Filing Signals

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

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Where Food Comes From, Inc.

CIK 1360565 WFCF·Prepackaged Software · All EDGAR filings ↗

Progression

  1. Accounting standard newly cited 10-K
  2. Material weakness 10-K/A +39d
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Material weakness high Filing comparison

Where Food Comes From, Inc. reported a material weakness in internal control

Internal control reported effective → Material weakness in internal control

Material Weaknesses in Internal Control over Financial Reporting and Remediation Plan In connection with the audit of our consolidated financial statements for the year ended December 31, 2025, we and our independent registered public accounting firm identified material weaknesses in our internal control over financial reporting. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material…
Evidence
Current state
material_weakness
Current state label
Material weakness in internal control
Direction
newly reported
Prior filed
2026-02-26
Prior form
10-K
Prior state
effective
Prior state label
Internal control reported effective
Remediation stated
Yes
Severity
high
Source
Item 9A internal control conclusion, compared with the prior filing
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.

Source filing ↗ Prior filing ↗

Accounting standard newly cited Filing comparison

Where Food Comes From, Inc. cited accounting standards ASU 2023-07, ASU 2023-09 for the first time in this filing series

The filing states this standard was adopted in 2024, so this is the first time it has been cited in this series rather than a change of policy in the current period.

Recently Adopted Accounting Pronouncements On January 1, 2024, we adopted ASU 2023-07, Segment Reporting (Topic 28); Improvements to Reportable Segment Disclosures, which improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses.
Evidence
Adopted
2023-07, 2023-09
Adoption year stated
2024
Caveat
The filing states this standard was adopted in 2024, so this is the first time it has been cited in this series rather than a change of policy in the current period.
Contexts
Recently Adopted Accounting Pronouncements On January 1, 2024, we adopted ASU 2023-07, Segment Reporting (Topic 28); Improvements to Reportable Segment Disclosures, which improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses., Effective January 1, 2025, we adopted ASU 2023-09, Income Taxes (Topic 740); Improvements to Income Tax Disclosures, which enhance the transparency and decision usefulness of tax disclosures.
New standards
2016-02, 2023-06, 2023-07, 2023-08, 2023-09, 2024-03, 2025-01, 2025-06, 2025-11
Prior filed
2025-04-11
Prior form
10-K/A
Restates existing policy
Yes
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 ↗