Non-Reliance of Financial Report (Form 8-K)

Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.

On April 24, 2026, the Audit Committee (the "Committee") of the Board of Directors of La Rosa Holdings Corp. and Subsidiaries (the "Company"),in connection with the preparation of our consolidated financial statements for the years ended December 31, 2025,concluded that corrections are required to revenues and cost of revenue recognition in its previously issued condensed consolidated statement of operations for the year ended December 31, 2024 included in its Annual Report on Form 10-K for the year ended December 31, 2024 (the "Annual Period"), and unaudited condensed consolidated financial statements for the quarters ended March 31, 2024 through September 30, 2025 included in its Quarterly Reports on Form 10-Q (the "Interim Periods", which, together with the Annual Period, the "Affected Periods").

The Committee concluded that certain property management fee revenue was recorded inclusive of tenant revenues on a gross basis. Upon review of the underlying contractual arrangements and evaluation under ASC 606, Revenue from Contracts with Customers, management concluded that the Company acted as an agent rather than as a principal for a significant portion of these arrangements. As a result, the Company will restate revenues during the Affected Periods to adjust property management revenue to the fees received (the "Revenues Adjustment").

Additionally, the Company has determined that costs of revenue should be reduced equivalently to the amount of the revenues restated, as a result, the Company has recorded an adjustment to its consolidated financial statements during the Affected Periods as the Company was previously presented payments related to tenant revenues as cost of revenues.

The Company will restate its audited consolidated financial statements as of, and for the fiscal year ended December 31, 2024. The cumulative effect of this correction is a decrease in gross property management fee revenue of $10.8 million, with a corresponding reduction to cost of revenue for fiscal year ended December 31, 2024.

These adjustments reduce overall revenue and cost of sale while leaving gross margin intact resulting in an increase to the percentage of gross margin for the company for the fiscal year ended December 31, 2024 from 8.57% to 10.14%

The Board has discussed the matters disclosed in this Current Report on Form 8-K with CBIZ CPAs P.C., the Company's independent registered public accounting firm.