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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

 

FORM 8-K/A

(Amendment No. 1)

 

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF

THE SECURITIES EXCHANGE ACT OF 1934

 

Date of Report (Date of earliest event reported): February 4, 2026

 

La Rosa Holdings Corp.
(Exact name of registrant as specified in its charter)

 

Nevada   001-41588   87-1641189
(State or other jurisdiction
of incorporation)
  (Commission File Number)   (I.R.S. Employer
Identification No.)

 

1420 Celebration Blvd., 2nd Floor
Celebration, Florida
  34747
(Address of principal executive offices)   (Zip Code)

 

Registrant’s telephone number, including area code:

(321) 250-1799

 

N/A

(Former name or former address, if changed since last report)

 

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, $0.0001 par value   LRHC   The Nasdaq Stock Market LLC

 

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.  

 

 

 

 

 

 

Explanatory Note

 

On February 10, 2026, La Rosa Holdings Corp. (the “Company”) filed a Current Report on Form 8-K (the “Original Report”) to report, among other things, the closing of the disposition of all of its membership interests in Horeb Kissimmee Realty LLC. The Company is filing this Amendment No. 1 on Form 8-K/A (the “Amendment”) to amend and restate Item 9.01(b) of the Original Report in order to remove a statement of reliance on the provisions of Item 9.01(a)(3), which was included in the Original Report by error, and to present pro forma financial information required by Item 9.01(b) of Form 8-K, which was erroneously omitted from the Original Report. Except for the filing of such pro forma financial information and amending Item 9.01(b) of the Original Report, this Amendment does not otherwise modify or update the Original Report. The information previously reported in or filed with the Original Report is hereby incorporated by reference into this Amendment.

 

1

 

 

Item 9.01. Financial Statements and Exhibits.

 

(b) Pro Forma Financial Information.

 

The following unaudited pro forma condensed combined financial information of the Company attached hereto as Exhibit 99.1 and incorporated herein by reference into this Item 9.01(b).

 

Unaudited pro forma condensed balance sheet as of December 31, 2024;

 

Unaudited pro forma condensed balance sheet as of September 30, 2025;

 

Unaudited pro forma condensed statement of operations for the year ended December 31, 2024; and

 

Unaudited pro forma condensed statement of operations for the nine months ended September 30, 2025.

 

(d) Exhibits.

  

The following exhibits are filed herewith:

 

Exhibit No.   Description
99.1   Unaudited pro forma condensed combined financial information of the Company
104   Cover Page Interactive Data File (embedded with the Inline XBRL document).

 

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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.

 

Date: April 27, 2026 LA ROSA HOLDINGS CORP.
     
  By: /s/ Joseph La Rosa 
  Name:  Joseph La Rosa
  Title: Chief Executive Officer

 

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Exhibit 99.1

 

La Rosa Holdings Corp. and Subsidiaries

Condensed Consolidated Balance Sheets

 

   September 30,
2025
 
   (unaudited) 
Assets    
Current assets:    
Cash  $3,406,354 
Restricted cash   2,396,268 
Accounts receivable, net of allowance for credit losses of $150,336 and $166,504, respectively   738,128 
Other current assets   34,669 
Total current assets   6,575,419 
      
Noncurrent assets:     
Restricted cash, net of current   46,199 
Property and equipment, net   4,557 
Right-of-use asset, net   1,099,034 
Intangible assets, net   3,982,239 
Goodwill   5,795,161 
Other long-term assets   40,250 
Total noncurrent assets   10,967,440 
Total assets  $17,542,859 
Liabilities and Stockholders’ Equity     
Current liabilities:     
Accounts payable  $1,610,011 
Accrued expenses   779,507 
Contract liabilities   52,273 
Security deposits and escrow payable   2,396,268 
Line of credit    
Derivative liability    
Advances on future receipts    
Accrued acquisition cash consideration   60,000 
Notes payable, current   148,757 
Lease liability, current   510,809 
Total current liabilities   5,557,625 
      
Noncurrent liabilities:     
Note payable, net of current   9,171,562 
Security deposits and escrow payable, net of current   46,199 
Lease liability, noncurrent   617,997 
Other liabilities   2,950 
Total non-current liabilities   9,838,708 
Total liabilities   15,396,333 
      
Commitments and contingencies (Note 6)     
      
Stockholders’ equity:     
Preferred stock - $0.0001 par value; 50,000,000 shares authorized; 2,000 Series X shares issued and outstanding at September 30, 2025 and December 31, 2025, respectively    
Preferred stock - $0.0001 par value; 6,000 shares authorized; 6,000 and 0 Series B shares issued and outstanding at September 30, 2025 and December 31, 2024   1 
Common stock - $0.0001 par value; 2,050,000,000 shares authorized; 1,224,683 and 273,122 issued and outstanding at June 30, 2025 and December 31, 2025, respectively   122 
      
Additional paid-in capital   47,025,453 
Accumulated deficit   (47,110,225)
Total stockholders’ equity – La Rosa Holdings Corp. shareholders   (84,649)
Noncontrolling interest in subsidiaries   2,231,175 
Total stockholders’ equity   2,146,526 
Total liabilities and stockholders’ equity  $17,542,859 

 

See notes to the consolidated financial statements.

 

 

La Rosa Holdings Corp. and Subsidiaries

Condensed Consolidated Statements of Operations

(unaudited)

 

   Nine Months Ended
September 30,
 
   2025 
Revenue  $42,870,641 
      
Cost of revenue   38,604,499 
      
Gross profit   4,266,142 
      
Operating expenses:     
Sales and marketing   1,281,799 
General and administrative   10,372,779 
Stock-based compensation — general and administrative   4,744,015 
Total operating expenses   16,398,593 
Loss from operations   (12,132,451)
Other income (expense):     
Interest expense, net   (356,634)
Gain (loss) on extinguishment of debt   3,961,075 
Amortization of debt discount   (63,160)
Change in fair value of derivative liability   899,874 
(Loss) gain on issuance of senior secured convertible note and warrants   (128,836,250)
Change on fair value of convertible note and warrants   31,168,496 
Gain on settlement of incremental warrants   82,299,000 
Other income, net   271,281 
Loss before provision for income taxes   (22,788,769)
Benefit from income taxes    
Net loss   (22,788,769)
Less: Net income (loss) attributable to noncontrolling interests in subsidiaries   (13,643)
Net loss after noncontrolling interest in subsidiaries   (22,775,126)
Less: Deemed dividend   275,264 
Net loss attributable to common stockholders  $(23,050,390)
      
Loss per share of common stock attributable to common stockholders     
Basic and diluted  $(3,256.35)
      
Weighted average shares used in computing net loss per share of common stock attributable to common stockholders     
Basic and diluted   7,079 

 

See notes to the consolidated financial statements.

 

 

La Rosa Holdings Corp. and Subsidiaries

Condensed Consolidated Balance Sheets

 

   December 31,
2024
 
   (audited) 
Assets    
Current assets:    
Cash  $1,279,845 
Restricted cash   2,137,707 
Accounts receivable, net of allowance for credit losses of $166,504 and $83,456, respectively   874,083 
Other current assets   1,788 
Total current assets   4,293,423 
      
Noncurrent assets:     
Property and equipment, net   5,839 
Right-of-use asset, net   990,926 
Intangible assets, net   4,444,518 
Goodwill   5,795,161 
Other long-term assets   33,832 
Total noncurrent assets   11,270,276 
Total assets  $15,563,699 
Liabilities and Stockholders’ Equity     
Current liabilities:     
Accounts payable  $2,287,977 
Accrued expenses   709,687 
Contract liabilities   4,781 
Line of credit   148,976 
Derivative liability   1,607,544 
Advances on future receipts   618,681 
Accrued acquisition cash consideration   381,404 
Notes payable, current   2,187,673 
Lease liability, current   469,934 
Total current liabilities   8,416,657 
      
Noncurrent liabilities:     
Note payable, net of current   1,325,064 
Security deposits and escrow payable   2,137,707 
Lease liability, noncurrent   535,161 
Other liabilities   32,950 
Total non-current liabilities   4,030,882 
Total liabilities   12,447,539 
      
Commitments and contingencies (Note 13)     
      
Stockholders’ equity:     
Preferred stock - $0.0001 par value; 50,000,000 shares authorized; 2,000 Series X shares issued and outstanding at December 31, 2024 and December 31, 2023, respectively    
Common stock - $0.0001 par value; 250,000,000 shares authorized; 21,847,514 and 13,406,480 issued and outstanding at December 31, 2024 and December 31, 2023, respectively   2,185 
Additional paid-in capital   25,204,258 
Accumulated deficit   (24,291,565)
Total stockholders’ equity – La Rosa Holdings Corp. shareholders   914,878 
Noncontrolling interest in subsidiaries   2,201,282 
Total stockholders’ equity   3,116,160 
Total liabilities and stockholders’ equity  $15,563,699 

 

See notes to the consolidated financial statements.

 

 

La Rosa Holdings Corp. and Subsidiaries

Condensed Consolidated Statements of Operations

(audited)

 

   For the Years
Ended
December 31,
 
   2024 
Revenue  $47,150,031 
      
Cost of revenue   42,002,577 
      
Gross profit   5,147,454 
      
Operating expenses:     
Sales and marketing   942,564 
General and administrative   9,717,321 
Stock-based compensation — general and administrative   4,730,355 
Impairment of goodwill   787,438 
Total operating expenses   16,177,678 
      
Loss from operations   (11,030,224)
Other income (expense)     
Interest expense, net   (398,077)
Loss on extinguishment of debt   (777,558)
Amortization of debt discount   (649,138)
Change in fair value of derivative liability   (1,338,506)
Other income, net   15,745 
Loss before provision for income taxes   (14,177,758)
Benefit from income taxes    
Net loss   (14,177,758)
Less: Net income (loss) attributable to noncontrolling interests in subsidiaries   54,032 
Net loss after noncontrolling interest in subsidiaries   (14,231,790)
Less: Deemed dividend   1,476,044 
Net loss attributable to common stockholders  $(15,707,834)
      
Loss per share of common stock attributable to common stockholders     
Basic and diluted  $(6,214.05)
      
Weighted average shares used  in computing net loss per share of common stock attributable to common stockholders     
Basic and diluted   2,528 

 

See notes to the consolidated financial statements.