Filing Signals

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

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Reborn Coffee, Inc.

CIK 1707910 REBN·Restaurants · All EDGAR filings ↗

Progression

  1. Accounting standard newly cited 10-K
  2. Going concern 10-Q +30d
  3. Finance chief departure 8-K/A +25d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Late filing Filing comparison

Reborn Coffee, Inc. told the SEC it could not file its quarterly report on time

Does not expect a significant change in results. Filed on the statutory due date.

(the “Company”) is unable to file its Quarterly Report on Form 10-Q for its quarter ended June 30, 2026 by the prescribed date without unreasonable effort or expense.
Evidence
Anticipates significant change
No
Days past due date
0
Other periodic reports filed
Yes
Routine
Yes
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) is unable to file its Quarterly Report on Form 10-Q for its quarter ended June 30, 2026 by the prescribed date without unreasonable effort or expense.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
Finance chief departure elevated Filing comparison

Reborn Coffee, Inc.'s Chief Financial Officer departed, replaced on an interim basis

Evidence
Interim only
Yes
Item code
5.02
Item title
Departure of Directors or Certain Officers
Role
Chief Financial Officer
Severity
elevated
Source
SEC 8-K item code
Successor named
No
Why
The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.
Going concern Filing comparison

Reborn Coffee, Inc. disclosed substantial doubt about its ability to continue as a going concern

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

The Company had an accumulated deficit of $32.5 million as of March 31, 2026 and a net loss before income taxes of $1.4 million during the three months ended March 31, 2026. These matters raise substantial doubt about the Company’s ability to continue as a going concern. To support its existing and planned business model, the Company needs to raise additional capital to fund our future operations. The Company has not experienced any difficulty in raising funds through loans and has not experienced any liquidity problems in settling payables in the normal course of business and repaying loans…
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
2025-11-19
Prior form
10-Q
Prior state
none
Prior state label
No going-concern disclosure
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.
Late filing Filing comparison

Reborn Coffee, Inc. told the SEC it could not file its quarterly report on time

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

(the “Company”) is unable to file its Quarterly Report on Form 10-Q for its quarter ended March 31, 2026 by the prescribed date without unreasonable effort or expense.
Evidence
Anticipates significant change
No
Days past due date
-1
Other periodic reports filed
Yes
Routine
Yes
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) is unable to file its Quarterly Report on Form 10-Q for its quarter ended March 31, 2026 by the prescribed date without unreasonable effort or expense.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
Accounting standard newly cited Filing comparison

Reborn Coffee, Inc. cited accounting standard ASU 2023-07 for the first time in this filing series

The Company adopted ASU 2023-07 beginning with its Form 10-K for the year ended December 31, 2025.
Evidence
Adopted
2023-07
Adoption year stated
2025
Contexts
The Company adopted ASU 2023-07 beginning with its Form 10-K for the year ended December 31, 2025.
New standards
2023-07, 2024-03
Prior filed
2025-03-31
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.
Late filing elevated Filing comparison

Reborn Coffee, 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”) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the “Annual Report”) by the prescribed date without unreasonable effort or 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”) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the “Annual Report”) by the prescribed date without unreasonable effort or expense.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.