COCHW · Envoy Medical, Inc.

This 10-K/A addresses Item 15 — Exhibits and Financial Statement Schedules — specifically to correct a typographical error in Exhibit 23.1, the consent of independent registered public accounting firm Grant Thornton LLP, originally filed with the Original Form 10-K on March 23, 2026. The correction is strictly clerical: no exhibit was omitted, no signature was missing, and no substantive language in the consent was misstated beyond the typographical flaw. Because the error did not affect the validity, scope, or conclusions of the audit opinion — which remains fully effective and unqualified — no restatement or revision of financial statements, footnotes, or MD&A is warranted or included.

The absence of any financial or operational revisions reflects the narrow procedural nature of this amendment. Investors should understand that the Original Form 10-K continues to serve as the complete, authoritative record of Envoy Medical’s FY2025 financial position, results of operations, and cash flows. No updated revenue figures, balance sheet line items, segment disclosures, or liquidity metrics appear herein — nor are they implied. This filing does not alter the company’s designation as an emerging growth company under the JOBS Act, nor does it modify previously disclosed risk factors related to capital resources, regulatory pathways, or commercialization timelines.

Because no new financial data, business context, or management discussion is introduced, readers should treat this amendment as a technical update only. All forward-looking statements, assumptions about future financing needs, and assessments of working capital sufficiency remain anchored exclusively in the Original Form 10-K. Similarly, disclosures regarding the company’s reliance on external funding, clinical development progress, and FDA engagement timelines are unchanged and unamended. This filing neither confirms nor contradicts those disclosures — it simply preserves their integrity by removing an unsupportable numeric reference that could have misled interpretation. Ultimately, the purpose of this 10-K/A is fidelity to process: ensuring that every element of the regulatory submission — down to punctuation in an exhibit — meets the SEC’s standard for accuracy and verifiability.