Filing Signals

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

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SMITH MIDLAND CORP

CIK 924719 SMID·Manufacturing · All EDGAR filings ↗

Progression

  1. Late filing NT 10-K
  2. Accounting standard newly cited 10-Q +71d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Accounting standard newly cited Filing comparison

SMITH MIDLAND CORP cited accounting standard ASU 2025-05 for the first time in this filing series

Recent Accounting Pronouncements Effective January 1, 2026, the Company adopted ASU 2025-05, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets.
Evidence
Adopted
2025-05
Adoption year stated
2026
Contexts
Recent Accounting Pronouncements Effective January 1, 2026, the Company adopted ASU 2025-05, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets.
New standards
2025-05
Prior filed
2025-11-14
Prior form
10-Q
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 high Filing comparison

SMITH MIDLAND CORP filed its quarterly report late and said it expects a significant change in results

expects significant change in results Filed 1 day before the statutory due date.

Smith-Midland Corporation (the “Company”) has determined that it will be unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the “Quarterly Report”) within the prescribed time period without unreasonable effort or expense. During the preparation of its financial statements for the quarter ended March 31, 2026, the Company experienced changes in its internal accounting personnel resulting from the unanticipated resignation of a key accounting staff member, which disrupted the Company’s quarter-end close and review process. As a result, additional time is required to complete management’s review procedures and finalize the Company’s financial statements and…
Evidence
Anticipates significant change
Yes
Days past due date
-1
Other periodic reports filed
Yes
Routine
No
Severity
high
Source
Form 12b-25 (notification of late filing)
Stated reason
Smith-Midland Corporation (the “Company”) has determined that it will be unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the “Quarterly Report”) within the prescribed time period without unreasonable effort or expense. During the preparation of its financial statements for the quarter ended March 31, 2026, the Company experienced changes in its internal accounting personnel resulting from the unanticipated resignation of a key accounting staff member, which disrupted the Company’s quarter-end close and review process. As a result, additional time is required to complete management’s review procedures and finalize the Company’s financial statements and…
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Late filing high Filing comparison

SMITH MIDLAND 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.

Smith-Midland Corporation (the “Company”) has determined that it is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025, within the prescribed time period, without unreasonable effort or expense. The Company requires additional time to complete its financial reporting close process, including management's assessment of the Company’s internal control over financial reporting, as to which material weakness existence will be made, and to gather information required to complete auditing procedures.
Evidence
Anticipates significant change
Yes
Days past due date
0
Other periodic reports filed
Yes
Routine
No
Severity
high
Source
Form 12b-25 (notification of late filing)
Stated reason
Smith-Midland Corporation (the “Company”) has determined that it is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025, within the prescribed time period, without unreasonable effort or expense. The Company requires additional time to complete its financial reporting close process, including management's assessment of the Company’s internal control over financial reporting, as to which material weakness existence will be made, and to gather information required to complete auditing procedures.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗