UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934
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Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.
On April 13, 2026, management of Nature’s Miracle Holdings, Inc. (the “Company”) determined that disclosure was necessary and that action should be taken to preclude any further reliance on the Company’s previously issued unaudited condensed consolidated financial statements and related disclosures as of and for the period ended September 30, 2025. These financial statements were included in the Company’s Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission (the “SEC”) on November 14, 2025 (the “Original Filing”), and the determination was made to correctly record an amount in short term loans erroneously omitted from the Original Filing.
More specifically, the Company has restated its condensed financial statements as of and for the three and nine months ended September 30, 2025, to appropriately include the recording of the short term loan.
The Company will file with the SEC an amendment to the Original Filing via a Form 10-Q/A for the quarterly period ended September 30, 2025.
The Company’s management and the Audit Committee have discussed the matters disclosed in this Current Report on Form 8-K pursuant to this Item 4.02 with the Company’s independent registered public accounting firm, as well as with WWC, P.C., the Company’s auditor for the fiscal year ended December 31, 2025.
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Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
| Exhibit No. | Description | |
| 104 | Cover Page Interactive Data File (formatted in Inline XBRL). |
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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.
Dated: April 14, 2026
| NATURE’S MIRACLE HOLDING INC. | ||
| By: | /s/ Tie (James) Li | |
| Name: | Tie (James) Li | |
| Title: | Chief Executive Officer | |
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