Filing Signals

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

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PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.

CIK 1350156 PAXH·Retail Trade · All EDGAR filings ↗

Progression

  1. Late filing NT 10-Q
  2. Auditor change 8-K +45d
  3. Restatement 8-K +54d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Late filing elevated Filing comparison

PREAXIA HEALTH CARE PAYMENT SYSTEMS INC. told the SEC it could not file its annual report on time

The Registrant has experienced a delay in completing the necessary disclosures and finalizing its financial statements with its independent public accountant in connection with its Annual Report on Form 10-K for the year ended May 31, 2026 (the “Annual Report”). As a result of this delay, the Registrant is unable to file its Annual Report by the prescribed filing date without unreasonable effort or expense.
Evidence
Days past due date
2
Routine
No
Severity
elevated
Source
Form 12b-25 (notification of late filing)
Stated reason
The Registrant has experienced a delay in completing the necessary disclosures and finalizing its financial statements with its independent public accountant in connection with its Annual Report on Form 10-K for the year ended May 31, 2026 (the “Annual Report”). As a result of this delay, the Registrant is unable to file its Annual Report by the prescribed filing date without unreasonable effort or expense.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Restatement SEC item code

PREAXIA HEALTH CARE PAYMENT SYSTEMS INC. said previously issued financial statements should no longer be relied upon

Item 4.02(a) — management or the board reached the conclusion

Evidence
Item code
4.02
Item title
Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
Limb
a
Limb basis
filing says management or the board concluded
Limb label
Item 4.02(a) — management or the board reached the conclusion
Severity
normal
Source
SEC 8-K item code
Why
The company told investors that previously issued financial statements should no longer be relied upon.

Source filing ↗

Auditor change high SEC item code

PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.'s auditor resigned

The auditor resigned. No disagreements disclosed.

Evidence
Direction
resigned
Direction label
The auditor resigned
Disagreements disclosed
No
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Severity
high
Source
SEC 8-K item code
Why
The company's independent registered accounting firm changed.

Source filing ↗

Auditor change high SEC item code

PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.'s auditor resigned

The auditor resigned. No disagreements disclosed.

Evidence
Direction
resigned
Direction label
The auditor resigned
Disagreements disclosed
No
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Severity
high
Source
SEC 8-K item code
Why
The company's independent registered accounting firm changed.

Source filing ↗

Late filing Filing comparison

PREAXIA HEALTH CARE PAYMENT SYSTEMS INC. told the SEC it could not file its quarterly report on time

We are unable to file, without unreasonable effort and expense, our quarterly report on Form 10-Q for the period ended November 30, 2025 because we are still compiling information for our Form 10-Q in order for our auditors to complete their review of the financial statements.
Evidence
Days past due date
-2
Routine
Yes
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
We are unable to file, without unreasonable effort and expense, our quarterly report on Form 10-Q for the period ended November 30, 2025 because we are still compiling information for our Form 10-Q in order for our auditors to complete their review of the financial statements.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗