Filing Signals

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

← All events

EvoAir Holdings Inc.

CIK 1700844 EVOH·Manufacturing · All EDGAR filings ↗

Progression

  1. Accounting standard newly cited 10-Q
  2. Going concern 10-K +274d
Refine
Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Going concern Filing comparison

EvoAir Holdings Inc. disclosed substantial doubt about its ability to continue as a going concern

No substantial-doubt conclusion identified → Substantial doubt about ability to continue as a going concern

Management continues to evaluate its funding requirements and implement measures to support the Company’s operations and long-term growth objectives. However, the successful implementation of these plans, particularly the availability of additional financing, remains subject to factors beyond the Company’s control. Accordingly, management has concluded that these conditions raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date the consolidated financial statements are issued. See Note 3 to the consolidated financial statements.…
Evidence
Blank check
No
Comparable
Yes
Current state
substantial_doubt
Current state label
Substantial doubt about ability to continue as a going concern
Direction
escalated
Located in
going-concern note
Prior filed
2025-11-12
Prior form
10-K
Prior state
none
Prior state label
No substantial-doubt conclusion identified
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

EvoAir Holdings Inc. cited accounting standards ASU 2023-08, ASU 2024-01, ASU 2024-02 for the first time in this filing series

Effective September 1, 2025, the Company also adopted ASU No. 2023-08 (Accounting for and Disclosure of Crypto Assets), ASU No.
Evidence
Adopted
2023-08, 2024-01, 2024-02
Adoption year stated
2025
Contexts
Effective September 1, 2025, the Company also adopted ASU No. 2023-08 (Accounting for and Disclosure of Crypto Assets), ASU No., Effective September 1, 2025, the Company also adopted ASU No. 2023-08 (Accounting for and Disclosure of Crypto Assets), ASU No. 2024-01 (Scope Application of Profits Interest and Similar Awards) and ASU No., Effective September 1, 2025, the Company also adopted ASU No. 2023-08 (Accounting for and Disclosure of Crypto Assets), ASU No. 2024-01 (Scope Application of Profits Interest and Similar Awards) and ASU No. 2024-02 (Codification Improvements-Amendments to Remove References to the Concepts Statements).
New standards
2023-08, 2024-01, 2024-02, 2025-01, 2025-05, 2025-06, 2025-10, 2025-11, 2025-12
Prior filed
2025-11-12
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 ↗

Revenue recognition change beta Filing comparison

EvoAir Holdings Inc. changed its revenue recognition disclosure

Revenue from the sale of air-conditioners, HVAC products, components and parts, and Ionic Nano Copper Zinc (“INC”) products is recognized at a point in time when control transfers to the customer, generally upon delivery.
Evidence
New language
Revenue from the sale of air-conditioners, HVAC products, components and parts, and Ionic Nano Copper Zinc (“INC”) products is recognized at a point in time when control transfers to the customer, generally upon delivery., Installation and retrofitting services are generally completed within a short period and are recognized at the point in time the service is completed.
Prior filed
2025-11-12
Prior form
10-K
Similarity
0.429
Source
revenue recognition note comparison
Threshold
0.6
Why
The revenue recognition policy disclosure changed materially from the previous comparable filing.

Language present now, absent from the prior filing:

  • Revenue from the sale of air-conditioners, HVAC products, components and parts, and Ionic Nano Copper Zinc (“INC”) products is recognized at a point in time when control transfers to the customer, generally upon delivery.
  • Installation and retrofitting services are generally completed within a short period and are recognized at the point in time the service is completed.

Source filing ↗ Prior filing ↗

Accounting standard newly cited Filing comparison

EvoAir Holdings Inc. cited accounting standard ASU 2023-07 for the first time in this filing series

Accordingly, the Company adopted the provisions of ASU 2023-07 as of January 31, 2025.
Evidence
Adopted
2023-07
Adoption year stated
2025
Contexts
Accordingly, the Company adopted the provisions of ASU 2023-07 as of January 31, 2025.
New standards
2023-07
Prior filed
2025-07-11
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 ↗