Company: FOACW
Filing Date: 2025-05-20
Form Type: 10-K/A
Source: 0001828937-25-000032
Chunk: 3

Company: Finance of America Companies Inc.
Filing Date: 2025-05-20
Form: 10-K/A
Chunk 3
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 outstanding bonds from the Company’s securitizations.

The Company’s securitizations are generally callable at or following the optional redemption date defined in each related indenture agreement. As part of the Company’s normal course of business, the Company has historically exercised its optional redemption rights with respect to certain securitization transactions in conjunction with a new securitization (the transactions, collectively, the “Call and Reissue Transactions”). For the year ended December 31, 2024, the Company incorrectly reported the cash flows related to these Call and Reissue Transactions on a net basis within the Consolidated Statements of Cash Flows rather than on a gross basis.

Additionally, the Company identified certain cash activity associated with the Company’s nonrecourse securitization transactions that was incorrectly classified between Net cash provided by investing activities and Net cash provided by (used in) financing activities on the Consolidated Statements of Cash Flows.

Refer to Note 1 - Organization and Description of Business in the Notes to Consolidated Financial Statements in this Form 10-K/A for additional information.

#### Items Amended in this Filing
This Amended 2024 Annual Report presents the Original 2024 Annual Report, amended and restated in its entirety, for the convenience of the reader, with modifications to the following items to reflect the foregoing restatement:

• Cover Page

• Part I, Item 1A. Risk Factors (and Summary of Risk Factors)

• Part II, Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations

• Part II, Item 8. Financial Statements and Supplementary Data

• Part II, Item 9A. Controls and Procedures

• Part III, Item 11. Executive Compensation

• Part IV, Item 15. Exhibits and Financial Statement Schedules (including an updated Report of Independent Registered Public Accounting Firm)

The exhibit list included in Part IV, Item 15. Exhibits and Financial Statement Schedules herein has been amended to contain currently dated certifications from the Company’s Chief Executive Officer and Chief Financial Officer, as required by Sections 302 and 906 of the Sarbanes-Oxley Act of 2002, filed as Exhibits 31.1, 31.2, 32.1, and 32.2, as well as an updated Consent of Independent Registered Public Accounting Firm, filed as Exhibit 23.1.

Additionally, revisions to the cover page and Part III reflect the filing of the Company’s definitive Proxy Statement for its