Filing Signals

Source: SEC EDGAR Compiled 2026-11-14 10:32 UTC 23 automated checks passing

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Armlogi Holding Corp.

CIK 1972529 BTOC·Transportation And Utilities · All EDGAR filings ↗

Progression

  1. Finance chief departure 8-K
  2. Going concern 10-K +56d
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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

Armlogi Holding Corp. disclosed substantial doubt about its ability to continue as a going concern

No substantial-doubt conclusion identified → Substantial doubt about ability to continue as a going concern

Without additional financing, the Company may not be able to fund its ongoing operations. In connection with assessment of going concern considerations in accordance with Financial Accounting Standard Board’s Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” management has determined that these conditions raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that this report is issued. In order to strength the Company’s liquidity in the foreseeable…
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
2025-09-25
Prior form
10-K
Prior state
none
Prior state label
No substantial-doubt conclusion identified
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

Armlogi Holding Corp. cited accounting standards ASU 2016-13, ASU 2023-09 for the first time in this filing series

The filing states this standard was adopted in 2024, so this is the first time it has been cited in this series rather than a change of policy in the current period.

Measurement of credit loss on financial instruments The Company adopted ASU 2016-13, “Financial Instruments — Credit Losses (Topic 326) — Measurement of Credit Losses on Financial Instruments,” for financial assets at amortized cost including accounts receivable and other receivables, refundable deposits, and loan receivable.
Evidence
Adopted
2016-13, 2023-09
Adoption year stated
2024
Caveat
The filing states this standard was adopted in 2024, so this is the first time it has been cited in this series rather than a change of policy in the current period.
Contexts
Measurement of credit loss on financial instruments The Company adopted ASU 2016-13, “Financial Instruments — Credit Losses (Topic 326) — Measurement of Credit Losses on Financial Instruments,” for financial assets at amortized cost including accounts receivable and other receivables, refundable deposits, and loan receivable., During the year ended June 30, 2026, the Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, on a prospective basis for the first annual period beginning after December 15, 2024.
New standards
2016-13, 2023-09, 2024-03, 2025-01, 2025-05, 2025-11
Prior filed
2025-09-25
Prior form
10-K
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 ↗

Revenue recognition change beta Filing comparison

Armlogi Holding Corp. changed its revenue recognition disclosure

Contract liabilities represent payments received from customers in excess of the revenue recognized.
Evidence
New language
Contract liabilities represent payments received from customers in excess of the revenue recognized., The contract liabilities are reported on a net position on a customer-by-customer basis at the end of each reporting period., The Company classifies these customer deposits as short-term contract liabilities, as the Company expects to satisfy these obligations within its normal operating cycle, which is generally one year.
Prior filed
2025-09-25
Prior form
10-K
Similarity
0.58
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:

  • Contract liabilities represent payments received from customers in excess of the revenue recognized.
  • The contract liabilities are reported on a net position on a customer-by-customer basis at the end of each reporting period.
  • The Company classifies these customer deposits as short-term contract liabilities, as the Company expects to satisfy these obligations within its normal operating cycle, which is generally one year.

Source filing ↗ Prior filing ↗

Finance chief departure elevated Filing comparison

Armlogi Holding 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 ↗