Business
High Tide : Amendment to Annual Report by Canadian Issuer (Form 40-F/A)
High Tide : Amendment to Annual Report by Canadian Issuer (Form
About this update from High Tide, Inc.
High Tide Inc. (the "Corporation") is filing this Amendment No. 1 (this "Amendment") to its original Annual Report on Form 40-F for the year ended October 31, 2025, which was filed with the U.S. Securities and Exchange Commission on January 29, 2026 (the "Original 2025 Annual Report" and together with this Amendment, the "Annual Report"), to (1) correct certain typographical errors contained in certain sections of the Original 2025 Annual Report, including the forward looking statements, cautionary note regarding future oriented financial information, notice to United States readers - differences in United States and Canadian reporting practices, principal documents, disclosure controls and procedures, management's annual report on internal control over financial reporting, changes in internal control over financial reporting and principal accountant fees and services, (2) refile Exhibit 99.8 to the Annual Report - Consent of Davidson & Company, which inadvertently omitted the signature of the auditor and (3) refile Exhibit 99.9 to the Annual Report - Consent of Ernst & Young LLP, which inadvertently omitted the signature of the auditor. Except as described above, the Original 2025 Annual Report remains unchanged. This Amendment No. 1 does not reflect events occurring after the filing of the Original Annual Report or modify or update those disclosures. Accordingly, this Amendment No. 1 should be read in conjunction with the Original 2025 Annual Report and the Registrant's other SEC filings. EXPLANATORY NOTE High Tide Inc. (the "Corporation," "Registrant," or "High Tide") is a "foreign private issuer" as defined in Rule 3b-4 under Securities Exchange Act of 1934, as amended (the "Exchange Act"), and is a Canadian issuer eligible to file its annual report ("Annual Report") pursuant to Section 13 of the Exchange Act on Form 40-F pursuant to the multi-jurisdictional disclosure system (the "MJDS") adopted by the United States Securities and Exchange Commission (the "SEC"). The Corporation's common shares are listed on the TSX Venture Exchange and the Nasdaq Capital Market ("NASDAQ") under the trading symbol "HITI".