Filing Signals

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

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DEEP FISSION, INC.

CIK 1918102 FISN·Transportation And Utilities · All EDGAR filings ↗

Progression

  1. Auditor change 8-K
  2. Late filing NT 10-K +26d
  3. Restatement 8-K +9d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Restatement SEC item code

DEEP FISSION, INC. said previously issued financial statements should no longer be relied upon

Item 4.02(a) — management or the board reached the conclusion

Evidence
Item code
4.02
Item title
Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
Limb
a
Limb basis
explicit item reference
Limb label
Item 4.02(a) — management or the board reached the conclusion
Severity
normal
Source
SEC 8-K item code
Why
The company told investors that previously issued financial statements should no longer be relied upon.

Source filing ↗

Late filing high Filing comparison

DEEP FISSION, INC. told the SEC it could not file its annual report on time

(the “Company”) has determined that it is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the “Form 10-K”), within the prescribed time period without unreasonable effort or expense, because the Company requires additional time to complete its financial statements and related disclosures to be included therein. In connection with preparation of the Form 10-K, the Company is evaluating previously-reported valuations with respect to the Company’s Simple Agreements for Future Equity (“SAFE Notes”) and believes there may be errors in such valuations which may have resulted in material misstatements in our previously-issued financial statements. The…
Evidence
Days past due date
0
Routine
No
Severity
high
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) has determined that it is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the “Form 10-K”), within the prescribed time period without unreasonable effort or expense, because the Company requires additional time to complete its financial statements and related disclosures to be included therein. In connection with preparation of the Form 10-K, the Company is evaluating previously-reported valuations with respect to the Company’s Simple Agreements for Future Equity (“SAFE Notes”) and believes there may be errors in such valuations which may have resulted in material misstatements in our previously-issued financial statements. The…
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Auditor change SEC item code

DEEP FISSION, INC. dismissed its auditor and engaged Grant Thornton

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
Grant Thornton
Successor tier
national
Why
The company's independent registered accounting firm changed.

Source filing ↗