Filing Signals

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

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Laser Photonics Corp

CIK 1807887 LASE·Manufacturing · All EDGAR filings ↗

Progression

  1. Auditor change 8-K
  2. Finance chief departure 8-K +7d
  3. Revenue recognition change 10-K +97d
  4. Going concern 10-Q +52d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Auditor change SEC item code

Laser Photonics Corp dismissed its auditor and engaged Rosenfield & Company

Evidence
Disagreements disclosed
No
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Severity
normal
Source
SEC 8-K item code
Successor auditor
Rosenfield & Company, PLLC
Successor tier
other
Tier downgrade
No
Why
The company's independent registered accounting firm changed.

Source filing ↗

Finance chief departure elevated Filing comparison

Laser Photonics Corp'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.

Source filing ↗

Going concern Filing comparison

Laser Photonics Corp 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 condensed consolidated financial statements have been prepared under the assumption that the Company will continue as a going concern. In accordance with FASB Accounting Standards Codification (“ASC”) 205-40, Going Concern, the Company’s management has evaluated whether there are conditions or events that raise substantial doubt about its ability to continue as a going concern within one year after the date these financial statements are issued. In addition, the Company’s independent registered public accounting firm, in its report on the Company’s consolidated…
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
2025-12-23
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.

Source filing ↗ Prior filing ↗

Late filing Filing comparison

Laser Photonics Corp 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.

Evidence
Anticipates significant change
No
Days past due date
0
Routine
Yes
Severity
normal
Source
Form 12b-25 (notification of late filing)
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Revenue recognition change beta Filing comparison

Laser Photonics Corp changed its revenue recognition disclosure

Affiliate revenue is recognized when the Company satisfies its performance obligations under the affiliate agreement, which typically occurs when the affiliate completes a qualifying transaction or when the Company provides agreed-upon services.
Evidence
New language
Affiliate revenue is recognized when the Company satisfies its performance obligations under the affiliate agreement, which typically occurs when the affiliate completes a qualifying transaction or when the Company provides agreed-upon services., The transaction price is determined based on the contractual terms with the affiliate, and revenue is recorded in the amount the Company expects to receive.
Prior filed
2025-06-24
Prior form
10-K
Similarity
0.089
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:

  • Affiliate revenue is recognized when the Company satisfies its performance obligations under the affiliate agreement, which typically occurs when the affiliate completes a qualifying transaction or when the Company provides agreed-upon services.
  • The transaction price is determined based on the contractual terms with the affiliate, and revenue is recorded in the amount the Company expects to receive.

Source filing ↗ Prior filing ↗

Late filing elevated Filing comparison

Laser Photonics Corp told the SEC it could not file its annual report on time

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

Evidence
Anticipates significant change
No
Days past due date
0
Other periodic reports filed
Yes
Routine
No
Severity
elevated
Source
Form 12b-25 (notification of late filing)
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

Laser Photonics Corp'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 ↗

Auditor change SEC item code

Laser Photonics Corp reported a change in its independent accounting firm

Evidence
Disagreements disclosed
No
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Severity
normal
Source
SEC 8-K item code
Why
The company's independent registered accounting firm changed.

Source filing ↗