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Form 8-K

sec.gov
LRHC The company is restating its financial statements due to errors in revenue and cost of revenue recognition, leading to a significant decrease in reported revenue. This indicates serious accounting issues.

8-K — La Rosa Holdings Corp.

Accession: 0001213900-26-047626

Filed: 2026-04-24

Period: 2026-04-24

CIK: 0001879403

SIC: 6531 (REAL ESTATE AGENTS & MANAGERS (FOR OTHERS))

Item: Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

Documents

8-K — ea0287727-8k_larosa.htm (Primary)

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8-K — CURRENT REPORT

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UNITED

STATES

SECURITIES

AND EXCHANGE COMMISSION

WASHINGTON,

D.C. 20549

FORM

8-K

CURRENT

REPORT

PURSUANT

TO SECTION 13 OR 15(d)

OF

THE SECURITIES EXCHANGE ACT OF 1934

Date

of Report (Date of earliest event reported): April 24, 2026

LA ROSA HOLDINGS CORP.

(Exact

name of registrant as specified in its charter)

Nevada

001-41588

87-1641189

(State

or other jurisdiction

(Commission

File Number)

(IRS

Employer

of

incorporation)

Identification

No.)

1420 Celebration Blvd., 2nd Floor

Celebration,

Florida

34747

(Address

of principal executive offices)

(Zip

Code)

(321)

250-1799

(Registrant’s

telephone number, including area code)

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 (see General Instruction A.2. below):

☐

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. ☐

Item 4.02 Non-Reliance on Previously Issued Financial Statements

or a Related Audit Report or Completed Interim Review.

On April 24, 2026, the Audit Committee (the “Committee”)

of the Board of Directors of La Rosa Holdings Corp. and Subsidiaries (the “Company”),in connection with the preparation of

our consolidated financial statements for the years ended December 31, 2025,concluded that corrections are required to revenues and cost

of revenue recognition in its previously issued condensed consolidated statement of operations for the year ended December 31, 2024 included

in its Annual Report on Form 10-K for the year ended December 31, 2024 (the “Annual Period”), and unaudited condensed consolidated

financial statements for the quarters ended March 31, 2024 through September 30, 2025 included in its Quarterly Reports on Form 10-Q (the

“Interim Periods”, which, together with the Annual Period, the “Affected Periods”).

The Committee concluded that certain property

management fee revenue was recorded inclusive of tenant revenues on a gross basis. Upon review of the underlying contractual arrangements

and evaluation under ASC 606, Revenue from Contracts with Customers, management concluded that the Company acted as an agent rather than

as a principal for a significant portion of these arrangements. As a result, the Company will restate revenues during the Affected Periods

to adjust property management revenue to the fees received (the “Revenues Adjustment”).

Additionally, the Company has determined that costs

of revenue should be reduced equivalently to the amount of the revenues restated, as a result, the Company has recorded an adjustment

to its consolidated financial statements during the Affected Periods as the Company was previously presented payments related to tenant

revenues as cost of revenues.

The Company will restate its audited consolidated

financial statements as of, and for the fiscal year ended December 31, 2024. The cumulative effect of this correction is a decrease in

gross property management fee revenue of $10.8 million, with a corresponding reduction to cost of revenue for fiscal year ended December

31, 2024.

These adjustments reduce overall revenue and cost

of sale while leaving gross margin intact resulting in an increase to the percentage of gross margin for the company for the fiscal year

ended December 31, 2024 from 8.57% to 10.14%

The Board has discussed the matters disclosed

in this Current Report on Form 8-K with CBIZ CPAs P.C., the Company’s independent registered public accounting firm.

1

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 24, 2026

LA ROSA HOLDINGS CORP.

By:

/s/ Joseph La Rosa

Name:

Joseph La Rosa

Title:

Chief Executive Officer

2

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Entity Registrant Name

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Entity Central Index Key

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Entity Tax Identification Number

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Entity Incorporation, State or Country Code

NV

Entity Address, Address Line One

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Entity Address, Address Line Two

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Entity Address, City or Town

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Entity Address, State or Province

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Entity Address, Postal Zip Code

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City Area Code

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Local Phone Number

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Security Exchange Name

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