GoPro, Inc.

CIK 1500435 GPRO·Manufacturing · All EDGAR filings ↗

Progression

2026-10-16 Restatement 8-K
2026-10-19 Going concern 10-K/A +3d
2026-11-10 Late filing NT 10-Q +22d

Refine

An amendment is grouped with the report it amends; every 12b-25 notice is one group

Late filing elevated Filing comparison 2026-11-10

GoPro, Inc. filed its quarterly report late and said it expects a significant change in results

expects significant change in results Filed 4 days before the statutory due date.

GoPro, Inc., a Delaware corporation (the “Company”), is unable to file its Quarterly Report on Form 10-Q for its fiscal quarter ended September 30, 2026 (the “Q3 Form 10-Q”), within the time period prescribed for such report without unreasonable effort or expense. The Company requires additional time to complete its financial close procedures and documentation for the accounting and valuation of certain financing arrangements entered into during the third quarter of 2026. As previously disclosed in Part II, Item 9A of the Company’s Annual Report on Form 10-K/A for the year ended December 31, 2025, and most recently in Part I, Item 4 of the Company’s Quarterly Report on Form 10-Q/A for the…

Evidence

Anticipates significant change: Yes
Days past due date: -4
Other periodic reports filed: Yes
Routine: No
Severity: elevated
Source: Form 12b-25 (notification of late filing)
Stated reason: GoPro, Inc., a Delaware corporation (the “Company”), is unable to file its Quarterly Report on Form 10-Q for its fiscal quarter ended September 30, 2026 (the “Q3 Form 10-Q”), within the time period prescribed for such report without unreasonable effort or expense. The Company requires additional time to complete its financial close procedures and documentation for the accounting and valuation of certain financing arrangements entered into during the third quarter of 2026. As previously disclosed in Part II, Item 9A of the Company’s Annual Report on Form 10-K/A for the year ended December 31, 2025, and most recently in Part I, Item 4 of the Company’s Quarterly Report on Form 10-Q/A for the…
Why: The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Material weakness high Filing comparison 2026-10-19

GoPro, Inc. reported a material weakness in internal control

Internal control reported effective → Material weakness in internal control

Additionally, this material weakness could result in misstatements of the debt and related account balances or related disclosures that would result in a material misstatement of our annual or interim consolidated financial statements that would not be prevented or detected. Based on this assessment, management concluded that our internal control over financial reporting was not effective as of December 31, 2025. In Management’s Report on Internal Control over Financial Reporting included in the Original Form…

Evidence

Current state: material_weakness
Current state label: Material weakness in internal control
Direction: newly reported
Prior filed: 2026-03-12
Prior form: 10-K
Prior state: effective
Prior state label: Internal control reported effective
Remediation stated: No
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 ↗

Going concern Filing comparison 2026-10-19

GoPro, Inc. disclosed substantial doubt about its ability to continue as a going concern

No substantial-doubt conclusion identified → Substantial doubt about ability to continue as a going concern

Further, subsequent to the original issuance of the consolidated financial statements for the year ended December 31, 2025 (Annual Financial Statements) on March 12, 2026 as updated in the Current Report on Form 8-K filed with the SEC on June 1, 2026, to reflect matters that raise substantial doubt about our ability to continue as a going concern and through the issuance date of the accompanying financial statements included in this Form 10-K/A, our forecast has been significantly impacted by events which were not known or reasonably knowable as of the original issuance date of the Annual…

Evidence

Blank check: No
Comparable: Yes
Current state: substantial_doubt
Current state label: Substantial doubt about ability to continue as a going concern
Direction: escalated
Located in: going-concern note
Prior filed: 2026-03-12
Prior form: 10-K
Prior state: none
Prior state label: No substantial-doubt conclusion identified
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 ↗

Restatement SEC item code 2026-10-16

GoPro, 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: explicit item reference
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 ↗