the Exchange Act.☐ Indicate bycheck markwhether theregistrant isa shellcompany (asdefined inRule 12b-2of theExchangeAct). YES☐NO☒ As ofFebruary 3,2025 (thelatest practicabledate),79,124,599shares ofthe registrant’scommon stock,parvalue $0.001 per share, net of treasury shares, were outstanding. EXPLANATORY NOTE This Amendment No. 1 on Form 10-Q/A (“Amendment No. 1”) amends the Quarterly Report on Form 10-Q of Lesaka Technologies,Inc. (the “Company”) for the quarter ended December 31, 2024, as originally filed with the Securities and Exchange Commission (the“SEC”) on February 5, 2025, (the “Original Filing”). On September 10, 2025, the Company filed a Current Report on Form 8-K under Item 4.02(a) with the SEC relating to the OriginalFiling. This Amendment No. 1 amends the Original Filing to reflect the restatement of the Company’s unaudited condensedconsolidated financial statements for the three and six months ended December 31, 2024, in order to correct an error related to theCompany’s accounting for revenue, as more fully described in Note 1 to the unaudited condensed consolidated financial statementscontained in this Amendment No. 1. In correcting the misstatement in this Amendment No. 1, the Company has also revised otherfinancial statement line item amounts, including but not limited to its long-term borrowings and current portion of long-termborrowings to revise its presentation of between these accounts as a result of a misclassification identified during the three and ninemonths ended March 31, 2025, refer to Note 1 for additional information. In addition, we have filed an amendment to our Quarterly Reports on Form 10-Q for quarterly periods ended September 30, 2024,originally filed with the SEC on November 6, 2024; and March 31, 2025, originally filed with the SEC on May 7, 2025. Internal Control Considerations Management has reassessed its evaluation of the effectiveness of its internal control over financial reporting as of December 31, 2024,as further described in Part I, Item 4 of this Amendment, and concluded that material weaknesses existed and that internal control overfinancial reporting was not effective as of December 31, 2025. Items Amended in this Form 10-Q/A For ease of reference, this Amendment No. 1 amends and restates the Original Filing in its entirety. Revisions to the Original Filinghave been made to the following sections:•Part I, Item 1 – Financial Statements•Part I, Item 2 - Management's Discussion and Analysis of Financial Condition and Results of Operations•Part I, Item 4 - Controls and Procedures•Part II, Item 1A. – Risk Factors•Part II, Item 6 - Exhibits In addition, this Form 10-Q/A updates the signature page. In accordance with Rule 12b-15 under the Securities Exchange Act of 1934,the Company is also including with this Form 10-Q/A new certifications required by Se