Filing Signals

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

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GRUPO SIMEC, S.A.B. de C.V.

CIK 887153 SIM·Manufacturing · All EDGAR filings ↗

Progression

  1. SEC comment letter CORRESP
  2. Late filing NT 20-F +36d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Late filing elevated Filing comparison

GRUPO SIMEC, S.A.B. de C.V. filed its annual report late and said it expects a significant change in results

expects significant change in results 31 days past the statutory due date.

(the “Company”) hereby submits this Notification of Late Filing on Form 12b-25 concerning its Annual Report on Form 20-F for the fiscal year ending December 31, 2025 (the “Form 20-F”). The Company regrets its inability to file the Form 20-F within the designated timeframe due to ongoing additional procedures and analyses related to its disclosure, internal processes controls and the finalization of its financial statements for the year ended December 31, 2025. These procedures cannot be finalized by the prescribed due date without incurring unreasonable effort and expense. The Company is diligently continuing these efforts to expedite the completion of the aforementioned procedures and…
Evidence
Anticipates significant change
Yes
Days past due date
31
Other periodic reports filed
Yes
Routine
No
Severity
elevated
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) hereby submits this Notification of Late Filing on Form 12b-25 concerning its Annual Report on Form 20-F for the fiscal year ending December 31, 2025 (the “Form 20-F”). The Company regrets its inability to file the Form 20-F within the designated timeframe due to ongoing additional procedures and analyses related to its disclosure, internal processes controls and the finalization of its financial statements for the year ended December 31, 2025. These procedures cannot be finalized by the prescribed due date without incurring unreasonable effort and expense. The Company is diligently continuing these efforts to expedite the completion of the aforementioned procedures and…
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

SEC comment letter Filing comparison

GRUPO SIMEC, S.A.B. de C.V. responded to SEC staff comments on segment reporting

Letter dated 2025-09-03; published on EDGAR 2026-03-26 — the SEC releases comment letters only after the review closes.

Please revise the financial and other data presented in tabular formats in future filings to read consistently in the same chronological order throughout your filing. Similarly, please also present numerical data in narrative disclosures consistently ordered throughout your filing. In this regard, we note certain financial and other data in Item 5 is presented with the oldest period first and the consolidated…
Evidence
Cited sections
Item 5. Operating and Financial Review and Prospects, page 41, Item 15. Controls and Procedures, page 92
Direction
company to staff
Letter dated
2025-09-03
Published on edgar
2026-03-26
Reviewing
GRUPO SIMEC, S.A.B. de C.V. Form 20-F for the Fiscal Year Ended December 31, 2024 Filed May 15, 2025 File No. 001-11176 Dear Ms. Hooker and Ms. McConnell: By le
Source
Company response to SEC staff (CORRESP)
Topics
Segment reporting, Income taxes, Fair value, Goodwill and impairment, Inventory, Internal control
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.

Source filing ↗

SEC comment letter Filing comparison

GRUPO SIMEC, S.A.B. de C.V. responded to SEC staff comments on fair value

Letter dated 2025-10-01; published on EDGAR 2026-03-26 — the SEC releases comment letters only after the review closes.

Evidence
Cited sections
Item 5. Operating and Financial Review and Prospects, page 41, Item 15. Controls and Procedures, page 92
Direction
company to staff
Letter dated
2025-10-01
Published on edgar
2026-03-26
Reviewing
GRUPO SIMEC, S.A.B. de C.V. Form 20-F for the Fiscal Year Ended December 31, 2024 Filed May 15, 2025 File No. 001-11176 Dear Ms. Hooker and Ms. McConnell: By le
Source
Company response to SEC staff (CORRESP)
Topics
Fair value, Goodwill and impairment, Inventory, Internal control
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.

Source filing ↗

SEC comment letter Filing comparison

SEC staff questioned GRUPO SIMEC, S.A.B. de C.V.'s accounting for segment reporting

Letter dated 2025-08-19; published on EDGAR 2026-03-26 — the SEC releases comment letters only after the review closes.

Please revise the financial and other data presented in tabular formats in future filings to read consistently in the same chronological order throughout your filing. Similarly, please also present numerical data in narrative disclosures consistently ordered throughout your filing. In this regard, we note certain financial and other data in Item 5 is presented with the oldest period first and the consolidated…
Evidence
Cited sections
Item 5. Operating and Financial Review and Prospects, page 41
Direction
staff to company
Letter dated
2025-08-19
Published on edgar
2026-03-26
Reviewing
GRUPO SIMEC, S.A.B. de C.V. Form 20-F for Fiscal Year Ended December 31, 2024 Filed May 15, 2025 File No. 001-11176 Dear Mario Moreno Cortez: We have limited ou
Source
SEC staff comment letter (UPLOAD)
Topics
Segment reporting, Income taxes, Fair value, Goodwill and impairment, Inventory, Internal control
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.

Source filing ↗

SEC comment letter Filing comparison

SEC staff questioned GRUPO SIMEC, S.A.B. de C.V.'s accounting for fair value

Letter dated 2025-09-17; published on EDGAR 2026-03-26 — the SEC releases comment letters only after the review closes.

Evidence
Cited sections
Item 5. Operating and Financial Review and Prospects, page 41, Item 15. Controls and Procedures, page 92
Direction
staff to company
Letter dated
2025-09-17
Published on edgar
2026-03-26
Reviewing
GRUPO SIMEC, S.A.B. de C.V. Form 20-F for Fiscal Year Ended December 31, 2024 Response dated September 3, 2025 File No. 001-11176 Dear Mario Moreno Cortez: We h
Source
SEC staff comment letter (UPLOAD)
Topics
Fair value, Goodwill and impairment, Inventory, Internal control
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.

Source filing ↗