Filing Signals

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

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INTEGRATED RAIL & RESOURCES INC.

CIK 2044112 ·Real Estate · All EDGAR filings ↗

Progression

  1. Finance chief departure 8-K
  2. Late filing NT 10-K +1d
  3. Auditor change 8-K +114d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Auditor change high SEC item code

INTEGRATED RAIL & RESOURCES INC.'s auditor resigned

The auditor resigned. Ham, Langston and Brezina, LLP → not stated No disagreements disclosed.

Evidence
Direction
resigned
Direction label
The auditor resigned
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Predecessor auditor
Ham, Langston and Brezina, LLP
Predecessor tier
other
Severity
high
Source
SEC 8-K item code
Tier downgrade
No
Why
The company's independent registered accounting firm changed.
Predecessor auditor as filed
Ham, Langston & Brezina, LLP

Source filing ↗

Late filing elevated Filing comparison

INTEGRATED RAIL & RESOURCES INC. filed its annual report late and said it expects a significant change in results

expects significant change in results 1 day past the statutory due date.

(the “Company”) has determined that it is unable to file its Annual Report on Form 10-K for its fiscal year ended December 31, 2025 (the “Annual Report”) within the prescribed period without unreasonable effort or expense for the reasons set forth below. As previously disclosed, on August 12, 2024, Integrated Rail and Resources Acquisition Corp. (the "SPAC"), Uinta Infrastructure Group Corp. ("Holdings"), Uinta Lower Holdings, Inc., Uinta Merger Co., Uinta Merger LLC, Tar Sands Holdings II, LLC ("TSII"), and Endeavor Capital Group, LLC entered into an Agreement and Plan of Merger (as subsequently amended, the "Merger Agreement"). On December 12, 2025 (the “Closing Date” or “Closing”), the…
Evidence
Anticipates significant change
Yes
Days past due date
1
Other periodic reports filed
Yes
Routine
No
Severity
elevated
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 its fiscal year ended December 31, 2025 (the “Annual Report”) within the prescribed period without unreasonable effort or expense for the reasons set forth below. As previously disclosed, on August 12, 2024, Integrated Rail and Resources Acquisition Corp. (the "SPAC"), Uinta Infrastructure Group Corp. ("Holdings"), Uinta Lower Holdings, Inc., Uinta Merger Co., Uinta Merger LLC, Tar Sands Holdings II, LLC ("TSII"), and Endeavor Capital Group, LLC entered into an Agreement and Plan of Merger (as subsequently amended, the "Merger Agreement"). On December 12, 2025 (the “Closing Date” or “Closing”), the…
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Finance chief departure Filing comparison

INTEGRATED RAIL & RESOURCES INC.'s Chief Financial Officer departed and a successor was named

Evidence
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.

Source filing ↗