Allurion Technologies Holdings Inc. has announced that certain previously issued financial statements should no longer be relied upon due to identified accounting errors related to the fair value of its revenue interest financing agreement (RIFA) and convertible senior secured notes. The company plans to restate financial statements for several periods, including annual periods ending December 31, 2023, and 2024, as well as quarterly reports from 2024 and early 2025. These errors, which affect non-cash elements of Other Comprehensive Income, Other Income, and Net Income, do not impact reported revenue, gross margin, operating expenses, or cash. The company has stated it will correct these misstatements through amendments to its annual and quarterly reports but does not plan to file amendments for prior quarters individually. The Audit Committee has advised that these financial statements and related reports should no longer be relied upon.