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.

(a) Non-Reliance Determination

On October 20, 2026, the Audit Committee (the "Audit Committee") of the Board of Directors of Datavault AI Inc. (the "Company"), together with management concluded that, for the reasons described below, (i) the unaudited condensed consolidated financial statements as of and for the three and nine months ended September 30, 2025, included in the Company's Quarterly Report on Form 10-Q, filed on November 14, 2025; (ii) the audited consolidated financial statements as of and for the year ended December 31, 2025, included in the Company's Annual Report on Form 10-K, filed on March 18, 2026; (iii) the unaudited condensed consolidated financial statements as of and for the three months ended March 31, 2026, included in the Company's Quarterly Report on Form 10-Q, filed on May 15, 2026; and (iv) the unaudited condensed consolidated financial statements as of and for the three and six months ended June 30, 2026, included in the Company's Quarterly Report on Form 10-Q, filed on August 19, 2026 (collectively, the "Affected Financial Statements"), should no longer be relied upon.

Similarly, any related previously issued earnings releases, press releases, investor presentations and other communications describing the Company's financial results or related financial information for the affected periods should no longer be relied upon to the extent they reflect or are based upon the Affected Financial Statements.