Company: BSFC
Filing Date: 2025-06-23
Form Type: 10-K
Source: 0001641172-25-015976
Chunk: 654

Company: Blue Star Foods Corp.
Filing Date: 2025-06-23
Form: 10-K
Item: Item 1B
Chunk 654
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 2024, the three and six months ended June
30, 2024 and the three and nine months ended September 30, 2024. The restatements did not impact the reported amounts of net cash used
in operating, investing and financing activities for the above-mentioned periods.:

    F-6

Consolidated
Balance Sheet (unaudited) as of,

Schedule
of  Previously Reported Consolidated Financial Statements

    As
    Previously Reported  
    Adjustments  
    As
    Restated  
    As
    Previously Reported  
    Adjustments  
    As
    Restated  
    As
    Previously Reported  
    Adjustments  
    As
    Restated 

    March
    31, 2024  
    June
    30, 2024  
    September
    30, 2024 

    As
    Previously Reported  
    Adjustments  
    As
    Restated  
    As
    Previously Reported  
    Adjustments  
    As
    Restated  
    As
    Previously Reported  
    Adjustments  
    As
    Restated 
  
    Accounts receivable, net
 
    $910,815  
    $(490,750) 
    $420,065  
    $600,478  
    $(400,833) 
    $199,645  
    $1,316,093  
    $(994,740) 
    $321,353 
  
    Inventory, net 
     2,280,480  
     (526,329) 
     1,754,151  
     2,638,108  
     (993,816) 
     1,644,292  
     2,366,056  
     (815,304) 
     1,550,752 
  
    Other current
    assets 
     1,326,011  
     343,599  
     1,669,610  
     2,455,069  
     724,095  
     3,179,164  
     1,697,407  
     (501,381) 
     1,196,026 
  
    Total current assets 
     4,539,604  
     (673,