Filing Signals

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

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HUGOTON ROYALTY TRUST

CIK 862022 HGTXU·Finance, Insurance And Real Estate · All EDGAR filings ↗

Progression

  1. Auditor change 8-K
  2. Late filing NT 10-Q +28d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Late filing high Filing comparison

HUGOTON ROYALTY TRUST told the SEC it could not file its quarterly report on time

As previously reported in the Registrant’s Form 10-K for the year ended December 31, 2025, the Registrant had substantial doubt about its ability to continue as a going concern and anticipated its cash reserve to be depleted in the third quarter of 2026, after which it would not have funds with which to continue to make SEC filings. As a result, the Registrant did not anticipate being able to file its quarterly report on Form 10-Q for the quarter ended June 30, 2026 (the “Form 10-Q”). Additionally, as disclosed in the Registrant’s Form 8-K filed April 17, 2026, the Registrant dismissed Grant Thornton LLP, its independent registered public accounting firm on April 16, 2026 and, due to cash…
Evidence
Days past due date
0
Routine
No
Severity
high
Source
Form 12b-25 (notification of late filing)
Stated reason
As previously reported in the Registrant’s Form 10-K for the year ended December 31, 2025, the Registrant had substantial doubt about its ability to continue as a going concern and anticipated its cash reserve to be depleted in the third quarter of 2026, after which it would not have funds with which to continue to make SEC filings. As a result, the Registrant did not anticipate being able to file its quarterly report on Form 10-Q for the quarter ended June 30, 2026 (the “Form 10-Q”). Additionally, as disclosed in the Registrant’s Form 8-K filed April 17, 2026, the Registrant dismissed Grant Thornton LLP, its independent registered public accounting firm on April 16, 2026 and, due to cash…
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
Late filing high Filing comparison

HUGOTON ROYALTY TRUST told the SEC it could not file its quarterly report on time

As previously reported in the Registrant’s Form 10-K for the year ended December 31, 2025, the Registrant had substantial doubt about its ability to continue as a going concern and anticipated its cash reserve to be depleted in the second quarter of 2026, after which it would not have funds with which to continue to make SEC filings. As a result, the Registrant did not anticipate being able to file its quarterly report on Form 10-Q for the quarter ended March 31, 2026 (the “Form 10-Q”). Additionally, as disclosed in the Registrant’s Form 8-K filed April 17, 2026, the Registrant dismissed Grant Thornton LLP, its independent registered public accounting firm on April 16, 2026 and, due to cash…
Evidence
Days past due date
0
Routine
No
Severity
high
Source
Form 12b-25 (notification of late filing)
Stated reason
As previously reported in the Registrant’s Form 10-K for the year ended December 31, 2025, the Registrant had substantial doubt about its ability to continue as a going concern and anticipated its cash reserve to be depleted in the second quarter of 2026, after which it would not have funds with which to continue to make SEC filings. As a result, the Registrant did not anticipate being able to file its quarterly report on Form 10-Q for the quarter ended March 31, 2026 (the “Form 10-Q”). Additionally, as disclosed in the Registrant’s Form 8-K filed April 17, 2026, the Registrant dismissed Grant Thornton LLP, its independent registered public accounting firm on April 16, 2026 and, due to cash…
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
Auditor change SEC item code

HUGOTON ROYALTY TRUST reported a change in its independent accounting firm

The company dismissed the auditor. Grant Thornton not stated 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
Predecessor auditor
Grant Thornton
Predecessor tier
national
Severity
normal
Source
SEC 8-K item code
Why
The company's independent registered accounting firm changed.