Filing Signals

Source: SEC EDGAR Compiled 2026-11-13 17:17 UTC 23 automated checks passing

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Capstone Holding Corp.

CIK 887151 CAPS·Wholesale Trade · All EDGAR filings ↗

Progression

  1. Accounting standard newly cited 10-K
  2. Going concern 10-Q +34d
  3. Restatement 8-K +84d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Going concern Filing comparison

Capstone Holding Corp. disclosed substantial doubt about its ability to continue as a going concern

No substantial-doubt conclusion identified → Substantial doubt about ability to continue as a going concern

… entered into an amendment to the October 2025 Note that extends its maturity date to December 13, 2027 and, before that date, bars 3i, LP from requiring redemption, collecting any amount or exercising any remedy on account of the Event of Default described above (see Note 19). These conditions, together with the Company’s accumulated deficit and near-term debt maturities, initially indicated that substantial doubt existed about the Company’s ability to meet its obligations and to continue as a going concern within one year after the date these condensed consolidated financial statements are…
Evidence
Blank check
No
Comparable
Yes
Current state
substantial_doubt
Current state label
Substantial doubt about ability to continue as a going concern
Direction
escalated
Located in
filing body
Prior filed
2026-08-12
Prior form
10-Q/A
Prior state
none
Prior state label
No substantial-doubt conclusion identified
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 ↗

Restatement SEC item code

Capstone Holding Corp. 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
explicit item reference
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 ↗

Going concern Filing comparison

Capstone Holding Corp. said management's plans alleviate substantial doubt about going concern

No going-concern disclosure → Substantial doubt raised, alleviated by management's plans

Based on this evaluation, management believes these plans alleviate the substantial doubt. Accordingly, the Company’s cash and available liquidity are expected to be sufficient to fund operations and meet obligations for at least one year from the issuance date of these consolidated financial statements.
Evidence
Blank check
No
Comparable
Yes
Current state
doubt_alleviated
Current state label
Substantial doubt raised, alleviated by management's plans
Direction
escalated
Located in
filing body
Prior filed
2025-11-18
Prior form
10-Q
Prior state
none
Prior state label
No going-concern disclosure
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 elevated Filing comparison

Capstone Holding Corp. filed its quarterly report late and said it expects a significant change in results

expects significant change in results Filed on the statutory due date.

(the “Registrant”) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the “Quarterly Report”) by the May 15, 2026 filing date applicable to smaller reporting companies due to a delay experienced by the Registrant in completing its financial statements and other disclosures in the Quarterly Report. As a result, the Registrant is still in the process of compiling required information to complete the Quarterly Report. The Registrant anticipates that it will file the Quarterly Report no later than the fifth calendar day following the prescribed filing date.
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 “Registrant”) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the “Quarterly Report”) by the May 15, 2026 filing date applicable to smaller reporting companies due to a delay experienced by the Registrant in completing its financial statements and other disclosures in the Quarterly Report. As a result, the Registrant is still in the process of compiling required information to complete the Quarterly Report. The Registrant anticipates that it will file the Quarterly Report no later than the fifth calendar day following the prescribed filing date.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Accounting standard newly cited Filing comparison

Capstone Holding Corp. cited accounting standard ASU 2020-06 for the first time in this filing series

Effective upon adoption of ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20), the Company no longer evaluates convertible instruments for beneficial conversion features.
Evidence
Adopted
2020-06
Contexts
Effective upon adoption of ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20), the Company no longer evaluates convertible instruments for beneficial conversion features.
New standards
2020-06, 2024-04, 2025-05
Prior filed
2025-03-31
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.

Source filing ↗ Prior filing ↗

Late filing elevated Filing comparison

Capstone Holding Corp. 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 “Registrant”) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the “Annual Report”) by the March 31, 2026 filing date applicable to smaller reporting companies due to a delay experienced by the Registrant in completing its financial statements and other disclosures in the Annual Report. As a result, the Registrant is still in the process of compiling required information to complete the Annual Report and its independent registered public accounting firm requires additional time to complete its audit of the financial statements for the fiscal year ended December 31, 2025 to be incorporated in the…
Evidence
Anticipates significant change
Yes
Days past due date
0
Routine
No
Severity
elevated
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Registrant”) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the “Annual Report”) by the March 31, 2026 filing date applicable to smaller reporting companies due to a delay experienced by the Registrant in completing its financial statements and other disclosures in the Annual Report. As a result, the Registrant is still in the process of compiling required information to complete the Annual Report and its independent registered public accounting firm requires additional time to complete its audit of the financial statements for the fiscal year ended December 31, 2025 to be incorporated in the…
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗