Business Context and Reporting Period
Company: Mammoth Energy Services, Inc. (TUSK)
Filing Type: Form 8-K (Current Report)
Date of Report: May 13, 2026
Reporting Period: The filing addresses events occurring on May 13, 2026, regarding the change of the independent registered public accounting firm.
Key Financial Metrics
This filing does not contain financial performance data such as revenue, profit, cash flow, margins, debt, or liquidity. The document is strictly a disclosure of a corporate governance event.
Material Changes
- Dismissal of Auditor: The Audit Committee approved the dismissal of Deloitte & Touche LLP as the Company's independent registered public accounting firm effective May 13, 2026.
- Appointment of New Auditor: The Audit Committee approved the engagement of Carr, Riggs & Ingram, L.L.C. ("CRI") as the new independent registered public accounting firm for the fiscal year ending December 31, 2026, and related interim periods.
- Audit History: The audit report for the fiscal year ended December 31, 2025, issued by Deloitte, did not contain an adverse opinion, disclaimer of opinion, or qualification regarding uncertainty, audit scope, or accounting principles.
Management Commentary, Risks, and Contingencies
- No Disagreements: The Company reported no disagreements with Deloitte on accounting principles, financial statement disclosure, or auditing scope/procedures during the fiscal year ended December 31, 2025, or the interim period through May 13, 2026.
- No Reportable Events: There were no "reportable events" as defined in Item 304(a)(1)(v) of Regulation S-K during the relevant periods.
- Consultation with New Auditor: The Company confirmed no consultations with CRI regarding accounting principles or audit opinions for the two most recent fiscal years or the interim period through May 13, 2026.
Investor Verification Checklist
- Verify the reasons for the auditor change, as the filing states no disagreements or reportable events occurred.
- Review the letter from Deloitte & Touche LLP (Exhibit 16.1) to confirm their concurrence with the Company's statements.
- Monitor future filings for the appointment of a new auditor's report for the fiscal year ending December 31, 2026.
- Check for any subsequent 8-K filings that might provide additional context on the transition between accounting firms.