OP Bancorp

CIK 1722010 OPBK·State Commercial Banks · All EDGAR filings ↗

Progression

2026-03-13 Accounting standard newly cited 10-K
2026-05-11 Late filing NT 10-Q +59d

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

Late filing Filing comparison 2026-05-11

OP Bancorp told the SEC it could not file its quarterly report on time

Does not expect a significant change in results. Filed 4 days before the statutory due date.

OP Bancorp (the “Company”) has determined that it will not be able to file its Quarterly Report on Form 10-Q for its fiscal quarter ended March 31, 2026 (the “Form 10-Q”) by May 11, 2026, the original due date for such filing, without unreasonable effort or expense. Additional time is required for the Company to finalize the unaudited consolidated financial information and for the Company’s independent registered public accounting firm to complete interim review procedures. The Company does not expect any changes to previously reported financial results, including the financial results it reported in its press release furnished as Exhibit 99.1 to the Company’s Current Report on Form 8-K…

Evidence

Anticipates significant change: No
Days past due date: -4
Other periodic reports filed: Yes
Routine: Yes
Severity: normal
Source: Form 12b-25 (notification of late filing)
Stated reason: OP Bancorp (the “Company”) has determined that it will not be able to file its Quarterly Report on Form 10-Q for its fiscal quarter ended March 31, 2026 (the “Form 10-Q”) by May 11, 2026, the original due date for such filing, without unreasonable effort or expense. Additional time is required for the Company to finalize the unaudited consolidated financial information and for the Company’s independent registered public accounting firm to complete interim review procedures. The Company does not expect any changes to previously reported financial results, including the financial results it reported in its press release furnished as Exhibit 99.1 to the Company’s Current Report on Form 8-K…
Why: The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Accounting standard newly cited Filing comparison 2026-03-13

OP Bancorp cited accounting standards ASU 2024-02, ASU 2024-04 for the first time in this filing series

The following standard was adopted on January 1, 2025, but it did not have a material impact on the Company's Consolidated Financial Statements. •ASU 2024-02, Codification Improvements - Amendments to Remove Reference to the Concepts Statements Accounting Pronouncements Adopted in 2026 The following standards were adopted on January 1, 2026, but they did not have a material impact on the…

Evidence

Adopted: 2024-02, 2024-04
Adoption year stated: 2025
Contexts: The following standard was adopted on January 1, 2025, but it did not have a material impact on the Company's Consolidated Financial Statements. •ASU 2024-02, Codification Improvements - Amendments to Remove Reference to the Concepts Statements Accounting Pronouncements Adopted in 2026 The following standards were adopted on January 1, 2026, but they did not have a material impact on the…, … tements Accounting Pronouncements Adopted in 2026 The following standards were adopted on January 1, 2026, but they did not have a material impact on the Company's Consolidated Financial Statements: •ASU 2024-04, Debt - Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments •ASU 2025-05, Financial Instruments - Credit Losses (Topic 326):
New standards: 2024-02, 2024-03, 2024-04, 2025-05, 2025-08
Prior filed: 2025-03-28
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 ↗