reAlpha Tech Corp.

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.

New language

Platform access represents a stand-ready performance obligation satisfied over time, and revenue is recognized ratably over the subscription term as customers simultaneously receive and consume the benefits of access to the platform., Consulting and implementation services are evaluated to determine whether they are distinct performance obligations.

Prior filed

2025-05-13

Prior form

10-K/A

Similarity

0.007

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:

• Platform access represents a stand-ready performance obligation satisfied over time, and revenue is recognized ratably over the subscription term as customers simultaneously receive and consume the benefits of access to the platform.
• Consulting and implementation services are evaluated to determine whether they are distinct performance obligations.

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.