The restatement of financials typically indicates a correction towards a more accurate representation of a company's financial health. In PLBY's case, the expected decrease in net loss and liabilities, along with an increase in Adjusted EBITDA, could be perceived positively by investors, potentially leading to a short-term positive impact on the stock price. The announcement clarifies that there will be no impact on revenue, cash flows, or liquidity, which further stabilizes investor confidence by ensuring that the company's operational capabilities remain unaffected.