Filing Signals

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

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Elauwit Connection, Inc.

CIK 2063863 ELWT·Transportation And Utilities · All EDGAR filings ↗

Progression

  1. Restatement 8-K
  2. Going concern 10-Q +173d
  3. Auditor change 8-K +50d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Auditor change SEC item code

Elauwit Connection, Inc. dismissed its auditor and engaged MPB Global LLP

The company dismissed the auditor. not stated → MPB Global LLP

Evidence
Direction
dismissed
Direction label
The company dismissed the auditor
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Severity
normal
Source
SEC 8-K item code
Successor auditor
MPB Global LLP
Successor tier
other
Why
The company's independent registered accounting firm changed.

Source filing ↗

Going concern Filing comparison

Elauwit Connection, Inc. no longer discloses a going-concern conclusion

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

The Company has incurred recurring net losses from operations and negative cash flows from operating activities since inception, with an accumulated deficit of approximately $19.9 million as of June 30, 2026. During the six months ended June 30, 2026, the Company had used approximately $5.2 million, respectively, in cash for operating activities. These conditions raise initial substantial doubt about the Company’s ability to continue as a going concern. On November 6, 2025, the Company completed the Offering, raising gross proceeds of approximately $15.0 million. As of June 30, 2026, the…
Evidence
Blank check
No
Comparable
Yes
Current state
none
Current state label
No going-concern disclosure
Direction
eased
Located in
going-concern note
Prior filed
2026-05-15
Prior form
10-Q
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.

Source filing ↗ Prior filing ↗

Late filing Filing comparison

Elauwit Connection, Inc. told the SEC it could not file its quarterly report on time

(the “Company”) is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the “Form 10-Q”) within the prescribed time period without unreasonable effort or expense because it requires additional time to complete its financial statement preparation and review process. The Company undertakes the responsibility to file the Form 10-Q no later than 5 days after its original due date.
Evidence
Days past due date
0
Routine
Yes
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the “Form 10-Q”) within the prescribed time period without unreasonable effort or expense because it requires additional time to complete its financial statement preparation and review process. The Company undertakes the responsibility to file the Form 10-Q no later than 5 days after its original due date.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Restatement SEC item code

Elauwit Connection, 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
filing says management or the board concluded
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 ↗