Filing Signals

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

← All events

SpringBig Holdings, Inc.

CIK 1801602 SBIG·Services · All EDGAR filings ↗

Progression

  1. Going concern 10-K
  2. Finance chief departure 8-K +97d
  3. Late filing NT 10-Q +46d
  4. Auditor change 8-K +2d
Refine
Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Auditor change SEC item code

SpringBig Holdings, Inc. 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
Disagreements disclosed
No
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 ↗

Late filing elevated Filing comparison

SpringBig Holdings, Inc. filed its quarterly report late and said it expects a significant change in results

expects significant change in results 3 days past the statutory due date.

On July 13, 2026, the Company consummated a reorganization transaction (the “Reorganization”) pursuant to a Reorganization Agreement among the Company, SpringBig, Inc., Shalcor Management Inc., as collateral agent and administrative agent for the holders of the Company’s 2024 Secured Convertible Notes and 2024 Secured Term Notes (collectively, the “Notes”), Lightbank II, L.P. and LS Round II, LLC, under which the Company transferred all of its equity interests in SpringBig, Inc. The Company requires additional time to review and confirm the accounting treatment for the Reorganization. The Company expects and intends that this process will be completed in time for the Company to file the…
Evidence
Anticipates significant change
Yes
Days past due date
3
Other periodic reports filed
Yes
Routine
No
Severity
elevated
Source
Form 12b-25 (notification of late filing)
Stated reason
On July 13, 2026, the Company consummated a reorganization transaction (the “Reorganization”) pursuant to a Reorganization Agreement among the Company, SpringBig, Inc., Shalcor Management Inc., as collateral agent and administrative agent for the holders of the Company’s 2024 Secured Convertible Notes and 2024 Secured Term Notes (collectively, the “Notes”), Lightbank II, L.P. and LS Round II, LLC, under which the Company transferred all of its equity interests in SpringBig, Inc. The Company requires additional time to review and confirm the accounting treatment for the Reorganization. The Company expects and intends that this process will be completed in time for the Company to file the…
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Finance chief departure Filing comparison

SpringBig Holdings, Inc.'s Chief Financial Officer departed and a successor was named

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

Source filing ↗

Going concern Filing comparison

SpringBig Holdings, 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

Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has an accumulated deficit at December 31, 2025 and, since inception, has suffered significant operating losses. The working capital deficit and note payable maturity raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans in regard to these matters are also described in Note 2. The financial statements do not include any adjustments that might result…
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
2025-04-30
Prior form
10-K/A
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.

Source filing ↗ Prior filing ↗

Accounting standard newly cited Filing comparison

SpringBig Holdings, Inc. cited accounting standard ASU 2016-17 for the first time in this filing series

The Company adopted ASU 2016-17, Balance Sheet Classification of Deferred Taxes.
Evidence
Adopted
2016-17
Contexts
The Company adopted ASU 2016-17, Balance Sheet Classification of Deferred Taxes.
New standards
2016-17, 2023-09, 2024-03, 2025-05, 2025-06
Prior filed
2025-04-30
Prior form
10-K/A
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 ↗