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重大事件 即時報告 8-K 2026-06-29

Outdoor Holding Company 8-K：解僱核數師Withum，改聘Grant Thornton

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Outdoor Holding Company（股票代碼：POWW、POWWP）於2026年6月29日提交8-K表格，披露更換獨立核數師的安排。 董事會審計委員會於2026年6月26日決定解僱現任核數師WithumSmith+Brown, PC（Withum），即時生效。Withum已於2026年6月22日完成公司截至2026年3月31日止財政年度的年報（10-K）審計，並出具無保留意見的審計報告，當中沒有不利意見、免責聲明，亦未就審計範圍或會計原則作出保留或修改。 在同一日（6月26日），審計委員會批准聘任Grant Thornton LLP（Grant Thornton）作為公司2027財政年度（截至2027年3月31日）的獨立核數師。 公司表示，在截至2026年3月31日的財政年度及後續過渡期內（至2026年6月26日），與Withum之間並未發生任何須披露的「會計分歧」或「須報告事件」（按S-K規例第304條定義）。此外，公司及代表公司在聘任Grant Thornton前亦未就任何會計審計事宜向Grant Thornton進行諮詢。 公司已向Withum提供本8-K的相關披露內容，Withum於2026年6月29日回信確認同意公司的陳述，該函件已作為附件16.1提交。 🔍 對投資者的潛在影響：更換核數師通常會引起市場關注，但本次屬於無爭議的正常過渡——Withum的審計報告乾淨、沒有分歧事件，且公司迅速聘用另一家大型會計師事務所（Grant Thornton）接替。短期內不會對財務報告質素構成明顯影響，惟投資者可留意新核數師是否在未來審計中提出任何調整或關注事項。
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UNITED
STATES

SECURITIES
AND EXCHANGE COMMISSION

Washington,
DC 20549

 

FORM
8-K

 

CURRENT
REPORT

 

Pursuant
to Section 13 or 15(d) of the Securities Exchange Act of 1934

 

Date
of Report (Date of earliest event reported): June 26, 2026 

 

Outdoor
Holding Company

(Exact
name of registrant as specified in its charter)

 

 
 Delaware
  
 001-13101
  
 30-0957912

 
 (State
 or other jurisdiction of

 incorporation
 or organization)

  
 (Commission

 File
 Number)

  
 (IRS
 Employer

 Identification
 No.)

 
 

1100
Circle 75 Pkwy Suite 1300

Atlanta,
GA 30339

(Address
of principal executive offices)

 

(480)
947-0001

(Registrant’s
telephone number, including area code)

  

Check
the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under
any of the following provisions:

 

 
 ☐
 Written
 communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 
  
  

 
 ☐
 Soliciting
 material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 
  
  

 
 ☐
 Pre-commencement
 communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

 
  
  

 
 ☐
 Pre-commencement
 communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 
 

Securities
registered pursuant to Section 12(b) of the Act:

 

 
 Title
 of each class
  
 Trading
 Symbol(s)
  
 Name
 of each exchange on which registered

 
 Common
 Stock, $0.001 par value
  
 POWW
  
 The
 Nasdaq Stock Market LLC (Nasdaq Capital Market)

 
 8.75%
 Series A Cumulative Redeemable Perpetual Preferred Stock, $0.001 par value
  
 POWWP
  
 The
 Nasdaq Stock Market LLC (Nasdaq Capital Market)

 
 

Indicate
by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405
of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

 

Emerging
growth company ☐

 

If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

 

 

 

  

  

 

 

Item
4.01 Changes in Registrant’s Certifying Accountant.

 

(a)
Dismissal of Independent Registered Public Accounting Firm.

 

On
June 26, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of Outdoor Holding Company (the “Company”)
approved the dismissal of WithumSmith+Brown, PC (“Withum”) as the Company’s independent registered public accounting
firm, effective June 26, 2026. Withum’s dismissal followed the filing on June 22, 2026 of the Company’s Annual Report on
Form 10-K for the fiscal year ended March 31, 2026, which included Withum’s audit report on the Company’s consolidated financial
statements for the fiscal year ended March 31, 2026.

 

The
audit report of Withum on the Company’s consolidated financial statements as of and for the fiscal year ended March 31, 2026 did
not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting
principles.

 

During
the fiscal year ended March 31, 2026, and the subsequent interim period through June 26, 2026, there were no “disagreements”
(as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions thereto) between the Company and Withum on any matter
of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved
to Withum’s satisfaction, would have caused Withum to make reference to the subject matter of the disagreements in connection with
its reports on the Company’s consolidated financial statements for such year.

 

During
the fiscal year ended March 31, 2026, and the subsequent interim period through June 26, 2026, there were no “reportable events”
within the meaning of Item 304(a)(1)(v) of Regulation S-K.

 

The
Company provided Withum with a copy of the disclosures made in this Current Report on Form 8-K and requested that Withum furnish the
Company with a letter addressed to the Securities and Exchange Commission stating whether or not Withum agrees with the statements made
by the Company in this Item 4.01. A copy of Withum’s letter, which is dated June 29, 2026, is attached as Exhibit 16.1 to this
Current Report on Form 8-K.

 

(b)
Engagement of New Independent Registered Public Accounting Firm.

 

On
June 26, 2026, the Audit Committee approved the engagement of Grant Thornton LLP (“Grant Thornton”) as the Company’s
independent registered public accounting firm for the fiscal year ending March 31, 2027, effective upon the dismissal of Withum.

 

During
the fiscal years ended March 31, 2026 and 2025, and the subsequent interim period through June 26, 2026, neither the Company nor anyone
acting on its behalf consulted with Grant Thornton with respect to (i) the application of accounting principles to a specified transaction,
either completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements,
and neither a written report nor oral advice was provided to the Company by Grant Thornton that Grant Thornton concluded was an important
factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; or (ii) any matter
that was either the subject of a “disagreement” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions
thereto) or a “reportable event” (as defined in Item 304(a)(1)(v) of Regulation S-K).

 

Item
9.01 Financial Statements and Exhibits.

 

(d)
Exhibits

 

 
  
 16.1
 Letter from WithumSmith+Brown, PC, dated June 29, 2026

 
  
 104
 Cover
 Page Interactive Data File (embedded within the Inline XBRL document)

 
 

  

  

 

 

SIGNATURES

 

Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned hereunto duly authorized.

 

 
  
 Outdoor
 Holding Company

 
  
  

 
 Dated:
  June
 29, 2026
 By:
 /s/
 Paul J. Kasowski

 
  
  
 Paul
 J. Kasowski

 
  
  
 Chief
 Financial Officer