HOOPS SCOUTING USA

CIK 1721056 HSCT·Services · All EDGAR filings ↗

Refine

An amendment is grouped with the report it amends; every 12b-25 notice is one group

Accounting standard newly cited Filing comparison 2026-10-23

HOOPS SCOUTING USA cited accounting standard ASU 2023-07 for the first time in this filing series

The Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, retrospectively for all periods presented.

Evidence

Adopted: 2023-07
Contexts: The Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, retrospectively for all periods presented.
New standards: 2023-07, 2023-09, 2024-03
Prior filed: 2026-01-13
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 2026-09-29

HOOPS SCOUTING USA 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 Registrant is unable to file the subject report in a timely manner because the Registrant was not able to complete timely its financial statements 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 Registrant is unable to file the subject report in a timely manner because the Registrant was not able to complete timely its financial statements without unreasonable effort or expense.
Why: The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗