Abundia Global Impact Group Inc. 2026年季度报告

FORM 10-Q/A(Amendment No. 1) For the quarterly period ended September 30, 2025 OR ABUNDIA GLOBAL IMPACT GROUP, INC. (Exact name of registrant as specified in its charter) Delaware76-0675953(State or other jurisdictionof incorporation or organization)(IRS EmployerIdentification No.)1300 Post Oak Blvd., Suite 1305, Houston, Texas 77056(Address of principal executive offices) (Zip Code)(713) 322-8818(Registrant’s telephone number, including area code)801 Travis Street, Suite 1425Houston, Texas 77002(Former name, former address and former fiscal year, if changed since last report) Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company or an emerging growth company. See definition of “large accelerated filer,” “accelerated filer,” “smaller reporting 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 is a shell company (as defined in Rule 12b-2 of the Exchange Act).Yes☐No☒ As of November 18, 2025, we had 34,632,566 shares of common stock, par value $0.001 per share, outstanding. EXPLANATORY NOTE Abundia Global Impact Group, Inc. (f/k/a/ Houston American Energy Corp.) (together with its consolidated subsidiaries, as the contextrequires, the “Company,” “HUSA,” “we,” “us,” or “our”) is filing this Amendment No. 1 to the Quarterly Report on Form 10-Q for thequarterly period ended September 30, 2025 (as amended, the “Quarterly Report on Form 10-Q/A”) to amend and restate the unauditedinterim condensed consolidated financial statements as of September 30, 2025 and for the three months and nine months endedSeptember 30, 2025, previously included in its Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission(“SEC”) on November 19, 2025 (the “Original Form 10-Q”). This Quarterly Report on Form 10-Q/A also amends certain other items BACKGROUND AND EFFECT OF RESTATEMENT On February 2, 2026, the audit committee of the Company’s board of directors (the “Audit Committee” ), based on therecommendation of, and after consultation with, the Company’s management concluded that the Company’s previously issuedunaudited interim condensed consolidated financial statements for the quarter ended September 30, 2025 (the “Affected Financials”),and any reports, related earnings releases, investor presentations or similar communications for such periods should no longer be reliedupon. The determination resulted from errors in the Affected Financials identified by the Company related to omitted non-cash INTERNAL CONTROL CONSIDERATIONS In connection with the restatement of the financial statements for the quarter ended September 30, 2025, the Company has concludedits disclosure controls and procedures as of September 30, 2025, remained ineffective due to the unremediated material weaknessespreviously disclosed in Part I, Item 4 “Controls and Procedures” of the Original Form 10-Q, as well as the identification of an ITEMS AMENDED IN THIS QUARTERLY REPORT ON FORM 10-Q/A For the convenience of the reader, this Quarterly Report on Form 10-Q/A presents the Original Form 10-Q, amended and restated in itsentirety, with modifications as necessary to reflect the effects of the restatement. No attempt has been made in this Quarterly Report on ●Part I: Item 1. “Financial Statements”●Part I: Item 2. “Management’s Discussion and Analysis of Financial Condition and Results of Operations” In addition, this Quarterly Report on Form 10-Q/A updates cross-references included herein and the signature page. In accordance with Rule 12b-15 under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), the Company is alsoincluding with this Quarterly Report on Form 10-Q/A new certifications required by Sections 302 and 906 of the Sarbanes-Oxley Actof 2022 from the Company’s Chief Executive Officer (as principal executive officer) and Chief Financial Officer (as principal Except as described above, this Quarterly Report on Form 10-Q/A is presented as of the date of the Original Form 10-Q and does notsubstantively amend, update or change any other items or disclosures contained in the Original Form 10-Q, and accordingly, does notreflect or purport to reflect any information or events occurring subsequent to November 19, 2025, the original filing date of theOriginal Form 10-Q, or modify or update those disclosures affected by subsequent events, except to the extent they are otherwiserequired to be included and discussed herein. Among other things, forward-looking statements made in the Original Form 10-Q have The restatement is more fully described in Note 2 — Restatement of Previously Issued Financial Statements of the notes to theunaudited condensed consolidated financial sta