Material weakness
Filing comparison
XCel Brands, Inc. reported internal control effective again after a material weakness
Material weakness in internal control → Internal control reported effective
The weakness was first reported on 2025-05-28 — 322 days and 1 annual report before this one.
Based on our evaluation under the framework described above, our management has concluded that our internal control over financial reporting was effective as of December 31, 2025. This annual report does not include an attestation report of the Company’s independent registered public accounting firm regarding internal control over financial reporting. We were not required to have, nor have we, engaged the Company’s independent registered public accounting firm to perform an audit of internal control over financial…
Evidence
- Current state
- effective
- Current state label
- Internal control reported effective
- Direction
- remediated
- Prior filed
- 2025-05-28
- Prior form
- 10-K
- Prior state
- material_weakness
- Prior state label
- Material weakness in internal control
- Remediation stated
- No
- Severity
- normal
- Source
- Item 9A internal control conclusion, compared with the prior filing
- Weakness annual reports
- 1
- Weakness days reported
- 322
- Weakness first reported
- 2025-05-28
- Why
- The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears.