D-Wave Quantum Inc.

CIK 1907982 QBTS·Services · All EDGAR filings ↗

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

Finance chief departure elevated Filing comparison 2026-08-25

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.

Revenue recognition change beta Filing comparison 2026-05-12

The Company recognizes revenue in accordance with Accounting Standards Update No.

Evidence

New language: The Company recognizes revenue in accordance with Accounting Standards Update No., Payment terms vary by arrangement and may include net 30-day terms, milestone billings, advance payments, and installment payments.
Prior filed: 2025-11-06
Prior form: 10-Q
Similarity: 0.004
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:

The Company recognizes revenue in accordance with Accounting Standards Update No.
Payment terms vary by arrangement and may include net 30-day terms, milestone billings, advance payments, and installment payments.

Going concern Filing comparison 2026-02-26

Substantial doubt about ability to continue as a going concern → No going-concern disclosure

Evidence

Blank check: No
Comparable: Yes
Current state: none
Current state label: No going-concern disclosure
Direction: eased
Prior filed: 2025-03-14
Prior form: 10-K
Prior state: substantial_doubt
Prior state label: Substantial doubt about ability to continue as a going concern
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.