Filing Signals

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

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Barrel Energy Inc.

CIK 1631463 BRLL·Mining · All EDGAR filings ↗

Progression

  1. Late filing NT 10-K
  2. Auditor change 8-K +35d
  3. Accounting standard newly cited 10-Q +8d
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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

Barrel Energy Inc. cited accounting standard ASU 2025-06 for the first time in this filing series

Recent Accounting Pronouncements Effective January 1, 2026, the Company adopted ASU 2025-06, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which requires the use of the Current Expected Credit Loss (CECL) model for estimating credit losses on accounts receivable and other financial assets.
Evidence
Adopted
2025-06
Adoption year stated
2026
Contexts
Recent Accounting Pronouncements Effective January 1, 2026, the Company adopted ASU 2025-06, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which requires the use of the Current Expected Credit Loss (CECL) model for estimating credit losses on accounts receivable and other financial assets.
New standards
2025-06
Prior filed
2021-09-03
Prior form
10-Q
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 ↗

Auditor change SEC item code

Barrel Energy Inc. reported a change in its independent accounting firm

Evidence
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Severity
normal
Source
SEC 8-K item code
Why
The company's independent registered accounting firm changed.

Source filing ↗

Auditor change SEC item code

Barrel Energy Inc. dismissed Fruci & Associates II, PLLC and engaged Shah Teelani & Associates Chartered

The company dismissed the auditor. Fruci & Associates II, PLLC → Shah Teelani & Associates Chartered No disagreements disclosed.

Evidence
Direction
dismissed
Direction label
The company dismissed the auditor
Disagreements disclosed
No
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Predecessor auditor
Fruci & Associates II, PLLC
Predecessor tier
other
Severity
normal
Source
SEC 8-K item code
Successor auditor
Shah Teelani & Associates Chartered
Successor tier
other
Why
The company's independent registered accounting firm changed.

Source filing ↗

Late filing elevated Filing comparison

Barrel Energy Inc. told the SEC it could not file its annual report on time

Does not expect a significant change in results. 1 day past the statutory due date.

(the “Company”) could not complete the filing of its Annual Report on Form 10-K for the year ended December 31, 2025 due to a delay in obtaining and compiling information required to be included in the Company’s Form 10-K, which delay could not be eliminated by the Company without unreasonable effort and expense.
Evidence
Anticipates significant change
No
Days past due date
1
Other periodic reports filed
Yes
Routine
No
Severity
elevated
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) could not complete the filing of its Annual Report on Form 10-K for the year ended December 31, 2025 due to a delay in obtaining and compiling information required to be included in the Company’s Form 10-K, which delay could not be eliminated by the Company without unreasonable effort and expense.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗