Filing Signals

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

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POSITRON CORP

CIK 844985 POSC·Manufacturing · All EDGAR filings ↗

Going concern Filing comparison

POSITRON CORP no longer discloses a going-concern conclusion

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

Going concern. The Company does not expect to generate sufficient revenues and positive cash flows from operations sufficiently to meet its current obligations. However, the Company may seek to raise debt or equity-based capital at favorable terms, though such terms are not certain. These factors create substantial doubt about the Company’s ability to continue as a going concern within the twelve-month period subsequent to the date that these financial statements are issued. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as…
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
2015-03-31
Prior form
10-K
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.
Accounting standard newly cited Filing comparison

POSITRON CORP cited accounting standard ASU 2020-06 for the first time in this filing series

Early adoption is permitted for all entities that have adopted the amendments in ASU 2020-06.
Evidence
Adopted
2020-06
Contexts
Early adoption is permitted for all entities that have adopted the amendments in ASU 2020-06.
New standards
2016-09, 2018-07, 2020-06, 2023-07, 2023-09, 2024-03, 2024-04, 2025-01, 2025-05
Prior filed
2015-03-31
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.