Filing Signals

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

← All events

Estrella Immunopharma, Inc.

CIK 1844417 ESLA·Biological Products · All EDGAR filings ↗

Progression

  1. Going concern 10-K
  2. Late filing NT 10-Q +61d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Going concern Filing comparison

Estrella Immunopharma, 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 In assessing the Company’s liquidity and the substantial doubt about its ability to continue as a going concern, the Company monitors and analyzes cash on hand and operating expenditure commitments. The Company’s liquidity needs are to meet working capital requirements and operating expense obligations. The Company’s management has considered whether there is substantial doubt about its ability to continue as a going concern based on the following factors: (1) recurring losses from operations of approximately $2.3 million for the three months ended March 31, 2026; (2) an…
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
2025-11-12
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

Estrella Immunopharma, Inc. told the SEC it could not file its quarterly report on time

Does not expect a significant change in results. 3 days past the statutory due date.

(the “Registrant”) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the “Form 10-Q”) within the prescribed time period due to an administrative delay in completing the filing process. The Registrant expects to file the Form 10-Q on or before the fifth calendar day following the prescribed due date.
Evidence
Anticipates significant change
No
Days past due date
3
Other periodic reports filed
Yes
Routine
Yes
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Registrant”) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the “Form 10-Q”) within the prescribed time period due to an administrative delay in completing the filing process. The Registrant expects to file the Form 10-Q on or before the fifth calendar day following the prescribed due date.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Going concern Filing comparison

Estrella Immunopharma, 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

Our recurring losses from operations, accumulated deficit, and need for additional financing to fund future operations, raise substantial doubt about our ability to continue as a going concern. Accordingly, our independent registered public accounting firm has included an explanatory paragraph in its report on our consolidated financial statements for the year ended December 31, 2025, expressing substantial doubt about our ability to continue as a going concern. To fund our operations, we recently completed a private placement between May and September 2025, receiving gross proceeds of…
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
2024-10-28
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

Estrella Immunopharma, Inc. cited accounting standards ASU 2016-02, ASU 2023-09 for the first time in this filing series

The filing states this standard was adopted in 2022, so this is the first time it has been cited in this series rather than a change of policy in the current period.

Lease Effective July 1, 2022, the Company adopted ASU 2016-02, “Leases” (Topic 842), and elected the practical expedients that do not require the Company to reassess: (1) whether any expired or existing contracts are, or contain, leases, (2) lease classification for any expired or existing leases and (3) initial direct costs for any expired or existing leases.
Evidence
Adopted
2016-02, 2023-09
Adoption year stated
2022
Caveat
The filing states this standard was adopted in 2022, so this is the first time it has been cited in this series rather than a change of policy in the current period.
Contexts
Lease Effective July 1, 2022, the Company adopted ASU 2016-02, “Leases” (Topic 842), and elected the practical expedients that do not require the Company to reassess: (1) whether any expired or existing contracts are, or contain, leases, (2) lease classification for any expired or existing leases and (3) initial direct costs for any expired or existing leases., The provision for income taxes for the year ended December 31, 2025 and for the six-month transition period ended December 31, 2024 consisted of the following: For the year ended December 31, For the six months ended December 31, 2025 2024 Income tax expense Current income tax expense Federal $ — $ — State 838 63 Total $ 838 $ 63 Beginning in 2025, the Company adopted ASU 2023-09 on a prospective…
New standards
2016-02, 2023-06, 2023-09, 2024-03
Prior filed
2024-10-28
Prior form
10-K/A
Restates existing policy
Yes
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 ↗