Filing Signals

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

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National Energy Services Reunited Corp.

CIK 1698514 NESR·Mining · All EDGAR filings ↗

Progression

  1. Going concern 10-K
  2. Auditor change 8-K +157d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Auditor change SEC item code

National Energy Services Reunited Corp. reported a change in its independent accounting firm

The company dismissed the auditor. No disagreements disclosed.

Evidence
Direction
dismissed
Direction label
The company dismissed the auditor
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Severity
normal
Source
SEC 8-K item code
Tier downgrade
No
Why
The company's independent registered accounting firm changed.

Source filing ↗

Going concern Filing comparison

National Energy Services Reunited Corp. no longer discloses a going-concern conclusion

Substantial doubt about ability to continue as a going concern → No going-concern disclosure

Evidence
Blank check
No
Comparable
Yes
Current state
none
Current state label
No going-concern disclosure
Direction
eased
Prior filed
2018-03-27
Prior form
10-K
Prior state
substantial_doubt
Prior state label
Substantial doubt about ability to continue as a going concern
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 ↗

Accounting standard newly cited Filing comparison

National Energy Services Reunited Corp. cited accounting standard ASU 2023-09 for the first time in this filing series

Recently issued accounting standards adopted On December 31, 2025, the Company adopted Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”).
Evidence
Adopted
2023-09
Adoption year stated
2025
Contexts
Recently issued accounting standards adopted On December 31, 2025, the Company adopted Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”).
New standards
2016-02, 2023-09, 2024-03
Prior filed
2018-03-27
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 ↗