Datavault AI is trading 5.82% higher in after-hours trading at $0.07 after a 49.55% regular-session decline on October 27; no separate catalyst for the rebound was identified. - The company said four prior financial reports should no longer be relied upon. - Preliminary restatements could reduce reported assets by as much as $92.2 million. - No filing date has been set, and management is reassessing its going-concern analysis. This company-specific news helps explain the session’s severe selloff.