Filing Signals

Source: SEC EDGAR Compiled 2026-09-14 08:28 UTC All 21 checks passing

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BIO KEY INTERNATIONAL INC

CIK 1019034 BKYI·Prepackaged Software · All EDGAR filings ↗

Progression

  1. Late filing NT 10-K
  2. Going concern 10-K +73d
  3. Auditor change 8-K +27d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Auditor change SEC item code

BIO KEY INTERNATIONAL INC dismissed Bush & Associates CPA and engaged M&K CPAS

The company dismissed the auditor. Bush & Associates CPA LLC → M&K CPAS, PLLC No disagreements disclosed.

Evidence
Direction
dismissed
Direction label
The company dismissed the auditor
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Predecessor auditor
Bush & Associates CPA LLC
Predecessor tier
other
Severity
normal
Source
SEC 8-K item code
Successor auditor
M&K CPAS, PLLC
Successor tier
other
Tier downgrade
No
Why
The company's independent registered accounting firm changed.

Source filing ↗

Going concern Filing comparison

BIO KEY INTERNATIONAL INC no longer discloses a going-concern conclusion

Substantial doubt about ability to continue as a going concern → No going-concern disclosure

As of the date of this report, the Company does have enough cash for twelve months of operations. However, the history of losses, the negative cash flow from operations, and the dependence by the Company on its ability to obtain additional financing to fund its operations after the current cash resources are exhausted raises doubt about the Company's ability to continue as a going concern. The accompanying financial statements have been prepared in conformity with GAAP, which contemplate continuation of the Company as a going concern, and assumes continuity of operations, realization of…
Evidence
Blank check
No
Comparable
Yes
Current state
none
Current state label
No going-concern disclosure
Direction
eased
Located in
going-concern note
Prior filed
2025-04-23
Prior form
10-K
Prior state
substantial_doubt
Prior state label
Substantial doubt about ability to continue as a going concern
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.

Source filing ↗ Prior filing ↗

Accounting standard newly cited Filing comparison

BIO KEY INTERNATIONAL INC cited accounting standard ASU 2023-09 for the first time in this filing series

The Company adopted ASU 2023-09, “Improvements to Income Tax Disclosures” (“ASU 2023-09”) to enhance the transparency and decision-usefulness of income tax disclosures, particularly in the rate reconciliation table and disclosures about income taxes paid.
Evidence
Adopted
2023-09
Contexts
The Company adopted ASU 2023-09, “Improvements to Income Tax Disclosures” (“ASU 2023-09”) to enhance the transparency and decision-usefulness of income tax disclosures, particularly in the rate reconciliation table and disclosures about income taxes paid.
New standards
2023-06, 2023-09, 2024-03
Prior filed
2025-04-23
Prior form
10-K
Restates existing policy
No
Source
accounting standards update (ASU) reference comparison
Why
An accounting standard (ASU) appears in this filing that did not appear in the previous comparable one, in a sentence describing it as adopted. That is a change in what the company discloses, which is not always a change of policy in the current period: the filing may state an adoption date years earlier.

Source filing ↗ Prior filing ↗

Late filing elevated Filing comparison

BIO KEY INTERNATIONAL INC filed its quarterly report late and said it expects a significant change in results

expects significant change in results 3 days past the statutory due date. other reports also outstanding

The compilation, presentation and review of certain information required to complete the financial statements to be included in the Form 10-Q could not be completed within the prescribed time period without unreasonable effort and expense to the Company. The Company expects to file the Form 10-Q as soon as reasonably practicable and in any event, on or before the 5th calendar day following the prescribed due date.
Evidence
Anticipates significant change
Yes
Days past due date
3
Other periodic reports filed
No
Routine
No
Severity
elevated
Source
Form 12b-25 (notification of late filing)
Stated reason
The compilation, presentation and review of certain information required to complete the financial statements to be included in the Form 10-Q could not be completed within the prescribed time period without unreasonable effort and expense to the Company. The Company expects to file the Form 10-Q as soon as reasonably practicable and in any event, on or before the 5th calendar day following the prescribed due date.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Late filing elevated Filing comparison

BIO KEY INTERNATIONAL INC filed its annual report late and said it expects a significant change in results

expects significant change in results Filed on the statutory due date.

The compilation, presentation and review of certain information required to complete the financial statements to be included in the Form 10-K could not be completed within the prescribed time period without unreasonable effort and expense to the Company. The Company expects to file the Form 10-K as soon as reasonably practicable and in any event, on or before the 15th calendar day following the prescribed due date.
Evidence
Anticipates significant change
Yes
Days past due date
0
Other periodic reports filed
Yes
Routine
No
Severity
elevated
Source
Form 12b-25 (notification of late filing)
Stated reason
The compilation, presentation and review of certain information required to complete the financial statements to be included in the Form 10-K could not be completed within the prescribed time period without unreasonable effort and expense to the Company. The Company expects to file the Form 10-K as soon as reasonably practicable and in any event, on or before the 15th calendar day following the prescribed due date.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗