Filing Signals

Source: SEC EDGAR Compiled 2026-11-14 10:32 UTC 23 automated checks passing

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AIRWA INC.

CIK 1674440 YYAI·Computer Services · All EDGAR filings ↗

Progression

  1. Late filing NT 10-K
  2. Accounting standard newly cited 10-K +53d
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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

AIRWA INC. cited accounting standard ASU 2017-04 for the first time in this filing series

The Company adopted ASU 2017-04, Intangibles—Goodwill and Other (Topic 350: Simplifying the Test for Goodwill Impairment).
Evidence
Adopted
2017-04
Contexts
The Company adopted ASU 2017-04, Intangibles—Goodwill and Other (Topic 350: Simplifying the Test for Goodwill Impairment).
New standards
2017-04, 2021-08, 2025-11, 2026-01, 2026-02
Prior filed
2026-03-17
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 ↗

Accounting standard newly cited Filing comparison

AIRWA INC. cited accounting standard ASU 2017-04 for the first time in this filing series

The Company adopted ASU 2017-04, Intangibles—Goodwill and Other (Topic 350: Simplifying the Test for Goodwill Impairment).
Evidence
Adopted
2017-04
Contexts
The Company adopted ASU 2017-04, Intangibles—Goodwill and Other (Topic 350: Simplifying the Test for Goodwill Impairment).
New standards
2017-04, 2021-08, 2025-06, 2025-11, 2026-01, 2026-02
Prior filed
2025-08-13
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 ↗

Late filing elevated Filing comparison

AIRWA INC. filed its quarterly report late and said it expects a significant change in results

expects significant change in results Filed on the statutory due date.

(the “Registrant”) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended July 31, 2026 (the “Quarterly Report”) by the September 14, 2026 filing date applicable to smaller reporting companies due to a delay experienced by the Registrant in filing its Form 10-K for the financial year ended April 30, 2026. As a result, the Registrant is still in the process of compiling the information required to complete the Quarterly Report and conducting a final review of the financial statements and other disclosures in the Quarterly Report for the period ended July 31, 2026 to be incorporated in the Quarterly Report. The Registrant anticipates…
Evidence
Anticipates significant change
Yes
Days past due date
0
Routine
No
Severity
elevated
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Registrant”) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended July 31, 2026 (the “Quarterly Report”) by the September 14, 2026 filing date applicable to smaller reporting companies due to a delay experienced by the Registrant in filing its Form 10-K for the financial year ended April 30, 2026. As a result, the Registrant is still in the process of compiling the information required to complete the Quarterly Report and conducting a final review of the financial statements and other disclosures in the Quarterly Report for the period ended July 31, 2026 to be incorporated in the Quarterly Report. The Registrant anticipates…
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Late filing elevated Filing comparison

AIRWA INC. filed its annual report late and said it expects a significant change in results

expects significant change in results 1 day past the statutory due date.

(the “Company”) is unable to file its Annual Report on Form 10-K for the fiscal year ended April 30, 2026 (the “Form 10-K”) by the prescribed time period required for smaller reporting companies without unreasonable effort and expense because additional time is required by the Company’s management, working in conjunction with the Company’s independent auditors, to complete the Company’s audit for the year ended April 30, 2026. This is the first consolidation exercise following a significant acquisition the Company made during the fiscal year, and it is the first audit that includes advertising revenue, two factors that have necessitated more time as the Company and its auditors work through…
Evidence
Anticipates significant change
Yes
Days past due date
1
Routine
No
Severity
elevated
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) is unable to file its Annual Report on Form 10-K for the fiscal year ended April 30, 2026 (the “Form 10-K”) by the prescribed time period required for smaller reporting companies without unreasonable effort and expense because additional time is required by the Company’s management, working in conjunction with the Company’s independent auditors, to complete the Company’s audit for the year ended April 30, 2026. This is the first consolidation exercise following a significant acquisition the Company made during the fiscal year, and it is the first audit that includes advertising revenue, two factors that have necessitated more time as the Company and its auditors work through…
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗