Filing Signals

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

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INTERGROUP CORP

CIK 69422 INTG·Finance, Insurance And Real Estate · All EDGAR filings ↗

Progression

  1. Going concern 10-Q
  2. Auditor change 8-K +39d
  3. Material weakness 10-K +189d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Material weakness Filing comparison

INTERGROUP CORP reported internal control effective again after a material weakness

Material weakness in internal control → Internal control reported effective

The weakness was first reported on 2023-10-16 — 1078 days and 4 annual reports before this one.

Management assessed the effectiveness of the Company’s internal control over financial reporting as of June 30, 2026, using the criteria established in the Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”). Based on this assessment, management concluded that the Company’s internal control over financial reporting was effective as of June 30, 2026. As a non-accelerated filer, the Company is not required to include, and this Annual…
Evidence
Current state
effective
Current state label
Internal control reported effective
Direction
remediated
Prior filed
2025-09-30
Prior form
10-K
Prior state
material_weakness
Prior state label
Material weakness in internal control
Remediation stated
No
Severity
normal
Source
Item 9A internal control conclusion, compared with the prior filing
Weakness annual reports
4
Weakness days reported
1078
Weakness first reported
2023-10-16
Why
The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears.

Source filing ↗ Prior filing ↗

Revenue recognition change beta Filing comparison

INTERGROUP CORP changed its revenue recognition disclosure

Room revenue is recognized over the period rooms are occupied, and food and beverage, parking and other ancillary revenue is recognized when the related goods or services are provided.
Evidence
New language
Room revenue is recognized over the period rooms are occupied, and food and beverage, parking and other ancillary revenue is recognized when the related goods or services are provided., Amounts received in advance are recorded as contract liabilities and recognized as revenue as the related performance obligations are satisfied.
Prior filed
2025-09-30
Prior form
10-K
Similarity
0.084
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:

  • Room revenue is recognized over the period rooms are occupied, and food and beverage, parking and other ancillary revenue is recognized when the related goods or services are provided.
  • Amounts received in advance are recorded as contract liabilities and recognized as revenue as the related performance obligations are satisfied.

Source filing ↗ Prior filing ↗

Auditor change SEC item code

INTERGROUP CORP reported a change in its independent accounting firm

Evidence
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Severity
normal
Source
SEC 8-K item code
Why
The company's independent registered accounting firm changed.

Source filing ↗

Auditor change SEC item code

INTERGROUP CORP dismissed its auditor and engaged Whitley Penn LLP

The company dismissed the auditor. not stated → Whitley Penn LLP No disagreements disclosed.

Evidence
Direction
dismissed
Direction label
The company dismissed the auditor
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
Whitley Penn LLP
Successor tier
other
Why
The company's independent registered accounting firm changed.

Source filing ↗

Going concern Filing comparison

INTERGROUP CORP said management's plans alleviate substantial doubt about going concern

Substantial doubt about ability to continue as a going concern → Substantial doubt raised, alleviated by management's plans

Please refer to the Company’s Annual Report on Form 10-K for the year ended June 30, 2025 for a summary of the significant accounting policies. As previously disclosed, Portsmouth completed a refinancing in March 2025 that extended maturity and improved liquidity. As a result, substantial doubt regarding Portsmouth’s ability to continue as a going concern was alleviated as of June 30, 2025. See Portsmouth’s Annual Report on Form 10-K for the year ended June 30, 2025 for additional information. See Portsmouth’s Annual Report on Form 10K for the year ended June 30, 2025, for additional…
Evidence
Blank check
No
Comparable
Yes
Current state
doubt_alleviated
Current state label
Substantial doubt raised, alleviated by management's plans
Direction
eased
Located in
filing body
Prior filed
2025-11-12
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 ↗