Atlanticus Holdings Corp 10-Q/A, filed Nov 9, 2023
Atlanticus Holdings Corp (ATLC)
About this 10-Q/A
Atlanticus Holdings Corp filed this 10-Q/A on November 9, 2023, covering the quarter ended March 31, 2023.
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QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
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TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
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Securities registered pursuant to Section 12(b) of the Securities Exchange Act of 1934 (the "Act")
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Title of Each Class
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Trading Symbol(s)
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Name of Each Exchange on Which Registered
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Large accelerated filer
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☐
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☒
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Non-accelerated filer
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☐
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Smaller reporting company
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Emerging growth company
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ITEM 4.
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CONTROLS AND PROCEDURES
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ITEM 6.
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EXHIBITS AND FINANCIAL STATEMENT SCHEDULES
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Exhibit
Number
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Description of Exhibit
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Incorporated by Reference from Atlanticus’ SEC Filings Unless Otherwise Indicated
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31.1
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Filed herewith
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31.2
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Filed herewith
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32.1
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Filed herewith
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101.INS
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Inline XBRL Instance Document
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May 9, 2023, Form 10-Q, exhibit 101.INS
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101.SCH
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Inline XBRL Taxonomy Extension Schema Document
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May 9, 2023, Form 10-Q, exhibit 101.SCH | ||
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101.CAL
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Inline XBRL Taxonomy Extension Calculation Linkbase Document
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May 9, 2023, Form 10-Q, exhibit 101.CAL | ||
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101.LAB
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Inline XBRL Taxonomy Extension Label Linkbase Document
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May 9, 2023, Form 10-Q, exhibit 101.LAB | ||
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101.PRE
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Inline XBRL Taxonomy Presentation Linkbase Document
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May 9, 2023, Form 10-Q, exhibit 101.PRE | ||
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101.DEF
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Inline XBRL Taxonomy Extension Definition Linkbase Document
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May 9, 2023, Form 10-Q, exhibit 101.DEF | ||
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104
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Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)
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Filed herewith |
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Atlanticus Holdings Corporation
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November 8, 2023
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By:
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/s/ William R. McCamey
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William R. McCamey
Chief Financial Officer
(duly authorized officer and principal financial officer)
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Exhibit 31.1
CERTIFICATIONS
I, Jeffrey A. Howard, certify that:
1. I have reviewed this Report on Form 10-Q/A of Atlanticus Holdings Corporation;
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the periods covered by this report; and
3. RESERVED.
4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
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designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
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designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
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evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
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disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the fourth fiscal period in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; |
5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):
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all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and |
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any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting. |
Date: November 8, 2023
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/s/ JEFFREY A. HOWARD |
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Jeffrey A. Howard |
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President and Chief Executive Officer (principal executive officer) |
Exhibit 31.2
CERTIFICATIONS
I, William R. McCamey, certify that:
1. I have reviewed this Report on Form 10-Q/A of Atlanticus Holdings Corporation;
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the periods covered by this report; and
3. RESERVED.
4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
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designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
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designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
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evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
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disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the fourth fiscal period in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; |
5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):
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a) |
all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and |
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b) |
any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting. |
Date: November 8, 2023
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/s/ WILLIAM R. McCAMEY |
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William R. McCamey |
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Chief Financial Officer (principal financial officer) |
Exhibit 32.1
CERTIFICATION
The undersigned, as the President and Chief Executive Officer, and as the Chief Financial Officer, respectively, of Atlanticus Holdings Corporation, certify that, to the best of their knowledge and belief, the Quarterly Report on Form 10-Q/A for the period ended March 31, 2023, which accompanies this certification fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934 and the information contained in the periodic report fairly presents, in all material respects, the financial condition and results of operations of Atlanticus Holdings Corporation at the dates and for the periods indicated. The foregoing certifications are made pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. Section 1350) and shall not be relied upon for any other purpose.
This 8th day of November, 2023.
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/s/ JEFFREY A. HOWARD |
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Jeffrey A. Howard |
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President and Chief Executive Officer (principal executive officer) |
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/s/ WILLIAM R. McCAMEY |
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William R. McCamey |
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Chief Financial Officer (principal financial officer) |
A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement required by Section 906, has been provided to Atlanticus Holdings Corporation and will be retained by Atlanticus Holdings Corporation and furnished to the Securities and Exchange Commission or its staff upon request.