LGCY Legacy Education Inc.

“Our management determined that, as of June 30, 2026, there was a material weakness in our internal control over financial reporting arising from the lack of formally documented internal control policies and procedures over our financial close, journal entry preparation and review, account reconciliation, segregation of duties, and information technology general controls.”

“Based on this assessment, our management concluded that, as of June 30, 2026, our internal control over financial reporting was not effective due to the material weakness described below.”