NOBLE ROMANS INC

CIK 709005 NROM·Restaurants · All EDGAR filings ↗

Progression

2026-03-31 Late filing NT 10-K
2026-06-08 Accounting standard newly cited 10-K +69d

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

Accounting standard newly cited Filing comparison 2026-06-08

NOBLE ROMANS INC cited accounting standard ASU 2024-02 for the first time in this filing series

The Company also adopted ASU 2024-02, Codification Improvements—Amendments to Remove References to the Concepts Statements.

Evidence

Adopted: 2024-02
Contexts: The Company also adopted ASU 2024-02, Codification Improvements—Amendments to Remove References to the Concepts Statements.
New standards: 2023-06, 2023-07, 2024-02, 2024-03, 2024-04, 2025-01
Prior filed: 2025-06-09
Prior form: 10-K
Restates existing policy: No
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 2026-04-13

NOBLE ROMANS INC filed its annual report late and said it expects a significant change in results

expects significant change in results 13 days past the statutory due date.

On March 31, 2026, the Company filed a form 12b-25 disclosing that it would be unable to file its Form 10-K for the year ended December 31, 2025 (the “2025 Form 10-K”) within the time period prescribed without unreasonable effort or expense. The Company is working diligently to file the 2025 Form 10-K as soon as practicable.

Evidence

Anticipates significant change: Yes
Days past due date: 13
Other periodic reports filed: Yes
Routine: No
Severity: elevated
Source: Form 12b-25 (notification of late filing)
Stated reason: On March 31, 2026, the Company filed a form 12b-25 disclosing that it would be unable to file its Form 10-K for the year ended December 31, 2025 (the “2025 Form 10-K”) within the time period prescribed without unreasonable effort or expense. The Company is working diligently to file the 2025 Form 10-K as soon as practicable.
Why: The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Late filing elevated Filing comparison 2026-03-31

NOBLE ROMANS 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 previously disclosed transition to a new public accountant, Stephano Slack, LLC (“Slack”), to audit its 2025 consolidated financial statements to be included in its Form 10-K for the year ended December 31, 2025. The Company staff and Slack have not yet completed their respective processes and audit procedures with respect to such financial statements.

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 previously disclosed transition to a new public accountant, Stephano Slack, LLC (“Slack”), to audit its 2025 consolidated financial statements to be included in its Form 10-K for the year ended December 31, 2025. The Company staff and Slack have not yet completed their respective processes and audit procedures with respect to such financial statements.
Why: The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗