Filing Signals

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

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Rocky Mountain Chocolate Factory, Inc.

CIK 1616262 RMCF·Manufacturing · All EDGAR filings ↗

Progression

  1. Material weakness 10-K
  2. Auditor change 8-K +14d
  3. Accounting standard newly cited 10-Q +32d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Accounting standard newly cited Filing comparison

Rocky Mountain Chocolate Factory, Inc. cited accounting standard ASU 2025-05 for the first time in this filing series

New Accounting Pronouncements Adopted Effective March 1, 2026, the Company adopted ASU 2025-05, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets, and elected the practical expedient available under the standard for qualifying current accounts receivable and contract assets.
Evidence
Adopted
2025-05
Adoption year stated
2026
Contexts
New Accounting Pronouncements Adopted Effective March 1, 2026, the Company adopted ASU 2025-05, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets, and elected the practical expedient available under the standard for qualifying current accounts receivable and contract assets.
New standards
2024-03, 2025-05, 2025-11
Prior filed
2026-01-13
Prior form
10-Q
Restates existing policy
No
Source
accounting standards update (ASU) reference comparison
Why
The summary of significant accounting policies changed materially from the previous comparable filing.

Source filing ↗ Prior filing ↗

Auditor change SEC item code

Rocky Mountain Chocolate Factory, Inc. reported a change in its independent accounting firm

The company dismissed the auditor. CohnReznick → not stated

Evidence
Direction
dismissed
Direction label
The company dismissed the auditor
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Predecessor auditor
CohnReznick
Predecessor tier
national
Severity
normal
Source
SEC 8-K item code
Why
The company's independent registered accounting firm changed.

Source filing ↗

Material weakness high Filing comparison

Rocky Mountain Chocolate Factory, Inc. reported a material weakness in internal control

Internal control reported effective → Material weakness in internal control

Item 9A, “Controls and Procedures,” management identified a material weakness in our internal control over financial reporting related to inventory. A material weakness is defined as a deficiency, or combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of our annual or interim financial statements will not be prevented or detected on a timely basis. As a result of the material weakness, our management concluded that our…
Evidence
Current state
material_weakness
Current state label
Material weakness in internal control
Direction
newly reported
Prior filed
2025-06-20
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 ↗