374Water Inc.

CIK 933972 SCWO·Manufacturing · All EDGAR filings ↗

Progression

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An amendment is grouped with the report it amends; every 12b-25 notice is one group

Finance chief departure elevated Filing comparison 2026-07-08

Evidence

Interim only: Yes
Item code: 5.02
Item title: Departure of Directors or Certain Officers
Role: Chief Financial Officer
Severity: elevated
Source: SEC 8-K item code
Successor named: No
Why: The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.

Revenue recognition change beta Filing comparison 2026-05-14

The estimated completed percentage is applied to the total transaction price of the fixed price contract.

Evidence

New language: The estimated completed percentage is applied to the total transaction price of the fixed price contract., However, other full-scale demonstrations may include one performance obligation, the demonstration itself., Revenues from such contracts are recognized over time as the demonstration is being completed.
Prior filed: 2025-11-12
Prior form: 10-Q
Similarity: 0.279
Source: revenue recognition note comparison
Threshold: 0.6
Why: The revenue recognition policy disclosure changed materially from the previous comparable filing.

Language present now, absent from the prior filing:

The estimated completed percentage is applied to the total transaction price of the fixed price contract.
However, other full-scale demonstrations may include one performance obligation, the demonstration itself.
Revenues from such contracts are recognized over time as the demonstration is being completed.

Finance chief departure elevated Filing comparison 2026-03-06

Evidence

Interim only: Yes
Item code: 5.02
Item title: Departure of Directors or Certain Officers
Role: Chief Financial Officer
Severity: elevated
Source: SEC 8-K item code
Successor named: No
Why: The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.