TRUG · TruGolf Holdings, Inc.

This 10-K/A addresses a single, discrete correction: the Class A common stock outstanding count on the cover page. Per the audit validation, the revision stems from a clerical error and carries no financial impact — meaning it does not alter any line item in the balance sheet, income statement, or statement of cash flows; does not trigger restatement of EPS, book value per share, or dilution metrics; and does not affect the calculation or presentation of any note disclosures, including those related to equity awards or treasury stock. Because the error was confined to the cover page — a non-financial, administrative section — no Item-level content across the filing required modification. Items 1 through 16 of the Original 10-K, including Business, Risk Factors, Management’s Discussion and Analysis, Financial Statements and Supplementary Data, Controls and Procedures, and Exhibits, remain unaltered and fully operative. The absence of changes to financial statements or disclosures reflects the narrow scope of the amendment: it neither introduces new facts nor revises historical context. From a regulatory standpoint, the company continues to meet all eligibility criteria for non-accelerated filer, smaller reporting company, and emerging growth company status — a determination grounded in its revenue, public float, and total assets as reported in the Original 10-K and unaffected by the corrected share count. Leadership continuity is also preserved: Christopher Jones retains his tripartite roles as CEO, Interim CFO, and Interim Principal Accounting Officer, a structure explicitly affirmed in the Original 10-K and unchanged here. This consolidation of responsibilities signals operational continuity rather than transitional instability, consistent with the company’s current scale and governance approach. Importantly, the amendment does not revise or reinterpret any forward-looking statements, risk disclosures, or strategic initiatives previously filed — all such content remains as originally certified. The filing reaffirms that no material developments occurred between the Original 10-K’s filing date and this amendment that would necessitate updated disclosures under SEC rules. As such, investors should rely on the Original 10-K for all substantive financial, operational, and governance information, treating this 10-K/A solely as a technical correction to ensure accuracy in a single administrative field.