Filing Signals

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

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Classover Holdings, Inc.

CIK 2022308 KIDZ·Services · All EDGAR filings ↗

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

Accounting standard newly cited Filing comparison

Classover Holdings, Inc. cited accounting standard ASU 2016-02 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.

F-12 Table of Contents Operating Leases Effective January 1, 2022, the Company adopted ASU 2016-02, “Leases” (Topic 842), and elected the practical expedients that does 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…
Evidence
Adopted
2016-02
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
F-12 Table of Contents Operating Leases Effective January 1, 2022, the Company adopted ASU 2016-02, “Leases” (Topic 842), and elected the practical expedients that does 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…
New standards
2016-02, 2016-13, 2023-08
Prior filed
2025-04-29
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 ↗

Late filing elevated Filing comparison

Classover Holdings, Inc. filed its annual report late and said it expects a significant change in results

expects significant change in results Filed on the statutory due date.

(the “Company”) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the “Form 10-K”) within the prescribed time period without unreasonable effort and expense to the Company. The Company requires additional time to compile and process the information necessary for the completion of the Form 10-K as the Company has recently completed several corporate actions, including a reverse split, resulting in the need for additional time to complete the Form 10-K.
Evidence
Anticipates significant change
Yes
Days past due date
0
Other periodic reports filed
Yes
Routine
No
Severity
elevated
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the “Form 10-K”) within the prescribed time period without unreasonable effort and expense to the Company. The Company requires additional time to compile and process the information necessary for the completion of the Form 10-K as the Company has recently completed several corporate actions, including a reverse split, resulting in the need for additional time to complete the Form 10-K.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗