Company: SLMT
Filing Date: 2025-05-28
Form Type: 20-F/A
Source: 0001213900-25-048029
Chunk: 3

Company: Brera Holdings PLC
Filing Date: 2025-05-28
Form: 20-F/A
Chunk 3
---
 and Exchange Commission (the “SEC”) on May 15, 2025 (the “Original Filing”). The purpose of this Amendment is to amend the following sections of the Original Filing: (i) Part I – Item 5. Operating and Financial Review and Prospects; (ii) Part I – Item 11. Quantitative and Qualitative Disclosure About Market Risk; and (iii) Part III – Item 18. Financial Statements. The final version of the Original Filing was not provided to the Company’s independent registered public accounting firm (the “Auditor”) prior to filing. In addition, the Company did not receive authorization from the Auditor to include the audit report in the Original Filing. As a result, the version of the audit report included in the Original Filing was not final and did not include the additional language included under “Explanatory Paragraph” regarding segment reporting in Note 21 for the years ended December 31, 2023 and 2022 that is contained in the Auditor’s audit report included in this Amendment. Prior to filing the Original Filing, the Auditor had reviewed and approved several prior drafts of the Original Filing, including the audited financial statements, and the financial statements included in the Original Filing are consistent with such prior drafts in all material respects. As a result of this oversight, the Company has also identified certain immaterial changes in the sections named above that will be made to the Original Filing. These changes relate to the addition of certain disclosures and revisions to numbers to reflect adjustments to number footings. The Company has discussed this matter with the Auditor and is committed to maintaining robust disclosure controls and procedures and is taking steps to ensure that all future filings are provided to the Auditor in final form prior to submission to the SEC. The Company does not believe that this procedural oversight or the immaterial changes, including those to the audit report, have any impact on the accuracy or reliability of its financial statements or other disclosures contained in the Original Filing. This Amendment does not reflect events occurring after the filing of the Original Filing and does not modify or update the disclosure therein in any way except as described above. Accordingly, this Amendment should be read in conjunction with the Original Filing. TABLE OF CONTENTS

|          |     |                                                            | Page |
|          |     | PART I                                                     |      |
| Item 5.  |     | Operating and Financial Review and Prospects               |    1 |
| 5.A.     |     | Operating Results