Waterstone Financial, Inc.

CIK 1569994 WSBF·Finance, Insurance And Real Estate · All EDGAR filings ↗

Progression

2026-02-26 Accounting standard newly cited 10-K
2026-11-09 Late filing NT 10-Q +256d

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

Late filing elevated Filing comparison 2026-11-09

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

expects significant change in results Filed 5 days before the statutory due date.

The Registrant is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the quarter ended September 30, 2026 (the “Form 10-Q”) by the prescribed filing due date of November 9, 2026. The Registrant’s delay in filing the Form 10-Q is due primarily to additional time needed by the Registrant to allow it to complete pre-filing procedures.

Evidence

Anticipates significant change: Yes
Days past due date: -5
Other periodic reports filed: Yes
Routine: No
Severity: elevated
Source: Form 12b-25 (notification of late filing)
Stated reason: The Registrant is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the quarter ended September 30, 2026 (the “Form 10-Q”) by the prescribed filing due date of November 9, 2026. The Registrant’s delay in filing the Form 10-Q is due primarily to additional time needed by the Registrant to allow it to complete pre-filing procedures.
Why: The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Accounting standard newly cited Filing comparison 2026-02-26

Waterstone Financial, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series

The Company's performance obligations are generally complete when the transactions generating the fees are processed. s) Impact of Recent Accounting Pronouncements Accounting Standards Adopted in 2025 The Company adopted " Income Taxes (Topic 740): Improvements to Income Tax Disclosures" under ASU 2023-09 on January 1, 2025, and applied the standard's provisions on a retrospective basis.

Evidence

Adopted: 2023-09
Contexts: The Company's performance obligations are generally complete when the transactions generating the fees are processed. s) Impact of Recent Accounting Pronouncements Accounting Standards Adopted in 2025 The Company adopted " Income Taxes (Topic 740): Improvements to Income Tax Disclosures" under ASU 2023-09 on January 1, 2025, and applied the standard's provisions on a retrospective basis.
New standards: 2023-09
Prior filed: 2025-02-28
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 ↗