Hyperscale Data (GPUS) 8-K Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

Exhibit 99.1

AULT ALLIANCE, INC. AND SUBSIDIARIES

RESTATED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (unaudited)

	As Reported						Restated
	2021			Adjustment			2021
Total revenue	$	52,400,000		$	-		$	52,400,000
Cost of revenue		23,858,000						23,858,000
Gross profit		28,542,000						28,542,000
Total operating expenses		46,903,000						46,903,000
Loss from continuing operations		(18,361,000	)					(18,361,000	)
Total other income (expenses), net		(5,480,000	)		933,000			(4,547,000	)
Net loss available to common stockholders	$	(24,202,000	)	$	933,000		$	(23,269,000	)
Basic and diluted net loss per common share:
Net loss per common share	$	(0.44	)				$	(0.42	)
Weighted average common shares outstanding, basic and diluted		55,444,000						55,444,000
Comprehensive loss
Net loss available to common stockholders	$	(24,202,000	)	$	933,000		$	(23,269,000	)
Other comprehensive income		1,612,000			(933,000	)		679,000
Total comprehensive loss	$	(22,590,000	)	$	-		$	(22,590,000	)

	As Reported						Restated
	2020			Adjustment			2020
Total revenue	$	23,871,000		$	-		$	23,871,000
Cost of revenue		16,357,000						16,357,000
Gross profit		7,514,000						7,514,000
Total operating expenses		13,547,000						13,547,000
Loss from continuing operations		(6,033,000	)					(6,033,000	)
Total other income (expenses), net		(27,379,000	)		3,312,000			(24,067,000	)
Net loss available to common stockholders	$	(32,745,000	)	$	3,312,000		$	(29,433,000	)
Basic and diluted net loss per common share:
Continuing operations	$	(3.41	)				$	(3.13	)
Discontinued operations	$	-					$	0.07
Net loss per common share	$	(3.41	)				$	(3.06	)
Weighted average common shares outstanding, basic and diluted		9,606,000						9,606,000
Comprehensive loss
Net loss available to common stockholders	$	(32,745,000	)	$	3,312,000		$	(29,433,000	)
Other comprehensive income		3,794,000			(3,312,000	)		482,000
Total comprehensive loss	$	(28,951,000	)	$	-		$	(28,951,000	)