Item 7.01. Regulation FD Disclosure

On February 14, 2023 Aytu BioPharma, Inc. (the Company or "Aytu") announced the delayed filing of its Form 10-Q for its second quarter fiscal year 2023, ended December 31, 2022 to allow for additional assessment and management review time on an accounting matter. The matter is related to the accounting for warrants issued in previous financings and we believe will not affect assets, cash and cash equivalents, revenue, cost of goods sold, operating expenses, loss from operations or adjusted EBITDA. The Company will reschedule its quarterly conference call. The Company intends to file the quarterly report as soon as practicable.

Item 9.01. Financial Statements and Exhibits.

(d)

Exhibits Item 99.1 Press release dated February 14, 2023 104 Cover Page Interactive Data File (formatted as inline XBRL).

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