{ "generated_at": "2026-09-14 08:28 UTC", "last_filing_day": "2026-09-11", "count": 4084, "events": [ { "id": "caf8102146bd73af", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Zone Frontier Inc.", "cik": 1956741, "ticker": "ZONE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6600000.0, "form": "8-K", "filed": "2026-09-11", "accession": "0001213900-26-099309", "filing_url": "https://www.sec.gov/Archives/edgar/data/1956741/000121390026099309/0001213900-26-099309-index.htm", "headline": "Zone Frontier Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed 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disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "613fd60237b40694", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Bubblr Inc.", "cik": 1873722, "ticker": "BBLR", "sic_desc": "Computer services", "size_tier": "small", "public_float": 3484548.0, "form": "8-K", "filed": "2026-09-11", "accession": "0001493152-26-042362", "filing_url": "https://www.sec.gov/Archives/edgar/data/1873722/000149315226042362/0001493152-26-042362-index.htm", "headline": "Bubblr Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6d8d5811470f4ad3", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Versus Systems Inc.", "cik": 1701963, "ticker": "VS", "sic_desc": "Services", "size_tier": "small", "public_float": 4100000.0, "form": "8-K", "filed": "2026-09-10", "accession": "0001213900-26-098586", "filing_url": "https://www.sec.gov/Archives/edgar/data/1701963/000121390026098586/0001213900-26-098586-index.htm", "headline": "Versus Systems Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c535fae1377f86a0", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "VITASPRING BIOMEDICAL CO. 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Form 10-K for Fiscal Year Ended December 31, 2024 Form 10-Q for Quarterly Period Ended September 30, 2025 File No. 001-36042 Dear Ms. Do and Mr. ", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Inventory", "MD&A", "Goodwill and impairment", "Segment reporting", "Non-GAAP measures" ], "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." }, "quote": "Please tell us and revise to disclose, beginning with your Form 10-K for the year ended December 31, 2025, whether you track research and development (R&D) expenses by candidate or program and, if not, explain why not. To the extent you track any of your R&D expenses by candidate or program, provide a breakout of such amounts. For the R&D expenses you do not track by candidate or program, revise to provide a\u2026", "prior_accession": "", "prior_url": "" }, { "id": "28cd7fc115ac7333", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "PRECIGEN, INC.", "cik": 1356090, "ticker": "PGEN", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 239800000.0, "form": "CORRESP", "filed": "2026-09-10", "accession": "0000950103-26-002499", "filing_url": "https://www.sec.gov/Archives/edgar/data/1356090/000095010326002499/0000950103-26-002499-index.htm", "headline": "PRECIGEN, INC. responded to SEC staff comments on segment reporting", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2026-02-23", "published_on_edgar": "2026-09-10", "reviewing": "Precigen, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Form 10-Q for Quarterly Period Ended September 30, 2025 File No. 001-36042 Dear Ms. Do and Mr. ", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Segment reporting", "Goodwill and impairment", "Non-GAAP measures", "Fair value" ], "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." }, "quote": "Please tell us what financial information is received by the CODM, and how it changed in the first quarter of 2025 and subsequent periods. \u00b7 Clarify how the financial information for these reporting units is used, and how the uses of this information changed beginning in the first quarter of 2025 and subsequent periods. \u00b7 Specifically identify what, if any, information is received but not regularly used, related to\u2026", "prior_accession": "", "prior_url": "" }, { "id": "624712c2bc56eece", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "PRECIGEN, INC.", "cik": 1356090, "ticker": "PGEN", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 239800000.0, "form": "UPLOAD", "filed": "2026-09-10", "accession": "0000000000-25-011799", "filing_url": "https://www.sec.gov/Archives/edgar/data/1356090/000000000025011799/0000000000-25-011799-index.htm", "headline": "SEC staff questioned PRECIGEN, INC.'s accounting for inventory", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-12-23", "published_on_edgar": "2026-09-10", "reviewing": "Precigen, Inc. Form 10-K for the fiscal year ended December 31, 2024 Form 10-Q for the quarterly period ended September 30, 2025 File No. 001-36042 Dear Harry T", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Inventory", "Goodwill and impairment", "Segment reporting", "MD&A" ], "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." }, "quote": "Please tell us and revise to disclose, beginning with your Form 10-K for the year ended December 31, 2025, whether you track research and development (R&D) expenses by candidate or program and, if not, explain why not. To the extent you track any of your R&D expenses by candidate or program, provide a breakout of such amounts. For the R&D expenses you do not track by candidate or program, revise to provide a\u2026", "prior_accession": "", "prior_url": "" }, { "id": "6d3f37d48f3bf36c", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "PRECIGEN, INC.", "cik": 1356090, "ticker": "PGEN", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 239800000.0, "form": "UPLOAD", "filed": "2026-09-10", "accession": "0000000000-26-001372", "filing_url": "https://www.sec.gov/Archives/edgar/data/1356090/000000000026001372/0000000000-26-001372-index.htm", "headline": "SEC staff questioned PRECIGEN, INC.'s accounting for segment reporting", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2026-02-10", "published_on_edgar": "2026-09-10", "reviewing": "Precigen, Inc. Form 10-K for the fiscal year ended December 31, 2024 Form 10-Q for the quarterly period ended September 30, 2025 File No. 001-36042 Dear Harry T", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Segment reporting", "Goodwill and impairment" ], "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." }, "quote": "Please tell us what financial information is received by the CODM, and how it changed in the first quarter of 2025 and subsequent periods. Clarify how the financial information for these reporting units is used, and how the \u2022 1. uses of this information changed beginning in the first quarter of 2025 and subsequent periods. \u2022 Specifically identify what, if any, information is received but not regularly used, related\u2026", "prior_accession": "", "prior_url": "" }, { "id": "fa11de4adbb5e6fa", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Lionsgate Studios Corp.", "cik": 2052959, "ticker": "LION", "sic_desc": "Services", "size_tier": "large", "public_float": 1664728093.0, "form": "CORRESP", "filed": "2026-09-10", "accession": "0002052959-26-000059", "filing_url": "https://www.sec.gov/Archives/edgar/data/2052959/000205295926000059/0002052959-26-000059-index.htm", "headline": "Lionsgate Studios Corp. responded to SEC staff comments on non-GAAP measures", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2026-07-30", "published_on_edgar": "2026-09-10", "reviewing": "Lionsgate Studios Corp Form 10-K for the Fiscal Year Ended March 31, 2026 File No. 001-42635 Ladies and Gentlemen: We respectfully submit below the response of ", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Non-GAAP measures", "Segment reporting" ], "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." }, "quote": "We note your disclosure of gross contribution and gross contribution as a percentage of revenue for each of your segments. Please explain how you determined that these were not non-GAAP measures which would require a reconciliation to the most comparable GAAP measure. In this regard, we note that you disclose segment profit as your primary measure of segment performance. As gross contribution would appear to be an\u2026", "prior_accession": "", "prior_url": "" }, { "id": "44bc4ef2c3e1e33a", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Lionsgate Studios Corp.", "cik": 2052959, "ticker": "LION", "sic_desc": "Services", "size_tier": "large", "public_float": 1664728093.0, "form": "UPLOAD", "filed": "2026-09-10", "accession": "0000000000-26-007220", "filing_url": "https://www.sec.gov/Archives/edgar/data/2052959/000000000026007220/0000000000-26-007220-index.htm", "headline": "SEC staff questioned Lionsgate Studios Corp.'s accounting for non-GAAP measures", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2026-07-21", "published_on_edgar": "2026-09-10", "reviewing": "Lionsgate Studios Corp. Form 10-K for Fiscal Year Ended March 31, 2026 File No. 001-42635 Dear James W. Barge: We have limited our review of your filing to the ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Non-GAAP measures", "Segment reporting" ], "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." }, "quote": "We note your disclosure of gross contribution and gross contribution as a percentage of revenue for each of your segments. Please explain how you determined that these were not non-GAAP measures which would require a reconciliation to the most comparable GAAP measure. In this regard, we note that you disclose segment profit as your primary measure of segment performance. As gross contribution would appear to be an\u2026", "prior_accession": "", "prior_url": "" }, { "id": "2bebd3451e27ad2d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Fortrea Holdings Inc.", "cik": 1965040, "ticker": "FTRE", "sic_desc": "Services", "size_tier": "large", "public_float": 2100000000.0, "form": "8-K", "filed": "2026-09-10", "accession": "0001628280-26-061218", "filing_url": "https://www.sec.gov/Archives/edgar/data/1965040/000162828026061218/0001628280-26-061218-index.htm", "headline": "Fortrea Holdings Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8246589d72c3c9d8", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "COMPUGEN LTD", "cik": 1119774, "ticker": "CGEN", "sic_desc": "Biological products", "size_tier": "", "public_float": 0.0, "form": "CORRESP", "filed": "2026-09-10", "accession": "0001178913-26-003609", "filing_url": "https://www.sec.gov/Archives/edgar/data/1119774/000117891326003609/0001178913-26-003609-index.htm", "headline": "COMPUGEN LTD responded to SEC staff comments on revenue recognition", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2026-07-28", "published_on_edgar": "2026-09-10", "reviewing": "Compugen Ltd. Form 20-F for Fiscal Year Ended December 31, 2025 Filed March 2, 2026 File No. 000-30902 Dear Ms. Baynes and Ms. Dicker: On behalf of Compugen Ltd", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Revenue recognition" ], "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." }, "quote": "Please revise your future filings to quantify the amount of the transaction price allocated to each unsatisfied (or partially satisfied) performance obligation as of the end of each reporting period and an explanation as to the period over which you expect to recognize the remaining revenue. In this regard, we note that $35.9 million remains unrecognized as deferred revenue, and that you expect to recognize 31% of\u2026", "prior_accession": "", "prior_url": "" }, { "id": "bc7d8b4ad14cea68", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "COMPUGEN LTD", "cik": 1119774, "ticker": "CGEN", "sic_desc": "Biological products", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-09-10", "accession": "0000000000-26-007171", "filing_url": "https://www.sec.gov/Archives/edgar/data/1119774/000000000026007171/0000000000-26-007171-index.htm", "headline": "SEC staff questioned COMPUGEN LTD's accounting for revenue recognition", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2026-07-17", "published_on_edgar": "2026-09-10", "reviewing": "Compugen Ltd. Form 20-F for Fiscal Year Ended December 31, 2025 File No. 000-30902 Dear David Silberman: We have limited our review of your filing to the financ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Revenue recognition" ], "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." }, "quote": "Please revise your 2. future filings to quantify the amount of the transaction price allocated to each unsatisfied (or partially satisfied) performance obligation as of the end of each reporting period and an explanation as to the period over which you expect to recognize the remaining revenue. In this regard, we note that $35.9 million remains unrecognized as deferred revenue, and that you expect to recognize 31%\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9b18116c4e549977", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "BioRestorative Therapies, Inc.", "cik": 1505497, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 11463696.0, "form": "8-K/A", "filed": "2026-09-10", "accession": "0001213900-26-098820", "filing_url": "https://www.sec.gov/Archives/edgar/data/1505497/000121390026098820/0001213900-26-098820-index.htm", "headline": "BioRestorative Therapies, Inc. moved from CBIZ to Bush & Associates CPA", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "CBIZ", "predecessor_tier": "national", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Bush & Associates CPA LLC", "successor_tier": "other", "tier_downgrade": true, "why": "The company's independent registered accounting firm changed.", "successor_auditor_as_filed": "Bush & Associates CPA" }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ecf3ff42df54d47b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Ameresco, Inc.", "cik": 1488139, "ticker": "AMRC", "sic_desc": "Construction", "size_tier": "large", "public_float": 919337629.0, "form": "8-K", "filed": "2026-09-10", "accession": "0001628280-26-061392", "filing_url": "https://www.sec.gov/Archives/edgar/data/1488139/000162828026061392/0001628280-26-061392-index.htm", "headline": "Ameresco, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "557e7e366fe86bba", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "AZIO AI HOLDINGS, INC.", "cik": 1563568, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 27600000.0, "form": "8-K", "filed": "2026-09-10", "accession": "0001437749-26-030077", "filing_url": "https://www.sec.gov/Archives/edgar/data/1563568/000143774926030077/0001437749-26-030077-index.htm", "headline": "AZIO AI HOLDINGS, INC. dismissed Barton CPA, PLLC and engaged TAAD LLP", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Barton CPA PLLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "TAAD LLP", "successor_tier": "other", "why": "The company's independent registered accounting firm changed.", "predecessor_auditor_as_filed": "Barton CPA, PLLC" }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c0db55f18ed9f6e6", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "AURA SYSTEMS INC", "cik": 826253, "ticker": "AUSI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 25711000.0, "form": "10-K", "filed": "2026-09-10", "accession": "0001213900-26-098484", "filing_url": "https://www.sec.gov/Archives/edgar/data/826253/000121390026098484/0001213900-26-098484-index.htm", "headline": "AURA SYSTEMS INC reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-06-13", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "GAAP knowledge and experience and ongoing training in the application of U.S. GAAP and SEC disclosure requirements commensurate with the Company\u2019s financial reporting requirements. Notwithstanding the identified material weaknesses, management has concluded that the Financial Statements included in this Annual Report on Form 10-K present fairly, in all material respects, the Company\u2019s financial position, results of operations and cash flows for the periods disclosed in conformity with U.S. GAAP. 24 Planned\u2026", "prior_accession": "0001213900-25-054252", "prior_url": "https://www.sec.gov/Archives/edgar/data/826253/000121390025054252/ea0245450-10k_aura.htm" }, { "id": "028015b0dfa7f124", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "APTARGROUP, INC.", "cik": 896622, "ticker": "ATR", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 10345798465.0, "form": "8-K", "filed": "2026-09-10", "accession": "0001104659-26-106706", "filing_url": "https://www.sec.gov/Archives/edgar/data/896622/000110465926106706/0001104659-26-106706-index.htm", "headline": "APTARGROUP, INC.'s Chief Accounting Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "66d249823a7fdee3", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "WW INTERNATIONAL, INC.", "cik": 105319, "ticker": "WW", "sic_desc": "Services", "size_tier": "mid", "public_float": 301346714.0, "form": "8-K", "filed": "2026-09-09", "accession": "0001193125-26-385911", "filing_url": "https://www.sec.gov/Archives/edgar/data/105319/000119312526385911/0001193125-26-385911-index.htm", "headline": "WW INTERNATIONAL, INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0a072165dc4a4158", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "SDR Drone, Inc.", "cik": 1331421, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1691940.48, "form": "8-K", "filed": "2026-09-09", "accession": "0001493152-26-041986", "filing_url": "https://www.sec.gov/Archives/edgar/data/1331421/000149315226041986/0001493152-26-041986-index.htm", "headline": "SDR Drone, Inc. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8824b8a0dcf3d331", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Lyft, Inc.", "cik": 1759509, "ticker": "LYFT", "sic_desc": "Business services", "size_tier": "large", "public_float": 6300000000.0, "form": "8-K", "filed": "2026-09-09", "accession": "0001628280-26-061020", "filing_url": "https://www.sec.gov/Archives/edgar/data/1759509/000162828026061020/0001628280-26-061020-index.htm", "headline": "Lyft, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c927efbb0c117dc6", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "LEE ENTERPRISES, Inc", "cik": 58361, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 76612787.0, "form": "8-K", "filed": "2026-09-09", "accession": "0000058361-26-000067", "filing_url": "https://www.sec.gov/Archives/edgar/data/58361/000005836126000067/0000058361-26-000067-index.htm", "headline": "LEE ENTERPRISES, Inc reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "BDO", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4067ca6ccbc23355", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "InnovAge Holding Corp.", "cik": 1834376, "ticker": "INNV", "sic_desc": "Services", "size_tier": "mid", "public_float": 86100000.0, "form": "10-K", "filed": "2026-09-09", "accession": "0001834376-26-000049", "filing_url": "https://www.sec.gov/Archives/edgar/data/1834376/000183437626000049/0001834376-26-000049-index.htm", "headline": "InnovAge Holding Corp. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Company recognizes revenue in accordance with Accounting Standards Codification Topic 606, Revenue from Contracts with Customers (\u201cASC 606\u201d).", "Under ASC 606, revenue is recognized when a customer obtains control of promised goods or services, in an amount that reflects the consideration which the entity expects to receive in exchange for those goods or services." ], "prior_filed": "2025-09-09", "prior_form": "10-K", "similarity": 0.004, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The Company recognizes revenue in accordance with Accounting Standards Codification Topic 606, Revenue from Contracts with Customers (\u201cASC 606\u201d).", "prior_accession": "0001834376-25-000062", "prior_url": "https://www.sec.gov/Archives/edgar/data/1834376/000183437625000062/innv-20250630.htm" }, { "id": "60847704296c40a2", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "InMed Pharmaceuticals Inc.", "cik": 1728328, "ticker": "INM", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 3316582.0, "form": "10-K", "filed": "2026-09-09", "accession": "0001213900-26-098419", "filing_url": "https://www.sec.gov/Archives/edgar/data/1728328/000121390026098419/0001213900-26-098419-index.htm", "headline": "InMed Pharmaceuticals Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-10-24", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Explanatory Paragraph \u2013 Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As more fully described in Note 1, the Company has a significant working capital deficiency, has incurred significant losses and needs to raise additional funds to meet its obligations and sustain its operations. These conditions raise substantial doubt about the Company's ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 1. The consolidated financial statements do\u2026", "prior_accession": "0001213900-25-102157", "prior_url": "https://www.sec.gov/Archives/edgar/data/1728328/000121390025102157/ea0262392-10ka1_inmed.htm" }, { "id": "fdf867b6ec1463b6", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Cornerstone Building Brands, Inc.", "cik": 883902, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-09-09", "accession": "0001104659-26-106157", "filing_url": "https://www.sec.gov/Archives/edgar/data/883902/000110465926106157/0001104659-26-106157-index.htm", "headline": "Cornerstone Building Brands, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e2493440e1dbc269", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "AMERICAS CARMART INC", "cik": 799850, "ticker": "CRMT", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 277362257.0, "form": "10-Q", "filed": "2026-09-09", "accession": "0001628280-26-061105", "filing_url": "https://www.sec.gov/Archives/edgar/data/799850/000162828026061105/0001628280-26-061105-index.htm", "headline": "AMERICAS CARMART INC disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-03-12", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "B \u2013 Liquidity and Going Concern In accordance with Accounting Standards Codification (\u201cASC\u201d) 205-40, Presentation of Financial Statements \u2013 Going Concern, management has the responsibility to evaluate whether conditions and/or events raise substantial doubt about the Company\u2019s ability to meet its future financial obligations as they become due within one year after the date that the Condensed Consolidated Financial Statements are issued. This evaluation requires management to perform two steps. First, management must evaluate whether there are conditions and events that raise substantial\u2026", "prior_accession": "0001628280-26-017369", "prior_url": "https://www.sec.gov/Archives/edgar/data/799850/000162828026017369/crmt-20260131.htm" }, { "id": "85b2cb9c32c5151d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Nerdy Inc.", "cik": 1819404, "ticker": "NRDY", "sic_desc": "Services", "size_tier": "mid", "public_float": 123755346.0, "form": "8-K", "filed": "2026-09-08", "accession": "0001819404-26-000097", "filing_url": "https://www.sec.gov/Archives/edgar/data/1819404/000181940426000097/0001819404-26-000097-index.htm", "headline": "Nerdy Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "150a5110ee9bb323", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "MSC INDUSTRIAL DIRECT CO INC", "cik": 1003078, "ticker": "MSM", "sic_desc": "Wholesale trade", "size_tier": "large", "public_float": 4477657741.0, "form": "8-K", "filed": "2026-09-08", "accession": "0001003078-26-000094", "filing_url": "https://www.sec.gov/Archives/edgar/data/1003078/000100307826000094/0001003078-26-000094-index.htm", "headline": "MSC INDUSTRIAL DIRECT CO INC's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c5f437a4406b00b0", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Genpact LTD", "cik": 1398659, "ticker": "G", "sic_desc": "Services", "size_tier": "large", "public_float": 7632233960.0, "form": "8-K", "filed": "2026-09-08", "accession": "0001104659-26-105722", "filing_url": "https://www.sec.gov/Archives/edgar/data/1398659/000110465926105722/0001104659-26-105722-index.htm", "headline": "Genpact LTD's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c382c8cb497dda79", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Exascale Labs Holdings Inc.", "cik": 2109869, "ticker": "XLAB", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-09-08", "accession": "0001829126-26-009860", "filing_url": "https://www.sec.gov/Archives/edgar/data/2109869/000182912626009860/0001829126-26-009860-index.htm", "headline": "Exascale Labs Holdings Inc.'s Chief Financial Officer departed, with the filing citing misconduct", "evidence": { "adverse_language": "misconduct", "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "84e777e04d9b97d3", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Crescent Private Credit Income Corp", "cik": 1954360, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "CORRESP", "filed": "2026-09-08", "accession": "0001193125-26-068733", "filing_url": "https://www.sec.gov/Archives/edgar/data/1954360/000119312526068733/0001193125-26-068733-index.htm", "headline": "Crescent Private Credit Income Corp responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [ "Note 5. Fair Value of Financial Instruments \u2013, page 103" ], "direction": "company to staff", "letter_dated": "2026-02-25", "published_on_edgar": "2026-09-08", "reviewing": "Crescent Private Credit Income Corp. Annual Report on Form 10-K for the year ending December 31, 2024 File No. 814-01599 Ladies and Gentlemen: This letter is se", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Fair value" ], "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." }, "quote": "We note that \u201cOther general and administrative expenses\u201d appear to be significant. Please confirm that any categories of other expenses that exceed 5% of total expenses have been separately identified in accordance with Regulation S-X 6-07.2(b). Response: The Fund advises the Staff that for the fiscal year ended December 31, 2024, the $2,258 thousand of \u201cOther general and administrative expenses\u201d set forth on the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "589c1490e0b31764", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Aterian, Inc.", "cik": 1757715, "ticker": "ATER", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 20600000.0, "form": "8-K", "filed": "2026-09-08", "accession": "0001437749-26-029837", "filing_url": "https://www.sec.gov/Archives/edgar/data/1757715/000143774926029837/0001437749-26-029837-index.htm", "headline": "Aterian, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0666d3a62f44ecfc", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AdaptHealth Corp.", "cik": 1725255, "ticker": "AHCO", "sic_desc": "Services", "size_tier": "large", "public_float": 1070000000.0, "form": "8-K", "filed": "2026-09-08", "accession": "0001104659-26-105912", "filing_url": "https://www.sec.gov/Archives/edgar/data/1725255/000110465926105912/0001104659-26-105912-index.htm", "headline": "AdaptHealth Corp.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ca38ae962c1d08e7", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Weatherford International plc", "cik": 1603923, "ticker": "WFRD", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 6600000000.0, "form": "8-K", "filed": "2026-09-04", "accession": "0001603923-26-000108", "filing_url": "https://www.sec.gov/Archives/edgar/data/1603923/000160392326000108/0001603923-26-000108-index.htm", "headline": "Weatherford International plc's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f97712fe1d7facf7", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "VISTA CREDIT STRATEGIC LENDING CORP.", "cik": 1919369, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "CORRESP", "filed": "2026-09-04", "accession": "0001193125-26-326319", "filing_url": "https://www.sec.gov/Archives/edgar/data/1919369/000119312526326319/0001193125-26-326319-index.htm", "headline": "VISTA CREDIT STRATEGIC LENDING CORP. responded to SEC staff comments on revenue recognition", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2026-07-30", "published_on_edgar": "2026-09-04", "reviewing": "Vista Credit Strategic Lending Corp. Annual Report on Form 10-K for the year ending December 31, 2025 File No. 814-01651 Ladies and Gentlemen: This letter is se", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Revenue recognition", "MD&A" ], "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." }, "quote": "Please explain why these amounts are recorded to the balance sheet if these amounts are subject to the standard recoupment terms. Response: The Fund advises the Staff that the \u201cExpense Support Reimbursement\u201d and \u201cDue to Adviser\u201d balances arise from different aspects of the ESA Agreement and are not duplicative. The \u201cExpense Support Reimbursement\u201d balance represents the cumulative Expense Payments made by the Adviser\u2026", "prior_accession": "", "prior_url": "" }, { "id": "57559ba19564d5df", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "REGENEREX PHARMA, INC.", "cik": 1357878, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-09-04", "accession": "0001472375-26-000217", "filing_url": "https://www.sec.gov/Archives/edgar/data/1357878/000147237526000217/0001472375-26-000217-index.htm", "headline": "REGENEREX PHARMA, INC.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6e5913a72cf3e5e0", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "RAMBUS INC", "cik": 917273, "ticker": "RMBS", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 5200000000.0, "form": "8-K", "filed": "2026-09-04", "accession": "0001193125-26-383630", "filing_url": "https://www.sec.gov/Archives/edgar/data/917273/000119312526383630/0001193125-26-383630-index.htm", "headline": "RAMBUS INC's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3291084fbcb960a9", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Katapult Holdings, Inc.", "cik": 1785424, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 43700000.0, "form": "8-K", "filed": "2026-09-04", "accession": "0001104659-26-105493", "filing_url": "https://www.sec.gov/Archives/edgar/data/1785424/000110465926105493/0001104659-26-105493-index.htm", "headline": "Katapult Holdings, Inc. moved from Grant Thornton to Elliott Davis, PLLC", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Grant Thornton", "predecessor_tier": "national", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Elliott Davis, PLLC", "successor_tier": "other", "tier_downgrade": true, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "48fff81fbacbe962", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Fusemachines Inc.", "cik": 2033383, "ticker": "FUSE", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-09-04", "accession": "0001493152-26-041553", "filing_url": "https://www.sec.gov/Archives/edgar/data/2033383/000149315226041553/0001493152-26-041553-index.htm", "headline": "Fusemachines Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f02ef9c99e6f4d4a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "T-Mobile US, Inc.", "cik": 1283699, "ticker": "TMUS", "sic_desc": "Transportation and utilities", "size_tier": "mega", "public_float": 112400000000.0, "form": "8-K", "filed": "2026-09-03", "accession": "0001193125-26-381901", "filing_url": "https://www.sec.gov/Archives/edgar/data/1283699/000119312526381901/0001193125-26-381901-index.htm", "headline": "T-Mobile US, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "796a7635c59d52d7", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "RESOURCES CONNECTION, INC.", "cik": 1084765, "ticker": "RGP", "sic_desc": "Business services", "size_tier": "mid", "public_float": 259589573.0, "form": "8-K", "filed": "2026-09-03", "accession": "0001084765-26-000059", "filing_url": "https://www.sec.gov/Archives/edgar/data/1084765/000108476526000059/0001084765-26-000059-index.htm", "headline": "RESOURCES CONNECTION, INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3e284b3654ed7261", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "NETSTREIT Corp.", "cik": 1798100, "ticker": "NTST", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 1400000000.0, "form": "8-K", "filed": "2026-09-03", "accession": "0001628280-26-060402", "filing_url": "https://www.sec.gov/Archives/edgar/data/1798100/000162828026060402/0001628280-26-060402-index.htm", "headline": "NETSTREIT Corp.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "64eb5f1f457db809", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "MediaAlpha, Inc.", "cik": 1818383, "ticker": "MAX", "sic_desc": "Business services", "size_tier": "mid", "public_float": 443800000.0, "form": "8-K", "filed": "2026-09-03", "accession": "0001818383-26-000229", "filing_url": "https://www.sec.gov/Archives/edgar/data/1818383/000181838326000229/0001818383-26-000229-index.htm", "headline": "MediaAlpha, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "824c83af7d15247a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Guidewire Software, Inc.", "cik": 1528396, "ticker": "GWRE", "sic_desc": "Prepackaged software", "size_tier": "mega", "public_float": 13400000000.0, "form": "8-K", "filed": "2026-09-03", "accession": "0001528396-26-000039", "filing_url": "https://www.sec.gov/Archives/edgar/data/1528396/000152839626000039/0001528396-26-000039-index.htm", "headline": "Guidewire Software, Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f5e419553bf851eb", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "GrabAGun Digital Holdings Inc.", "cik": 2051380, "ticker": "PEW", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-09-03", "accession": "0001193125-26-382024", "filing_url": "https://www.sec.gov/Archives/edgar/data/2051380/000119312526382024/0001193125-26-382024-index.htm", "headline": "GrabAGun Digital Holdings Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "cd5fe7e3b0f9a186", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "DOMO, INC.", "cik": 1505952, "ticker": "DOMO", "sic_desc": "Prepackaged software", "size_tier": "mid", "public_float": 579100000.0, "form": "10-Q", "filed": "2026-09-03", "accession": "0001628280-26-060537", "filing_url": "https://www.sec.gov/Archives/edgar/data/1505952/000162828026060537/0001628280-26-060537-index.htm", "headline": "DOMO, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-06-15", "prior_form": "10-Q", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "The Company had cash and cash equivalents of $25.1 million as of July 31, 2026, which would not be sufficient to repay the term loan upon any such 9 Domo, Inc. Notes to Condensed Consolidated Financial Statements (Continued) (unaudited) 1. Overview and Basis of Presentation (Continued) acceleration. As such, substantial doubt exists about the Company's ability to continue as a going concern within one year after the date these condensed consolidated financial statements are issued. In connection with the covenant noncompliance described above, the Company entered into a forbearance agreement\u2026", "prior_accession": "0001628280-26-043173", "prior_url": "https://www.sec.gov/Archives/edgar/data/1505952/000162828026043173/domo10q-20260430.htm" }, { "id": "a345771b9dc7a8f2", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CarGurus, Inc.", "cik": 1494259, "ticker": "CARG", "sic_desc": "Services", "size_tier": "large", "public_float": 1739144042.0, "form": "8-K", "filed": "2026-09-03", "accession": "0001193125-26-381142", "filing_url": "https://www.sec.gov/Archives/edgar/data/1494259/000119312526381142/0001193125-26-381142-index.htm", "headline": "CarGurus, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "85c541ae77bb182e", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Bunge Global SA", "cik": 1996862, "ticker": "BG", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 15013000000.0, "form": "8-K", "filed": "2026-09-03", "accession": "0001628280-26-060388", "filing_url": "https://www.sec.gov/Archives/edgar/data/1996862/000162828026060388/0001628280-26-060388-index.htm", "headline": "Bunge Global SA's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a9fc4be799c7513d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Bally's Corp", "cik": 1747079, "ticker": "BALY", "sic_desc": "Services", "size_tier": "mid", "public_float": 285400000.0, "form": "8-K", "filed": "2026-09-03", "accession": "0001747079-26-000086", "filing_url": "https://www.sec.gov/Archives/edgar/data/1747079/000174707926000086/0001747079-26-000086-index.htm", "headline": "Bally's Corp's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "elevated", "source": "SEC 8-K item 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"source": "SEC 8-K item code", "successor_auditor": "Deloitte", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e558eb957f17ee2f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "TScan Therapeutics, Inc.", "cik": 1783328, "ticker": "TCRX", "sic_desc": "Biological products", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-09-02", "accession": "0001193125-26-379343", "filing_url": "https://www.sec.gov/Archives/edgar/data/1783328/000119312526379343/0001193125-26-379343-index.htm", "headline": "TScan Therapeutics, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "86025900ef9b9262", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "SMITH & WESSON BRANDS, INC.", "cik": 1092796, "ticker": "SWBI", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 565859468.0, "form": "CORRESP", "filed": "2026-09-02", "accession": "0001193125-26-031459", "filing_url": "https://www.sec.gov/Archives/edgar/data/1092796/000119312526031459/0001193125-26-031459-index.htm", "headline": "SMITH & WESSON BRANDS, INC. responded to SEC staff comments on leases", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2026-01-30", "published_on_edgar": "2026-09-02", "reviewing": "Smith & Wesson Brands, Inc. Form 10-K for the Fiscal Year Ended April 30, 2025 Form 10-Q for the Quarter Ended October 31, 2025 Form 8-K furnished December 4, 2", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Leases", "Internal control", "Non-GAAP measures" ], "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." }, "quote": "We note your disclosure that as part of the Relocation, on January 31, 2023, you entered into (i) an assignment and assumption agreement with AOUT, pursuant to which AOUT assumed all of your rights, entitlement, and obligations in, to, and under the Missouri Lease, or the Assignment and Assumption Agreement, and (ii) an amended and restated guaranty in favor of RCS-S&W Facility, LLC, as successor in interest to the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "25fa479964d2d011", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "SMITH & WESSON BRANDS, INC.", "cik": 1092796, "ticker": "SWBI", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 565859468.0, "form": "UPLOAD", "filed": "2026-09-02", "accession": "0000000000-26-000604", "filing_url": "https://www.sec.gov/Archives/edgar/data/1092796/000000000026000604/0000000000-26-000604-index.htm", "headline": "SEC staff questioned SMITH & WESSON BRANDS, INC.'s accounting for leases", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2026-01-16", "published_on_edgar": "2026-09-02", "reviewing": "Smith & Wesson Brands, Inc. Form 10-K for the Fiscal Year Ended April 30, 2025 Form 10-Q for the Quarter Ended October 31, 2025 Form 8-K furnished December 4, 2", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Leases", "Internal control", "Non-GAAP measures" ], "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." }, "quote": "We note your disclosure that as part of the Relocation, on January 31, 2023, you entered into (i) an assignment and assumption agreement with AOUT, pursuant to which AOUT assumed all of your rights, entitlement, and obligations in, to, and under the Missouri Lease, or the Assignment and Assumption Agreement, and (ii) an amended and restated guaranty in favor of RCS-S&W Facility, LLC, as successor in interest to the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "580d0c4ea372ba6c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "NPK International Inc.", "cik": 71829, "ticker": "NPKI", "sic_desc": "Services", "size_tier": "mid", "public_float": 686600000.0, "form": "8-K", "filed": "2026-09-02", "accession": "0000071829-26-000047", "filing_url": "https://www.sec.gov/Archives/edgar/data/71829/000007182926000047/0000071829-26-000047-index.htm", "headline": "NPK International Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "437be9bd97538417", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "MARCUS CORP", "cik": 62234, "ticker": "MCS", "sic_desc": "Services", "size_tier": "mid", "public_float": 300567941.0, "form": "CORRESP", "filed": "2026-09-02", "accession": "0000062234-26-000031", "filing_url": "https://www.sec.gov/Archives/edgar/data/62234/000006223426000031/0000062234-26-000031-index.htm", "headline": "MARCUS CORP responded to SEC staff comments on fair value", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2026-05-27", "published_on_edgar": "2026-09-02", "reviewing": "The Marcus Corporation Form 10-K for the Fiscal Year Ended December 31, 2025 File No. 001-12604 Dear Mr. Giugliano: On behalf of The Marcus Corporation (the \u201cCo", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Fair value" ], "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." }, "quote": "Please tell us how you computed the fiscal 2024 debt conversion expense referencing authoritative literature you relied upon. In doing so, please explain why the repurchase impacted equity as evidenced by the \"Convertible Senior note repurchase\" line item in your Consolidated Statements of Shareholders' Equity. Response: The Company evaluated the accounting for the 2024 convertible senior note repurchases in\u2026", "prior_accession": "", "prior_url": "" }, { "id": "ab9f09f1267b97ae", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Kandal M Venture Ltd", "cik": 2024656, "ticker": "FMFC", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-09-02", "accession": "0000000000-26-000858", "filing_url": "https://www.sec.gov/Archives/edgar/data/2024656/000000000026000858/0000000000-26-000858-index.htm", "headline": "SEC staff questioned Kandal M Venture Ltd's accounting for internal control", "evidence": { "cited_sections": [ "Item 15. 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Letters are published on EDGAR only after the review closes." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "363c6ab1450799dd", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "HORNBECK OFFSHORE SERVICES, INC.", "cik": 866829, "ticker": "", "sic_desc": "Mining", "size_tier": "large", "public_float": 1700000000.0, "form": "8-K", "filed": "2026-09-02", "accession": "0001193125-26-380348", "filing_url": "https://www.sec.gov/Archives/edgar/data/866829/000119312526380348/0001193125-26-380348-index.htm", "headline": "HORNBECK OFFSHORE SERVICES, INC. dismissed its auditor and engaged EY", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "EY", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "da059a0e556482ff", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "HERSHEY CO", "cik": 47111, "ticker": "HSY", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 26717916357.0, "form": "8-K", "filed": "2026-09-02", "accession": "0001628280-26-060131", "filing_url": "https://www.sec.gov/Archives/edgar/data/47111/000162828026060131/0001628280-26-060131-index.htm", "headline": "HERSHEY CO's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1f01a1b2dadae475", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Exascale Labs Holdings Inc.", "cik": 2109869, "ticker": "XLAB", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-09-02", "accession": "0001829126-26-009632", "filing_url": "https://www.sec.gov/Archives/edgar/data/2109869/000182912626009632/0001829126-26-009632-index.htm", "headline": "Exascale Labs Holdings Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "33da9e73159a1a7e", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Exascale Labs Holdings Inc.", "cik": 2109869, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-09-02", "accession": "0001829126-26-009632", "filing_url": "https://www.sec.gov/Archives/edgar/data/2109869/000182912626009632/0001829126-26-009632-index.htm", "headline": "Exascale Labs Holdings Inc.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "HTL International, LLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9f144ee806d82b66", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Coeur Mining, Inc.", "cik": 215466, "ticker": "CDE", "sic_desc": "Mining", "size_tier": "large", "public_float": 5605534558.0, "form": "CORRESP", "filed": "2026-09-02", "accession": "0001140361-25-022141", "filing_url": "https://www.sec.gov/Archives/edgar/data/215466/000114036125022141/0001140361-25-022141-index.htm", "headline": "Coeur Mining, Inc. responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [ "Item 2. Properties, page 34" ], "direction": "company to staff", "letter_dated": "2025-06-11", "published_on_edgar": "2026-09-02", "reviewing": "Coeur Mining, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Fiscal Quarter Ended March 31, 2025 Filed November 14, 2024 File No. ", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Non-GAAP measures", "Income taxes", "Fair value", "Inventory", "Business combinations" ], "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." }, "quote": "Please revise subsequent filings to disclose the selected point of reference in which each of your mineral resources and mineral reserves are based, for example in situ, mill feed, saleable product, etc. as required by Item 1304(d)(1) of Regulation S-K. Response #1: The Company notes the Staff\u2019s comment and respectfully confirms that it will revise its subsequent filings to disclose the selected point of reference\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d017038beb4e62b2", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Coeur Mining, Inc.", "cik": 215466, "ticker": "CDE", "sic_desc": "Mining", "size_tier": "large", "public_float": 5605534558.0, "form": "CORRESP", "filed": "2026-09-02", "accession": "0001140361-25-025639", "filing_url": "https://www.sec.gov/Archives/edgar/data/215466/000114036125025639/0001140361-25-025639-index.htm", "headline": "Coeur Mining, Inc. responded to SEC staff comments on inventory", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-07-11", "published_on_edgar": "2026-09-02", "reviewing": "Coeur Mining, Inc. Form 10-Q for the Fiscal Quarter Ended March 31, 2025 Form 10-K for the Fiscal Year Ended December 31, 2024 File No. 001-08641 Dear Mr. Pawar", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Non-GAAP measures", "Inventory", "Business combinations", "MD&A" ], "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." }, "quote": "We note your response to prior comment 5 regarding the adjustment for \u201cAcquired inventory purchase price.\u201d Please further clarify why you believe an adjustment for \u201ca five-month short-term stockpile of ore that is expected to be consumed during the first year of ownership\u201d does not change the recognition and measurement principles required to be applied in accordance with GAAP. Refer to Question 100.04 of the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "182e74a971282f5a", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Coeur Mining, Inc.", "cik": 215466, "ticker": "CDE", "sic_desc": "Mining", "size_tier": "large", "public_float": 5605534558.0, "form": "UPLOAD", "filed": "2026-09-02", "accession": "0000000000-25-005626", "filing_url": "https://www.sec.gov/Archives/edgar/data/215466/000000000025005626/0000000000-25-005626-index.htm", "headline": "SEC staff questioned Coeur Mining, Inc.'s accounting for MD&A", "evidence": { "cited_sections": [ "Item 2. Properties, page 34" ], "direction": "staff to company", "letter_dated": "2025-05-28", "published_on_edgar": "2026-09-02", "reviewing": "Coeur Mining, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Fiscal Quarter Ended March 31, 2025 File No. 001-08641 Dear Thomas S.", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Non-GAAP measures", "Inventory" ], "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." }, "quote": "Please revise subsequent filings to disclose the selected point of reference in which each of your mineral mineral resources and mineral reserves are based, for example in situ, mill feed, saleable product, etc. as required by Item 1304(d)(1) of Regulation S- K. 2. Please revise subsequent filings to compare each properties' mineral resources and reserves as of the end of the last fiscal year with the mineral\u2026", "prior_accession": "", "prior_url": "" }, { "id": "7bd33e9213243a12", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Coeur Mining, Inc.", "cik": 215466, "ticker": "CDE", "sic_desc": "Mining", "size_tier": "large", "public_float": 5605534558.0, "form": "UPLOAD", "filed": "2026-09-02", "accession": "0000000000-25-006677", "filing_url": "https://www.sec.gov/Archives/edgar/data/215466/000000000025006677/0000000000-25-006677-index.htm", "headline": "SEC staff questioned Coeur Mining, Inc.'s accounting for inventory", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-06-26", "published_on_edgar": "2026-09-02", "reviewing": "Coeur Mining, Inc. Form 10-Q for the Fiscal Quarter Ended March 31, 2025 Form 10-K for the Fiscal Year Ended December 31, 2024 Response dated June 11, 2025 File", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures", "Inventory", "MD&A" ], "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." }, "quote": "We note your response to prior comment 5 regarding the adjustment for \u201cAcquired inventory purchase price.\u201d Please further clarify why you believe an adjustment for \u201ca five-month short-term stockpile of ore that is expected to be consumed during the first year of ownership\u201d does not change the recognition and measurement principles required to be applied in accordance with GAAP. Refer to Question 100.04 of the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "3866e6fe78ca9784", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Coeur Mining, Inc.", "cik": 215466, "ticker": "CDE", "sic_desc": "Mining", "size_tier": "large", "public_float": 5605534558.0, "form": "UPLOAD", "filed": "2026-09-02", "accession": "0000000000-25-008205", "filing_url": "https://www.sec.gov/Archives/edgar/data/215466/000000000025008205/0000000000-25-008205-index.htm", "headline": "SEC staff questioned Coeur Mining, Inc.'s accounting for inventory", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-08-05", "published_on_edgar": "2026-09-02", "reviewing": "Coeur Mining, Inc. Form 10-Q for the Fiscal Quarter Ended March 31, 2025 Form 10-K for the Fiscal Year Ended December 31, 2024 Response dated July 11, 2025 File", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures", "Inventory", "MD&A" ], "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." }, "quote": "We note your response to prior comment 1 regarding the adjustment for \u201cAcquired inventory purchase price.\u201d However, we do not agree that this adjustment is appropriate within the context of Question 100.04 of the Compliance and Disclosure Interpretations on Non-GAAP Financial Measures. Please revise your presentation to remove this purchase accounting adjustment from your Adjusted net income (loss) and Adjusted\u2026", "prior_accession": "", "prior_url": "" }, { "id": "73117b3db217be3f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "BioRestorative Therapies, Inc.", "cik": 1505497, "ticker": "BRTX", "sic_desc": "Services", "size_tier": "small", "public_float": 11463696.0, "form": "8-K", "filed": "2026-09-02", "accession": "0001213900-26-096337", "filing_url": "https://www.sec.gov/Archives/edgar/data/1505497/000121390026096337/0001213900-26-096337-index.htm", "headline": "BioRestorative Therapies, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "5800e05512d9c7e9", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "BioRestorative Therapies, Inc.", "cik": 1505497, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 11463696.0, "form": "8-K", "filed": "2026-09-02", "accession": "0001213900-26-096337", "filing_url": "https://www.sec.gov/Archives/edgar/data/1505497/000121390026096337/0001213900-26-096337-index.htm", "headline": "CBIZ resigned as BioRestorative Therapies, Inc.'s auditor", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "CBIZ", "predecessor_tier": "national", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Bush & Associates CPA LLC", "successor_tier": "other", "tier_downgrade": true, "why": "The company's independent registered accounting firm changed.", "successor_auditor_as_filed": "Bush & Associates CPA" }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e59400b74657d69b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "American Healthcare REIT, Inc.", "cik": 1632970, "ticker": "AHR", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 5992308000.0, "form": "8-K", "filed": "2026-09-02", "accession": "0001193125-26-380473", "filing_url": "https://www.sec.gov/Archives/edgar/data/1632970/000119312526380473/0001193125-26-380473-index.htm", "headline": "American Healthcare REIT, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0652dc8112d9b3f4", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Advasa Holdings, Inc.", "cik": 2084227, "ticker": "ADBT", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-09-02", "accession": "0001493152-26-041157", "filing_url": "https://www.sec.gov/Archives/edgar/data/2084227/000149315226041157/0001493152-26-041157-index.htm", "headline": "Advasa Holdings, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c8a235ac19787e85", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Willow Tree Capital Corp", "cik": 1944831, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-09-01", "accession": "0001944831-26-000028", "filing_url": "https://www.sec.gov/Archives/edgar/data/1944831/000194483126000028/0001944831-26-000028-index.htm", "headline": "Willow Tree Capital Corp's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bcd0489665f399d2", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Titan Machinery Inc.", "cik": 1409171, "ticker": "TITN", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 389000000.0, "form": "UPLOAD", "filed": "2026-09-01", "accession": "0000000000-26-000899", "filing_url": "https://www.sec.gov/Archives/edgar/data/1409171/000000000026000899/0000000000-26-000899-index.htm", "headline": "SEC staff questioned Titan Machinery Inc.'s accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2026-01-27", "published_on_edgar": "2026-09-01", "reviewing": "Titan Machinery Inc. Form 10-K for Fiscal Year Ended January 31, 2025 File No. 1-33866 Dear Robert Larsen: We have limited our review of your filing to the fina", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Goodwill and impairment", "Fair value" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8a029cf82efe7a92", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "REGIS CORP", "cik": 716643, "ticker": "RGS", "sic_desc": "Services", "size_tier": "small", "public_float": 60442938.0, "form": "10-K", "filed": "2026-09-01", "accession": "0000716643-26-000031", "filing_url": "https://www.sec.gov/Archives/edgar/data/716643/000071664326000031/0000716643-26-000031-index.htm", "headline": "REGIS CORP cited accounting standard ASU 2025-05 for the first time in this filing series", "evidence": { "adopted": [ "2025-05" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "On June 30, 2026, the Company also adopted ASU 2025-05, \"Financial Instruments\u2014Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets." ], "new_standards": [ "2024-03", "2025-05" ], "prior_filed": "2025-09-03", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "On June 30, 2026, the Company also adopted ASU 2025-05, \"Financial Instruments\u2014Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets.", "prior_accession": "0000716643-25-000031", "prior_url": "https://www.sec.gov/Archives/edgar/data/716643/000071664325000031/rgs-20250630.htm" }, { "id": "27a25767dce0f9cd", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Nixxy, Inc.", "cik": 1462223, "ticker": "NIXX", "sic_desc": "Services", "size_tier": "small", "public_float": 41370727.0, "form": "8-K", "filed": "2026-09-01", "accession": "0001683168-26-006832", "filing_url": "https://www.sec.gov/Archives/edgar/data/1462223/000168316826006832/0001683168-26-006832-index.htm", "headline": "Nixxy, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2030e250d7fdc48f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "NCS Multistage Holdings, Inc.", "cik": 1692427, "ticker": "NCSM", "sic_desc": "Mining", "size_tier": "small", "public_float": 23900000.0, "form": "8-K", "filed": "2026-09-01", "accession": "0001193125-26-377638", "filing_url": "https://www.sec.gov/Archives/edgar/data/1692427/000119312526377638/0001193125-26-377638-index.htm", "headline": "NCS Multistage Holdings, Inc. disclosed a disagreement in connection with its Chief Financial Officer's departure", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "fdc655da89d3cd05", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Melco Resorts & Entertainment LTD", "cik": 1381640, "ticker": "MLCO", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "CORRESP", "filed": "2026-09-01", "accession": "0001193125-25-230841", "filing_url": "https://www.sec.gov/Archives/edgar/data/1381640/000119312525230841/0001193125-25-230841-index.htm", "headline": "Melco Resorts & Entertainment LTD responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-10-06", "published_on_edgar": "2026-09-01", "reviewing": "Melco Resorts & Entertainment Ltd. Form 20-F for the Year Ended December 31, 2024 Correspondence from the SEC on September 22, 2025 File No. 001-33178 Attn: Div", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Income taxes" ], "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." }, "quote": "We note you revised the definition of \u201cChina\u201d or \u201cPRC\u201d since your December 31, 2023 Form 20-F to include Hong Kong and Macau in the definition, consistent with the response to our prior comment letter dated August 27, 2024; however, we also note that you have extensively revised the references to the PRC to instead refer to mainland China. Please revise these references to mainland China throughout your annual\u2026", "prior_accession": "", "prior_url": "" }, { "id": "df708e72c966ef3e", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Macro Bank Inc.", "cik": 1347426, "ticker": "BMA", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "CORRESP", "filed": "2026-09-01", "accession": "0001104659-25-095027", "filing_url": "https://www.sec.gov/Archives/edgar/data/1347426/000110465925095027/0001104659-25-095027-index.htm", "headline": "Macro Bank Inc. responded to SEC staff comments on income taxes", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-30", "published_on_edgar": "2026-09-01", "reviewing": "Macro Bank Inc. Form 20-F for Fiscal Year Ended December 31, 2024 File No. 001-32827 Dear Mr. Cecco and Mr. Volley: Banco Macro S.A. (Macro Bank Inc.) (the \u201cBan", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Income taxes" ], "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." }, "quote": "Please tell us and revise future filings to clarify what \u201cvariations\u201d represent in your ECL rollforwards. Response: We respectfully acknowledge the Staff\u2019s comment and advise the Staff that we will revise future filings to clarify the nature of the \u201cvariations\u201d line item in our ECL rollforwards. For the ECL rollforward tables presented in the 2024 Form 20-F, \u201cvariations\u201d represent changes (increases and decreases)\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d8fc5cfcfc948b15", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Macro Bank Inc.", "cik": 1347426, "ticker": "BMA", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-09-01", "accession": "0000000000-25-009991", "filing_url": "https://www.sec.gov/Archives/edgar/data/1347426/000000000025009991/0000000000-25-009991-index.htm", "headline": "SEC staff questioned Macro Bank Inc.'s accounting for income taxes", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-16", "published_on_edgar": "2026-09-01", "reviewing": "Macro Bank Inc. Form 20-F for Fiscal Year Ended December 31, 2024 File No. 001-32827 Dear Jorge F. Scarinci: We have limited our review of your filing to the fi", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Income taxes" ], "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." }, "quote": "Please tell us and revise future filings to clarify what \u201cvariations\u201d represent in your ECL rollforwards. Credit loss expense on financial assets, page 162 2. Please provide us and revise future filings to disclose a breakdown of the credit loss expense on financial assets recognized in each period presented in your filing by nature of financial asset. Also, provide us a reconciliation of the credit loss expense\u2026", "prior_accession": "", "prior_url": "" }, { "id": "bbad73d2eb024088", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "MYX Inc.", "cik": 2087656, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-09-01", "accession": "0001683168-26-006854", "filing_url": "https://www.sec.gov/Archives/edgar/data/2087656/000168316826006854/0001683168-26-006854-index.htm", "headline": "MYX Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant\u2019s annual report on Form 10-K for the fiscal year ended May 31, 2026, could not be filed within the prescribed time period because the Company needs additional time to complete the financial statements and to prepare the Form 10-K. The registrant anticipates that it will require no more than the additional 15 days allowed to complete and file the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant\u2019s annual report on Form 10-K for the fiscal year ended May 31, 2026, could not be filed within the prescribed time period because the Company needs additional time to complete the financial statements and to prepare the Form 10-K. The registrant anticipates that it will require no more than the additional 15 days allowed to complete and file the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "a1f9a985e66daa8a", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "MILLERKNOLL, INC.", "cik": 66382, "ticker": "MLKN", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1700000000.0, "form": "UPLOAD", "filed": "2026-09-01", "accession": "0000000000-26-001017", "filing_url": "https://www.sec.gov/Archives/edgar/data/66382/000000000026001017/0000000000-26-001017-index.htm", "headline": "SEC staff questioned MILLERKNOLL, INC.'s accounting for non-GAAP measures", "evidence": { "cited_sections": [ "Note 13. Operting Segments, page 86" ], "direction": "staff to company", "letter_dated": "2026-01-28", "published_on_edgar": "2026-09-01", "reviewing": "MillerKnoll, Inc. Form 10-K for the Fiscal Year Ended May 31, 2025 Filed July 21, 2025 File No. 001-15141 Dear Kevin Veltman: We have limited our review of your", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures" ], "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." }, "quote": "We note the disclosure of tables for adjusted cost of sales and adjusted operating expenses that each include subtotals. In future filings, please remove these totals as either does not appear to be a segment measure of profitability and would be considered a non- GAAP financial measure and should not be disclosed in the notes to the financial statements in accordance with Item 10(e)(1)(ii)(C). In closing, we remind\u2026", "prior_accession": "", "prior_url": "" }, { "id": "7d094784c7300887", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "IT TECH PACKAGING, INC.", "cik": 1358190, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2190567.0, "form": "8-K", "filed": "2026-09-01", "accession": "0001213900-26-096111", "filing_url": "https://www.sec.gov/Archives/edgar/data/1358190/000121390026096111/0001213900-26-096111-index.htm", "headline": "IT TECH PACKAGING, INC.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "HCL, PLLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "cc9d8c4d70e5c679", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Gitlab Inc.", "cik": 1653482, "ticker": "GTLB", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 6900000000.0, "form": "8-K", "filed": "2026-09-01", "accession": "0001628280-26-059820", "filing_url": "https://www.sec.gov/Archives/edgar/data/1653482/000162828026059820/0001628280-26-059820-index.htm", "headline": "Gitlab Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bf8019ba34b0d229", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Getaround, Inc", "cik": 1839608, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-09-01", "accession": "0001193125-26-378368", "filing_url": "https://www.sec.gov/Archives/edgar/data/1839608/000119312526378368/0001193125-26-378368-index.htm", "headline": "Getaround, Inc's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d443e3067da02283", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Coeur Mining, Inc.", "cik": 215466, "ticker": "CDE", "sic_desc": "Mining", "size_tier": "large", "public_float": 5605534558.0, "form": "CORRESP", "filed": "2026-09-01", "accession": "0001140361-25-033755", "filing_url": "https://www.sec.gov/Archives/edgar/data/215466/000114036125033755/0001140361-25-033755-index.htm", "headline": "Coeur Mining, Inc. responded to SEC staff comments on inventory", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-03", "published_on_edgar": "2026-09-01", "reviewing": "Coeur Mining, Inc. Form 10-Q for the Fiscal Quarter Ended March 31, 2025 Form 10-K for the Fiscal Year Ended December 31, 2024 File No. 001-08641 Dear Mr. Pawar", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Non-GAAP measures", "Inventory", "Business combinations", "Fair value" ], "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." }, "quote": "We note your response to prior comment 1 regarding the adjustment for \u201cAcquired inventory purchase price.\u201d However, we do not agree that this adjustment is appropriate within the context of Question 100.04 of the Compliance and Disclosure Interpretations on Non-GAAP Financial Measures. Please revise your presentation to remove this purchase accounting adjustment from your Adjusted net income (loss) and Adjusted\u2026", "prior_accession": "", "prior_url": "" }, { "id": "e0b9fc2a437fe1f7", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Coeur Mining, Inc.", "cik": 215466, "ticker": "CDE", "sic_desc": "Mining", "size_tier": "large", "public_float": 5605534558.0, "form": "CORRESP", "filed": "2026-09-01", "accession": "0001140361-25-046364", "filing_url": "https://www.sec.gov/Archives/edgar/data/215466/000114036125046364/0001140361-25-046364-index.htm", "headline": "Coeur Mining, Inc. responded to SEC staff comments on inventory", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-12-22", "published_on_edgar": "2026-09-01", "reviewing": "Coeur Mining, Inc. Form 10-Q for the Fiscal Quarter Ended September 30, 2025 Form 10-K for the Fiscal Year Ended December 31, 2024 File No. 001-08641 Dear Mr. P", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Non-GAAP measures", "Inventory" ], "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." }, "quote": "We note your response to prior comment 1 regarding your adjustment for \u201cAcquired inventory purchase price\u201d and do not agree with your conclusion. We continue to believe that this adjustment is inconsistent with Question 100.04 of the Compliance and Disclosure Interpretations on Non-GAAP Financial Measures. As such, please remove this adjustment from your non-GAAP measures, including Adjusted net income (loss)\u2026", "prior_accession": "", "prior_url": "" }, { "id": "3adf292df4fecd70", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Coeur Mining, Inc.", "cik": 215466, "ticker": "CDE", "sic_desc": "Mining", "size_tier": "large", "public_float": 5605534558.0, "form": "UPLOAD", "filed": "2026-09-01", "accession": "0000000000-25-011533", "filing_url": "https://www.sec.gov/Archives/edgar/data/215466/000000000025011533/0000000000-25-011533-index.htm", "headline": "SEC staff questioned Coeur Mining, Inc.'s accounting for inventory", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-12-12", "published_on_edgar": "2026-09-01", "reviewing": "Coeur Mining, Inc. Form 10-Q for the Fiscal Quarter Ended September 30, 2025 Form 10-K for the Fiscal Year Ended December 31, 2024 Response dated September 3, 2", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures", "Inventory" ], "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." }, "quote": "We note your response to prior comment 1 regarding your adjustment for \u201cAcquired inventory purchase price\u201d and do not agree with your conclusion. We continue to believe that this adjustment is inconsistent with Question 100.04 of the Compliance and Disclosure Interpretations on Non-GAAP Financial Measures. As such, please remove this adjustment from your non-GAAP measures, including Adjusted net income (loss)\u2026", "prior_accession": "", "prior_url": "" }, { "id": "c4cf95d97a044f5a", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "COOPER COMPANIES, INC.", "cik": 711404, "ticker": "COO", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 17600000000.0, "form": "CORRESP", "filed": "2026-09-01", "accession": "0001628280-26-005711", "filing_url": "https://www.sec.gov/Archives/edgar/data/711404/000162828026005711/0001628280-26-005711-index.htm", "headline": "COOPER COMPANIES, INC. responded to SEC staff comments on segment reporting", "evidence": { "cited_sections": [ "Note 12. Business Segment Information, page 85" ], "direction": "company to staff", "letter_dated": "2026-02-05", "published_on_edgar": "2026-09-01", "reviewing": "The Cooper Companies, Inc. Responses to Letter dated January 27, 2026 Form 10-K for Fiscal Year Ended October 31, 2025 Filed December 5, 2025 File No. 001-08597", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Segment reporting" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e98b92dfe434ebee", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "COOPER COMPANIES, INC.", "cik": 711404, "ticker": "COO", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 17600000000.0, "form": "UPLOAD", "filed": "2026-09-01", "accession": "0000000000-26-000807", "filing_url": "https://www.sec.gov/Archives/edgar/data/711404/000000000026000807/0000000000-26-000807-index.htm", "headline": "SEC staff questioned COOPER COMPANIES, INC.'s accounting for segment reporting", "evidence": { "cited_sections": [ "Note 12. Business Segment Information, page 85" ], "direction": "staff to company", "letter_dated": "2026-01-27", "published_on_edgar": "2026-09-01", "reviewing": "COOPER COMPANIES, INC. Form 10-K for Fiscal Year Ended October 31, 2025 Filed December 05, 2025 File No. 001-08597 Dear Brian G. Andrews: We have reviewed your ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Segment reporting" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "14e3a3d1d7e09a28", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "BARFRESH FOOD GROUP INC.", "cik": 1487197, "ticker": "BRFH", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 28770790.0, "form": "8-K", "filed": "2026-09-01", "accession": "0001493152-26-041065", "filing_url": "https://www.sec.gov/Archives/edgar/data/1487197/000149315226041065/0001493152-26-041065-index.htm", "headline": "BARFRESH FOOD GROUP INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "108c29df7201d8fc", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Air Products & Chemicals, Inc.", "cik": 2969, "ticker": "APD", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 65600000000.0, "form": "UPLOAD", "filed": "2026-09-01", "accession": "0000000000-26-000950", "filing_url": "https://www.sec.gov/Archives/edgar/data/2969/000000000026000950/0000000000-26-000950-index.htm", "headline": "SEC staff questioned Air Products & Chemicals, Inc.'s accounting for income taxes", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2026-01-27", "published_on_edgar": "2026-09-01", "reviewing": "Air Products & Chemicals, Inc. Form 10-K for Fiscal Year Ended September 30, 2025 Filed November 20, 2025 File No. 001-04534 Dear Melissa N. Schaeffer: We have ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Income taxes" ], "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." }, "quote": "We note that you attributed a (49.0)% income tax benefit to the business and asset actions in the effective tax rate reconciliation. We further note your statement that the tax benefit from the $3.7 billion pre-tax charges for business and asset actions is $695.2 million. Please provide us with a reconciliation of the tax benefit included in the effective tax rate reconciliation and the stated tax benefit with those\u2026", "prior_accession": "", "prior_url": "" }, { "id": "1c21d9aa40fed5a9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "WEWARDS, INC.", "cik": 1616156, "ticker": "WEWA", "sic_desc": "Computer services", "size_tier": "small", "public_float": 12382600.0, "form": "NT 10-K", "filed": "2026-08-31", "accession": "0001079973-26-001202", "filing_url": "https://www.sec.gov/Archives/edgar/data/1616156/000107997326001202/0001079973-26-001202-index.htm", "headline": "WEWARDS, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 2, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant\u2019s Form 10-K for the period ended May 31, 2026 could not be filed within the prescribed time period without unreasonable effort or expense because the audit of the Registrant\u2019s financial statements for the period ended May 31, 2026 had not been completed prior to the close of business on August 29, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant\u2019s Form 10-K for the period ended May 31, 2026 could not be filed within the prescribed time period without unreasonable effort or expense because the audit of the Registrant\u2019s financial statements for the period ended May 31, 2026 had not been completed prior to the close of business on August 29, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "e6572d73e571ef49", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Transglobal Management Group, Inc.", "cik": 1434601, "ticker": "TMGI", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 378306.0, "form": "NT 10-K", "filed": "2026-08-31", "accession": "0001683168-26-006820", "filing_url": "https://www.sec.gov/Archives/edgar/data/1434601/000168316826006820/0001683168-26-006820-index.htm", "headline": "Transglobal Management Group, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 2, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Financial information to be contained in Registrant\u2019s 10-K for the year ended May 31, 2026 cannot be analyzed and completed on a timely basis.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Financial information to be contained in Registrant\u2019s 10-K for the year ended May 31, 2026 cannot be analyzed and completed on a timely basis.", "prior_accession": "", "prior_url": "" }, { "id": "4ef9946c868ed1d2", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "TELA Bio, Inc.", "cik": 1561921, "ticker": "TELA", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 114500000.0, "form": "8-K", "filed": "2026-08-31", "accession": "0001104659-26-103548", "filing_url": "https://www.sec.gov/Archives/edgar/data/1561921/000110465926103548/0001104659-26-103548-index.htm", "headline": "TELA Bio, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a3221538a898946c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SUIC Worldwide Holdings Ltd.", "cik": 1394108, "ticker": "SUIC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1325972.0, "form": "8-K/A", "filed": "2026-08-31", "accession": "0001477932-26-005334", "filing_url": "https://www.sec.gov/Archives/edgar/data/1394108/000147793226005334/0001477932-26-005334-index.htm", "headline": "SUIC Worldwide Holdings Ltd.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8ec40be36299bb74", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "RCM TECHNOLOGIES, INC.", "cik": 700841, "ticker": "RCMT", "sic_desc": "Services", "size_tier": "mid", "public_float": 99400000.0, "form": "8-K", "filed": "2026-08-31", "accession": "0000929638-26-003386", "filing_url": "https://www.sec.gov/Archives/edgar/data/700841/000092963826003386/0000929638-26-003386-index.htm", "headline": "RCM TECHNOLOGIES, INC.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e180b5142f13c84a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Perpetuals.com Ltd", "cik": 1944399, "ticker": "PDC", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-08-31", "accession": "0001213900-26-095714", "filing_url": "https://www.sec.gov/Archives/edgar/data/1944399/000121390026095714/0001213900-26-095714-index.htm", "headline": "Perpetuals.com Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 33, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination, and review of the information required to be presented in the Form 20-F for the fiscal year ended April 30, 2026 has imposed time constraints that have rendered timely filing of the Form 20-F impracticable without undue hardship and expenses to the Registrant. As a result, the Registrant is still in the process of compiling required information to complete the Form 20-F and requires additional time. The Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination, and review of the information required to be presented in the Form 20-F for the fiscal year ended April 30, 2026 has imposed time constraints that have rendered timely filing of the Form 20-F impracticable without undue hardship and expenses to the Registrant. As a result, the Registrant is still in the process of compiling required information to complete the Form 20-F and requires additional time. The Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "cca13ce3045c9806", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.", "cik": 1350156, "ticker": "PAXH", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 494059.0, "form": "NT 10-K", "filed": "2026-08-31", "accession": "0001350156-26-000003", "filing_url": "https://www.sec.gov/Archives/edgar/data/1350156/000135015626000003/0001350156-26-000003-index.htm", "headline": "PREAXIA HEALTH CARE PAYMENT SYSTEMS INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 2, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has experienced a delay in completing the necessary disclosures and finalizing its financial statements with its independent public accountant in connection with its Annual Report on Form 10-K for the year ended May 31, 2026 (the \u201cAnnual Report\u201d). As a result of this delay, the Registrant is unable to file its Annual Report by the prescribed filing date without unreasonable effort or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has experienced a delay in completing the necessary disclosures and finalizing its financial statements with its independent public accountant in connection with its Annual Report on Form 10-K for the year ended May 31, 2026 (the \u201cAnnual Report\u201d). As a result of this delay, the Registrant is unable to file its Annual Report by the prescribed filing date without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "1b6a5bc2dd05474c", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Northann Corp.", "cik": 1923780, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2335761.0, "form": "8-K", "filed": "2026-08-31", "accession": "0001575872-26-000629", "filing_url": "https://www.sec.gov/Archives/edgar/data/1923780/000157587226000629/0001575872-26-000629-index.htm", "headline": "Northann Corp.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "TQ International, PLLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "638c019b3c1f57e7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Magnitude International Ltd", "cik": 2046117, "ticker": "MAGH", "sic_desc": "Construction", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-08-31", "accession": "0001493152-26-040731", "filing_url": "https://www.sec.gov/Archives/edgar/data/2046117/000149315226040731/0001493152-26-040731-index.htm", "headline": "Magnitude International Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 33, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Magnitude International Ltd (the \u201cRegistrant\u201d) is unable to file its Form 20-F for the fiscal year ended April 30, 2026 by the prescribed filing date without unreasonable effort and expense. The Registrant requires additional time to complete and review the financial statements and finalize the Form 20-F, and the Registrant\u2019s independent registered public accounting firm, WWC, P. C., requires additional time to complete its review of the Annual Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Magnitude International Ltd (the \u201cRegistrant\u201d) is unable to file its Form 20-F for the fiscal year ended April 30, 2026 by the prescribed filing date without unreasonable effort and expense. The Registrant requires additional time to complete and review the financial statements and finalize the Form 20-F, and the Registrant\u2019s independent registered public accounting firm, WWC, P. C., requires additional time to complete its review of the Annual Report.", "prior_accession": "", "prior_url": "" }, { "id": "1d84f2e9e03229ce", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Londax Corp.", "cik": 1985554, "ticker": "LDXC", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-08-31", "accession": "0001683168-26-006829", "filing_url": "https://www.sec.gov/Archives/edgar/data/1985554/000168316826006829/0001683168-26-006829-index.htm", "headline": "Londax Corp. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 2, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant\u2019s Annual Report on Form 10-K for the fiscal year ended May 31, 2026 could not be filed within the prescribed time period because additional time is required to complete the year-end audit and finalize the financial statements and related disclosures.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant\u2019s Annual Report on Form 10-K for the fiscal year ended May 31, 2026 could not be filed within the prescribed time period because additional time is required to complete the year-end audit and finalize the financial statements and related disclosures.", "prior_accession": "", "prior_url": "" }, { "id": "15e0355dc0e07cea", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Laredo Oil, Inc.", "cik": 1442492, "ticker": "LRDC", "sic_desc": "Mining", "size_tier": "small", "public_float": 17100000.0, "form": "NT 10-K", "filed": "2026-08-31", "accession": "0001199835-26-000321", "filing_url": "https://www.sec.gov/Archives/edgar/data/1442492/000119983526000321/0001199835-26-000321-index.htm", "headline": "Laredo Oil, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 2, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review of the information required to be presented in the Annual Report on Form 10-K for the relevant annual period has imposed time constraints that have rendered timely filing of the Annual Report on Form 10-K impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such Annual Report on From 10-K no later than fifteen calendar days after its prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review of the information required to be presented in the Annual Report on Form 10-K for the relevant annual period has imposed time constraints that have rendered timely filing of the Annual Report on Form 10-K impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such Annual Report on From 10-K no later than fifteen calendar days after its prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "3ddb4f4cb735923b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "INNO HOLDINGS INC.", "cik": 1961847, "ticker": "INHD", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 16953353.0, "form": "8-K", "filed": "2026-08-31", "accession": "0001493152-26-040848", "filing_url": "https://www.sec.gov/Archives/edgar/data/1961847/000149315226040848/0001493152-26-040848-index.htm", "headline": "INNO HOLDINGS INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "fbcaced2c9202212", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "GREYSTONE LOGISTICS, INC.", "cik": 1088413, "ticker": "GLGI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 12083372.0, "form": "10-K", "filed": "2026-08-31", "accession": "0001437749-26-029307", "filing_url": "https://www.sec.gov/Archives/edgar/data/1088413/000143774926029307/0001437749-26-029307-index.htm", "headline": "GREYSTONE LOGISTICS, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-08-29", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern Assessment The Company evaluates, at each reporting period, whether conditions or events raise substantial doubt about its ability to continue as a going concern within one year after the date the financial statements are issued. This evaluation requires significant management judgment and involves the consideration of numerous factors, including operating results, liquidity, working capital levels, debt maturities, compliance with debt covenants, forecasted cash flows, anticipated capital raising activities, and other financing arrangements. Management's assessment incorporates\u2026", "prior_accession": "0001437749-25-028050", "prior_url": "https://www.sec.gov/Archives/edgar/data/1088413/000143774925028050/glgi20250531_10k.htm" }, { "id": "d5ee2d3bef335c69", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Expion Energy, Inc.", "cik": 1894954, "ticker": "XPON", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6000000.0, "form": "8-K", "filed": "2026-08-31", "accession": "0001903596-26-000334", "filing_url": "https://www.sec.gov/Archives/edgar/data/1894954/000190359626000334/0001903596-26-000334-index.htm", "headline": "Expion Energy, Inc. disclosed a disagreement in connection with its Chief Financial Officer's departure", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K 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"https://www.sec.gov/Archives/edgar/data/25895/000143774926029311/0001437749-26-029311-index.htm", "headline": "CROWN CRAFTS INC moved from KPMG to Grant Thornton", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "KPMG", "predecessor_tier": "big_four", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Grant Thornton", "successor_tier": "national", "tier_downgrade": true, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "82aec12c82679956", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CCO HOLDINGS CAPITAL CORP", "cik": 1271834, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": 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It is expected that the work will be completed within the extended filing period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Our outside auditors have not completed their work in connection with compiling the financial information that is a part of the Form 10-K. It is expected that the work will be completed within the extended filing period.", "prior_accession": "", "prior_url": "" }, { "id": "a9948a1cd19ca7ef", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "BIOMERICA INC", "cik": 73290, "ticker": "BMRA", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6400000.0, "form": "10-K", "filed": "2026-08-31", "accession": "0001493152-26-040851", "filing_url": "https://www.sec.gov/Archives/edgar/data/73290/000149315226040851/0001493152-26-040851-index.htm", "headline": "BIOMERICA INC disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-09-26", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The decrease in cash during fiscal 2026 primarily reflects approximately $3,400,000 of cash used in operating activities, partially offset by proceeds from sales of common stock under our 2024 ATM Offering and $500,000 of proceeds received under the secured promissory note described below. Our ability to continue as a going concern over the next twelve months from the date these financial statements are available to be issued is influenced by several factors, including: \u25cf Our need and ability to generate additional revenue from international opportunities and sales within the United States of\u2026", "prior_accession": "0001493152-25-015785", "prior_url": "https://www.sec.gov/Archives/edgar/data/73290/000149315225015785/form10-ka.htm" }, { "id": "10f38ca15c858a4d", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "iBio, Inc.", "cik": 1420720, "ticker": "IBIO", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 57512678.0, "form": "10-K", "filed": "2026-08-28", "accession": "0001420720-26-000020", "filing_url": "https://www.sec.gov/Archives/edgar/data/1420720/000142072026000020/0001420720-26-000020-index.htm", "headline": "iBio, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-09-05", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 4, "weakness_days_reported": 1066, "weakness_first_reported": "2023-09-27", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management has performed an assessment of the effectiveness of iBio\u2019s internal control over financial reporting as of June 30, 2026, based upon criteria set forth in Internal Control - Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 COSO Framework). Based on this assessment, management has concluded that our internal control over financial reporting was effective as of June 30, 2026. Changes in Internal Control Over Financial Reporting Except as otherwise\u2026", "prior_accession": "0001558370-25-011888", "prior_url": "https://www.sec.gov/Archives/edgar/data/1420720/000155837025011888/ibio-20250630x10k.htm" }, { "id": "8488dce1063c7c08", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Vyome Holdings, Inc", "cik": 1427570, "ticker": "HIND", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 6402262.0, "form": "8-K", "filed": "2026-08-28", "accession": "0001213900-26-095093", "filing_url": "https://www.sec.gov/Archives/edgar/data/1427570/000121390026095093/0001213900-26-095093-index.htm", "headline": "Vyome Holdings, Inc's Chief Financial Officer departed, with the filing citing for cause", "evidence": { "adverse_language": "for Cause", "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": 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As a result, the registrant is delayed in filing its Form 10-K for the fiscal year then ended.", "prior_accession": "", "prior_url": "" }, { "id": "400ada0aa708788e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CXJ GROUP CO., Ltd", "cik": 1823635, "ticker": "ECXJ", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 65908415.0, "form": "NT 10-K", "filed": "2026-08-28", "accession": "0001493152-26-040484", "filing_url": "https://www.sec.gov/Archives/edgar/data/1823635/000149315226040484/0001493152-26-040484-index.htm", "headline": "CXJ GROUP CO., Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company needs additional time to complete filing.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company needs additional time to complete filing.", "prior_accession": "", "prior_url": "" }, { "id": "2741503846c5e6c5", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "ANAVEX LIFE SCIENCES CORP.", "cik": 1314052, "ticker": "AVXL", "sic_desc": "Biological products", "size_tier": "large", "public_float": 708000000.0, "form": "10-K/A", "filed": "2026-08-28", "accession": "0001731122-26-001164", "filing_url": "https://www.sec.gov/Archives/edgar/data/1314052/000173112226001164/0001731122-26-001164-index.htm", "headline": "ANAVEX LIFE SCIENCES CORP. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-11-25", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "A material weakness is a deficiency, or combination of control deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Company\u2019s annual or interim financial statements will not be prevented or detected on a timely basis. The following material weakness has been identified and included in management\u2019s assessment. The Company did not maintain effective Control Environment and Information and Communication elements of the COSO\u2026", "prior_accession": "0001731122-25-001596", "prior_url": "https://www.sec.gov/Archives/edgar/data/1314052/000173112225001596/e7052_10-k.htm" }, { "id": "cce2819eecb91dd6", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Outlook Therapeutics, Inc.", "cik": 1649989, "ticker": "OTLK", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 180400000.0, "form": "8-K", "filed": "2026-08-27", "accession": "0001104659-26-102446", "filing_url": "https://www.sec.gov/Archives/edgar/data/1649989/000110465926102446/0001104659-26-102446-index.htm", "headline": "Outlook Therapeutics, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e2c5b781df56aa49", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "M2i Global, Inc.", "cik": 1753373, "ticker": "MTWO", "sic_desc": "Wholesale trade", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-08-27", "accession": "0001493152-26-040290", "filing_url": "https://www.sec.gov/Archives/edgar/data/1753373/000149315226040290/0001493152-26-040290-index.htm", "headline": "M2i Global, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2026-05-15", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "GAAP\u201d), which contemplate continuation of the Company as a going concern. The Company had no revenues and incurred losses during the six months ended June 30, 2026 and 2025 totaling $2,871,675 and $2,486,382, respectively. In addition, the accumulated deficit amounted to $16,489,781 and $13,618,106 as of June 30, 2026 and December 31, 2025, respectively. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management intends to fund ongoing operations through a combination of existing cash balances, future capital raises through debt and equity\u2026", "prior_accession": "0001493152-26-023620", "prior_url": "https://www.sec.gov/Archives/edgar/data/1753373/000149315226023620/form10-q.htm" }, { "id": "663b53d897e7923b", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "LANTRONIX INC", "cik": 1114925, "ticker": "LTRX", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 134820000.0, "form": "10-K", "filed": "2026-08-27", "accession": "0001683168-26-006754", "filing_url": "https://www.sec.gov/Archives/edgar/data/1114925/000168316826006754/0001683168-26-006754-index.htm", "headline": "LANTRONIX INC cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2026, "contexts": [ "F- 28 We adopted ASU 2023-09 \u201cIncome Taxes (Topic 740): Improvements to Income Tax Disclosures\u201d on a prospective basis beginning with year ended June 30, 2026." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-08-29", "prior_form": "10-K", "restates_existing_policy": false, "source": "accounting standards update (ASU) reference comparison", "why": "The summary of significant accounting policies changed materially from the previous comparable filing." }, "quote": "F- 28 We adopted ASU 2023-09 \u201cIncome Taxes (Topic 740): Improvements to Income Tax Disclosures\u201d on a prospective basis beginning with year ended June 30, 2026.", "prior_accession": "0001683168-25-006532", "prior_url": "https://www.sec.gov/Archives/edgar/data/1114925/000168316825006532/lantronix_i10k-063025.htm" }, { "id": "c4f5257eaf71536f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Kuber Resources Corp", "cik": 1081834, "ticker": "KUBR", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 270976291.0, "form": "8-K", "filed": "2026-08-27", "accession": "0001214659-26-010939", "filing_url": "https://www.sec.gov/Archives/edgar/data/1081834/000121465926010939/0001214659-26-010939-index.htm", "headline": "Kuber Resources Corp's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e0ff920daafdb761", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Karman Holdings Inc.", "cik": 2040127, "ticker": "KRMN", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 2600000000.0, "form": "8-K", "filed": "2026-08-27", "accession": "0001193125-26-369561", "filing_url": "https://www.sec.gov/Archives/edgar/data/2040127/000119312526369561/0001193125-26-369561-index.htm", "headline": "Karman Holdings Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c853b6ac42a75c05", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "HEALTHEQUITY, INC.", "cik": 1428336, "ticker": "HQY", "sic_desc": "Business services", "size_tier": "large", "public_float": 7000000000.0, "form": "CORRESP", "filed": "2026-08-27", "accession": "0000899140-26-000078", "filing_url": "https://www.sec.gov/Archives/edgar/data/1428336/000089914026000078/0000899140-26-000078-index.htm", "headline": "HEALTHEQUITY, INC. responded to SEC staff comments on non-GAAP measures", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2026-01-29", "published_on_edgar": "2026-08-27", "reviewing": "HealthEquity, Inc. Form 10-K for the Fiscal Year Ended January 31, 2025 File No. 001-36568 Dear Mr. Kuhn and Ms. Brillant: On behalf of HealthEquity, Inc. (\u201cHea", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Non-GAAP measures" ], "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." }, "quote": "We note that you present a discussion of non-GAAP measures prior to your discussion of GAAP results. Please revise to present the discussion and analysis of your GAAP measures with equal or greater prominence than your non-GAAP discussion. Refer to Item 10(e)(1)(i)(A) of Regulation S-K and the guidance in Question 102.10(a) of the Non- GAAP Financial Measures Compliance and Disclosure Interpretations. In response to\u2026", "prior_accession": "", "prior_url": "" }, { "id": "27215571dfe9f9bd", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "HEALTHEQUITY, INC.", "cik": 1428336, "ticker": "HQY", "sic_desc": "Business services", "size_tier": "large", "public_float": 7000000000.0, "form": "UPLOAD", "filed": "2026-08-27", "accession": "0000000000-26-000925", "filing_url": "https://www.sec.gov/Archives/edgar/data/1428336/000000000026000925/0000000000-26-000925-index.htm", "headline": "SEC staff questioned HEALTHEQUITY, INC.'s accounting for non-GAAP measures", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2026-01-27", "published_on_edgar": "2026-08-27", "reviewing": "HealthEquity, Inc. Form 10-K for Fiscal Year Ended January 31, 2025 File No. 001-36568 Dear James Lucania: We have limited our review of your filing to the fina", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Non-GAAP measures" ], "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." }, "quote": "We note that you present a discussion of non-GAAP measures prior to your discussion of GAAP results. Please revise to present the discussion and analysis of your GAAP measures with equal or greater prominence than your non-GAAP discussion. Refer to Item 10(e)(1)(i)(A) of Regulation S-K and the guidance in Question 102.10(a) of the Non- GAAP Financial Measures Compliance and Disclosure Interpretations. 2. We note\u2026", "prior_accession": "", "prior_url": "" }, { "id": "a558127149cee16b", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Blackstone Secured Lending Fund", "cik": 1736035, "ticker": "BXSL", "sic_desc": "", "size_tier": "large", "public_float": 6968000000.0, "form": "CORRESP", "filed": "2026-08-27", "accession": "0001213900-25-118274", "filing_url": "https://www.sec.gov/Archives/edgar/data/1736035/000121390025118274/0001213900-25-118274-index.htm", "headline": "Blackstone Secured Lending Fund responded to SEC staff comments on fair value", "evidence": { "cited_sections": [ "Item 7 2. The disclosure under \u201cNet Realized Gain (Loss)\u201d on, page 124" ], "direction": "company to staff", "letter_dated": "2025-12-04", "published_on_edgar": "2026-08-27", "reviewing": "Blackstone Secured Lending Fund (File No. 814-01299) Annual Report on Form 10-K for the year ended December 31, 2023 Dear Ms. Hamilton: On behalf of Blackstone ", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Fair value", "MD&A" ], "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." }, "quote": "Please revise accordingly. Response: The Fund hereby confirms that it will make the requested change in future filings. 6. Disclosure in \u201cNote 3 \u2014 Agreements and Related Party Transactions \u2014 Administration Agreement\u201d on pages 187 \u2013 188 states, \u201cThe Administrator has elected to forgo any reimbursement for rent and other occupancy costs for the years ended December 31, 2023, 2022 and 2021.\u201d Disclosure in \u201cItem 7\u2026", "prior_accession": "", "prior_url": "" }, { "id": "632543a81948f128", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Arthur J. Gallagher & Co.", "cik": 354190, "ticker": "AJG", "sic_desc": "Finance, insurance and real estate", "size_tier": "mega", "public_float": 71117000000.0, "form": "8-K", "filed": "2026-08-27", "accession": "0000354190-26-000197", "filing_url": "https://www.sec.gov/Archives/edgar/data/354190/000035419026000197/0000354190-26-000197-index.htm", "headline": "Arthur J. Gallagher & Co.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7ff2ba1ec280c67b", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "AVIAT NETWORKS, INC.", "cik": 1377789, "ticker": "AVNW", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 224400000.0, "form": "10-K", "filed": "2026-08-27", "accession": "0001628280-26-059187", "filing_url": "https://www.sec.gov/Archives/edgar/data/1377789/000162828026059187/0001628280-26-059187-index.htm", "headline": "AVIAT NETWORKS, INC. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-09-10", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 692, "weakness_first_reported": "2024-10-04", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "(a Delaware corporation) and subsidiaries (the \u201cCompany\u201d) as of July 3, 2026, based on criteria established in the 2013 Internal Control\u2014Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (\u201cCOSO\u201d). In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of July 3, 2026, based on criteria established in the 2013 Internal Control\u2014Integrated Framework issued by COSO. We also have audited, in accordance\u2026", "prior_accession": "0001377789-25-000068", "prior_url": "https://www.sec.gov/Archives/edgar/data/1377789/000137778925000068/avnw-20250627.htm" }, { "id": "3bb25b41c7c41868", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "NEIGHBORHOOD INTELLIGENCE, INC.", "cik": 1130713, "ticker": "NXH", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 600000000.0, "form": "CORRESP", "filed": "2026-08-26", "accession": "0001130713-25-000066", "filing_url": "https://www.sec.gov/Archives/edgar/data/1130713/000113071325000066/0001130713-25-000066-index.htm", "headline": "BED BATH & BEYOND, INC. responded to SEC staff comments on non-GAAP measures", "evidence": { "cited_sections": [], "direction": "company to staff", "formerly": "BED BATH & BEYOND, INC.", "letter_dated": "2025-09-18", "published_on_edgar": "2026-08-26", "reviewing": "Bed Bath & Beyond, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Form 10-Q for Quarterly Period Ended June 30, 2025 Item 2.02 Form 8-K Dated February 2", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Non-GAAP measures", "Goodwill and impairment", "Income taxes", "Fair value", "Leases", "Share-based compensation", "MD&A" ], "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." }, "quote": "Please revise your statements of operations to include gains on sale of intangible assets and write-downs of assets held for sale (i.e., your corporate headquarters) in operating income (loss). Otherwise, tell us in detail why ASC 610-20-45-1 and ASC 360-10-45-5 do not apply. Also, refer to ASC 360-10-15-5(b), since the intangible assets sold were no longer to be held and used. This comment also applies to your Form\u2026", "prior_accession": "", "prior_url": "" }, { "id": "a44c35e2436bf651", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "NEIGHBORHOOD INTELLIGENCE, INC.", "cik": 1130713, "ticker": "NXH", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 600000000.0, "form": "CORRESP", "filed": "2026-08-26", "accession": "0001130713-25-000070", "filing_url": "https://www.sec.gov/Archives/edgar/data/1130713/000113071325000070/0001130713-25-000070-index.htm", "headline": "BED BATH & BEYOND, INC. responded to SEC staff comments on non-GAAP measures", "evidence": { "cited_sections": [], "direction": "company to staff", "formerly": "BED BATH & BEYOND, INC.", "letter_dated": "2025-09-29", "published_on_edgar": "2026-08-26", "reviewing": "Bed Bath & Beyond, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Form 10-Q for Quarterly Period Ended June 30, 2025 Item 2.02 Form 8-K Dated February 2", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Non-GAAP measures", "Segment reporting", "Goodwill and impairment", "Internal control", "Income taxes", "Share-based compensation", "MD&A" ], "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." }, "quote": "Please revise your statements of operations to include gains on sale of intangible assets and write-downs of assets held for sale (i.e., your corporate headquarters) in operating income (loss). Otherwise, tell us in detail why ASC 610-20-45-1 and ASC 360-10-45-5 do not apply. Also, refer to ASC 360-10-15-5(b), since the intangible assets sold were no longer to be held and used. This comment also applies to your Form\u2026", "prior_accession": "", "prior_url": "" }, { "id": "348d50b26b57be85", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "NEIGHBORHOOD INTELLIGENCE, INC.", "cik": 1130713, "ticker": "NXH", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 600000000.0, "form": "CORRESP", "filed": "2026-08-26", "accession": "0001130713-25-000082", "filing_url": "https://www.sec.gov/Archives/edgar/data/1130713/000113071325000082/0001130713-25-000082-index.htm", "headline": "BED BATH & BEYOND, INC. responded to SEC staff comments on non-GAAP measures", "evidence": { "cited_sections": [ "Item 9A. Controls and Procedures, page 83" ], "direction": "company to staff", "formerly": "BED BATH & BEYOND, INC.", "letter_dated": "2025-12-08", "published_on_edgar": "2026-08-26", "reviewing": "Bed Bath & Beyond, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Item 2.02 Form 8-K Dated October 27, 2025 Responses Dated September 29, 2025 and Septe", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Non-GAAP measures", "Segment reporting", "Internal control", "Income taxes", "Fair value", "Leases", "Share-based compensation", "MD&A" ], "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." }, "quote": "Please tell us in further detail how you determined the qualitative factors overcame the quantitative significance of the errors to your Operating Income (Loss) in each of the following periods: \u2022fiscal year ended December 31, 2023, \u2022the three and six months ended June 30, 2025 and \u2022the three and six months ended June 30, 2024. Also, it appears in your quantitative analysis that you have reflected the $10.3 million\u2026", "prior_accession": "", "prior_url": "" }, { "id": "3bd6c6ca856d11eb", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "NEIGHBORHOOD INTELLIGENCE, INC.", "cik": 1130713, "ticker": "NXH", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 600000000.0, "form": "UPLOAD", "filed": "2026-08-26", "accession": "0000000000-25-009566", "filing_url": "https://www.sec.gov/Archives/edgar/data/1130713/000000000025009566/0000000000-25-009566-index.htm", "headline": "SEC staff questioned NEIGHBORHOOD INTELLIGENCE, INC.'s accounting for non-GAAP measures", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-04", "published_on_edgar": "2026-08-26", "reviewing": "Bed Bath & Beyond, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Form 10-Q for Quarterly Period Ended June 30, 2025 Item 2.02 Form 8-K Dated February 2", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures", "Goodwill and impairment", "Income taxes", "Fair value", "MD&A" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6594a8cdf1823760", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "NEIGHBORHOOD INTELLIGENCE, INC.", "cik": 1130713, "ticker": "NXH", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 600000000.0, "form": "UPLOAD", "filed": "2026-08-26", "accession": "0000000000-25-010819", "filing_url": "https://www.sec.gov/Archives/edgar/data/1130713/000000000025010819/0000000000-25-010819-index.htm", "headline": "SEC staff questioned NEIGHBORHOOD INTELLIGENCE, INC.'s accounting for non-GAAP measures", "evidence": { "cited_sections": [ "Item 9A. Controls and Procedures, page 83" ], "direction": "staff to company", "letter_dated": "2025-11-18", "published_on_edgar": "2026-08-26", "reviewing": "Bed Bath & Beyond, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Item 2.02 Form 8-K Dated October 27, 2025 Responses Dated September 29, 2025 and Septe", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures", "Internal control", "Income taxes", "Fair value" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "834165f0b0c84b38", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "MSP Recovery, Inc.", "cik": 1802450, "ticker": "MSPR", "sic_desc": "Services", "size_tier": "small", "public_float": 7239020.0, "form": "NT 10-Q", "filed": "2026-08-26", "accession": "0001213900-26-093940", "filing_url": "https://www.sec.gov/Archives/edgar/data/1802450/000121390026093940/0001213900-26-093940-index.htm", "headline": "MSP Recovery, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) by the prescribed due date without unreasonable effort or expense. The Company is experiencing severe liquidity constraints, is reliant on loan funding to support operations, and is actively evaluating and pursuing financing and reorganization alternatives, including preparation for a potential restructuring process. In addition, the Company\u2019s Chief Financial Officer resigned effective February 17, 2026. The departure of the Chief Financial Officer has created incremental operational constraints in completing the quarter-end financial close process and preparing\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) by the prescribed due date without unreasonable effort or expense. The Company is experiencing severe liquidity constraints, is reliant on loan funding to support operations, and is actively evaluating and pursuing financing and reorganization alternatives, including preparation for a potential restructuring process. In addition, the Company\u2019s Chief Financial Officer resigned effective February 17, 2026. The departure of the Chief Financial Officer has created incremental operational constraints in completing the quarter-end financial close process and preparing\u2026", "prior_accession": "", "prior_url": "" }, { "id": "29a1282a3094fb78", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Inhibikase Therapeutics, Inc.", "cik": 1750149, "ticker": "", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 127300000.0, "form": "8-K", "filed": "2026-08-26", "accession": "0001193125-26-368296", "filing_url": "https://www.sec.gov/Archives/edgar/data/1750149/000119312526368296/0001193125-26-368296-index.htm", "headline": "Inhibikase Therapeutics, Inc. dismissed CohnReznick and engaged Deloitte", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "CohnReznick", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Deloitte", "successor_tier": "big_four", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "57c54405d7cc3c47", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "EXTREME NETWORKS INC", "cik": 1078271, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1600000000.0, "form": "8-K", "filed": "2026-08-26", "accession": "0001193125-26-368873", "filing_url": "https://www.sec.gov/Archives/edgar/data/1078271/000119312526368873/0001193125-26-368873-index.htm", "headline": "EXTREME NETWORKS INC reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": null, "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", "successor_auditor": "", "successor_tier": "", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0f92db8dabea9b0d", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Distribution Solutions Group, Inc.", "cik": 703604, "ticker": "DSGR", "sic_desc": "Wholesale trade", "size_tier": "mid", "public_float": 298778940.0, "form": "CORRESP", "filed": "2026-08-26", "accession": "0001193125-25-336452", "filing_url": "https://www.sec.gov/Archives/edgar/data/703604/000119312525336452/0001193125-25-336452-index.htm", "headline": "Distribution Solutions Group, Inc. responded to SEC staff comments on internal control", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-12-30", "published_on_edgar": "2026-08-26", "reviewing": "Distribution Solutions Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Filed March 6, 2025 Form 8-K filed October 30, 2025 File No. 000-10546 ", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Internal control", "Non-GAAP measures" ], "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." }, "quote": "Please tell us why you omitted management\u2019s assessment of the effectiveness of the registrant\u2019s internal control over financial reporting, including a statement as to whether or not internal control over financial reporting is effective. Refer to Item 308(a)(3) of Regulation S-K. Please also tell us why you omitted a statement that the registered public accounting firm that audited the financial statements included\u2026", "prior_accession": "", "prior_url": "" }, { "id": "32744b950d594949", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Distribution Solutions Group, Inc.", "cik": 703604, "ticker": "DSGR", "sic_desc": "Wholesale trade", "size_tier": "mid", "public_float": 298778940.0, "form": "UPLOAD", "filed": "2026-08-26", "accession": "0000000000-25-011684", "filing_url": "https://www.sec.gov/Archives/edgar/data/703604/000000000025011684/0000000000-25-011684-index.htm", "headline": "SEC staff questioned Distribution Solutions Group, Inc.'s accounting for internal control", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-12-18", "published_on_edgar": "2026-08-26", "reviewing": "Distribution Solutions Group, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Filed March 6, 2025 Form 8-K filed October 30, 2025 File No. 000-10546 Dear", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Internal control", "Non-GAAP measures" ], "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." }, "quote": "Please tell us why you omitted management\u2019s assessment of the effectiveness of the registrant's internal control over financial reporting, including a statement as to whether or not internal control over financial reporting is effective. Refer to Item 308(a)(3) of Regulation S-K. Please also tell us why you omitted a statement that the registered public accounting firm that audited the financial statements included\u2026", "prior_accession": "", "prior_url": "" }, { "id": "4c8ecee384d4cccb", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CuriosityStream Inc.", "cik": 1776909, "ticker": "CURI", "sic_desc": "Services", "size_tier": "mid", "public_float": 179700000.0, "form": "8-K", "filed": "2026-08-26", "accession": "0001628280-26-059083", "filing_url": "https://www.sec.gov/Archives/edgar/data/1776909/000162828026059083/0001628280-26-059083-index.htm", "headline": "CuriosityStream Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7aa25ce21d9964c8", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ACURA PHARMACEUTICALS, INC", "cik": 786947, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-26", "accession": "0001104659-26-101083", "filing_url": "https://www.sec.gov/Archives/edgar/data/786947/000110465926101083/0001104659-26-101083-index.htm", "headline": "ACURA PHARMACEUTICALS, INC told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 12, "other_periodic_reports_filed": null, "routine": false, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant\u2019s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 will not be filed within the prescribed time period because of the Company\u2019s liquidity including the Company\u2019s ability to meet day-to-day operation obligations. We continue to work on finding funding solutions and are dependent on the receipt of loans from Abuse Deterrent Pharma, LLC, which are used to meet day-to-day operation obligations, although no assurance can be made that the receipt of such loans will continue or be sufficient to meet long-term day-to-day operation obligations. We have not filed our Annual Reports for the year ended December 31, 2022, December 31, 2023, December 31, 2024 and\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant\u2019s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 will not be filed within the prescribed time period because of the Company\u2019s liquidity including the Company\u2019s ability to meet day-to-day operation obligations. We continue to work on finding funding solutions and are dependent on the receipt of loans from Abuse Deterrent Pharma, LLC, which are used to meet day-to-day operation obligations, although no assurance can be made that the receipt of such loans will continue or be sufficient to meet long-term day-to-day operation obligations. We have not filed our Annual Reports for the year ended December 31, 2022, December 31, 2023, December 31, 2024 and\u2026", "prior_accession": "", "prior_url": "" }, { "id": "6006fb28a9cac3ac", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Targa Resources Corp.", "cik": 1389170, "ticker": "TRGP", "sic_desc": "Transportation and utilities", "size_tier": "mega", "public_float": 37012700000.0, "form": "8-K", "filed": "2026-08-25", "accession": "0001193125-26-364099", "filing_url": "https://www.sec.gov/Archives/edgar/data/1389170/000119312526364099/0001193125-26-364099-index.htm", "headline": "Targa Resources Corp.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f86437d91b43a373", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Sadot Group Inc.", "cik": 1701756, "ticker": "SDOT", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 619984000.0, "form": "8-K", "filed": "2026-08-25", "accession": "0001731122-26-001134", "filing_url": "https://www.sec.gov/Archives/edgar/data/1701756/000173112226001134/0001731122-26-001134-index.htm", "headline": "Sadot Group Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "016e8d843a6f5baf", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "SYNTEC OPTICS HOLDINGS, INC.", "cik": 1866816, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 111899000.0, "form": "8-K", "filed": "2026-08-25", "accession": "0001493152-26-040058", "filing_url": "https://www.sec.gov/Archives/edgar/data/1866816/000149315226040058/0001493152-26-040058-index.htm", "headline": "SYNTEC OPTICS HOLDINGS, INC. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "CBIZ", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "", "successor_tier": "", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "cad0ecaaefa9371a", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "STANLEY BLACK & DECKER, INC.", "cik": 93556, "ticker": "SWK", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 12300000000.0, "form": "CORRESP", "filed": "2026-08-25", "accession": "0000093556-25-000078", "filing_url": "https://www.sec.gov/Archives/edgar/data/93556/000009355625000078/0000093556-25-000078-index.htm", "headline": "STANLEY BLACK & DECKER, INC. responded to SEC staff comments on non-GAAP measures", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-04-29", "published_on_edgar": "2026-08-25", "reviewing": "Stanley Black & Decker, Inc. Form 10-K for the Year Ended December 28, 2024 Form 8-K furnished on February 5, 2025 File No. 001-05224 Dear Ms. Erlanger and Mr. ", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Non-GAAP measures", "Income taxes", "Inventory", "Goodwill and impairment", "Segment reporting" ], "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." }, "quote": "We note from the tables on page 33 and 34 that you are making non-GAAP adjustments to income taxes on continuing operations. Please revise to include disclosure on how this adjustment has been calculated or determined. See Question 102.11 of the SEC Staff\u2019s C&DI on Non-GAAP Financial Measures. The Company acknowledges the Staff\u2019s comment and advises the Staff that the income taxes attributable to its Non-GAAP\u2026", "prior_accession": "", "prior_url": "" }, { "id": "5663757d1a33f414", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "STANLEY BLACK & DECKER, INC.", "cik": 93556, "ticker": "SWK", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 12300000000.0, "form": "CORRESP", "filed": "2026-08-25", "accession": "0000093556-25-000110", "filing_url": "https://www.sec.gov/Archives/edgar/data/93556/000009355625000110/0000093556-25-000110-index.htm", "headline": "STANLEY BLACK & DECKER, INC. responded to SEC staff comments on inventory", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-05-21", "published_on_edgar": "2026-08-25", "reviewing": "Stanley Black & Decker, Inc. Form 10-K for the Year Ended December 28, 2024 Form 10-Q for the Quarter Ended March 29, 2025 Response Letter dated April 29, 2025 ", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Inventory", "Non-GAAP measures" ], "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." }, "quote": "We note from your response to prior comment 2, that in 2024, the footprint rationalization adjustment includes $45.2m of costs related to the transformation or reconfiguration of other sites within your manufacturing and distribution network. You also state that these costs primarily related to inventory transfer costs and engineering and information technology costs to re-configure the operations, processes\u2026", "prior_accession": "", "prior_url": "" }, { "id": "db41d55555624910", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "STANLEY BLACK & DECKER, INC.", "cik": 93556, "ticker": "SWK", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 12300000000.0, "form": "CORRESP", "filed": "2026-08-25", "accession": "0000093556-25-000146", "filing_url": "https://www.sec.gov/Archives/edgar/data/93556/000009355625000146/0000093556-25-000146-index.htm", "headline": "STANLEY BLACK & DECKER, INC. responded to SEC staff comments on inventory", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-08-06", "published_on_edgar": "2026-08-25", "reviewing": "Stanley Black & Decker, Inc. Form 10-K for the Year Ended December 28, 2024 Form 10-Q for the Quarter Ended March 29, 2025 Response Letter dated May 21, 2025 Fi", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Inventory" ], "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." }, "quote": "We note from your response to our prior comment 2 that the closure of the Ft. Worth site and related inventory and tooling charges were a result of your inability to fully ramp production using new automation technology and equipment. As a result, the inventory and tooling were no longer viable or usable elsewhere in the Company\u2019s operations. Please tell us more about the decision to close the Ft. Worth plant\u2026", "prior_accession": "", "prior_url": "" }, { "id": "3ff708d6ecc7b00f", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "STANLEY BLACK & DECKER, INC.", "cik": 93556, "ticker": "SWK", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 12300000000.0, "form": "CORRESP", "filed": "2026-08-25", "accession": "0000093556-25-000149", "filing_url": "https://www.sec.gov/Archives/edgar/data/93556/000009355625000149/0000093556-25-000149-index.htm", "headline": "STANLEY BLACK & DECKER, INC. responded to SEC staff comments on non-GAAP measures", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-09", "published_on_edgar": "2026-08-25", "reviewing": "Stanley Black & Decker, Inc. Form 10-K for the Year Ended December 28, 2024 Form 10-Q for the Quarter Ended March 29, 2025 Response Letter dated August 6, 2025 ", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Non-GAAP measures", "Inventory" ], "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." }, "quote": "We note your response to our prior comment, and continue to believe that the adjustment to your non-GAAP financial measures for the write-off of inventory related to the closure of the Ft. Worth site is not appropriate as those costs represent normal, recurring costs of operations. See Question 100.01 in the Compliance & Disclosure Interpretations on Non-GAAP Financial Measures. Please revise future filings\u2026", "prior_accession": "", "prior_url": "" }, { "id": "48a7f2453fa2b3e0", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "STANLEY BLACK & DECKER, INC.", "cik": 93556, "ticker": "SWK", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 12300000000.0, "form": "UPLOAD", "filed": "2026-08-25", "accession": "0000000000-25-003463", "filing_url": "https://www.sec.gov/Archives/edgar/data/93556/000000000025003463/0000000000-25-003463-index.htm", "headline": "SEC staff questioned STANLEY BLACK & DECKER, INC.'s accounting for non-GAAP measures", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-04-01", "published_on_edgar": "2026-08-25", "reviewing": "Stanley Black & Decker, Inc. Form 10-K for the Year Ended December 28, 2024 Form 8-K furnished on February 5, 2025 File No. 001-05224 Dear Patrick Hallinan: We ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Non-GAAP measures", "Income taxes", "Goodwill and impairment", "Inventory", "Segment reporting" ], "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." }, "quote": "We note from the tables on page 33 and 34 that you are making non-GAAP adjustments to income taxes on continuing operations. Please revise to include disclosure on how this adjustment has been calculated or determined. See Question 102.11 of the SEC Staff\u2019s C&DI on Non-GAAP Financial Measures. We note from footnote (1) at the top of page 35, that the adjustment for \u201cfootprint rationalization\u201d costs in 2024 primarily\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9924af64fba125cb", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "STANLEY BLACK & DECKER, INC.", "cik": 93556, "ticker": "SWK", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 12300000000.0, "form": "UPLOAD", "filed": "2026-08-25", "accession": "0000000000-25-004840", "filing_url": "https://www.sec.gov/Archives/edgar/data/93556/000000000025004840/0000000000-25-004840-index.htm", "headline": "SEC staff questioned STANLEY BLACK & DECKER, INC.'s accounting for inventory", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-05-07", "published_on_edgar": "2026-08-25", "reviewing": "Stanley Black & Decker, Inc. Form 10-K for the Year Ended December 28, 2024 Form 10-Q for the Quarter Ended March 29, 2025 Response Letter dated April 29, 2025 ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Inventory", "Non-GAAP measures" ], "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." }, "quote": "We note from your response to prior comment 2, that in 2024, the footprint rationalization adjustment includes $45.2m of costs related to the transformation or re- configuration of other sites within your manufacturing and distribution network. You also state that these costs primarily related to inventory transfer costs and engineering and information technology costs to re-configure the operations, processes\u2026", "prior_accession": "", "prior_url": "" }, { "id": "c834c67933e46e47", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "STANLEY BLACK & DECKER, INC.", "cik": 93556, "ticker": "SWK", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 12300000000.0, "form": "UPLOAD", "filed": "2026-08-25", "accession": "0000000000-25-007275", "filing_url": "https://www.sec.gov/Archives/edgar/data/93556/000000000025007275/0000000000-25-007275-index.htm", "headline": "SEC staff questioned STANLEY BLACK & DECKER, INC.'s accounting for inventory", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-07-10", "published_on_edgar": "2026-08-25", "reviewing": "Stanley Black & Decker, Inc. Form 10-K for the Year Ended December 28, 2024 Form 10-Q for the Quarter Ended March 29, 2025 Response Letter dated May 21, 2025 Fi", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Inventory" ], "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." }, "quote": "We note from your response to our prior comment 2 that the closure of the Ft. Worth site and related inventory and tooling charges were a result of your inability to fully ramp production using new automation technology and equipment. As a result, the inventory and tooling were no longer viable or usable elsewhere in the Company\u2019s operations. Please tell us more about the decision to close the Ft. Worth plant\u2026", "prior_accession": "", "prior_url": "" }, { "id": "c7510607770ad5b4", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "STANLEY BLACK & DECKER, INC.", "cik": 93556, "ticker": "SWK", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 12300000000.0, "form": "UPLOAD", "filed": "2026-08-25", "accession": "0000000000-25-009094", "filing_url": "https://www.sec.gov/Archives/edgar/data/93556/000000000025009094/0000000000-25-009094-index.htm", "headline": "SEC staff questioned STANLEY BLACK & DECKER, INC.'s accounting for non-GAAP measures", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-08-26", "published_on_edgar": "2026-08-25", "reviewing": "Stanley Black & Decker, Inc. Form 10-K for the Year Ended December 28, 2024 Form 10-Q for the Quarter Ended March 29, 2025 Response Letter dated August 6, 2025 ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Non-GAAP measures", "Inventory" ], "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." }, "quote": "We note your response to our prior comment, and continue to believe that the adjustment to your non-GAAP financial measures for the write-off of inventory related to the closure of the Ft. Worth site is not appropriate as those costs represent normal, recurring costs of operations. See Question 100.01 in the Compliance & Disclosure Interpretations on Non-GAAP Financial Measures. Please revise future filings\u2026", "prior_accession": "", "prior_url": "" }, { "id": "5a106ab4eeb8286d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "RENASANT CORP", "cik": 715072, "ticker": "RNST", "sic_desc": "State commercial banks", "size_tier": "large", "public_float": 3347830064.0, "form": "8-K", "filed": "2026-08-25", "accession": "0000715072-26-000079", "filing_url": "https://www.sec.gov/Archives/edgar/data/715072/000071507226000079/0000715072-26-000079-index.htm", "headline": "RENASANT CORP's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "200c050e7d5923aa", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "D-Wave Quantum Inc.", "cik": 1907982, "ticker": "QBTS", "sic_desc": "Services", "size_tier": "large", "public_float": 4929610182.0, "form": "8-K", "filed": "2026-08-25", "accession": "0001907982-26-000138", "filing_url": "https://www.sec.gov/Archives/edgar/data/1907982/000190798226000138/0001907982-26-000138-index.htm", "headline": "D-Wave Quantum Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "fb5f53c34252e609", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "COMMONWEALTH EDISON Co", "cik": 22606, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-08-25", "accession": "0001109357-26-000084", "filing_url": "https://www.sec.gov/Archives/edgar/data/22606/000110935726000084/0001109357-26-000084-index.htm", "headline": "COMMONWEALTH EDISON Co's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "66ca8b90697beecb", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ZRCN Inc.", "cik": 1901297, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1000000.0, "form": "NT 10-Q", "filed": "2026-08-24", "accession": "0001493152-26-039844", "filing_url": "https://www.sec.gov/Archives/edgar/data/1901297/000149315226039844/0001493152-26-039844-index.htm", "headline": "ZRCN Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 10, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review of the information required to be presented in the Form 10-Q for the relevant fiscal year has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such annual report no later than 5 days after its original due date; however, the registrant will not meet the 5 day reporting deadline and will file its financial statements on Form 10-Q as soon as possible.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review of the information required to be presented in the Form 10-Q for the relevant fiscal year has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such annual report no later than 5 days after its original due date; however, the registrant will not meet the 5 day reporting deadline and will file its financial statements on Form 10-Q as soon as possible.", "prior_accession": "", "prior_url": "" }, { "id": "945512a900a32224", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Webstar Technology Group Inc.", "cik": 1645155, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 11151622.0, "form": "8-K/A", "filed": "2026-08-24", "accession": "0001493152-26-039885", "filing_url": "https://www.sec.gov/Archives/edgar/data/1645155/000149315226039885/0001493152-26-039885-index.htm", "headline": "Webstar Technology Group Inc.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": null, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "", "predecessor_tier": "", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Victor Mokuolu, CPA PLLC", "successor_tier": "other", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1a03e03d653f0407", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Tempest Therapeutics, Inc.", "cik": 1544227, "ticker": "TPST", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 53600000.0, "form": "8-K", "filed": "2026-08-24", "accession": "0001193125-26-363695", "filing_url": "https://www.sec.gov/Archives/edgar/data/1544227/000119312526363695/0001193125-26-363695-index.htm", "headline": "Tempest Therapeutics, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "955862ceab5e21e3", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Northann Corp.", "cik": 1923780, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2335761.0, "form": "8-K/A", "filed": "2026-08-24", "accession": "0001575872-26-000605", "filing_url": "https://www.sec.gov/Archives/edgar/data/1923780/000157587226000605/0001575872-26-000605-index.htm", "headline": "Northann Corp.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": null, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "", "predecessor_tier": "", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "", "successor_tier": "", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "dc8b1e6b51bdb271", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Northann Corp.", "cik": 1923780, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2335761.0, "form": "8-K/A", "filed": "2026-08-24", "accession": "0001575872-26-000605", "filing_url": "https://www.sec.gov/Archives/edgar/data/1923780/000157587226000605/0001575872-26-000605-index.htm", "headline": "Northann Corp. said previously issued financial statements should no longer be relied upon", "evidence": { "item_code": "4.02", "item_title": "Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "severity": "normal", "source": "SEC 8-K item code", "why": "The company told investors that previously issued financial statements should no longer be relied upon." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7abf7eea9cbd5d03", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "KINGSTONE COMPANIES, INC.", "cik": 33992, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 206834561.0, "form": "8-K", "filed": "2026-08-24", "accession": "0001021771-26-000111", "filing_url": "https://www.sec.gov/Archives/edgar/data/33992/000102177126000111/0001021771-26-000111-index.htm", "headline": "Deloitte resigned as KINGSTONE COMPANIES, INC.'s auditor", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": null, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Deloitte", "predecessor_tier": "big_four", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "", "successor_tier": "", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a829b07e28a3ac95", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "IX Acquisition Corp.", "cik": 1852019, "ticker": "IXAQF", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 19000000.0, "form": "NT 10-Q", "filed": "2026-08-24", "accession": "0001104659-26-100242", "filing_url": "https://www.sec.gov/Archives/edgar/data/1852019/000110465926100242/0001104659-26-100242-index.htm", "headline": "IX Acquisition Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 10, "other_periodic_reports_filed": null, "routine": false, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "We could not timely file our Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026, because the financial statements could not be completed in sufficient time to solicit and obtain the necessary review of the subject report and signatures thereto in a timely fashion prior to the due date of the report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "We could not timely file our Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026, because the financial statements could not be completed in sufficient time to solicit and obtain the necessary review of the subject report and signatures thereto in a timely fashion prior to the due date of the report.", "prior_accession": "", "prior_url": "" }, { "id": "fe28077e5f906b08", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Ecovyst Inc.", "cik": 1708035, "ticker": "ECVT", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1036993857.0, "form": "8-K", "filed": "2026-08-24", "accession": "0001193125-26-361724", "filing_url": "https://www.sec.gov/Archives/edgar/data/1708035/000119312526361724/0001193125-26-361724-index.htm", "headline": "Ecovyst Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1b7c86fea071dfb3", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "ConnectM Technology Solutions, Inc.", "cik": 1895249, "ticker": "CNTM", "sic_desc": "Construction", "size_tier": "small", "public_float": 69535393.0, "form": "10-Q", "filed": "2026-08-24", "accession": "0001104659-26-099803", "filing_url": "https://www.sec.gov/Archives/edgar/data/1895249/000110465926099803/0001104659-26-099803-index.htm", "headline": "ConnectM Technology Solutions, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-05-26", "prior_form": "10-Q", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "Since May 2025, the Company has raised in excess of $15 million through equity and debt financings, principally from existing shareholders and family offices. The Company\u2019s access to institutional capital has nonetheless remained constrained relative to the period prior to the delisting, and financings have been completed on terms reflecting a higher cost of capital. These conditions raise substantial doubt about its ability to continue as a going concern. Transactions Completed During and Subsequent to the Quarter During the quarter ended June 30, 2026 and subsequent to quarter end, the\u2026", "prior_accession": "0001104659-26-066196", "prior_url": "https://www.sec.gov/Archives/edgar/data/1895249/000110465926066196/cntm-20260331x10q.htm" }, { "id": "eefacb6cb75d12b8", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Brownie's Marine Group, Inc", "cik": 1166708, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 5273810.0, "form": "8-K", "filed": "2026-08-24", "accession": "0001493152-26-039804", "filing_url": "https://www.sec.gov/Archives/edgar/data/1166708/000149315226039804/0001493152-26-039804-index.htm", "headline": "Brownie's Marine Group, Inc said previously issued financial statements should no longer be relied upon", "evidence": { "item_code": "4.02", "item_title": "Non-Reliance on Previously Issued Financial Statements or 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"evidence": { "disagreement_disclosed": false, "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e7645529b4595564", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SYNAPTICS Inc", "cik": 817720, "ticker": "SYNA", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 2029344033.0, "form": "8-K", "filed": "2026-08-21", "accession": "0000817720-26-000061", "filing_url": "https://www.sec.gov/Archives/edgar/data/817720/000081772026000061/0000817720-26-000061-index.htm", "headline": "SYNAPTICS Inc's Chief Financial Officer departed, replaced on an 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should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e63dfed82c6162f0", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "New Fortress Energy Inc.", "cik": 1749723, "ticker": "NFE", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 2274600000.0, "form": "8-K", "filed": "2026-08-21", "accession": "0001749723-26-000110", "filing_url": "https://www.sec.gov/Archives/edgar/data/1749723/000174972326000110/0001749723-26-000110-index.htm", "headline": "New Fortress Energy Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "disagreement_disclosed": false, "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7cab6ed45df7f97f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "KINETIC GROUP INC.", "cik": 1696195, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 50207900.0, "form": "NT 10-K/A", "filed": "2026-08-21", "accession": "0001477932-26-005209", "filing_url": "https://www.sec.gov/Archives/edgar/data/1696195/000147793226005209/0001477932-26-005209-index.htm", "headline": "KINETIC GROUP INC. told the SEC it could not file 7 periodic reports on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 235, "filings_in_batch": 7, "other_forms": [ "NT 10-Q", "NT 10-Q/A" ], "other_periodic_reports_filed": false, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file, without unreasonable effort and expense, its Form 10-K report for the period ended September 2025 because the Registrant and auditors will review all information for 10Q pending to publishing and they require additional detailed information to complete their revision. We expect to finalize the delivery of 10K 2025 at end of December 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file, without unreasonable effort and expense, its Form 10-K report for the period ended September 2025 because the Registrant and auditors will review all information for 10Q pending to publishing and they require additional detailed information to complete their revision. We expect to finalize the delivery of 10K 2025 at end of December 2026.", "prior_accession": "", "prior_url": "" }, { "id": "a9e27891dee6bc23", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "GridAI Technologies Corp.", "cik": 1604191, "ticker": "GRDX", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 14900000.0, "form": "10-Q", "filed": "2026-08-21", "accession": "0001104659-26-099751", "filing_url": "https://www.sec.gov/Archives/edgar/data/1604191/000110465926099751/0001104659-26-099751-index.htm", "headline": "GridAI Technologies Corp. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "filing body", "prior_filed": "2026-05-27", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "For those technologies that reach commercialization, the related intangible assets will be amortized over their estimated useful lives. For tax purposes, intangible assets related to IPR&D are considered indefinite-lived intangible assets. Substantial Doubt about the Company\u2019s Ability to Continue as a Going Concern As of June 30, 2026, the Company had cash and cash equivalents of approximately $1.4 million, a working capital deficit of approximately $11.8 million, and an accumulated deficit of approximately $224.9 million. The Company has been, and is expected to continue, exploring various\u2026", "prior_accession": "0001104659-26-066519", "prior_url": "https://www.sec.gov/Archives/edgar/data/1604191/000110465926066519/grdx-20260331x10q.htm" }, { "id": "5337317d07b6dcd7", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Gaucho Group Holdings, Inc.", "cik": 1559998, "ticker": "", "sic_desc": "Land subdividers and developers", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-08-21", "accession": "0001493152-26-039645", "filing_url": "https://www.sec.gov/Archives/edgar/data/1559998/000149315226039645/0001493152-26-039645-index.htm", "headline": "Gaucho Group Holdings, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "CBIZ", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "", "successor_tier": "", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e80f8634c9c82c63", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Bubblr Inc.", "cik": 1873722, "ticker": "BBLR", "sic_desc": "Computer services", "size_tier": "small", "public_float": 3484548.0, "form": "10-Q", "filed": "2026-08-21", "accession": "0001493152-26-039643", "filing_url": "https://www.sec.gov/Archives/edgar/data/1873722/000149315226039643/0001493152-26-039643-index.htm", "headline": "Bubblr Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-05-15", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "No guarantee exists that such financing will be available to the Company, or if available, on commercially acceptable terms. Failure to obtain sufficient working capital within the required timeframe will compel the Company to reduce, restructure, or cease operations. These factors, among others, raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date these financial statements are issued. The accompanying consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded\u2026", "prior_accession": "0001493152-26-023651", "prior_url": "https://www.sec.gov/Archives/edgar/data/1873722/000149315226023651/form10-q.htm" }, { "id": "6780bfe73429275a", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "BOXABL Inc.", "cik": 1906364, "ticker": "BXBL", "sic_desc": "Construction", "size_tier": "mid", "public_float": 79509300.0, "form": "10-Q", "filed": "2026-08-21", "accession": "0001493152-26-039614", "filing_url": "https://www.sec.gov/Archives/edgar/data/1906364/000149315226039614/0001493152-26-039614-index.htm", "headline": "BOXABL Inc. disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "not comparable", "located_in": "going-concern note", "prior_filed": "2026-05-14", "prior_form": "10-Q", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "FG Merger II Corp.", "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." }, "quote": "Legacy BOXABL\u2019s unaudited condensed consolidated financial statements as of and for the six months ended June 30, 2026, filed as Exhibit 99.1 hereto, disclose that substantial doubt existed about Legacy BOXABL\u2019s ability to continue as a going concern twelve months after the financial statements are available to be issued. As described in Exhibit 99.2, Legacy BOXABL\u2019s management depicts the net proceeds received in connection with the Mergers, together with existing liquidity and cash generated from product sales. However, there can be no assurance management\u2019s plans will be achieved. 23\u2026", "prior_accession": "0001104659-26-061340", "prior_url": "https://www.sec.gov/Archives/edgar/data/1906364/000110465926061340/tmb-20260331x10q.htm" }, { "id": "6c634953c55b29e1", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "BOEING CO", "cik": 12927, "ticker": "BA", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 158300000000.0, "form": "8-K", "filed": "2026-08-21", "accession": "0001628280-26-058481", "filing_url": "https://www.sec.gov/Archives/edgar/data/12927/000162828026058481/0001628280-26-058481-index.htm", "headline": "BOEING CO's Controller departed and a successor was named", "evidence": { "disagreement_disclosed": false, "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Controller", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ad67c538b12e5596", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "WOLFSPEED, INC.", "cik": 895419, "ticker": "WOLF", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 1006783030.0, "form": "10-K", "filed": "2026-08-20", "accession": "0000895419-26-000054", "filing_url": "https://www.sec.gov/Archives/edgar/data/895419/000089541926000054/0000895419-26-000054-index.htm", "headline": "WOLFSPEED, INC. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-08-26", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0000895419-25-000110", "prior_url": "https://www.sec.gov/Archives/edgar/data/895419/000089541925000110/wolf-20250629.htm" }, { "id": "19edb241bd8b5923", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Skyward Specialty Insurance Group, Inc.", "cik": 1519449, "ticker": "SKWD", "sic_desc": "Finance, insurance and real estate", "size_tier": "large", "public_float": 2165161643.0, "form": "8-K", "filed": "2026-08-20", "accession": "0001519449-26-000056", "filing_url": "https://www.sec.gov/Archives/edgar/data/1519449/000151944926000056/0001519449-26-000056-index.htm", "headline": "Skyward Specialty Insurance Group, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "disagreement_disclosed": false, "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b9a7f9fa0f0ce360", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "LSI INDUSTRIES INC", "cik": 763532, "ticker": "LYTS", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 580496057.0, "form": "8-K", "filed": "2026-08-20", "accession": "0001437749-26-028591", "filing_url": "https://www.sec.gov/Archives/edgar/data/763532/000143774926028591/0001437749-26-028591-index.htm", "headline": "LSI INDUSTRIES INC's Chief Financial Officer departed and a successor was named", "evidence": { "disagreement_disclosed": false, "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ca324b1de034ec15", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Ingredion Inc", "cik": 1046257, "ticker": "INGR", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 8692000000.0, "form": "8-K", "filed": "2026-08-20", "accession": "0001046257-26-000244", "filing_url": "https://www.sec.gov/Archives/edgar/data/1046257/000104625726000244/0001046257-26-000244-index.htm", "headline": "Ingredion Inc's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "disagreement_disclosed": false, "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2c18638c7bebe42d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "GENWORTH FINANCIAL INC", "cik": 1276520, "ticker": "GNW", "sic_desc": "Life insurance", "size_tier": "large", "public_float": 3100000000.0, "form": "8-K", "filed": "2026-08-20", "accession": "0001276520-26-000041", "filing_url": "https://www.sec.gov/Archives/edgar/data/1276520/000127652026000041/0001276520-26-000041-index.htm", "headline": "GENWORTH FINANCIAL INC's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "disagreement_disclosed": false, "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "38cba61a74ead9d9", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Flux Power Holdings, Inc.", "cik": 1083743, "ticker": "FLUX", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 20991000.0, "form": "10-K", "filed": "2026-08-20", "accession": "0001493152-26-039471", "filing_url": "https://www.sec.gov/Archives/edgar/data/1083743/000149315226039471/0001493152-26-039471-index.htm", "headline": "Flux Power Holdings, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-12-10", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Doubt About the Company\u2019s Ability to Continue as a Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the consolidated financial statements, the Company has recurring losses from operations, an accumulated deficit, expects to incur losses for the foreseeable future and requires additional working capital to achieve its operating plans. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans regarding these\u2026", "prior_accession": "0001493152-25-026997", "prior_url": "https://www.sec.gov/Archives/edgar/data/1083743/000149315225026997/form10-ka.htm" }, { "id": "2aba5175a329e9f8", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "BOSTON BEER CO INC", "cik": 949870, "ticker": "SAM", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 2737760000.0, "form": "8-K", "filed": "2026-08-20", "accession": "0001193125-26-359163", "filing_url": "https://www.sec.gov/Archives/edgar/data/949870/000119312526359163/0001193125-26-359163-index.htm", "headline": "BOSTON BEER CO INC's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "disagreement_disclosed": false, "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3152176dcb69bba4", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Two Hands Corp", "cik": 1494413, "ticker": "TWOH", "sic_desc": "Business services", "size_tier": "small", "public_float": 11612621.0, "form": "10-Q", "filed": "2026-08-19", "accession": "0001494413-26-000039", "filing_url": "https://www.sec.gov/Archives/edgar/data/1494413/000149441326000039/0001494413-26-000039-index.htm", "headline": "Two Hands Corp cited accounting standard ASU 2024-04 for the first time in this filing series", "evidence": { "adopted": [ "2024-04" ], "adoption_year_stated": null, "contexts": [ "The adoption of ASU 2024-04 did not have a material impact on the Company\u2019s condensed consolidated financial statements." ], "new_standards": [ "2024-04", "2025-11" ], "prior_filed": "2026-05-22", "prior_form": "10-Q", "restates_existing_policy": false, "source": "accounting standards update (ASU) reference comparison", "why": "The summary of significant accounting policies changed materially from the previous comparable filing." }, "quote": "The adoption of ASU 2024-04 did not have a material impact on the Company\u2019s condensed consolidated financial statements.", "prior_accession": "0001494413-26-000026", "prior_url": "https://www.sec.gov/Archives/edgar/data/1494413/000149441326000026/twoh0326.htm" }, { "id": "7173c0ddb789660e", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "SpringBig Holdings, Inc.", "cik": 1801602, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 5200000.0, "form": "8-K", "filed": "2026-08-19", "accession": "0001213900-26-091652", "filing_url": "https://www.sec.gov/Archives/edgar/data/1801602/000121390026091652/0001213900-26-091652-index.htm", "headline": "SpringBig Holdings, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "", "predecessor_tier": "", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "", "successor_tier": "", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "050a90c29c1b8a88", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Smartbird, Inc.", "cik": 1653909, "ticker": "BIRD", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 58600000.0, "form": "10-Q", "filed": "2026-08-19", "accession": "0001437749-26-028446", "filing_url": "https://www.sec.gov/Archives/edgar/data/1653909/000143774926028446/0001437749-26-028446-index.htm", "headline": "Smartbird, Inc. said management's plans alleviate substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "not comparable", "located_in": "filing body", "prior_filed": "2026-05-15", "prior_form": "10-Q", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "Allbirds, Inc.", "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." }, "quote": "As of the issuance of the unaudited condensed consolidated financial statements for the quarterly period ended March 31, 2026, the Company disclosed that there was substantial doubt of its ability to continue as a going concern. During the three months ended June 30, 2026, we received net proceeds from the sale of the historical footwear business, from the issuance of our Convertible Notes, and from sales of our common stock under the ATM offering. This, in conjunction with the implementation of cost-cutting measures and the AI Infrastructure Business strategy, alleviated the substantial\u2026", "prior_accession": "0001628280-26-035302", "prior_url": "https://www.sec.gov/Archives/edgar/data/1653909/000162828026035302/bird-20260331.htm" }, { "id": "1a8794ffb8c6ba21", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Securetech Innovations, Inc.", "cik": 1703157, "ticker": "SCTH", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 79342232.0, "form": "10-Q", "filed": "2026-08-19", "accession": "0001017386-26-000126", "filing_url": "https://www.sec.gov/Archives/edgar/data/1703157/000101738626000126/0001017386-26-000126-index.htm", "headline": "Securetech Innovations, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2026-08-06", "prior_form": "10-Q/A", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "NOTE 2 \u2013 GOING CONCERN The accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern. In accordance with ASC 205-40, the Company has evaluated whether conditions or events exist that raise substantial doubt about its ability to continue as a going concern within one year after the date these financial statements are issued. For the six months ended June 30, 2026, the Company incurred a net loss of $1,441,466, of which $1,431,385 was attributable to SecureTech shareholders, and used $2,228,293 of cash in operating\u2026", "prior_accession": "0001017386-26-000103", "prior_url": "https://www.sec.gov/Archives/edgar/data/1703157/000101738626000103/scth_form10qa03312026.htm" }, { "id": "a4f4079db3dcc855", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "SPLASH BEVERAGE GROUP, INC.", "cik": 1553788, "ticker": "SBEV", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6454754.0, "form": "10-Q", "filed": "2026-08-19", "accession": "0001731122-26-001102", "filing_url": "https://www.sec.gov/Archives/edgar/data/1553788/000173112226001102/0001731122-26-001102-index.htm", "headline": "SPLASH BEVERAGE GROUP, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-05-20", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "During the six-month period ended June 30, 2026, the Company\u2019s net cash used in operating activities totaled approximately $2.0 million. Additionally, the Company\u2019s current liabilities exceed its current assets, and it has a working capital deficit. To date the Company has generated cash flows from issuances of equity and indebtedness. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. 12 Splash Beverage Group, Inc. Notes to the Condensed Consolidated Financial Statements Note 2 \u2013 Summary of Significant Accounting Policies, continued The\u2026", "prior_accession": "0001731122-26-000769", "prior_url": "https://www.sec.gov/Archives/edgar/data/1553788/000173112226000769/e7644_10q.htm" }, { "id": "dcd3b321b5db4ae4", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SERA PROGNOSTICS, INC.", "cik": 1534969, "ticker": "SERA", "sic_desc": "Services", "size_tier": "mid", "public_float": 183800000.0, "form": "8-K", "filed": "2026-08-19", "accession": "0001193125-26-357112", "filing_url": "https://www.sec.gov/Archives/edgar/data/1534969/000119312526357112/0001193125-26-357112-index.htm", "headline": "SERA PROGNOSTICS, INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "disagreement_disclosed": false, "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "36f331a6e70c7ae0", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "PDS Biotechnology Corp", "cik": 1472091, "ticker": "PDSB", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 103716155.0, "form": "8-K", "filed": "2026-08-19", "accession": "0001140361-26-033749", "filing_url": "https://www.sec.gov/Archives/edgar/data/1472091/000114036126033749/0001140361-26-033749-index.htm", "headline": "PDS Biotechnology Corp's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "disagreement_disclosed": false, "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "33982f1da1546227", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Ocean Power Technologies, Inc.", "cik": 1378140, "ticker": "OPTT", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 18700000.0, "form": "10-K", "filed": "2026-08-19", "accession": "0001493152-26-039261", "filing_url": "https://www.sec.gov/Archives/edgar/data/1378140/000149315226039261/0001493152-26-039261-index.htm", "headline": "Ocean Power Technologies, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-07-24", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern Uncertainty The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1(b) to the consolidated financial statements, the Company has suffered recurring losses from operations and negative cash flows from operations that raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1(b). The consolidated financial statements do not include any adjustments that might result from the outcome of this\u2026", "prior_accession": "0001641172-25-020888", "prior_url": "https://www.sec.gov/Archives/edgar/data/1378140/000164117225020888/form10-k.htm" }, { "id": "837f552062962f6e", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "OLENOX INDUSTRIES INC.", "cik": 1023994, "ticker": "OLOX", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 7781458.0, "form": "10-Q", "filed": "2026-08-19", "accession": "0001213900-26-091621", "filing_url": "https://www.sec.gov/Archives/edgar/data/1023994/000121390026091621/0001213900-26-091621-index.htm", "headline": "OLENOX INDUSTRIES INC. cited accounting standard ASU 2023-08 for the first time in this filing series", "evidence": { "adopted": [ "2023-08" ], "adoption_year_stated": 2025, "contexts": [ "The Company adopted ASU 2023-08, Intangibles \u2014 Goodwill and Other \u2014 Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets, effective January 1, 2025." ], "new_standards": [ "2023-08" ], "prior_filed": "2026-07-31", "prior_form": "10-Q", "restates_existing_policy": false, "source": "accounting standards update (ASU) reference comparison", "why": "The summary of significant accounting policies changed materially from the previous comparable filing." }, "quote": "The Company adopted ASU 2023-08, Intangibles \u2014 Goodwill and Other \u2014 Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets, effective January 1, 2025.", "prior_accession": "0001213900-26-084130", "prior_url": "https://www.sec.gov/Archives/edgar/data/1023994/000121390026084130/ea0299468-10q_olenox.htm" }, { "id": "1651a52bba858686", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "OLENOX INDUSTRIES INC.", "cik": 1023994, "ticker": "OLOX", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 7781458.0, "form": "10-Q", "filed": "2026-08-19", "accession": "0001213900-26-091621", "filing_url": "https://www.sec.gov/Archives/edgar/data/1023994/000121390026091621/0001213900-26-091621-index.htm", "headline": "OLENOX INDUSTRIES INC. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Crypto mining revenue The Company operates bitcoin mining equipment that it owns and participates in third-party mining pools under contractual arrangements whereby its mining equipment contributes computing power to the Bitcoin network in exchange for bitcoin rewards.", "The Company\u2019s performance obligation is satisfied as hash computation services are provided to the mining pool operators." ], "prior_filed": "2026-07-31", "prior_form": "10-Q", "similarity": 0.541, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Crypto mining revenue The Company operates bitcoin mining equipment that it owns and participates in third-party mining pools under contractual arrangements whereby its mining equipment contributes computing power to the Bitcoin network in exchange for bitcoin rewards.", "prior_accession": "0001213900-26-084130", "prior_url": "https://www.sec.gov/Archives/edgar/data/1023994/000121390026084130/ea0299468-10q_olenox.htm" }, { "id": "66bf434f76e17309", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Lodging Fund REIT III, Inc.", "cik": 1745032, "ticker": "", "sic_desc": "Real estate investment trusts", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q/A", "filed": "2026-08-19", "accession": "0001104659-26-098712", "filing_url": "https://www.sec.gov/Archives/edgar/data/1745032/000110465926098712/0001104659-26-098712-index.htm", "headline": "Lodging Fund REIT III, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 5, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(Attached Extra Sheets if Needed) \u200b Lodging Fund REIT III, Inc. (the \"Company\") is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 (the \"2026 Q2 10-Q\") within the prescribed time period without unreasonable effort or expense. \u200b", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(Attached Extra Sheets if Needed) \u200b Lodging Fund REIT III, Inc. (the \"Company\") is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 (the \"2026 Q2 10-Q\") within the prescribed time period without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "e9d42729709e12e0", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "KonaTel, Inc.", "cik": 845819, "ticker": "KTEL", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 10634006.0, "form": "10-Q", "filed": "2026-08-19", "accession": "0001493152-26-039185", "filing_url": "https://www.sec.gov/Archives/edgar/data/845819/000149315226039185/0001493152-26-039185-index.htm", "headline": "KonaTel, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2026-05-20", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001493152-26-024626", "prior_url": "https://www.sec.gov/Archives/edgar/data/845819/000149315226024626/form10-q.htm" }, { "id": "1464a4f546900105", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Kimball Electronics, Inc.", "cik": 1606757, "ticker": "KE", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 667300000.0, "form": "10-K", "filed": "2026-08-19", "accession": "0001606757-26-000032", "filing_url": "https://www.sec.gov/Archives/edgar/data/1606757/000160675726000032/0001606757-26-000032-index.htm", "headline": "Kimball Electronics, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2026, "contexts": [ "Federal $ 3,162 State 286 Foreign Mexico $ 4,226 Poland 875 Thailand 758 China 4,913 Other $ (2) Total $ 14,218 60 The Company adopted ASU 2023-09 prospectively for the year ended June 30, 2026, and a reconciliation of the income tax provision to the amount computed applying the U." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-08-22", "prior_form": "10-K", "restates_existing_policy": false, "source": "accounting standards update (ASU) reference comparison", "why": "The summary of significant accounting policies changed materially from the previous comparable filing." }, "quote": "Federal $ 3,162 State 286 Foreign Mexico $ 4,226 Poland 875 Thailand 758 China 4,913 Other $ (2) Total $ 14,218 60 The Company adopted ASU 2023-09 prospectively for the year ended June 30, 2026, and a reconciliation of the income tax provision to the amount computed applying the U.", "prior_accession": "0001606757-25-000027", "prior_url": "https://www.sec.gov/Archives/edgar/data/1606757/000160675725000027/ke-20250630.htm" }, { "id": "d3a17fc55ac5aead", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Hyperscale Data, Inc.", "cik": 896493, "ticker": "GPUS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 12100000.0, "form": "10-Q", "filed": "2026-08-19", "accession": "0001214659-26-010549", "filing_url": "https://www.sec.gov/Archives/edgar/data/896493/000121465926010549/0001214659-26-010549-index.htm", "headline": "Hyperscale Data, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2026-05-18", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Accordingly, these conditions and events raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management intends to address the Company\u2019s liquidity requirements through a combination of capital-raising activities, including sales of equity securities, debt or other financing arrangements, cash generated from operations, potential sales or monetization of investments or other assets, and other strategic financing transactions. The Company has an effective registration statement and an at-the-market offering program under which it may sell shares of its Class A\u2026", "prior_accession": "0001214659-26-006542", "prior_url": "https://www.sec.gov/Archives/edgar/data/896493/000121465926006542/hd51226410q.htm" }, { "id": "e4f193a6217a2dc5", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Hall Chadwick Acquisition Corp", "cik": 2079013, "ticker": "HCAC", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-08-19", "accession": "0001829126-26-009082", "filing_url": "https://www.sec.gov/Archives/edgar/data/2079013/000182912626009082/0001829126-26-009082-index.htm", "headline": "Hall Chadwick Acquisition Corp disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-05-26", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company cannot provide any assurance that new financing will be available to it on commercially acceptable terms, if at all. The Company\u2019s liquidity condition raises substantial doubt about the Company\u2019s ability to continue as a going concern for a period of time within one year after the date that the accompanying condensed financial statements are issued. Management plans to address this uncertainty through a business combination. No adjustments have been made to the carrying amounts of assets or liabilities should the Company be required to liquidate after the business completion\u2026", "prior_accession": "0001829126-26-005649", "prior_url": "https://www.sec.gov/Archives/edgar/data/2079013/000182912626005649/hallchadwickacq_10q.htm" }, { "id": "5f3714a77d9cf4a4", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Elauwit Connection, Inc.", "cik": 2063863, "ticker": "ELWT", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-08-19", "accession": "0001104659-26-098786", "filing_url": "https://www.sec.gov/Archives/edgar/data/2063863/000110465926098786/0001104659-26-098786-index.htm", "headline": "Elauwit Connection, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2026-05-15", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "The Company has incurred recurring net losses from operations and negative cash flows from operating activities since inception, with an accumulated deficit of approximately $19.9 million as of June 30, 2026. During the six months ended June 30, 2026, the Company had used approximately $5.2 million, respectively, in cash for operating activities. These conditions raise initial substantial doubt about the Company\u2019s ability to continue as a going concern. On November 6, 2025, the Company completed the Offering, raising gross proceeds of approximately $15.0 million. As of June 30, 2026, the\u2026", "prior_accession": "0001104659-26-061490", "prior_url": "https://www.sec.gov/Archives/edgar/data/2063863/000110465926061490/tmb-20260331x10q.htm" }, { "id": "8aa5d65761a8335b", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Digital Brands Group, Inc.", "cik": 1668010, "ticker": "DBGI", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 40197117.0, "form": "10-Q", "filed": "2026-08-19", "accession": "0001493152-26-039208", "filing_url": "https://www.sec.gov/Archives/edgar/data/1668010/000149315226039208/0001493152-26-039208-index.htm", "headline": "Digital Brands Group, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2026-05-20", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The conditions described above \u2014 including the Company\u2019s recurring losses, negative operating cash flows, working capital deficit, the matured Bailey sellers\u2019 promissory note and the monthly payment obligations under the RallyTown secured note (see Note 7) \u2014 raise substantial doubt about the Company\u2019s ability to continue as a going concern, and the Company\u2019s plans depend in significant part on its ability to sell equity securities under the at-the-market facility and the equity line of credit and to realize expected revenues from its collegiate apparel program, which are subject to market\u2026", "prior_accession": "0001493152-26-024610", "prior_url": "https://www.sec.gov/Archives/edgar/data/1668010/000149315226024610/form10-q.htm" }, { "id": "4b2898300c8da085", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Datavault AI Inc.", "cik": 1682149, "ticker": "DVLT", "sic_desc": "Business services", "size_tier": "small", "public_float": 47524152.0, "form": "10-Q", "filed": "2026-08-19", "accession": "0001628280-26-058013", "filing_url": "https://www.sec.gov/Archives/edgar/data/1682149/000162828026058013/0001628280-26-058013-index.htm", "headline": "Datavault AI Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-05-15", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Additionally, future capital requirements will depend on many factors, including the rate of revenue growth, the selling price of the Company\u2019s products, the expansion of sales and marketing activities, the timing and extent of spending on research and development efforts and the continuing market acceptance of the Company\u2019s products. These factors raise substantial doubt about the Company\u2019s ability to continue as a going concern for the twelve months from the date that the financial statements are issued. Management of the Company intends to raise additional funds through the issuance of\u2026", "prior_accession": "0001682149-26-000008", "prior_url": "https://www.sec.gov/Archives/edgar/data/1682149/000168214926000008/dvlt-20260331.htm" }, { "id": "da2b314ee94b94c3", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Crypto Co", "cik": 1688126, "ticker": "CRCW", "sic_desc": "Services", "size_tier": "small", "public_float": 2465473.0, "form": "10-Q", "filed": "2026-08-19", "accession": "0001493152-26-039262", "filing_url": "https://www.sec.gov/Archives/edgar/data/1688126/000149315226039262/0001493152-26-039262-index.htm", "headline": "Crypto Co cited accounting standard ASU 2023-08 for the first time in this filing series", "evidence": { "adopted": [ "2023-08" ], "adoption_year_stated": null, "contexts": [ "NOTE 3 \u2013 RECENT ACCOUNTING PRONOUNCEMENTS ASU 2023-08 \u2013 Crypto Assets The Company adopted ASU 2023-08." ], "new_standards": [ "2023-07", "2023-08" ], "prior_filed": "2026-07-13", "prior_form": "10-Q", "restates_existing_policy": false, "source": "accounting standards update (ASU) reference comparison", "why": "The summary of significant accounting policies changed materially from the previous comparable filing." }, "quote": "NOTE 3 \u2013 RECENT ACCOUNTING PRONOUNCEMENTS ASU 2023-08 \u2013 Crypto Assets The Company adopted ASU 2023-08.", "prior_accession": "0001493152-26-033087", "prior_url": "https://www.sec.gov/Archives/edgar/data/1688126/000149315226033087/form10-q.htm" }, { "id": "83686202b0a0d070", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Columbus Circle Capital Corp II", "cik": 2088805, "ticker": "CMII", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-08-19", "accession": "0001213900-26-091771", "filing_url": "https://www.sec.gov/Archives/edgar/data/2088805/000121390026091771/0001213900-26-091771-index.htm", "headline": "Columbus Circle Capital Corp II disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": true, "caveat": "This is a blank-check company: the doubt is about completing a business combination within its permitted period, which every such company discloses. It describes the structure, not a trading business.", "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-05-14", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "In addition, Management has determined that if the Company is unable to complete an initial Business Combination within the combination period, then the Company will cease all operations except for the purpose of liquidating. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management plans to consummate an initial Business Combination prior to the end of the combination period. No adjustments have been made to the carrying amounts of assets or liabilities should the Company be required to liquidate after February 12, 2028 (24 months from\u2026", "prior_accession": "0001213900-26-056858", "prior_url": "https://www.sec.gov/Archives/edgar/data/2088805/000121390026056858/ea0290051-10q_columbus2.htm" }, { "id": "5c80eb400544d08f", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "ChronoScale Holdings Corp", "cik": 1549084, "ticker": "CHRN", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 18771767.0, "form": "10-K", "filed": "2026-08-19", "accession": "0001628280-26-058018", "filing_url": "https://www.sec.gov/Archives/edgar/data/1549084/000162828026058018/0001628280-26-058018-index.htm", "headline": "ChronoScale Holdings Corp cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2026, "contexts": [ "Beginning in the fiscal year ended May 31, 2026, the Company adopted ASU 2023-09 prospectively." ], "new_standards": [ "2023-09", "2025-11", "2025-12" ], "prior_filed": "2026-04-10", "prior_form": "10-K/A", "restates_existing_policy": false, "source": "accounting standards update (ASU) reference comparison", "why": "The summary of significant accounting policies changed materially from the previous comparable filing." }, "quote": "Beginning in the fiscal year ended May 31, 2026, the Company adopted ASU 2023-09 prospectively.", "prior_accession": "0001437749-26-012069", "prior_url": "https://www.sec.gov/Archives/edgar/data/1549084/000143774926012069/ekso20251231_10ka.htm" }, { "id": "dc7b2c7fe9b4b082", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "CREDITRISKMONITOR COM INC", "cik": 315958, "ticker": "CRMZ", "sic_desc": "Services", "size_tier": "small", "public_float": 11962885.0, "form": "10-K/A", "filed": "2026-08-19", "accession": "0001140361-26-033719", "filing_url": "https://www.sec.gov/Archives/edgar/data/315958/000114036126033719/0001140361-26-033719-index.htm", "headline": "CREDITRISKMONITOR COM INC reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2026-03-24", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "As previously disclosed in the Company\u2019s Current Report on Form 8-K filed on August 6, 2026, following a nexus study conducted with an external tax advisor, the Company determined it had economic and physical nexus in state and local jurisdictions where it historically had not been collecting and remitting sales and use tax and filing income taxes. In connection with the foregoing, the Company identified a material weakness in the Company\u2019s internal control over financial reporting and concluded that the Company\u2019s\u2026", "prior_accession": "0001140361-26-010883", "prior_url": "https://www.sec.gov/Archives/edgar/data/315958/000114036126010883/ef20060689_10k.htm" }, { "id": "abe132a9aef3cd77", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "BKV Corp", "cik": 1838406, "ticker": "BKV", "sic_desc": "Mining", "size_tier": "mid", "public_float": 424900000.0, "form": "10-K/A", "filed": "2026-08-19", "accession": "0001104659-26-098821", "filing_url": "https://www.sec.gov/Archives/edgar/data/1838406/000110465926098821/0001104659-26-098821-index.htm", "headline": "BKV Corp reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2026-03-06", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 506, "weakness_first_reported": "2025-03-31", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this evaluation, management concluded that our internal control over financial reporting was effective as of December 31, 2025. This Annual Report on Form 10-K does not include an attestation report of our independent registered public accounting firm regarding internal control over financial reporting as we qualify as an \u201cemerging growth company\u201d as of December 31, 2025. Changes in Internal Control Over Financial Reporting There have been no changes in our internal control over financial reporting (as\u2026", "prior_accession": "0001628280-26-015661", "prior_url": "https://www.sec.gov/Archives/edgar/data/1838406/000162828026015661/bkv-20251231.htm" }, { "id": "93df795dc2beb5b7", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "BAXTER INTERNATIONAL INC", "cik": 10456, "ticker": "BAX", "sic_desc": "Medical instruments", "size_tier": "mega", "public_float": 17000000000.0, "form": "8-K", "filed": "2026-08-19", "accession": "0001193125-26-356188", "filing_url": "https://www.sec.gov/Archives/edgar/data/10456/000119312526356188/0001193125-26-356188-index.htm", "headline": "BAXTER INTERNATIONAL INC's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "disagreement_disclosed": false, "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ec446f88a056a2f8", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Ameresco, Inc.", "cik": 1488139, "ticker": "AMRC", "sic_desc": "Construction", "size_tier": "large", "public_float": 919337629.0, "form": "8-K", "filed": "2026-08-19", "accession": "0001628280-26-057952", "filing_url": "https://www.sec.gov/Archives/edgar/data/1488139/000162828026057952/0001628280-26-057952-index.htm", "headline": "Ameresco, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "disagreement_disclosed": false, "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2597369c3bef71b9", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Xylem Inc.", "cik": 1524472, "ticker": "XYL", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 32800000000.0, "form": "8-K", "filed": "2026-08-18", "accession": "0001524472-26-000123", "filing_url": "https://www.sec.gov/Archives/edgar/data/1524472/000152447226000123/0001524472-26-000123-index.htm", "headline": "Xylem Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "disagreement_disclosed": false, "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "aa10b2f17eb5413b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "VEEA INC.", "cik": 1840317, "ticker": "VEEA", "sic_desc": "Services", "size_tier": "mid", "public_float": 83794294.5, "form": "8-K/A", "filed": "2026-08-18", "accession": "0001213900-26-091206", "filing_url": "https://www.sec.gov/Archives/edgar/data/1840317/000121390026091206/0001213900-26-091206-index.htm", "headline": "VEEA INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "disagreement_disclosed": false, "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4484adf89884b15f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Transglobal Management Group, Inc.", "cik": 1434601, "ticker": "TMGI", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 378306.0, "form": "8-K", "filed": "2026-08-18", "accession": "0001683168-26-006568", "filing_url": "https://www.sec.gov/Archives/edgar/data/1434601/000168316826006568/0001683168-26-006568-index.htm", "headline": "Transglobal Management Group, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "disagreement_disclosed": false, "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "662fe58488881d46", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Sports Entertainment Gaming Global Corp", "cik": 1673481, "ticker": "SEGG", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 5800000.0, "form": "NT 10-Q", "filed": "2026-08-18", "accession": "0001493152-26-038813", "filing_url": "https://www.sec.gov/Archives/edgar/data/1673481/000149315226038813/0001493152-26-038813-index.htm", "headline": "Sports Entertainment Gaming Global Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 4, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Sports Entertainment Gaming Global Corporation (the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 within the prescribed time period without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Sports Entertainment Gaming Global Corporation (the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 within the prescribed time period without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "73a174b650cadde3", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SELECTIS HEALTH, INC.", "cik": 727346, "ticker": "GBCS", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 4747402.0, "form": "NT 10-Q", "filed": "2026-08-18", "accession": "0001493152-26-038861", "filing_url": "https://www.sec.gov/Archives/edgar/data/727346/000149315226038861/0001493152-26-038861-index.htm", "headline": "SELECTIS HEALTH, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 4, "other_periodic_reports_filed": null, "routine": false, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Quarterly Report on Form 10-Q within the prescribed time period because the Company has not completed the preparation of its unaudited financial statements for the fiscal quarter.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Quarterly Report on Form 10-Q within the prescribed time period because the Company has not completed the preparation of its unaudited financial statements for the fiscal quarter.", "prior_accession": "", "prior_url": "" }, { "id": "6e081e5a362d90e8", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Royale Energy, Inc.", "cik": 1694617, "ticker": "ROYL", "sic_desc": "Mining", "size_tier": "small", "public_float": 1545769.0, "form": "NT 10-Q", "filed": "2026-08-18", "accession": "0001185185-26-003580", "filing_url": "https://www.sec.gov/Archives/edgar/data/1694617/000118518526003580/0001185185-26-003580-index.htm", "headline": "Royale Energy, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 4, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort and expense due to more time and expense than anticipated to complete the financial reporting close process.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort and expense due to more time and expense than anticipated to complete the financial reporting close process.", "prior_accession": "", "prior_url": "" }, { "id": "91a6e7fc7aafb274", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Partners Group Lending Fund, LLC", "cik": 1938649, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q/A", "filed": "2026-08-18", "accession": "0001398344-26-014861", "filing_url": "https://www.sec.gov/Archives/edgar/data/1938649/000139834426014861/0001398344-26-014861-index.htm", "headline": "Partners Group Lending Fund, LLC told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 4, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Partners Group Lending Fund, LLC (the \u201cCompany\u201d) was unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cReport\u201d) within the prescribed time period as additional time was necessary to complete the Company\u2019s internal review of the Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Partners Group Lending Fund, LLC (the \u201cCompany\u201d) was unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cReport\u201d) within the prescribed time period as additional time was necessary to complete the Company\u2019s internal review of the Report.", "prior_accession": "", "prior_url": "" }, { "id": "943cde2074678359", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Hi-Great Group Holding Co", "cik": 1807616, "ticker": "HIGR", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-18", "accession": "0001213900-26-090991", "filing_url": "https://www.sec.gov/Archives/edgar/data/1807616/000121390026090991/0001213900-26-090991-index.htm", "headline": "Hi-Great Group Holding Co told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 4, "other_periodic_reports_filed": true, "routine": false, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The issuer requires additional time for its auditors to complete the review of its quarterly report for the period ended June 30, 2026. The Company intends to file the Quarterly Report as soon as practicable after the completion of the Company\u2019s financial statements and disclosures review.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The issuer requires additional time for its auditors to complete the review of its quarterly report for the period ended June 30, 2026. The Company intends to file the Quarterly Report as soon as practicable after the completion of the Company\u2019s financial statements and disclosures review.", "prior_accession": "", "prior_url": "" }, { "id": "130c0addd3eadafe", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CLOUDASTRUCTURE, INC.", "cik": 1709628, "ticker": "CSAI", "sic_desc": "Computer services", "size_tier": "small", "public_float": 37952272.0, "form": "10-Q", "filed": "2026-08-18", "accession": "0001683168-26-006543", "filing_url": "https://www.sec.gov/Archives/edgar/data/1709628/000168316826006543/0001683168-26-006543-index.htm", "headline": "CLOUDASTRUCTURE, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2026-07-17", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company has incurred recurring operating losses and negative cash flows from operations since inception, and management expects these trends to continue for the foreseeable future. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans to address these conditions include accessing financing pursuant to the Equity Line and/or the ATM Facility. However, the Company\u2019s ability to access both the Equity Line and the ATM Facility is conditioned on, among other things, the Company\u2019s Class A common stock continuing to be listed on\u2026", "prior_accession": "0001683168-26-005585", "prior_url": "https://www.sec.gov/Archives/edgar/data/1709628/000168316826005585/cloudastructure_i10q-033126.htm" }, { "id": "819a7976b79e31f9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CID Holdco, Inc.", "cik": 2033770, "ticker": "DAIC", "sic_desc": "Services", "size_tier": "small", "public_float": 7171964.0, "form": "NT 10-Q", "filed": "2026-08-18", "accession": "0001213900-26-091287", "filing_url": "https://www.sec.gov/Archives/edgar/data/2033770/000121390026091287/0001213900-26-091287-index.htm", "headline": "CID Holdco, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 4, "other_periodic_reports_filed": true, "routine": false, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is unable to file with the U.S. Securities and Exchange Commission (the \u201cSEC\u201d) its Quarterly Report for the three months ended June 30, 2026 (the \u201cQuarterly Report\u201d) by the prescribed due date for such filing without unreasonable expense or effort. As stated in the Current Report on Form 8-K filed with the SEC on August 12, 2026, the Registrant announced that it had received a written notification from the Listing Qualifications Department of The Nasdaq Stock Market LLC (\u201cNasdaq\u201d) informing the Company that Nasdaq\u2019s staff had determined to delist the Company\u2019s common stock, par value $0.0001 per share (the \u201cCommon Stock\u201d), from Nasdaq. The Company is appealing the Staff\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is unable to file with the U.S. Securities and Exchange Commission (the \u201cSEC\u201d) its Quarterly Report for the three months ended June 30, 2026 (the \u201cQuarterly Report\u201d) by the prescribed due date for such filing without unreasonable expense or effort. As stated in the Current Report on Form 8-K filed with the SEC on August 12, 2026, the Registrant announced that it had received a written notification from the Listing Qualifications Department of The Nasdaq Stock Market LLC (\u201cNasdaq\u201d) informing the Company that Nasdaq\u2019s staff had determined to delist the Company\u2019s common stock, par value $0.0001 per share (the \u201cCommon Stock\u201d), from Nasdaq. The Company is appealing the Staff\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9f4766c4ce7775e3", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Axil Brands, Inc.", "cik": 1718500, "ticker": "AXIL", "sic_desc": "Cosmetics and toiletries", "size_tier": "small", "public_float": 20708714.0, "form": "10-K", "filed": "2026-08-18", "accession": "0001520138-26-000360", "filing_url": "https://www.sec.gov/Archives/edgar/data/1718500/000152013826000360/0001520138-26-000360-index.htm", "headline": "Axil Brands, Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Revenue from marketing services and extended warranties is recognized over time as the related services are performed.", "Revenue recognized over time, consisting of marketing services and extended warranties, was approximately $801,309 and $879,256 for the years ended May 31, 2026 and 2025, respectively.", "Performance obligations include the delivery of products, delivery of marketing services and, when purchased separately, extended warranty services." ], "prior_filed": "2025-08-21", "prior_form": "10-K", "similarity": 0.22, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Revenue from marketing services and extended warranties is recognized over time as the related services are performed.", "prior_accession": "0001520138-25-000275", "prior_url": "https://www.sec.gov/Archives/edgar/data/1718500/000152013825000275/axil-20250531_10k.htm" }, { "id": "ad706780affda5fe", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "AZIO AI HOLDINGS, INC.", "cik": 1563568, "ticker": "AZIO", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 27600000.0, "form": "10-Q", "filed": "2026-08-18", "accession": "0001437749-26-028254", "filing_url": "https://www.sec.gov/Archives/edgar/data/1563568/000143774926028254/0001437749-26-028254-index.htm", "headline": "AZIO AI HOLDINGS, INC. said management's plans alleviate substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "not comparable", "located_in": "going-concern note", "prior_filed": "2026-05-19", "prior_form": "10-Q", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "Envirotech Vehicles, Inc.", "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." }, "quote": "We incurred a net loss of $5,146,737 and $19,183,118 for the three and six months ended June 30, 2025, respectively. Cash used in operating activities was $8,731,663 and $5,385,357 for the six months ended June 30, 2026 and 2025, respectively. Accumulated deficit was $123,212,799 and $112,588,460 as of June 30, 2026 and December 31, 2025, respectively. As a result of these conditions, substantial doubt exists about our ability to continue as a going concern within one year after the filing of this Quarterly Report. The unaudited condensed consolidated financial statements included elsewhere\u2026", "prior_accession": "0001437749-26-017803", "prior_url": "https://www.sec.gov/Archives/edgar/data/1563568/000143774926017803/adom20260331_10q.htm" }, { "id": "b9745b8b3054dacf", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "ZHEN DING RESOURCES INC.", "cik": 1594204, "ticker": "RBTK", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001214659-26-010452", "filing_url": "https://www.sec.gov/Archives/edgar/data/1594204/000121465926010452/0001214659-26-010452-index.htm", "headline": "ZHEN DING RESOURCES INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file, without unreasonable effort and expense, its Form 10-Q Quarterly Report for the period ended June 30, 2026 because the Registrant's auditor has not completed its review of the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file, without unreasonable effort and expense, its Form 10-Q Quarterly Report for the period ended June 30, 2026 because the Registrant's auditor has not completed its review of the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "862c0fc1b0776394", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "XTI Aerospace, Inc.", "cik": 1529113, "ticker": "XTIA", "sic_desc": "Services", "size_tier": "small", "public_float": 29189207.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001213900-26-090799", "filing_url": "https://www.sec.gov/Archives/edgar/data/1529113/000121390026090799/0001213900-26-090799-index.htm", "headline": "XTI Aerospace, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) has determined that it is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort or expense because the Registrant is in the process of completing an internal review of the Registrant\u2019s former Chief Executive Officer, who resigned on August 17, 2026, and other related corporate governance matters. The review is being conducted entirely by a committee of \u201cindependent directors\u201d (the \u201cCommittee\u201d) as defined by the Nasdaq Stock Market listing standards, as represented by independent counsel, and all parties are working diligently to complete the review\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) has determined that it is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort or expense because the Registrant is in the process of completing an internal review of the Registrant\u2019s former Chief Executive Officer, who resigned on August 17, 2026, and other related corporate governance matters. The review is being conducted entirely by a committee of \u201cindependent directors\u201d (the \u201cCommittee\u201d) as defined by the Nasdaq Stock Market listing standards, as represented by independent counsel, and all parties are working diligently to complete the review\u2026", "prior_accession": "", "prior_url": "" }, { "id": "c755cf949ca71562", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "XCF Global, Inc.", "cik": 2019793, "ticker": "SAFX", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 95482000.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001493152-26-038551", "filing_url": "https://www.sec.gov/Archives/edgar/data/2019793/000149315226038551/0001493152-26-038551-index.htm", "headline": "XCF Global, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "XCF Global Inc., a Delaware corporation (the \u201cCompany\u201d), was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) by the prescribed deadline because additional time, resources and effort are required to complete work related to the Company\u2019s financial reporting procedures. The Company expects to file its Form 10-Q as soon as possible, but no later than the fifth calendar day following the prescribed due date of the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "XCF Global Inc., a Delaware corporation (the \u201cCompany\u201d), was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) by the prescribed deadline because additional time, resources and effort are required to complete work related to the Company\u2019s financial reporting procedures. The Company expects to file its Form 10-Q as soon as possible, but no later than the fifth calendar day following the prescribed due date of the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "28460510d60aea36", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Veritas Farms, Inc.", "cik": 1669400, "ticker": "", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001213900-26-090670", "filing_url": "https://www.sec.gov/Archives/edgar/data/1669400/000121390026090670/0001213900-26-090670-index.htm", "headline": "Veritas Farms, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Q2 2026 Quarterly Report within the prescribed time period without unreasonable effort or expense as the Registrant needs additional time to provide information to its independent registered public accounting firm necessary to complete the review of the financial statements for the period ended June 30, 2026. Despite working diligently to timely file its Q2 2026 Quarterly Report, the Company will be unable to complete all work necessary to timely file its Q2 2026 Quarterly Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Q2 2026 Quarterly Report within the prescribed time period without unreasonable effort or expense as the Registrant needs additional time to provide information to its independent registered public accounting firm necessary to complete the review of the financial statements for the period ended June 30, 2026. Despite working diligently to timely file its Q2 2026 Quarterly Report, the Company will be unable to complete all work necessary to timely file its Q2 2026 Quarterly Report.", "prior_accession": "", "prior_url": "" }, { "id": "e23b34f66a43b5b0", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "VANJIA CORP", "cik": 1532383, "ticker": "VNJA", "sic_desc": "Construction", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001017386-26-000109", "filing_url": "https://www.sec.gov/Archives/edgar/data/1532383/000101738626000109/0001017386-26-000109-index.htm", "headline": "VANJIA CORP told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Vanja Corporation is unable to file its quarterly report on Form 10-Q for the period ending June 30, 2026, without unreasonable effort.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Vanja Corporation is unable to file its quarterly report on Form 10-Q for the period ending June 30, 2026, without unreasonable effort.", "prior_accession": "", "prior_url": "" }, { "id": "916bc7da0cb5cd42", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "TOP Financial Group Ltd", "cik": 1848275, "ticker": "TOP", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 9240000.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001213900-26-090471", "filing_url": "https://www.sec.gov/Archives/edgar/data/1848275/000121390026090471/0001213900-26-090471-index.htm", "headline": "TOP Financial Group Ltd told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "TOP Financial Group Limited (the \u201cRegistrant\u201d) is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) by the prescribed filing date without unreasonable effort or expense because the Registrant requires additional time to complete and finalize its consolidated financial statements and related disclosures to be included in the Form 10-Q. The Registrant anticipates that it will file the Form 10-Q 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." }, "quote": "TOP Financial Group Limited (the \u201cRegistrant\u201d) is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) by the prescribed filing date without unreasonable effort or expense because the Registrant requires additional time to complete and finalize its consolidated financial statements and related disclosures to be included in the Form 10-Q. The Registrant anticipates that it will file the Form 10-Q no later than the fifth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "2c339922e5f9d0c5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "SurgePays, Inc.", "cik": 1392694, "ticker": "SURG", "sic_desc": "Telecommunications", "size_tier": "small", "public_float": 43673936.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001493152-26-038796", "filing_url": "https://www.sec.gov/Archives/edgar/data/1392694/000149315226038796/0001493152-26-038796-index.htm", "headline": "SurgePays, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cQuarterly Report\u201d) by the August 14, 2026, filing date 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, and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the quarter ended June 30, 2026, to be incorporated in the Quarterly Report. The Registrant anticipates\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cQuarterly Report\u201d) by the August 14, 2026, filing date 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, and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the quarter ended June 30, 2026, to be incorporated in the Quarterly Report. The Registrant anticipates\u2026", "prior_accession": "", "prior_url": "" }, { "id": "cecf150b1afcaa63", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SpringBig Holdings, Inc.", "cik": 1801602, "ticker": "SBIG", "sic_desc": "Services", "size_tier": "small", "public_float": 5200000.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001213900-26-090535", "filing_url": "https://www.sec.gov/Archives/edgar/data/1801602/000121390026090535/0001213900-26-090535-index.htm", "headline": "SpringBig Holdings, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "On July 13, 2026, the Company consummated a reorganization transaction (the \u201cReorganization\u201d) pursuant to a Reorganization Agreement among the Company, SpringBig, Inc., Shalcor Management Inc., as collateral agent and administrative agent for the holders of the Company\u2019s 2024 Secured Convertible Notes and 2024 Secured Term Notes (collectively, the \u201cNotes\u201d), Lightbank II, L.P. and LS Round II, LLC, under which the Company transferred all of its equity interests in SpringBig, Inc. The Company requires additional time to review and confirm the accounting treatment for the Reorganization. The Company expects and intends that this process will be completed in time for the Company to file the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "On July 13, 2026, the Company consummated a reorganization transaction (the \u201cReorganization\u201d) pursuant to a Reorganization Agreement among the Company, SpringBig, Inc., Shalcor Management Inc., as collateral agent and administrative agent for the holders of the Company\u2019s 2024 Secured Convertible Notes and 2024 Secured Term Notes (collectively, the \u201cNotes\u201d), Lightbank II, L.P. and LS Round II, LLC, under which the Company transferred all of its equity interests in SpringBig, Inc. The Company requires additional time to review and confirm the accounting treatment for the Reorganization. The Company expects and intends that this process will be completed in time for the Company to file the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "f6f5664aac7ebfda", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SolarMax Technology, Inc.", "cik": 1519472, "ticker": "SMXT", "sic_desc": "Construction", "size_tier": "small", "public_float": 50381290.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001640334-26-001388", "filing_url": "https://www.sec.gov/Archives/edgar/data/1519472/000164033426001388/0001640334-26-001388-index.htm", "headline": "SolarMax Technology, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 within the prescribed time period in order to resolve an ASC 606, which is titled \u201cRevenue from Contracts with Customers.\u201d Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Quarterly Report and to permit the Company\u2019s independent registered public accounting firm to complete its review.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 within the prescribed time period in order to resolve an ASC 606, which is titled \u201cRevenue from Contracts with Customers.\u201d Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Quarterly Report and to permit the Company\u2019s independent registered public accounting firm to complete its review.", "prior_accession": "", "prior_url": "" }, { "id": "47fab4b661dc15ed", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Smartbird, Inc.", "cik": 1653909, "ticker": "BIRD", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 58600000.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001437749-26-028074", "filing_url": "https://www.sec.gov/Archives/edgar/data/1653909/000143774926028074/0001437749-26-028074-index.htm", "headline": "Smartbird, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "On June 9, 2026, pursuant to an asset purchase agreement, the Company sold the assets and liabilities associated with the Company's historical footwear business (the \u201cAsset Sale\u201d). The Company requires additional time to review and confirm the accounting treatment for its Asset Sale. The Company expects and intends that this process will be completed in time for the Company to file the Form 10-Q no later than the fifth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "On June 9, 2026, pursuant to an asset purchase agreement, the Company sold the assets and liabilities associated with the Company's historical footwear business (the \u201cAsset Sale\u201d). The Company requires additional time to review and confirm the accounting treatment for its Asset Sale. The Company expects and intends that this process will be completed in time for the Company to file the Form 10-Q no later than the fifth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "603c67f430d351b1", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Skyline Builders Group Holding Ltd", "cik": 2031009, "ticker": "KAZR", "sic_desc": "Construction", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-08-17", "accession": "0001213900-26-090838", "filing_url": "https://www.sec.gov/Archives/edgar/data/2031009/000121390026090838/0001213900-26-090838-index.htm", "headline": "Skyline Builders Group Holding Ltd cited accounting standard ASU 2025-12 for the first time in this filing series", "evidence": { "adopted": [ "2025-12" ], "adoption_year_stated": 2026, "contexts": [ "The Company accounted for the retirement in accordance with ASC 505-30-30-8, as amended by ASU 2025-12, Codification Improvements, which the Company early adopted for the year ended March 31, 2026, as permitted by the standard\u2019s transition guidance allowing early adoption annual periods for which consolidated financial statements have not yet been issued." ], "new_standards": [ "2024-09", "2025-05", "2025-10", "2025-11", "2025-12" ], "prior_filed": "2025-08-07", "prior_form": "20-F", "restates_existing_policy": false, "source": "accounting standards update (ASU) reference comparison", "why": "The summary of significant accounting policies changed materially from the previous comparable filing." }, "quote": "The Company accounted for the retirement in accordance with ASC 505-30-30-8, as amended by ASU 2025-12, Codification Improvements, which the Company early adopted for the year ended March 31, 2026, as permitted by the standard\u2019s transition guidance allowing early adoption annual periods for which consolidated financial statements have not yet been issued.", "prior_accession": "0001213900-25-073107", "prior_url": "https://www.sec.gov/Archives/edgar/data/2031009/000121390025073107/ea0248326-20f_skyline.htm" }, { "id": "69be3dac51b4fad6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Shuttle Pharmaceuticals Holdings, Inc.", "cik": 1757499, "ticker": "SHPH", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 4744078.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001493152-26-038790", "filing_url": "https://www.sec.gov/Archives/edgar/data/1757499/000149315226038790/0001493152-26-038790-index.htm", "headline": "Shuttle Pharmaceuticals Holdings, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the disclosures required to be included in its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cQuarterly Report\u201d). The Registrant expects to file the Quarterly Report no later than the fifth calendar day following the prescribed filing date. SEC 1344 (04-09) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the disclosures required to be included in its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cQuarterly Report\u201d). The Registrant expects to file the Quarterly Report no later than the fifth calendar day following the prescribed filing date. SEC 1344 (04-09) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "prior_accession": "", "prior_url": "" }, { "id": "14577f06bb6eae7c", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Sandisk Corp", "cik": 2023554, "ticker": "SNDK", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 40500000000.0, "form": "10-K", "filed": "2026-08-17", "accession": "0001628280-26-057406", "filing_url": "https://www.sec.gov/Archives/edgar/data/2023554/000162828026057406/0001628280-26-057406-index.htm", "headline": "Sandisk Corp reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-08-21", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 361, "weakness_first_reported": "2025-08-21", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our management evaluated the effectiveness of our internal control over financial reporting using the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control \u2013 Integrated Framework (2013). Based on this evaluation, our management concluded that our internal control over financial reporting was effective as of the end of the period covered by this Annual Report on Form 10\u2011K. KPMG LLP, our independent registered public accounting firm, which audited the\u2026", "prior_accession": "0002023554-25-000034", "prior_url": "https://www.sec.gov/Archives/edgar/data/2023554/000202355425000034/sndk-20250627.htm" }, { "id": "bd02c2f288191827", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SPLASH BEVERAGE GROUP, INC.", "cik": 1553788, "ticker": "SBEV", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6454754.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001731122-26-001081", "filing_url": "https://www.sec.gov/Archives/edgar/data/1553788/000173112226001081/0001731122-26-001081-index.htm", "headline": "SPLASH BEVERAGE GROUP, INC. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file the 10-Q Quarterly Report for the quarterly period ended June 30, 2026 (the \u201cForm 10-Q\u201d) in a timely manner without unreasonable effort or expense due to the Company\u2019s limited personnel and resources, and the delay in review and preparation of financial statements for the quarter ended June 30, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file the 10-Q Quarterly Report for the quarterly period ended June 30, 2026 (the \u201cForm 10-Q\u201d) in a timely manner without unreasonable effort or expense due to the Company\u2019s limited personnel and resources, and the delay in review and preparation of financial statements for the quarter ended June 30, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "079f18d51ee0bad4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "SPINDLETOP OIL & GAS CO", "cik": 867038, "ticker": "SPND", "sic_desc": "Mining", "size_tier": "small", "public_float": 2602140.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001017386-26-000114", "filing_url": "https://www.sec.gov/Archives/edgar/data/867038/000101738626000114/0001017386-26-000114-index.htm", "headline": "SPINDLETOP OIL & GAS CO told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Spindletop Oil & Gas Co. is unable to file its quarterly report on Form 10-Q for the period ending June 30, 2026, without unreasonable effort and expense due to the late receipt of information required from purchasers of oil and gas and from third party operators.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Spindletop Oil & Gas Co. is unable to file its quarterly report on Form 10-Q for the period ending June 30, 2026, without unreasonable effort and expense due to the late receipt of information required from purchasers of oil and gas and from third party operators.", "prior_accession": "", "prior_url": "" }, { "id": "e412df12654bcdf8", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SANGAMO THERAPEUTICS, INC", "cik": 1001233, "ticker": "SGMOQ", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 152669558.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001193125-26-354282", "filing_url": "https://www.sec.gov/Archives/edgar/data/1001233/000119312526354282/0001193125-26-354282-index.htm", "headline": "SANGAMO THERAPEUTICS, INC filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cQuarterly Report\u201d) by the prescribed filing date or the five-day extension permitted by the rules of the Securities and Exchange Commission (the \u201cSEC\u201d). As previously announced, on June 23, 2026, the Company filed a voluntary petition for relief under Chapter 11 of Title 11 of the United States Code (the \u201cBankruptcy Code\u201d) in the United States Bankruptcy Court for the District of Delaware (the \u201cBankruptcy Court\u201d), thereby commencing a Chapter 11 case for the Company (the \u201cChapter 11 Case\u201d). The case number is 26-10989\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cQuarterly Report\u201d) by the prescribed filing date or the five-day extension permitted by the rules of the Securities and Exchange Commission (the \u201cSEC\u201d). As previously announced, on June 23, 2026, the Company filed a voluntary petition for relief under Chapter 11 of Title 11 of the United States Code (the \u201cBankruptcy Code\u201d) in the United States Bankruptcy Court for the District of Delaware (the \u201cBankruptcy Court\u201d), thereby commencing a Chapter 11 case for the Company (the \u201cChapter 11 Case\u201d). The case number is 26-10989\u2026", "prior_accession": "", "prior_url": "" }, { "id": "fb56ea06d82af67b", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "RESMED INC", "cik": 943819, "ticker": "", "sic_desc": "Medical instruments", "size_tier": "mega", "public_float": 34917180979.0, "form": "8-K", "filed": "2026-08-17", "accession": "0001193125-26-354154", "filing_url": "https://www.sec.gov/Archives/edgar/data/943819/000119312526354154/0001193125-26-354154-index.htm", "headline": "RESMED INC reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": null, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "", "predecessor_tier": "", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "", "successor_tier": "", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ab2e1f37b411a096", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Protopia Global Holdings Inc.", "cik": 1959585, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-08-17", "accession": "0001829126-26-008939", "filing_url": "https://www.sec.gov/Archives/edgar/data/1959585/000182912626008939/0001829126-26-008939-index.htm", "headline": "Protopia Global Holdings Inc. dismissed its auditor and engaged Simon & Edward LLP", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": null, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "", "predecessor_tier": "", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Simon & Edward LLP", "successor_tier": "other", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3625aac083d94fd7", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Profound Medical Corp.", "cik": 1628808, "ticker": "PROF", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 241514836.0, "form": "8-K", "filed": "2026-08-17", "accession": "0001171843-26-005575", "filing_url": "https://www.sec.gov/Archives/edgar/data/1628808/000117184326005575/0001171843-26-005575-index.htm", "headline": "Profound Medical Corp.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "disagreement_disclosed": false, "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d05e6ed62f153a6c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Picard Medical, Inc.", "cik": 2030617, "ticker": "PMI", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 130820904.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001437749-26-028093", "filing_url": "https://www.sec.gov/Archives/edgar/data/2030617/000143774926028093/0001437749-26-028093-index.htm", "headline": "Picard Medical, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q within the prescribed time period without unreasonable effort or expense. Additional time is required by management to complete its review and analysis of equity transactions in the current quarter, pertaining to: a) fair value adjustments related to the warrant exchange and equity offering in May 2026, b) retroactive calculations and changes resulting from the reverse stock split, and c) disclosure requirements related to the transactions noted above. The Company is working diligently with its external auditor to complete the Form 10-Q and expects to file within the five-day extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q within the prescribed time period without unreasonable effort or expense. Additional time is required by management to complete its review and analysis of equity transactions in the current quarter, pertaining to: a) fair value adjustments related to the warrant exchange and equity offering in May 2026, b) retroactive calculations and changes resulting from the reverse stock split, and c) disclosure requirements related to the transactions noted above. The Company is working diligently with its external auditor to complete the Form 10-Q and expects to file within the five-day extension period.", "prior_accession": "", "prior_url": "" }, { "id": "3a8eaf1e9f147c98", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Partners Group Lending Fund, LLC", "cik": 1938649, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001398344-26-014755", "filing_url": "https://www.sec.gov/Archives/edgar/data/1938649/000139834426014755/0001398344-26-014755-index.htm", "headline": "Partners Group Lending Fund, LLC told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Partners Group Lending Fund, LLC (the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cReport\u201d) within the prescribed time period as additional time was necessary to complete the review of the Company\u2019s financial statements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Partners Group Lending Fund, LLC (the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cReport\u201d) within the prescribed time period as additional time was necessary to complete the review of the Company\u2019s financial statements.", "prior_accession": "", "prior_url": "" }, { "id": "31f2d5c726466f1e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Outlook Therapeutics, Inc.", "cik": 1649989, "ticker": "OTLK", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 180400000.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001104659-26-097838", "filing_url": "https://www.sec.gov/Archives/edgar/data/1649989/000110465926097838/0001104659-26-097838-index.htm", "headline": "Outlook Therapeutics, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 (the \u201cForm 10-Q\u201d) by the prescribed due date without unreasonable effort or expense. As a result of the Company\u2019s size and recent turnover in its finance department, as well as the devotion of significant time and resources by the Company\u2019s finance personnel in connection with the Company\u2019s public offering that closed on August 14, 2026, the Company has had limited available internal accounting and finance personnel to assist with review and preparation of its financial statements to ensure adequate disclosure of the financial information required to be included in the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 (the \u201cForm 10-Q\u201d) by the prescribed due date without unreasonable effort or expense. As a result of the Company\u2019s size and recent turnover in its finance department, as well as the devotion of significant time and resources by the Company\u2019s finance personnel in connection with the Company\u2019s public offering that closed on August 14, 2026, the Company has had limited available internal accounting and finance personnel to assist with review and preparation of its financial statements to ensure adequate disclosure of the financial information required to be included in the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "3e31492ffb872b42", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "OZOP ENERGY SOLUTIONS, INC.", "cik": 1679817, "ticker": "OZSC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 5965228.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001493152-26-038596", "filing_url": "https://www.sec.gov/Archives/edgar/data/1679817/000149315226038596/0001493152-26-038596-index.htm", "headline": "OZOP ENERGY SOLUTIONS, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026. Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-Q and in order to permit the Company\u2019s independent registered public accounting firm to complete its review.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026. Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-Q and in order to permit the Company\u2019s independent registered public accounting firm to complete its review.", "prior_accession": "", "prior_url": "" }, { "id": "32017ecdce664ff6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "OMNIQ Corp.", "cik": 278165, "ticker": "OMQS", "sic_desc": "Services", "size_tier": "small", "public_float": 3428138.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001493152-26-038730", "filing_url": "https://www.sec.gov/Archives/edgar/data/278165/000149315226038730/0001493152-26-038730-index.htm", "headline": "OMNIQ Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is unable to file its Quarterly Report on Form 10-Q for the six months ended June 30, 2026 on a timely basis due to a delay in obtaining and compiling information required to be included in the Form 10-Q, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is unable to file its Quarterly Report on Form 10-Q for the six months ended June 30, 2026 on a timely basis due to a delay in obtaining and compiling information required to be included in the Form 10-Q, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "466e3c4df7e32113", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "NexMetals Mining Corp.", "cik": 795800, "ticker": "NEXM", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001493152-26-038593", "filing_url": "https://www.sec.gov/Archives/edgar/data/795800/000149315226038593/0001493152-26-038593-index.htm", "headline": "NexMetals Mining Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cQuarterly Report\u201d) on August 14, 2026 due to delays experienced in the preparation of its S-K 1300 Technical Report Summary related to its Selkirk Mine, which TRS is required to support certain disclosures in the Quarterly Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) was unable to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cQuarterly Report\u201d) on August 14, 2026 due to delays experienced in the preparation of its S-K 1300 Technical Report Summary related to its Selkirk Mine, which TRS is required to support certain disclosures in the Quarterly Report.", "prior_accession": "", "prior_url": "" }, { "id": "bd8881e8be4e1fd7", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "NOCERA, INC.", "cik": 1756180, "ticker": "", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "small", "public_float": 14912686.0, "form": "8-K", "filed": "2026-08-17", "accession": "0001683168-26-006537", "filing_url": "https://www.sec.gov/Archives/edgar/data/1756180/000168316826006537/0001683168-26-006537-index.htm", "headline": "NOCERA, INC. said previously issued financial statements should no longer be relied upon", "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) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1fb9c41cebbac830", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "NEXGEL, INC.", "cik": 1468929, "ticker": "NXGL", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 11032723.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001493152-26-038553", "filing_url": "https://www.sec.gov/Archives/edgar/data/1468929/000149315226038553/0001493152-26-038553-index.htm", "headline": "NEXGEL, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Management anticipates the filing of its Quarterly Report within the applicable 5-day extension period provided.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Management anticipates the filing of its Quarterly Report within the applicable 5-day extension period provided.", "prior_accession": "", "prior_url": "" }, { "id": "5ad187163f55a913", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Mitesco, Inc.", "cik": 802257, "ticker": "MITI", "sic_desc": "Computer services", "size_tier": "small", "public_float": 2625318.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001185185-26-003560", "filing_url": "https://www.sec.gov/Archives/edgar/data/802257/000118518526003560/0001185185-26-003560-index.htm", "headline": "Mitesco, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Mitesco, Inc. has determined that it is unable to file its Quarterly Report on Form 10-Q for the six months ended June 30, 2026 within the prescribed time period. The Company has not finalized its unaudited financial statements for the six months ended June 30, 2026. The Company anticipates filing its Form 10-Q on or before the fifth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Mitesco, Inc. has determined that it is unable to file its Quarterly Report on Form 10-Q for the six months ended June 30, 2026 within the prescribed time period. The Company has not finalized its unaudited financial statements for the six months ended June 30, 2026. The Company anticipates filing its Form 10-Q on or before the fifth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "96183e98ac612115", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Ming Shing Group Holdings Ltd", "cik": 1956166, "ticker": "PMA", "sic_desc": "Construction", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-08-17", "accession": "0001493152-26-038558", "filing_url": "https://www.sec.gov/Archives/edgar/data/1956166/000149315226038558/0001493152-26-038558-index.htm", "headline": "Ming Shing Group Holdings Ltd disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-08-15", "prior_form": "20-F", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going concern As of March 31, 2026, the Company has net liabilities of USD4,779,766 and accumulated deficits of USD11,606,208. During the year ended March 31, 2026, the Company generated losses of USD5,763,745. The extent of the Company\u2019s future operating losses and the timing of becoming profitable are uncertain. The Company\u2019s ability to continue as a going concern is dependent upon its future profitability from the existing operations and from new businesses acquired subsequent to the year end March 31, 2026 and its ability to raise additional funding. Management has developed plans\u2026", "prior_accession": "0001641172-25-024398", "prior_url": "https://www.sec.gov/Archives/edgar/data/1956166/000164117225024398/form20-f.htm" }, { "id": "725ef12f95e9ec9b", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Ming Shing Group Holdings Ltd", "cik": 1956166, "ticker": "PMA", "sic_desc": "Construction", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-08-17", "accession": "0001493152-26-038558", "filing_url": "https://www.sec.gov/Archives/edgar/data/1956166/000149315226038558/0001493152-26-038558-index.htm", "headline": "Ming Shing Group Holdings Ltd changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Company recognizes revenue from the trading of wines and spirits to customers when that performance obligation is fulfilled and control transfers to the customer, either at the point of shipment or delivery as dictated by the shipping terms.", "Payment terms vary by location and customer, however, the duration between when revenue is recognized and when payment is due is less than one year, indicating the Company do not have any significant financing components to recognize." ], "prior_filed": "2025-08-15", "prior_form": "20-F", "similarity": 0.432, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The Company recognizes revenue from the trading of wines and spirits to customers when that performance obligation is fulfilled and control transfers to the customer, either at the point of shipment or delivery as dictated by the shipping terms.", "prior_accession": "0001641172-25-024398", "prior_url": "https://www.sec.gov/Archives/edgar/data/1956166/000164117225024398/form20-f.htm" }, { "id": "e37a5716551d0abd", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Matternet, Inc.", "cik": 2075109, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001213900-26-090744", "filing_url": "https://www.sec.gov/Archives/edgar/data/2075109/000121390026090744/0001213900-26-090744-index.htm", "headline": "Matternet, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d). The Form 10-Q could not be filed within the prescribed time period without unreasonable effort or expense because the Company requires additional time to complete the finalization and review of certain complex technical accounting matters associated with its recently completed reverse merger transaction with Los Altos Ventures Corp. and related debt and equity transactions. The Form 10-Q is the first quarterly report that must present the Company\u2019s financial statements and related disclosures under the combined\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d). The Form 10-Q could not be filed within the prescribed time period without unreasonable effort or expense because the Company requires additional time to complete the finalization and review of certain complex technical accounting matters associated with its recently completed reverse merger transaction with Los Altos Ventures Corp. and related debt and equity transactions. The Form 10-Q is the first quarterly report that must present the Company\u2019s financial statements and related disclosures under the combined\u2026", "prior_accession": "", "prior_url": "" }, { "id": "0d91b6894a6e9ead", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Madison Technologies Inc.", "cik": 1318268, "ticker": "MDEX", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 187863.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001753926-26-001544", "filing_url": "https://www.sec.gov/Archives/edgar/data/1318268/000175392626001544/0001753926-26-001544-index.htm", "headline": "Madison Technologies Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file its Quarterly Report on Form 10-Q for the three and six month periods ended June 30, 2026, within the prescribed time period without unreasonable effort and expense to the Registrant. Additional time is required to finalize its financial statements and present complete and accurate information to be filed as part of the Form 10-K for the quarterly period ending June 30, 2026. The Company expects to file the Form 10-Q within the extension period of 5 calendar days.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file its Quarterly Report on Form 10-Q for the three and six month periods ended June 30, 2026, within the prescribed time period without unreasonable effort and expense to the Registrant. Additional time is required to finalize its financial statements and present complete and accurate information to be filed as part of the Form 10-K for the quarterly period ending June 30, 2026. The Company expects to file the Form 10-Q within the extension period of 5 calendar days.", "prior_accession": "", "prior_url": "" }, { "id": "5e72e24470a2cf65", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "M2i Global, Inc.", "cik": 1753373, "ticker": "MTWO", "sic_desc": "Wholesale trade", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001493152-26-038586", "filing_url": "https://www.sec.gov/Archives/edgar/data/1753373/000149315226038586/0001493152-26-038586-index.htm", "headline": "M2i Global, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d). The Company experienced unanticipated delays in compiling certain necessary information to complete its audit and to prepare a complete filing of its Form 10-Q in a timely manner. The Company intends to file the Form 10-Q within the five (5) day extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d). The Company experienced unanticipated delays in compiling certain necessary information to complete its audit and to prepare a complete filing of its Form 10-Q in a timely manner. The Company intends to file the Form 10-Q within the five (5) day extension period.", "prior_accession": "", "prior_url": "" }, { "id": "beb4af853aba73bb", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "LogicMark, Inc.", "cik": 1566826, "ticker": "LGMK", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2310286.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001213900-26-090432", "filing_url": "https://www.sec.gov/Archives/edgar/data/1566826/000121390026090432/0001213900-26-090432-index.htm", "headline": "LogicMark, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) will not, without unreasonable effort and expense, be able to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cForm 10-Q\u201d), within the prescribed time period. On August 3, 2026, The Company announced a strategic transaction, and the demands associated with that transaction, including the negotiation of the Merger Agreement, by and among the Company, Langham Project, LLC, and Langham Merger Sub, Inc., dated as of July 31, 2026, and the preparation and filing of the preliminary proxy statement, have required significant attention from the Company\u2019s management and finance personnel. As a result, additional time is needed for the Company to\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) will not, without unreasonable effort and expense, be able to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cForm 10-Q\u201d), within the prescribed time period. On August 3, 2026, The Company announced a strategic transaction, and the demands associated with that transaction, including the negotiation of the Merger Agreement, by and among the Company, Langham Project, LLC, and Langham Merger Sub, Inc., dated as of July 31, 2026, and the preparation and filing of the preliminary proxy statement, have required significant attention from the Company\u2019s management and finance personnel. As a result, additional time is needed for the Company to\u2026", "prior_accession": "", "prior_url": "" }, { "id": "2c329dc20ed6086f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Lodging Fund REIT III, Inc.", "cik": 1745032, "ticker": "", "sic_desc": "Real estate investment trusts", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001104659-26-097749", "filing_url": "https://www.sec.gov/Archives/edgar/data/1745032/000110465926097749/0001104659-26-097749-index.htm", "headline": "Lodging Fund REIT III, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(Attached Extra Sheets if Needed) \u200b Lodging Fund REIT III, Inc. (the \"Company\") is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 (the \"2026 Q2 10-Q\") within the prescribed time period without unreasonable effort or expense. \u200b", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(Attached Extra Sheets if Needed) \u200b Lodging Fund REIT III, Inc. (the \"Company\") is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 (the \"2026 Q2 10-Q\") within the prescribed time period without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "a09ddcce6d51379d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "LSEB Creative Corp.", "cik": 1888740, "ticker": "LSEB", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 18936099.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001683168-26-006506", "filing_url": "https://www.sec.gov/Archives/edgar/data/1888740/000168316826006506/0001683168-26-006506-index.htm", "headline": "LSEB Creative Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cQuarterly Report\u201d) by the August 14, 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 and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the quarter ended June 30, 2026 to be incorporated in the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cQuarterly Report\u201d) by the August 14, 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 and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the quarter ended June 30, 2026 to be incorporated in the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "6e65af732a1885ef", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "LQR House Inc.", "cik": 1843165, "ticker": "YHC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 4637182.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001213900-26-090317", "filing_url": "https://www.sec.gov/Archives/edgar/data/1843165/000121390026090317/0001213900-26-090317-index.htm", "headline": "LQR House Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable to file with the U.S. Securities and Exchange Commission (the \u201cSEC\u201d) its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort or expense. The Company requires additional time to complete the procedures relating to its quarter-end reporting process, including procedures associated with the financial reporting and accounting for the Company\u2019s recent acquisition of Fusion Five Continents Securities Limited. The Company has dedicated significant resources to completing the Quarterly Report and is working diligently to complete the necessary work to\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable to file with the U.S. Securities and Exchange Commission (the \u201cSEC\u201d) its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort or expense. The Company requires additional time to complete the procedures relating to its quarter-end reporting process, including procedures associated with the financial reporting and accounting for the Company\u2019s recent acquisition of Fusion Five Continents Securities Limited. The Company has dedicated significant resources to completing the Quarterly Report and is working diligently to complete the necessary work to\u2026", "prior_accession": "", "prior_url": "" }, { "id": "2143299c990edb60", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "KiNRG, Inc.", "cik": 95572, "ticker": "", "sic_desc": "Construction", "size_tier": "small", "public_float": 27172316.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001213900-26-090603", "filing_url": "https://www.sec.gov/Archives/edgar/data/95572/000121390026090603/0001213900-26-090603-index.htm", "headline": "KiNRG, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026, (the \u201cQuarterly Report\u201d) within the prescribed time period as additional time is necessary to complete the review of the Company\u2019s financial statements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026, (the \u201cQuarterly Report\u201d) within the prescribed time period as additional time is necessary to complete the review of the Company\u2019s financial statements.", "prior_accession": "", "prior_url": "" }, { "id": "1a1ca568a585e072", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Infleqtion, Inc.", "cik": 2007825, "ticker": "INFQ", "sic_desc": "Services", "size_tier": "mid", "public_float": 426448980.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001193125-26-354303", "filing_url": "https://www.sec.gov/Archives/edgar/data/2007825/000119312526354303/0001193125-26-354303-index.htm", "headline": "Infleqtion, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cQ2 Form 10-Q\u201d) with the Securities and Exchange Commission (the \u201cSEC\u201d) within the prescribed time period due to the ongoing review of certain revenue recognition matters. The Company requires additional time to complete its evaluation of these matters and finalize the related financial statements and disclosures. In particular, during the preparation of the financial statements for the quarter ended June 30, 2026, the Company identified an error related to revenue recognition and GAAP accounting methodology for the provision of expected\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cQ2 Form 10-Q\u201d) with the Securities and Exchange Commission (the \u201cSEC\u201d) within the prescribed time period due to the ongoing review of certain revenue recognition matters. The Company requires additional time to complete its evaluation of these matters and finalize the related financial statements and disclosures. In particular, during the preparation of the financial statements for the quarter ended June 30, 2026, the Company identified an error related to revenue recognition and GAAP accounting methodology for the provision of expected\u2026", "prior_accession": "", "prior_url": "" }, { "id": "2e7302f304d89608", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "IWAC Holding Co Inc.", "cik": 2033522, "ticker": "", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001104659-26-097398", "filing_url": "https://www.sec.gov/Archives/edgar/data/2033522/000110465926097398/0001104659-26-097398-index.htm", "headline": "IWAC Holding Co Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "IWAC Holding Company Inc., a Delaware corporation (the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cJune Form 10-Q\u201d) by the prescribed due date because the Company is in the process of finalizing the financial statements for the fiscal quarter ended June 30, 2026, and will need additional time to complete such financial statements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "IWAC Holding Company Inc., a Delaware corporation (the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cJune Form 10-Q\u201d) by the prescribed due date because the Company is in the process of finalizing the financial statements for the fiscal quarter ended June 30, 2026, and will need additional time to complete such financial statements.", "prior_accession": "", "prior_url": "" }, { "id": "4ced23fc5c2c31f5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "IP STRATEGY HOLDINGS, INC.", "cik": 1788230, "ticker": "IPST", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 5087728.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001788230-26-000076", "filing_url": "https://www.sec.gov/Archives/edgar/data/1788230/000178823026000076/0001788230-26-000076-index.htm", "headline": "IP STRATEGY HOLDINGS, INC. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d). The compilation, dissemination, and review of the information required to be presented in the Form 10-Q for the relevant period, including, without limitation, the financial statements to be included therein, has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the Registrant. The Registrant undertakes the responsibility to file, and anticipates that it will file, the Form 10-Q no later than five days after its original\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d). The compilation, dissemination, and review of the information required to be presented in the Form 10-Q for the relevant period, including, without limitation, the financial statements to be included therein, has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the Registrant. The Registrant undertakes the responsibility to file, and anticipates that it will file, the Form 10-Q no later than five days after its original\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b03b80fed281bb87", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Healthier Choices Management Corp.", "cik": 844856, "ticker": "HCMC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 48100000.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001493152-26-038591", "filing_url": "https://www.sec.gov/Archives/edgar/data/844856/000149315226038591/0001493152-26-038591-index.htm", "headline": "Healthier Choices Management Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the Company\u201d) will not be able to timely file with the U.S. Securities and Exchange Commission (the \u201cSEC\u201d) its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cQuarterly Report\u201d). The Company experienced unanticipated delays in compiling certain necessary information to complete its review and prepare a complete filing of its Quarterly Report in a timely manner without unreasonable effort or expense. The Company anticipates that the Quarterly Report will be filed as soon as practicable and prior to the fifth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the Company\u201d) will not be able to timely file with the U.S. Securities and Exchange Commission (the \u201cSEC\u201d) its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cQuarterly Report\u201d). The Company experienced unanticipated delays in compiling certain necessary information to complete its review and prepare a complete filing of its Quarterly Report in a timely manner without unreasonable effort or expense. The Company anticipates that the Quarterly Report will be filed as soon as practicable and prior to the fifth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "32839d9e99c8afad", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Global Interactive Technologies, Inc.", "cik": 1911545, "ticker": "GITS", "sic_desc": "Computer services", "size_tier": "small", "public_float": 10587362.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001493152-26-038744", "filing_url": "https://www.sec.gov/Archives/edgar/data/1911545/000149315226038744/0001493152-26-038744-index.htm", "headline": "Global Interactive Technologies, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it will not be able to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) by August 14, 2026, the original due date for such filing, without unreasonable effort or expense, due to delays in obtaining, compiling and reviewing certain information included in the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it will not be able to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) by August 14, 2026, the original due date for such filing, without unreasonable effort or expense, due to delays in obtaining, compiling and reviewing certain information included in the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "b112c860c57a330e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GENERATION INCOME PROPERTIES, INC.", "cik": 1651721, "ticker": "GIPR", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 9400000.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001193125-26-352790", "filing_url": "https://www.sec.gov/Archives/edgar/data/1651721/000119312526352790/0001193125-26-352790-index.htm", "headline": "GENERATION INCOME PROPERTIES, INC. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the six-months ended June 30, 2026 (the \u201cForm 10-Q\u201d) by the prescribed due date because additional time was needed for the Company to analyze certain matters related to the reporting of warrants. The Company has already filed the Form 10-Q prior to the filing of this Notification of Late Filing on Form 12b-25.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the six-months ended June 30, 2026 (the \u201cForm 10-Q\u201d) by the prescribed due date because additional time was needed for the Company to analyze certain matters related to the reporting of warrants. The Company has already filed the Form 10-Q prior to the filing of this Notification of Late Filing on Form 12b-25.", "prior_accession": "", "prior_url": "" }, { "id": "1ab1f41fe45fc46b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "GBT Technologies Inc.", "cik": 1471781, "ticker": "GTCH", "sic_desc": "Services", "size_tier": "small", "public_float": 1955187.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001731122-26-001075", "filing_url": "https://www.sec.gov/Archives/edgar/data/1471781/000173112226001075/0001731122-26-001075-index.htm", "headline": "GBT Technologies Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company\u2019s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company\u2019s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "0638f0a75daa0ad2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "FutureTech II Acquisition Corp.", "cik": 1889450, "ticker": "", "sic_desc": "Biological products", "size_tier": "small", "public_float": 32588000.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001493152-26-038644", "filing_url": "https://www.sec.gov/Archives/edgar/data/1889450/000149315226038644/0001493152-26-038644-index.htm", "headline": "FutureTech II Acquisition Corp. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort or expense due to the reasons described below. The management of the Company has been working diligently to complete all of the required information for the Form 10-Q, and a substantial part of such information has been completed as of this date. However, the Company requires additional time to prepare, review and finalize its financial statements to be included in the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort or expense due to the reasons described below. The management of the Company has been working diligently to complete all of the required information for the Form 10-Q, and a substantial part of such information has been completed as of this date. However, the Company requires additional time to prepare, review and finalize its financial statements to be included in the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "0d47dafaa421b68d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Firy Inc.", "cik": 1801661, "ticker": "FIRY", "sic_desc": "Services", "size_tier": "mid", "public_float": 95000000.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001801661-26-000094", "filing_url": "https://www.sec.gov/Archives/edgar/data/1801661/000180166126000094/0001801661-26-000094-index.htm", "headline": "Firy Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it will not be able to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201c2026 Q2 Form 10-Q\u201d) within the prescribed time period for such filing without unreasonable effort or expense. The Company is unable to file its 2026 Q2 Form 10-Q within the prescribed period because it requires additional time to complete the procedures relating to its quarterly reporting process. The Company continues to dedicate significant resources to completing the 2026 Q2 Form 10-Q and is working diligently to complete the necessary work to file the report as soon as practicable. The Company is continuing to finalize its unaudited financial\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it will not be able to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201c2026 Q2 Form 10-Q\u201d) within the prescribed time period for such filing without unreasonable effort or expense. The Company is unable to file its 2026 Q2 Form 10-Q within the prescribed period because it requires additional time to complete the procedures relating to its quarterly reporting process. The Company continues to dedicate significant resources to completing the 2026 Q2 Form 10-Q and is working diligently to complete the necessary work to file the report as soon as practicable. The Company is continuing to finalize its unaudited financial\u2026", "prior_accession": "", "prior_url": "" }, { "id": "72100886ed539a4e", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "FingerMotion, Inc.", "cik": 1602409, "ticker": "FNGR", "sic_desc": "Prepackaged software", "size_tier": "mid", "public_float": 91568233.0, "form": "8-K", "filed": "2026-08-17", "accession": "0001493152-26-038662", "filing_url": "https://www.sec.gov/Archives/edgar/data/1602409/000149315226038662/0001493152-26-038662-index.htm", "headline": "FingerMotion, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "disagreement_disclosed": false, "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e35c380d0d7a00dd", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "FDCTECH, INC.", "cik": 1722731, "ticker": "FDCTD", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 20284067.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001493152-26-038577", "filing_url": "https://www.sec.gov/Archives/edgar/data/1722731/000149315226038577/0001493152-26-038577-index.htm", "headline": "FDCTECH, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant was unable to file its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort or expense because it had not received all of the tax information and advice required from its foreign operating subsidiaries in order to complete its income tax accounting and related disclosures for the three and six months ended June 30, 2026. The registrant conducts its operations through subsidiaries in Malta, the United Kingdom, Australia, Seychelles, Cyprus and Mauritius, each of which is a separate taxpayer required to provide current and deferred tax information, computed under local law, for\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant was unable to file its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort or expense because it had not received all of the tax information and advice required from its foreign operating subsidiaries in order to complete its income tax accounting and related disclosures for the three and six months ended June 30, 2026. The registrant conducts its operations through subsidiaries in Malta, the United Kingdom, Australia, Seychelles, Cyprus and Mauritius, each of which is a separate taxpayer required to provide current and deferred tax information, computed under local law, for\u2026", "prior_accession": "", "prior_url": "" }, { "id": "eced0aea9e919a9c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Exyn Technologies, Inc.", "cik": 1960355, "ticker": "EXYN", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001104659-26-097946", "filing_url": "https://www.sec.gov/Archives/edgar/data/1960355/000110465926097946/0001104659-26-097946-index.htm", "headline": "Exyn Technologies, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file its Quarterly Report on Form 10-Q for the period ending June 30, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period because the Audit Committee of the Board of Directors, with the assistance of outside counsel, is conducting an internal investigation into allegations that an executive officer used a Company-issued credit card to pay for personal travel and other personal expenses that were recorded as business expenses in the Company's books and records. The Company has placed the officer on a leave of absence pending the results of the investigation and is working diligently to complete this investigation promptly; however, because the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file its Quarterly Report on Form 10-Q for the period ending June 30, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period because the Audit Committee of the Board of Directors, with the assistance of outside counsel, is conducting an internal investigation into allegations that an executive officer used a Company-issued credit card to pay for personal travel and other personal expenses that were recorded as business expenses in the Company's books and records. The Company has placed the officer on a leave of absence pending the results of the investigation and is working diligently to complete this investigation promptly; however, because the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "156785df5b69e03e", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Edible Garden AG Inc", "cik": 1809750, "ticker": "EDBL", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "small", "public_float": 7700000.0, "form": "8-K", "filed": "2026-08-17", "accession": "0001477932-26-005129", "filing_url": "https://www.sec.gov/Archives/edgar/data/1809750/000147793226005129/0001477932-26-005129-index.htm", "headline": "Edible Garden AG Inc's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "disagreement_disclosed": false, "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6f91081fff962ddd", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "ETHEMA HEALTH Corp", "cik": 792935, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 2489683.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001903596-26-000313", "filing_url": "https://www.sec.gov/Archives/edgar/data/792935/000190359626000313/0001903596-26-000313-index.htm", "headline": "ETHEMA HEALTH Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "NARRATIVE The Company is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 by the prescribed date without unreasonable effort or expense because the Company was unable to compile and review certain information required in order to permit the Company to file a timely and accurate report on the Company\u2019s financial condition.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "NARRATIVE The Company is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 by the prescribed date without unreasonable effort or expense because the Company was unable to compile and review certain information required in order to permit the Company to file a timely and accurate report on the Company\u2019s financial condition.", "prior_accession": "", "prior_url": "" }, { "id": "a48a0bce6ded7223", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "EON Resources Inc.", "cik": 1842556, "ticker": "EONR", "sic_desc": "Mining", "size_tier": "small", "public_float": 8300000.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001213900-26-090788", "filing_url": "https://www.sec.gov/Archives/edgar/data/1842556/000121390026090788/0001213900-26-090788-index.htm", "headline": "EON Resources Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d). The compilation, dissemination and review of the information required to be presented in the Form 10-Q for the relevant period, including, without limitation, the financial statements to be included therein, has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the Registrant. The Registrant undertakes the responsibility to file, and anticipates that it will file, the Form 10-Q no later than five days after its original\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d). The compilation, dissemination and review of the information required to be presented in the Form 10-Q for the relevant period, including, without limitation, the financial statements to be included therein, has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the Registrant. The Registrant undertakes the responsibility to file, and anticipates that it will file, the Form 10-Q no later than five days after its original\u2026", "prior_accession": "", "prior_url": "" }, { "id": "cd6ce8d1229d41be", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Dreamland Ltd", "cik": 2041338, "ticker": "TDIC", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-08-17", "accession": "0001493152-26-038758", "filing_url": "https://www.sec.gov/Archives/edgar/data/2041338/000149315226038758/0001493152-26-038758-index.htm", "headline": "Dreamland Ltd said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-08-06", "prior_form": "20-F", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern During the year ended March 31, 2026, the Company incurred net loss with amounts of HKD 74,052,870. In connection with the Company\u2019s assessment of going concern considerations in accordance with International Accounting Standard 1 (IAS 1), \u201cPresentation of Financial Statements,\u201d paragraph 25, this net loss raises substantial doubt about the Company\u2019s ability to continue as a going concern. However, Management believes that the Company will have sufficient funds to meet its working capital needs for at least twelve months following the issuance of these consolidated financial\u2026", "prior_accession": "0001641172-25-022328", "prior_url": "https://www.sec.gov/Archives/edgar/data/2041338/000164117225022328/form20-f.htm" }, { "id": "383f101132ace7b0", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Dreamland Ltd", "cik": 2041338, "ticker": "TDIC", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-08-17", "accession": "0001493152-26-038758", "filing_url": "https://www.sec.gov/Archives/edgar/data/2041338/000149315226038758/0001493152-26-038758-index.htm", "headline": "Dreamland Ltd reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-08-06", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 376, "weakness_first_reported": "2025-08-06", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our management may conclude that our internal control over financial reporting is not effective. Moreover, even if our management concludes that our internal control over financial reporting is effective, our independent registered public accounting firm, after conducting its own independent testing, may issue a report that is qualified if it is not satisfied with our internal controls or the level at which our controls are documented, designed, operated or reviewed, or if it interprets the relevant requirements\u2026", "prior_accession": "0001641172-25-022328", "prior_url": "https://www.sec.gov/Archives/edgar/data/2041338/000164117225022328/form20-f.htm" }, { "id": "cf48e8a72293d929", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "DirectBooking Technology Co., Ltd.", "cik": 1966678, "ticker": "ZDAI", "sic_desc": "Construction", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-08-17", "accession": "0001493152-26-038674", "filing_url": "https://www.sec.gov/Archives/edgar/data/1966678/000149315226038674/0001493152-26-038674-index.htm", "headline": "DirectBooking Technology Co., Ltd. disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "not comparable", "located_in": "going-concern note", "prior_filed": "2025-08-14", "prior_form": "20-F", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "Primega Group Holdings Ltd", "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." }, "quote": "Explanatory Paragraph \u2014 Going Concern The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern. As discussed in Note 2 to the consolidated financial statements, the Company\u2019s recurring net losses, negative cash flows from operations, and accumulated deficit raised substantial doubt about its ability to continue as a going concern. The management\u2019s evaluation of the events and conditions and management\u2019s plans regarding these matters are also described in Note 2 to the consolidated financial statements. The consolidated\u2026", "prior_accession": "0001641172-25-023752", "prior_url": "https://www.sec.gov/Archives/edgar/data/1966678/000164117225023752/form20-f.htm" }, { "id": "2c76d5e09e5e734b", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "DirectBooking Technology Co., Ltd.", "cik": 1966678, "ticker": "ZDAI", "sic_desc": "Construction", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-08-17", "accession": "0001493152-26-038674", "filing_url": "https://www.sec.gov/Archives/edgar/data/1966678/000149315226038674/0001493152-26-038674-index.htm", "headline": "DirectBooking Technology Co., Ltd. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2024, "caveat": "The filing states this standard was adopted in 2024, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "During the year ended March 31, 2026, the Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures on a prospective basis for the first annual period beginning after December 15, 2024." ], "new_standards": [ "2023-09", "2024-03", "2025-01", "2025-05", "2025-11" ], "prior_filed": "2025-08-14", "prior_form": "20-F", "restates_existing_policy": true, "source": "accounting standards update (ASU) reference comparison", "why": "The summary of significant accounting policies changed materially from the previous comparable filing." }, "quote": "During the year ended March 31, 2026, the Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures on a prospective basis for the first annual period beginning after December 15, 2024.", "prior_accession": "0001641172-25-023752", "prior_url": "https://www.sec.gov/Archives/edgar/data/1966678/000164117225023752/form20-f.htm" }, { "id": "994123dc888ff4f8", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "DUOS TECHNOLOGIES GROUP, INC.", "cik": 1396536, "ticker": "DUOT", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 51114564.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001079973-26-001131", "filing_url": "https://www.sec.gov/Archives/edgar/data/1396536/000107997326001131/0001079973-26-001131-index.htm", "headline": "DUOS TECHNOLOGIES GROUP, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cQuarterly Report\u201d) by the August 14, 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 and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the period ended June 30, 2026 to be incorporated in the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cQuarterly Report\u201d) by the August 14, 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 and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the period ended June 30, 2026 to be incorporated in the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b9e6d186b23ad343", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Crown PropTech Acquisitions", "cik": 1827899, "ticker": "CPTKW", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 5788250.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001213900-26-090345", "filing_url": "https://www.sec.gov/Archives/edgar/data/1827899/000121390026090345/0001213900-26-090345-index.htm", "headline": "Crown PropTech Acquisitions told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Crown PropTech Acquisitions (the \u201cRegistrant\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d). The Registrant has determined that it is unable to file its Form 10-Q within the prescribed time period without unreasonable effort or expense because the Registrant requires additional time to prepare and review its financial statements to ensure adequate disclosure of the financial information required to be included in the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Crown PropTech Acquisitions (the \u201cRegistrant\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d). The Registrant has determined that it is unable to file its Form 10-Q within the prescribed time period without unreasonable effort or expense because the Registrant requires additional time to prepare and review its financial statements to ensure adequate disclosure of the financial information required to be included in the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "8a7e49c15207b629", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Cambium Networks Corp", "cik": 1738177, "ticker": "CMBMF", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 5419541.93, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001193125-26-354023", "filing_url": "https://www.sec.gov/Archives/edgar/data/1738177/000119312526354023/0001193125-26-354023-index.htm", "headline": "Cambium Networks Corp filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Cambium Networks Corporation (the \u201cCompany\u201d) has determined that it is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the period ended June 30, 2026 by the prescribed filing due date. Forward-Looking Statements Certain matters discussed constitute forward-looking statements within the meaning of the federal securities laws. All statements contained in this notification that do not relate to matters of historical fact, including statements regarding anticipated results for the period ended June 30, 2026 and statements that address activities, events or developments that the Company \u201canticipates,\u201d \u201cbelieves,\u201d \u201cestimates,\u201d \u201cexpects,\u201d \u201cintends,\u201d\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Cambium Networks Corporation (the \u201cCompany\u201d) has determined that it is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the period ended June 30, 2026 by the prescribed filing due date. Forward-Looking Statements Certain matters discussed constitute forward-looking statements within the meaning of the federal securities laws. All statements contained in this notification that do not relate to matters of historical fact, including statements regarding anticipated results for the period ended June 30, 2026 and statements that address activities, events or developments that the Company \u201canticipates,\u201d \u201cbelieves,\u201d \u201cestimates,\u201d \u201cexpects,\u201d \u201cintends,\u201d\u2026", "prior_accession": "", "prior_url": "" }, { "id": "90f749d30b947545", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "CLOUDASTRUCTURE, INC.", "cik": 1709628, "ticker": "CSAI", "sic_desc": "Computer services", "size_tier": "small", "public_float": 37952272.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001683168-26-006503", "filing_url": "https://www.sec.gov/Archives/edgar/data/1709628/000168316826006503/0001683168-26-006503-index.htm", "headline": "CLOUDASTRUCTURE, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "619eb918ae3d3c71", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CIRCLE8 GROUP INC", "cik": 1605888, "ticker": "CIRC", "sic_desc": "Services", "size_tier": "mid", "public_float": 98197953.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001605888-26-000040", "filing_url": "https://www.sec.gov/Archives/edgar/data/1605888/000160588826000040/0001605888-26-000040-index.htm", "headline": "CIRCLE8 GROUP INC filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Circle8 Group Inc. is in the process of still gathering information from its recently acquired subsidiary Circle8 Group B.V.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Circle8 Group Inc. is in the process of still gathering information from its recently acquired subsidiary Circle8 Group B.V.", "prior_accession": "", "prior_url": "" }, { "id": "38890e0a5137c7a2", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "CIFC Direct Lending Evergreen Fund", "cik": 2056516, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-08-17", "accession": "0001193125-26-354162", "filing_url": "https://www.sec.gov/Archives/edgar/data/2056516/000119312526354162/0001193125-26-354162-index.htm", "headline": "CIFC Direct Lending Evergreen Fund dismissed Deloitte and engaged KPMG", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Deloitte", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "KPMG", "successor_tier": "big_four", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d3eb23cd8555dc1c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CFN Enterprises Inc.", "cik": 1352952, "ticker": "CNFN", "sic_desc": "Business services", "size_tier": "small", "public_float": 7381770.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001096906-26-001241", "filing_url": "https://www.sec.gov/Archives/edgar/data/1352952/000109690626001241/0001096906-26-001241-index.htm", "headline": "CFN Enterprises Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cReport\u201d). The Company has determined that it is unable to file the Report within the prescribed time period without unreasonable effort or expense. Additional time is necessary as the Company is still working on the completion of the financial statements for the period ended June 30, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cReport\u201d). The Company has determined that it is unable to file the Report within the prescribed time period without unreasonable effort or expense. Additional time is necessary as the Company is still working on the completion of the financial statements for the period ended June 30, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "43064952a5c68d3a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CENTENE CORP", "cik": 1071739, "ticker": "CNC", "sic_desc": "Finance, insurance and real estate", "size_tier": "mega", "public_float": 34900000000.0, "form": "8-K", "filed": "2026-08-17", "accession": "0001071739-26-000165", "filing_url": "https://www.sec.gov/Archives/edgar/data/1071739/000107173926000165/0001071739-26-000165-index.htm", "headline": "CENTENE CORP's Chief Financial Officer departed and a successor was named", "evidence": { "disagreement_disclosed": false, "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1cd9744f21f34d63", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "CANNAPHARMARX, INC.", "cik": 1081938, "ticker": "CPMD", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 9275020.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001683168-26-006523", "filing_url": "https://www.sec.gov/Archives/edgar/data/1081938/000168316826006523/0001683168-26-006523-index.htm", "headline": "CANNAPHARMARX, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "79696626a4f9db69", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Bespoke Extracts, Inc.", "cik": 1409197, "ticker": "BSPK", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 760000.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001213900-26-090612", "filing_url": "https://www.sec.gov/Archives/edgar/data/1409197/000121390026090612/0001213900-26-090612-index.htm", "headline": "Bespoke Extracts, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company requires additional time to complete the preparation of the financial statements and related disclosures required to be included in those reports. The interim financial statements to be included in the Form 10-Q for the quarter ended June 30, 2026 include a balance sheet as of December 31, 2025 derived from the Company's audited financial statements for that year, and the Form 10-Q for the quarter ended March 31, 2026 is required to be filed first. Accordingly, the Company is unable to complete and file the Form 10-Q for the quarter ended June 30, 2026 until those reports have been completed.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company requires additional time to complete the preparation of the financial statements and related disclosures required to be included in those reports. The interim financial statements to be included in the Form 10-Q for the quarter ended June 30, 2026 include a balance sheet as of December 31, 2025 derived from the Company's audited financial statements for that year, and the Form 10-Q for the quarter ended March 31, 2026 is required to be filed first. Accordingly, the Company is unable to complete and file the Form 10-Q for the quarter ended June 30, 2026 until those reports have been completed.", "prior_accession": "", "prior_url": "" }, { "id": "7c9263a1607fd417", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BOXABL Inc.", "cik": 1906364, "ticker": "BXBL", "sic_desc": "Construction", "size_tier": "mid", "public_float": 79509300.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001493152-26-038549", "filing_url": "https://www.sec.gov/Archives/edgar/data/1906364/000149315226038549/0001493152-26-038549-index.htm", "headline": "BOXABL Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(\u201cBOXABL\u201d or the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 (the \u201cQuarterly Report\u201d). The Company has determined that it is unable to file its Quarterly Report within the prescribed time period without unreasonable effort or expense for the reasons set forth below. As disclosed in a Current Report on Form 8-K filed with the Securities and Exchange Commission on July 23, 2026 (the \u201cSuper 8-K\u201d), the Company (formerly known as FG merger II Corp.) consummated its previously announced business combination (the \u201cBusiness Combination\u201d) on July 17, 2026. Due to the timing of the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(\u201cBOXABL\u201d or the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 (the \u201cQuarterly Report\u201d). The Company has determined that it is unable to file its Quarterly Report within the prescribed time period without unreasonable effort or expense for the reasons set forth below. As disclosed in a Current Report on Form 8-K filed with the Securities and Exchange Commission on July 23, 2026 (the \u201cSuper 8-K\u201d), the Company (formerly known as FG merger II Corp.) consummated its previously announced business combination (the \u201cBusiness Combination\u201d) on July 17, 2026. Due to the timing of the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "dfea78969723c668", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "BIOTRICITY INC.", "cik": 1630113, "ticker": "BTCY", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 13498522.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001493152-26-038710", "filing_url": "https://www.sec.gov/Archives/edgar/data/1630113/000149315226038710/0001493152-26-038710-index.htm", "headline": "BIOTRICITY INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review of the information required to be presented in the Form 10-Q for the relevant period has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such report no later than five days after its original prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review of the information required to be presented in the Form 10-Q for the relevant period has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such report no later than five days after its original prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "dfb9d6f10c7c97cb", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Appsoft Technologies, Inc.", "cik": 1651992, "ticker": "ASFT", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001477932-26-005104", "filing_url": "https://www.sec.gov/Archives/edgar/data/1651992/000147793226005104/0001477932-26-005104-index.htm", "headline": "Appsoft Technologies, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The quarterly report of AppSoft Technologies, Inc. (the \u201cCompany\u201d) on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) could not be filed within the prescribed time period due to the fact that the Company was unable to finalize its financial results without unreasonable expense or effort. As a result, the Company could not solicit and obtain the necessary review of the Form 10-Q in a timely fashion prior to the due date of the report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The quarterly report of AppSoft Technologies, Inc. (the \u201cCompany\u201d) on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) could not be filed within the prescribed time period due to the fact that the Company was unable to finalize its financial results without unreasonable expense or effort. As a result, the Company could not solicit and obtain the necessary review of the Form 10-Q in a timely fashion prior to the due date of the report.", "prior_accession": "", "prior_url": "" }, { "id": "420158319e0fba51", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Aerkomm Inc.", "cik": 1590496, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 50668230.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001213900-26-090350", "filing_url": "https://www.sec.gov/Archives/edgar/data/1590496/000121390026090350/0001213900-26-090350-index.htm", "headline": "Aerkomm Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the three months ended June 30, 2026 (the \u201cForm 10-Q\u201d) by the prescribed due date, as it requires additional time to gather necessary information for the preparation of such Form 10-Q. The Company does, however, expect to file such report within the fifteenth calendar days thereof.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the three months ended June 30, 2026 (the \u201cForm 10-Q\u201d) by the prescribed due date, as it requires additional time to gather necessary information for the preparation of such Form 10-Q. The Company does, however, expect to file such report within the fifteenth calendar days thereof.", "prior_accession": "", "prior_url": "" }, { "id": "35ff195bab02b6a0", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ATLANTIC AMERICAN CORP", "cik": 8177, "ticker": "AAME", "sic_desc": "Life insurance", "size_tier": "small", "public_float": 6854118.0, "form": "NT 10-Q", "filed": "2026-08-17", "accession": "0001140361-26-033382", "filing_url": "https://www.sec.gov/Archives/edgar/data/8177/000114036126033382/0001140361-26-033382-index.htm", "headline": "ATLANTIC AMERICAN CORP told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Atlantic American Corporation (the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 (the \u201cQ2 Form 10-Q\u201d) within the prescribed time period without unreasonable effort or expense. The Company requires additional time to compile and analyze all requisite financial information, and the supporting documentation required by the recently adopted Accounting Standards Update No. 2018\u201112, Financial Services\u2014Insurance (Topic 944)\u2014Targeted Improvements to the Accounting for Long-Duration Contracts, in order to complete the Annual Report on Form 10-K for the year ended December 31, 2025, the Quarterly Report on Form 10-Q for the quarterly\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Atlantic American Corporation (the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 (the \u201cQ2 Form 10-Q\u201d) within the prescribed time period without unreasonable effort or expense. The Company requires additional time to compile and analyze all requisite financial information, and the supporting documentation required by the recently adopted Accounting Standards Update No. 2018\u201112, Financial Services\u2014Insurance (Topic 944)\u2014Targeted Improvements to the Accounting for Long-Duration Contracts, in order to complete the Annual Report on Form 10-K for the year ended December 31, 2025, the Quarterly Report on Form 10-Q for the quarterly\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b77c6208c11f6330", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "AI Financial Corp", "cik": 862861, "ticker": "AIFC", "sic_desc": "Commodity contracts brokers", "size_tier": "mid", "public_float": 160600000.0, "form": "10-Q", "filed": "2026-08-17", "accession": "0001493152-26-038732", "filing_url": "https://www.sec.gov/Archives/edgar/data/862861/000149315226038732/0001493152-26-038732-index.htm", "headline": "AI Financial Corp no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2026-05-18", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001493152-26-024169", "prior_url": "https://www.sec.gov/Archives/edgar/data/862861/000149315226024169/form10-q.htm" }, { "id": "34df0c991ecb51d6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "iQSTEL Inc", "cik": 1527702, "ticker": "IQST", "sic_desc": "Telecommunications", "size_tier": "small", "public_float": 33157217.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001663577-26-000250", "filing_url": "https://www.sec.gov/Archives/edgar/data/1527702/000166357726000250/0001663577-26-000250-index.htm", "headline": "iQSTEL Inc told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Quarterly Report on Form 10-Q for the period ended June 30, 2026. The Registrant expects to file the Quarterly Report on or before August 18, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Quarterly Report on Form 10-Q for the period ended June 30, 2026. The Registrant expects to file the Quarterly Report on or before August 18, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "1856834f0b547e46", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Wenyuan Group Corp.", "cik": 723533, "ticker": "WYGC", "sic_desc": "Services", "size_tier": "small", "public_float": 4596119.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038302", "filing_url": "https://www.sec.gov/Archives/edgar/data/723533/000149315226038302/0001493152-26-038302-index.htm", "headline": "Wenyuan Group Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) was unable to obtain the necessary financial information required to complete its quarterly report for the fiscal quarter ended June 30, 2026. As a result, the Company will be unable to file the Form 10-Q in a timely manner without unreasonable effort and expense. The Company anticipates submitting the filing within the extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) was unable to obtain the necessary financial information required to complete its quarterly report for the fiscal quarter ended June 30, 2026. As a result, the Company will be unable to file the Form 10-Q in a timely manner without unreasonable effort and expense. The Company anticipates submitting the filing within the extension period.", "prior_accession": "", "prior_url": "" }, { "id": "fd0834da72ba188d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Webstar Technology Group Inc.", "cik": 1645155, "ticker": "WBSR", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 11151622.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038254", "filing_url": "https://www.sec.gov/Archives/edgar/data/1645155/000149315226038254/0001493152-26-038254-index.htm", "headline": "Webstar Technology Group Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "706afa13e4e29e31", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Vivakor, Inc.", "cik": 1450704, "ticker": "VIVK", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 58271094.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001829126-26-008899", "filing_url": "https://www.sec.gov/Archives/edgar/data/1450704/000182912626008899/0001829126-26-008899-index.htm", "headline": "Vivakor, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cQuarterly Report\u201d) by the August 14, 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 and requires additional time to complete its review of the financial statements for the period ended June 30, 2026 to be incorporated in the Quarterly Report. The Registrant anticipates that it will\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cQuarterly Report\u201d) by the August 14, 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 and requires additional time to complete its review of the financial statements for the period ended June 30, 2026 to be incorporated in the Quarterly Report. The Registrant anticipates that it will\u2026", "prior_accession": "", "prior_url": "" }, { "id": "1a526ab2c21ec774", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "VisionWave Holdings, Inc.", "cik": 2038439, "ticker": "VWAV", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 24145849.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001731122-26-001068", "filing_url": "https://www.sec.gov/Archives/edgar/data/2038439/000173112226001068/0001731122-26-001068-index.htm", "headline": "VisionWave Holdings, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort or expense. Additional time is required for the Registrant to compile and analyze certain information and documentation, complete the preparation of its financial statements, and finalize certain disclosures required to be included in the Form 10-Q, as well as to allow for the review by its independent registered public accounting firm.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort or expense. Additional time is required for the Registrant to compile and analyze certain information and documentation, complete the preparation of its financial statements, and finalize certain disclosures required to be included in the Form 10-Q, as well as to allow for the review by its independent registered public accounting firm.", "prior_accession": "", "prior_url": "" }, { "id": "512aa2f19a4c8d66", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "UpHealth, Inc.", "cik": 1770141, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001193125-26-352204", "filing_url": "https://www.sec.gov/Archives/edgar/data/1770141/000119312526352204/0001193125-26-352204-index.htm", "headline": "UpHealth, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review by the Company of the information required to be presented in the Form 10-Q for the relevant period has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review by the Company of the information required to be presented in the Form 10-Q for the relevant period has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant.", "prior_accession": "", "prior_url": "" }, { "id": "8d256eaeb55604bd", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "ULIXE CORP.", "cik": 1842138, "ticker": "", "sic_desc": "Business services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001829126-26-008908", "filing_url": "https://www.sec.gov/Archives/edgar/data/1842138/000182912626008908/0001829126-26-008908-index.htm", "headline": "ULIXE CORP. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its quarterly report on Form 10-Q for the period ended June 30, 2026 (the \u201cForm 10-Q\u201d) by August 14, 2026, the filing date applicable to non-accelerated filers, due to a delay experienced by the Registrant in completing its financial statements for such period. As of the date of this Form 12b-25, the Registrant has not filed its annual report on Form 10-K for the fiscal year ended July 31, 2025, its quarterly report on Form 10-Q for the fiscal quarter ended September 30, 2025, its annual report on Form 10-K for the fiscal year ended December 31, 2025, or its quarterly report on Form 10-Q for the fiscal quarter\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its quarterly report on Form 10-Q for the period ended June 30, 2026 (the \u201cForm 10-Q\u201d) by August 14, 2026, the filing date applicable to non-accelerated filers, due to a delay experienced by the Registrant in completing its financial statements for such period. As of the date of this Form 12b-25, the Registrant has not filed its annual report on Form 10-K for the fiscal year ended July 31, 2025, its quarterly report on Form 10-Q for the fiscal quarter ended September 30, 2025, its annual report on Form 10-K for the fiscal year ended December 31, 2025, or its quarterly report on Form 10-Q for the fiscal quarter\u2026", "prior_accession": "", "prior_url": "" }, { "id": "4210c2dd7775243a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "U S PHYSICAL THERAPY INC /NV", "cik": 885978, "ticker": "USPH", "sic_desc": "Services", "size_tier": "large", "public_float": 795400000.0, "form": "8-K", "filed": "2026-08-14", "accession": "0000885978-26-000052", "filing_url": "https://www.sec.gov/Archives/edgar/data/885978/000088597826000052/0000885978-26-000052-index.htm", "headline": "U S PHYSICAL THERAPY INC /NV's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "disagreement_disclosed": false, "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "05c1540902c1558f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Two Hands Corp", "cik": 1494413, "ticker": "TWOH", "sic_desc": "Business services", "size_tier": "small", "public_float": 11612621.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001494413-26-000036", "filing_url": "https://www.sec.gov/Archives/edgar/data/1494413/000149441326000036/0001494413-26-000036-index.htm", "headline": "Two Hands Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant could not complete the filing of its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 due to a delay in obtaining and compiling information required to be included in its Form 10-Q, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant could not complete the filing of its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 due to a delay in obtaining and compiling information required to be included in its Form 10-Q, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "a832ffb572916a96", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Trutankless, Inc.", "cik": 1429393, "ticker": "TKLS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2076375.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001477932-26-005101", "filing_url": "https://www.sec.gov/Archives/edgar/data/1429393/000147793226005101/0001477932-26-005101-index.htm", "headline": "Trutankless, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The accountants could not complete the required financial statements, the auditors could not complete their review of the financial statements and periodic report, and management could not complete the Management\u2019s Discussion and Analysis of such financial statements prior to the filing deadline.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The accountants could not complete the required financial statements, the auditors could not complete their review of the financial statements and periodic report, and management could not complete the Management\u2019s Discussion and Analysis of such financial statements prior to the filing deadline.", "prior_accession": "", "prior_url": "" }, { "id": "ddb4e694700bb2d2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Transportation & Logistics Systems, Inc.", "cik": 1463208, "ticker": "TLSS", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038200", "filing_url": "https://www.sec.gov/Archives/edgar/data/1463208/000149315226038200/0001493152-26-038200-index.htm", "headline": "Transportation & Logistics Systems, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "However, the registrant must revise the filing prior to submission due to a delay in the effectiveness of a planned reverse stock split. The Form 10-Q was initially prepared on the assumption that the reverse stock split would become effective on or before August 14, 2026. Due to a delay in receiving approval from the Financial Industry Regulatory Authority (FINRA), the reverse stock split will not become effective until a later date. As a result, the registrant must revise the Form 10-Q to replace post-split share and per share figures with pre-split amounts throughout the filing. The registrant is unable to complete these revisions and allow sufficient time for the auditor\u2019s review of the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "However, the registrant must revise the filing prior to submission due to a delay in the effectiveness of a planned reverse stock split. The Form 10-Q was initially prepared on the assumption that the reverse stock split would become effective on or before August 14, 2026. Due to a delay in receiving approval from the Financial Industry Regulatory Authority (FINRA), the reverse stock split will not become effective until a later date. As a result, the registrant must revise the Form 10-Q to replace post-split share and per share figures with pre-split amounts throughout the filing. The registrant is unable to complete these revisions and allow sufficient time for the auditor\u2019s review of the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "0edab9b085c2357f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Tradewinds Universal", "cik": 1916558, "ticker": "TRWD", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2046058.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001079973-26-001108", "filing_url": "https://www.sec.gov/Archives/edgar/data/1916558/000107997326001108/0001079973-26-001108-index.htm", "headline": "Tradewinds Universal told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company\u2019s Quarterly Report on Form 10-Q for the period ended June 30, 2026 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company\u2019s Quarterly Report on Form 10-Q for the period ended June 30, 2026 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "4099b65e5fafb17e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Thunder Power Holdings, Inc.", "cik": 1912582, "ticker": "AIEV", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 73331275.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001213900-26-090272", "filing_url": "https://www.sec.gov/Archives/edgar/data/1912582/000121390026090272/0001213900-26-090272-index.htm", "headline": "Thunder Power Holdings, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file its Form 10-Q for the quarter ended June 30, 2026, within the prescribed time period without unreasonable effort or expense because, following the completion in April 2026 of its share exchange transaction with Electric Power Technology Limited, the Company and its auditors require additional time to complete the consolidation of Electric Power Technology Limited and are still awaiting financial information from Electric Power Technology Limited.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file its Form 10-Q for the quarter ended June 30, 2026, within the prescribed time period without unreasonable effort or expense because, following the completion in April 2026 of its share exchange transaction with Electric Power Technology Limited, the Company and its auditors require additional time to complete the consolidation of Electric Power Technology Limited and are still awaiting financial information from Electric Power Technology Limited.", "prior_accession": "", "prior_url": "" }, { "id": "f3a64ec4ee4cbb95", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "T3 Defense Inc.", "cik": 1787518, "ticker": "DFNS", "sic_desc": "Services", "size_tier": "small", "public_float": 71326000.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001185185-26-003558", "filing_url": "https://www.sec.gov/Archives/edgar/data/1787518/000118518526003558/0001185185-26-003558-index.htm", "headline": "T3 Defense Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cReport\u201d) by the prescribed date of August 14, 2026, without unreasonable effort or expense. Due to the geopolitical and security situation in Israel, the Registrant needs additional time to complete certain disclosures and analyses to be included in the Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cReport\u201d) by the prescribed date of August 14, 2026, without unreasonable effort or expense. Due to the geopolitical and security situation in Israel, the Registrant needs additional time to complete certain disclosures and analyses to be included in the Report.", "prior_accession": "", "prior_url": "" }, { "id": "f9deccc06372e7bd", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Starfighters Space, Inc.", "cik": 1947016, "ticker": "FJET", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 24680647.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001062993-26-004428", "filing_url": "https://www.sec.gov/Archives/edgar/data/1947016/000106299326004428/0001062993-26-004428-index.htm", "headline": "Starfighters Space, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Management was unable to obtain certain of the business information necessary to complete the preparation of the Company\u2019s Form 10-Q for the period ended June 30, 2026 and the review of the report by the Company\u2019s recently engaged independent registered public accounting firm in time for filing. Such information is required in order to prepare a complete filing. As a result of this delay the Company is unable to file its quarterly report on Form 10-Q within the prescribed time period without unreasonable effort or expense. The Company expects to file within the extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Management was unable to obtain certain of the business information necessary to complete the preparation of the Company\u2019s Form 10-Q for the period ended June 30, 2026 and the review of the report by the Company\u2019s recently engaged independent registered public accounting firm in time for filing. Such information is required in order to prepare a complete filing. As a result of this delay the Company is unable to file its quarterly report on Form 10-Q within the prescribed time period without unreasonable effort or expense. The Company expects to file within the extension period.", "prior_accession": "", "prior_url": "" }, { "id": "a7b59eb5520de911", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Sow Good Inc.", "cik": 1490161, "ticker": "SOWG", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 101339578.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001829126-26-008896", "filing_url": "https://www.sec.gov/Archives/edgar/data/1490161/000182912626008896/0001829126-26-008896-index.htm", "headline": "Sow Good Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 within the prescribed time period due to additional time required to complete the review of the Registrant\u2019s interim financial statements and related disclosures, including the completion of review procedures by the Registrant\u2019s independent registered public accounting firm.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 within the prescribed time period due to additional time required to complete the review of the Registrant\u2019s interim financial statements and related disclosures, including the completion of review procedures by the Registrant\u2019s independent registered public accounting firm.", "prior_accession": "", "prior_url": "" }, { "id": "7328b4901655d04c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Smart Powerr Corp.", "cik": 721693, "ticker": "CREG", "sic_desc": "Business services", "size_tier": "small", "public_float": 27900000.0, "form": "8-K", "filed": "2026-08-14", "accession": "0001213900-26-089992", "filing_url": "https://www.sec.gov/Archives/edgar/data/721693/000121390026089992/0001213900-26-089992-index.htm", "headline": "Smart Powerr Corp.'s Chief Financial Officer departed and a successor was named", "evidence": { "disagreement_disclosed": false, "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "39e61ce095bb42df", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SeeQC, Inc.", "cik": 1779977, "ticker": "SEQC", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001213900-26-090133", "filing_url": "https://www.sec.gov/Archives/edgar/data/1779977/000121390026090133/0001213900-26-090133-index.htm", "headline": "SeeQC, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company's Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 is the Company's first quarterly report to be filed following the effectiveness of the registration statement on Form S-4 relating to the Company's proposed merger with Allegro Merger Corp. The transactions contemplated under Form S-4 have not yet been consummated, and the Company expects to consummate such transactions following the closing of its planned initial public offering. The Company is unable to file the Form 10-Q within the prescribed time period without unreasonable effort or expense because additional time is required to complete the preparation and review of the Company's financial\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company's Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 is the Company's first quarterly report to be filed following the effectiveness of the registration statement on Form S-4 relating to the Company's proposed merger with Allegro Merger Corp. The transactions contemplated under Form S-4 have not yet been consummated, and the Company expects to consummate such transactions following the closing of its planned initial public offering. The Company is unable to file the Form 10-Q within the prescribed time period without unreasonable effort or expense because additional time is required to complete the preparation and review of the Company's financial\u2026", "prior_accession": "", "prior_url": "" }, { "id": "1fd0015ccb65a7f5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Securetech Innovations, Inc.", "cik": 1703157, "ticker": "SCTH", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 79342232.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001703157-26-000008", "filing_url": "https://www.sec.gov/Archives/edgar/data/1703157/000170315726000008/0001703157-26-000008-index.htm", "headline": "Securetech Innovations, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(\u201cSecureTech\u201d) is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (\u201cForm 10-Q\u201d) by the prescribed due date without unreasonable effort or expense. Effective July 31, 2026, SecureTech dismissed Gary Cheng CPA Limited and engaged Marcum Asia CPAs LLP as its independent registered public accounting firm. The change in accountants has required substantial additional time and resources, including the new accounting firm\u2019s client acceptance, planning and risk assessment procedures, and its review of SecureTech\u2019s historical financial information, before the review of the interim financial statements to be included in the Form 10-Q could be completed. In\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(\u201cSecureTech\u201d) is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (\u201cForm 10-Q\u201d) by the prescribed due date without unreasonable effort or expense. Effective July 31, 2026, SecureTech dismissed Gary Cheng CPA Limited and engaged Marcum Asia CPAs LLP as its independent registered public accounting firm. The change in accountants has required substantial additional time and resources, including the new accounting firm\u2019s client acceptance, planning and risk assessment procedures, and its review of SecureTech\u2019s historical financial information, before the review of the interim financial statements to be included in the Form 10-Q could be completed. In\u2026", "prior_accession": "", "prior_url": "" }, { "id": "ee8ff6bff5e769ea", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "STANDEX INTERNATIONAL CORP/DE/", "cik": 310354, "ticker": "SXI", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 2681246305.0, "form": "10-K", "filed": "2026-08-14", "accession": "0001437749-26-027789", "filing_url": "https://www.sec.gov/Archives/edgar/data/310354/000143774926027789/0001437749-26-027789-index.htm", "headline": "STANDEX INTERNATIONAL CORP/DE/ cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2026, "contexts": [ "The Company adopted ASU 2023-09 for the year ended June 30, 2026, and applied the new disclosure requirements prospectively to the current annual period." ], "new_standards": [ "2016-09", "2023-09", "2024-03", "2025-01", "2025-05", "2025-06", "2025-09", "2025-11" ], "prior_filed": "2025-12-31", "prior_form": "10-K/A", "restates_existing_policy": false, "source": "accounting standards update (ASU) reference comparison", "why": "The summary of significant accounting policies changed materially from the previous comparable filing." }, "quote": "The Company adopted ASU 2023-09 for the year ended June 30, 2026, and applied the new disclosure requirements prospectively to the current annual period.", "prior_accession": "0001437749-25-039046", "prior_url": "https://www.sec.gov/Archives/edgar/data/310354/000143774925039046/sxi20251110c_10ka.htm" }, { "id": "e57c406d2a7d9de5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "SPECIFICITY, INC.", "cik": 1840102, "ticker": "SPTY", "sic_desc": "Services", "size_tier": "small", "public_float": 4551783.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001520138-26-000337", "filing_url": "https://www.sec.gov/Archives/edgar/data/1840102/000152013826000337/0001520138-26-000337-index.htm", "headline": "SPECIFICITY, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to complete its audit and preparation of its Form 10-Q for the period ended June 30, 2026 in a timely matter because of unanticipated delays.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to complete its audit and preparation of its Form 10-Q for the period ended June 30, 2026 in a timely matter because of unanticipated delays.", "prior_accession": "", "prior_url": "" }, { "id": "3d32a3922e269af8", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SOLESENCE, INC.", "cik": 883107, "ticker": "SLSN", "sic_desc": "Cosmetics and toiletries", "size_tier": "small", "public_float": 27254231.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001171843-26-005544", "filing_url": "https://www.sec.gov/Archives/edgar/data/883107/000117184326005544/0001171843-26-005544-index.htm", "headline": "SOLESENCE, INC. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant recently discovered that it had applied an improper inventory costing methodology, and the registrant is in the process of determining appropriate corrective measures. Cautionary Notice Regarding Forward-Looking Statements This Form 12b-25 includes information that constitutes forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. These forward-looking statements are based on the Company\u2019s current beliefs, assumptions and expectations regarding future events, which in turn are based on information currently available to the Company. Such forward-looking statements include statements regarding the anticipated timing of filing the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant recently discovered that it had applied an improper inventory costing methodology, and the registrant is in the process of determining appropriate corrective measures. Cautionary Notice Regarding Forward-Looking Statements This Form 12b-25 includes information that constitutes forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. These forward-looking statements are based on the Company\u2019s current beliefs, assumptions and expectations regarding future events, which in turn are based on information currently available to the Company. Such forward-looking statements include statements regarding the anticipated timing of filing the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "439ca25720b10330", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "SKYTECH ORION GLOBAL CORP.", "cik": 1498067, "ticker": "CTGL", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038132", "filing_url": "https://www.sec.gov/Archives/edgar/data/1498067/000149315226038132/0001493152-26-038132-index.htm", "headline": "SKYTECH ORION GLOBAL CORP. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant\u2019s quarterly report on Form 10-Q could not be filed within the prescribed time period because the Registrant encountered delays in its preparation of its quarterly financial statements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant\u2019s quarterly report on Form 10-Q could not be filed within the prescribed time period because the Registrant encountered delays in its preparation of its quarterly financial statements.", "prior_accession": "", "prior_url": "" }, { "id": "a26fe62c56f008b0", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Regenerative Medical Technology Group Inc.", "cik": 1760026, "ticker": "RMTG", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 612544.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001213900-26-089586", "filing_url": "https://www.sec.gov/Archives/edgar/data/1760026/000121390026089586/0001213900-26-089586-index.htm", "headline": "Regenerative Medical Technology Group Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "70a8fdb9c3002172", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Reborn Coffee, Inc.", "cik": 1707910, "ticker": "REBN", "sic_desc": "Restaurants", "size_tier": "small", "public_float": 27855356.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001213900-26-089821", "filing_url": "https://www.sec.gov/Archives/edgar/data/1707910/000121390026089821/0001213900-26-089821-index.htm", "headline": "Reborn Coffee, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for its quarter ended June 30, 2026 by the prescribed date without unreasonable effort or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for its quarter ended June 30, 2026 by the prescribed date without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "76d4e8c540ba20f3", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Ranger Gold Corp.", "cik": 1434740, "ticker": "RNGC", "sic_desc": "Mining", "size_tier": "small", "public_float": 19103.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001477932-26-005091", "filing_url": "https://www.sec.gov/Archives/edgar/data/1434740/000147793226005091/0001477932-26-005091-index.htm", "headline": "Ranger Gold Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) could not be filed within the prescribed time period due to the fact that the Company was unable to finalize its financial results without unreasonable expense or effort. As a result, the Company could not solicit and obtain the necessary review of the Form 10-Q in a timely fashion prior to the due date of the report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) could not be filed within the prescribed time period due to the fact that the Company was unable to finalize its financial results without unreasonable expense or effort. As a result, the Company could not solicit and obtain the necessary review of the Form 10-Q in a timely fashion prior to the due date of the report.", "prior_accession": "", "prior_url": "" }, { "id": "bacca37a189ce586", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "RICHTECH ROBOTICS INC.", "cik": 1963685, "ticker": "RR", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001213900-26-090252", "filing_url": "https://www.sec.gov/Archives/edgar/data/1963685/000121390026090252/0001213900-26-090252-index.htm", "headline": "RICHTECH ROBOTICS INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Form 10-Q for the period ended June 30, 2026 within the prescribed time period without unreasonable effort or expense because the Registrant\u2019s accounting staff needs additional time to finalize the financial statements for the period ended June 30, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Form 10-Q for the period ended June 30, 2026 within the prescribed time period without unreasonable effort or expense because the Registrant\u2019s accounting staff needs additional time to finalize the financial statements for the period ended June 30, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "0ac96bcc4120c801", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ProtoKinetix, Inc.", "cik": 1128189, "ticker": "PKTX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 2665854.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001079973-26-001119", "filing_url": "https://www.sec.gov/Archives/edgar/data/1128189/000107997326001119/0001079973-26-001119-index.htm", "headline": "ProtoKinetix, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Protokinetix, Incorporated (the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time because of delays in completing the preparation of its financial statements and its management discussion and analysis. The original filing date applicable to smaller reporting companies was August 14, 2026. The Registrant is still in the process of compiling required information to complete the Quarterly Report and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the period ended June\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Protokinetix, Incorporated (the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time because of delays in completing the preparation of its financial statements and its management discussion and analysis. The original filing date applicable to smaller reporting companies was August 14, 2026. The Registrant is still in the process of compiling required information to complete the Quarterly Report and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the period ended June\u2026", "prior_accession": "", "prior_url": "" }, { "id": "6cb7c3ecce800298", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Protagenic Therapeutics, Inc.\\new", "cik": 1022899, "ticker": "PTIX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 6636632.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038256", "filing_url": "https://www.sec.gov/Archives/edgar/data/1022899/000149315226038256/0001493152-26-038256-index.htm", "headline": "Protagenic Therapeutics, Inc.\\new told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) will not be able to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 by the prescribed due date without unreasonable effort or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) will not be able to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 by the prescribed due date without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "624c7f06b8a8af26", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Profusa, Inc.", "cik": 1859807, "ticker": "PFSA", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 68215988.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001213900-26-090082", "filing_url": "https://www.sec.gov/Archives/edgar/data/1859807/000121390026090082/0001213900-26-090082-index.htm", "headline": "Profusa, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it will not be able to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) by August 14, 2026, the prescribed due date for such filing, without unreasonable effort or expense due to unanticipated delays. Additional time is needed in order to permit the Company\u2019s independent registered public accounting firm time to complete its review of the financial statements included in the Form 10-Q. The Company fully expects to be able to file within the additional time allowed.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it will not be able to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) by August 14, 2026, the prescribed due date for such filing, without unreasonable effort or expense due to unanticipated delays. Additional time is needed in order to permit the Company\u2019s independent registered public accounting firm time to complete its review of the financial statements included in the Form 10-Q. The Company fully expects to be able to file within the additional time allowed.", "prior_accession": "", "prior_url": "" }, { "id": "a1a5ebd7b56c5892", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ProPhase Labs, Inc.", "cik": 868278, "ticker": "PRPH", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 67230869.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038433", "filing_url": "https://www.sec.gov/Archives/edgar/data/868278/000149315226038433/0001493152-26-038433-index.htm", "headline": "ProPhase Labs, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to timely file its Quarterly Report on Form 10-Q for the Quarter Ended June 30, 2026. The delay in filing is primarily due to the additional time required to complete the Company\u2019s review procedures performed by the Company\u2019s independent registered public accounting firm. The Company is working diligently with its auditors to finalize the financial statements and related disclosures.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to timely file its Quarterly Report on Form 10-Q for the Quarter Ended June 30, 2026. The delay in filing is primarily due to the additional time required to complete the Company\u2019s review procedures performed by the Company\u2019s independent registered public accounting firm. The Company is working diligently with its auditors to finalize the financial statements and related disclosures.", "prior_accession": "", "prior_url": "" }, { "id": "bed09ca34797f981", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Polar Power, Inc.", "cik": 1622345, "ticker": "POLA", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 4752158.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038531", "filing_url": "https://www.sec.gov/Archives/edgar/data/1622345/000149315226038531/0001493152-26-038531-index.htm", "headline": "Polar Power, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cQuarterly Report\u201d) with the U.S. Securities Exchange Commission (the \u201cSEC\u201d) by the prescribed due date. The Registrant has experienced a delay in completing its financial statements and other disclosures in the Quarterly Report. As a result, the Registrant requires additional time for compilation of the required information to complete the Quarterly Report and ensure adequate disclosure of certain information required to be included in the Quarterly Report. The Registrant expects to file the Quarterly Report\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cQuarterly Report\u201d) with the U.S. Securities Exchange Commission (the \u201cSEC\u201d) by the prescribed due date. The Registrant has experienced a delay in completing its financial statements and other disclosures in the Quarterly Report. As a result, the Registrant requires additional time for compilation of the required information to complete the Quarterly Report and ensure adequate disclosure of certain information required to be included in the Quarterly Report. The Registrant expects to file the Quarterly Report\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d0c32cd7c5569364", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "PSQ Holdings, Inc.", "cik": 1847064, "ticker": "PSQH", "sic_desc": "Services", "size_tier": "mid", "public_float": 106200000.0, "form": "8-K/A", "filed": "2026-08-14", "accession": "0001104659-26-097147", "filing_url": "https://www.sec.gov/Archives/edgar/data/1847064/000110465926097147/0001104659-26-097147-index.htm", "headline": "PSQ Holdings, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "disagreement_disclosed": false, "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "754000bb0b3ed89b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Onfolio Holdings, Inc", "cik": 1825452, "ticker": "ONFO", "sic_desc": "Services", "size_tier": "small", "public_float": 4162115.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001654954-26-007651", "filing_url": "https://www.sec.gov/Archives/edgar/data/1825452/000165495426007651/0001654954-26-007651-index.htm", "headline": "Onfolio Holdings, Inc told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "66011cec4edeefdb", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "OLENOX INDUSTRIES INC.", "cik": 1023994, "ticker": "OLOX", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 7781458.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001213900-26-090098", "filing_url": "https://www.sec.gov/Archives/edgar/data/1023994/000121390026090098/0001213900-26-090098-index.htm", "headline": "OLENOX INDUSTRIES INC. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cQuarterly Report\u201d) by the August 14, 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 and requires additional time to complete its review of the financial statements for the period ended June 30, 2026 to be incorporated in the Quarterly Report. The Registrant anticipates that it will\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cQuarterly Report\u201d) by the August 14, 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 and requires additional time to complete its review of the financial statements for the period ended June 30, 2026 to be incorporated in the Quarterly Report. The Registrant anticipates that it will\u2026", "prior_accession": "", "prior_url": "" }, { "id": "2091a71458815428", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Northann Corp.", "cik": 1923780, "ticker": "NCL", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2335761.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001575872-26-000578", "filing_url": "https://www.sec.gov/Archives/edgar/data/1923780/000157587226000578/0001575872-26-000578-index.htm", "headline": "Northann Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has determined that it is unable to file its quarterly report on Form 10-Q for the quarter ended June 30, 2026 by the prescribed due date because it does not currently have an independent registered public accounting firm engaged to finalize its financial statements to be included in such Form 10-Q. The Company is currently in the process of engaging such a firm. 2", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has determined that it is unable to file its quarterly report on Form 10-Q for the quarter ended June 30, 2026 by the prescribed due date because it does not currently have an independent registered public accounting firm engaged to finalize its financial statements to be included in such Form 10-Q. The Company is currently in the process of engaging such a firm.", "prior_accession": "", "prior_url": "" }, { "id": "5050072b03dd125a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "NightFood Holdings, Inc.", "cik": 1593001, "ticker": "NGTF", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1923511.0, "form": "8-K", "filed": "2026-08-14", "accession": "0001493152-26-037999", "filing_url": "https://www.sec.gov/Archives/edgar/data/1593001/000149315226037999/0001493152-26-037999-index.htm", "headline": "NightFood Holdings, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "disagreement_disclosed": false, "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a4f2c455e87958af", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "NaturalShrimp Inc", "cik": 1465470, "ticker": "SHMP", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "small", "public_float": 6648639.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038049", "filing_url": "https://www.sec.gov/Archives/edgar/data/1465470/000149315226038049/0001493152-26-038049-index.htm", "headline": "NaturalShrimp Inc told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "There was a delay in completing the Financial Statements for review by the Registrant\u2019s Auditor.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "There was a delay in completing the Financial Statements for review by the Registrant\u2019s Auditor.", "prior_accession": "", "prior_url": "" }, { "id": "6701d42713ab9ddd", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "NUTRA PHARMA CORP", "cik": 1119643, "ticker": "NPHC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6762239.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038022", "filing_url": "https://www.sec.gov/Archives/edgar/data/1119643/000149315226038022/0001493152-26-038022-index.htm", "headline": "NUTRA PHARMA CORP told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Form 10-Q could not be filed within the prescribed time because additional time is required by Registrant\u2019s management and auditors to prepare certain financial information to be included in such report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Form 10-Q could not be filed within the prescribed time because additional time is required by Registrant\u2019s management and auditors to prepare certain financial information to be included in such report.", "prior_accession": "", "prior_url": "" }, { "id": "bc69bdd8b6fbffda", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Momentus Inc.", "cik": 1781162, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 22000000.0, "form": "8-K", "filed": "2026-08-14", "accession": "0001140361-26-033135", "filing_url": "https://www.sec.gov/Archives/edgar/data/1781162/000114036126033135/0001140361-26-033135-index.htm", "headline": "Momentus Inc. dismissed its auditor and engaged Baker Tilly", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "", "predecessor_tier": "", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Baker Tilly", "successor_tier": "national", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "623d0f4f208d279c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "MediXall Group, Inc.", "cik": 1601280, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 95853.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001079973-26-001106", "filing_url": "https://www.sec.gov/Archives/edgar/data/1601280/000107997326001106/0001079973-26-001106-index.htm", "headline": "MediXall Group, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f85a756c8f512333", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "MOBIX LABS, INC", "cik": 1855467, "ticker": "MOBX", "sic_desc": "Semiconductors", "size_tier": "small", "public_float": 37600000.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038466", "filing_url": "https://www.sec.gov/Archives/edgar/data/1855467/000149315226038466/0001493152-26-038466-index.htm", "headline": "MOBIX LABS, INC filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) by the prescribed due date because the Company needs additional time, in part due to certain financing transactions executed late in the quarter and to turnover within the Company\u2019s accounting department, to finalize review of the Company\u2019s financial statements and evaluation of disclosure controls and procedures to be included in its Form 10-Q. The Company expects to file the quarterly report within the extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) by the prescribed due date because the Company needs additional time, in part due to certain financing transactions executed late in the quarter and to turnover within the Company\u2019s accounting department, to finalize review of the Company\u2019s financial statements and evaluation of disclosure controls and procedures to be included in its Form 10-Q. The Company expects to file the quarterly report within the extension period.", "prior_accession": "", "prior_url": "" }, { "id": "bfa5b0732ac25e4b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "MEDICAL EXERCISE INC.", "cik": 2001249, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001213900-26-090132", "filing_url": "https://www.sec.gov/Archives/edgar/data/2001249/000121390026090132/0001213900-26-090132-index.htm", "headline": "MEDICAL EXERCISE INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cQuarterly Report\u201d) by the August 14, 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 for the period ended June 30, 2026. 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." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cQuarterly Report\u201d) by the August 14, 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 for the period ended June 30, 2026. The Registrant anticipates that it will file the Quarterly Report no later than the fifth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "9901f058e12b6946", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "MDWerks, Inc.", "cik": 1295514, "ticker": "MDWK", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 32468623.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038478", "filing_url": "https://www.sec.gov/Archives/edgar/data/1295514/000149315226038478/0001493152-26-038478-index.htm", "headline": "MDWerks, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cForm 10-Q\u201d) by August 14, 2026, the original due date for such filing, without unreasonable effort or expense because its financial statements for the quarter ended June 30, 2026 have not been completed, nor have the Company\u2019s certifying accountants had the opportunity to complete their audit of the financial statements to be included in the Company\u2019s Quarterly Report on Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cForm 10-Q\u201d) by August 14, 2026, the original due date for such filing, without unreasonable effort or expense because its financial statements for the quarter ended June 30, 2026 have not been completed, nor have the Company\u2019s certifying accountants had the opportunity to complete their audit of the financial statements to be included in the Company\u2019s Quarterly Report on Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "57fd4a41a1e7e18e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Livento Group, Inc.", "cik": 1593549, "ticker": "LIVG", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 14301080.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0002063628-26-000011", "filing_url": "https://www.sec.gov/Archives/edgar/data/1593549/000206362826000011/0002063628-26-000011-index.htm", "headline": "Livento Group, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) was unable to compile the necessary financial information required to prepare a complete filing. Thus, the Company is unable to file the periodic report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) was unable to compile the necessary financial information required to prepare a complete filing. Thus, the Company is unable to file the periodic report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period.", "prior_accession": "", "prior_url": "" }, { "id": "5e598eb00cbac38c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Lifeward Ltd.", "cik": 1607962, "ticker": "LFWD", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 33850860.0, "form": "8-K", "filed": "2026-08-14", "accession": "0001178913-26-004140", "filing_url": "https://www.sec.gov/Archives/edgar/data/1607962/000117891326004140/0001178913-26-004140-index.htm", "headline": "Lifeward Ltd.'s Chief Financial Officer departed and a successor was named", "evidence": { "disagreement_disclosed": false, "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0f83310466dfe064", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "La Rosa Holdings Corp.", "cik": 1879403, "ticker": "LRHC", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 31933113.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001213900-26-090046", "filing_url": "https://www.sec.gov/Archives/edgar/data/1879403/000121390026090046/0001213900-26-090046-index.htm", "headline": "La Rosa Holdings Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) could not complete the filing of its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) due to a delay in obtaining and compiling information required to be included in the Form 10-Q, which delay could not be eliminated by the Company without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) could not complete the filing of its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) due to a delay in obtaining and compiling information required to be included in the Form 10-Q, which delay could not be eliminated by the Company without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "07e376185bd5f932", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "LUDWIG ENTERPRISES, INC.", "cik": 1960262, "ticker": "LUDG", "sic_desc": "Services", "size_tier": "small", "public_float": 17488299.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001960262-26-000002", "filing_url": "https://www.sec.gov/Archives/edgar/data/1960262/000196026226000002/0001960262-26-000002-index.htm", "headline": "LUDWIG ENTERPRISES, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 730, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company has been unable to complete its quarterly financial statements and related disclosures without unreasonable effort or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company has been unable to complete its quarterly financial statements and related disclosures without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "f92b477ab50edb65", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Korth Direct Mortgage Inc.", "cik": 1695963, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001214659-26-010329", "filing_url": "https://www.sec.gov/Archives/edgar/data/1695963/000121465926010329/0001214659-26-010329-index.htm", "headline": "Korth Direct Mortgage Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant\u2019s Report on Form 10-Q for the quarter ended June 30, 2026, cannot be filed within the prescribed period without unreasonable effort or expense because management requires additional time to compile and verify the data required to be included in the Report. The Report will be filed no later than the fifth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant\u2019s Report on Form 10-Q for the quarter ended June 30, 2026, cannot be filed within the prescribed period without unreasonable effort or expense because management requires additional time to compile and verify the data required to be included in the Report. The Report will be filed no later than the fifth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "219ec45e5ecad711", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "KonaTel, Inc.", "cik": 845819, "ticker": "KTEL", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 10634006.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038167", "filing_url": "https://www.sec.gov/Archives/edgar/data/845819/000149315226038167/0001493152-26-038167-index.htm", "headline": "KonaTel, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is in the process of completing its unaudited financial statements, and believes that the subject Quarterly Report will be available for filing on or before August 19, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is in the process of completing its unaudited financial statements, and believes that the subject Quarterly Report will be available for filing on or before August 19, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "1921dead9ccf8f68", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "KALA BIO, Inc.", "cik": 1479419, "ticker": "KALA", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 24600000.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001829126-26-008832", "filing_url": "https://www.sec.gov/Archives/edgar/data/1479419/000182912626008832/0001829126-26-008832-index.htm", "headline": "KALA BIO, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) will not, without unreasonable effort and expense, be able to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period because the Company requires additional time to complete its analysis and disclosure regarding its liquidity and capital resources. The Company anticipates that it will file the Form 10-Q 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." }, "quote": "(the \u201cCompany\u201d) will not, without unreasonable effort and expense, be able to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period because the Company requires additional time to complete its analysis and disclosure regarding its liquidity and capital resources. The Company anticipates that it will file the Form 10-Q no later than the fifth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "7f1143a75838192a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Jaguar Health, Inc.", "cik": 1585608, "ticker": "JAGX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 28000000.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001193125-26-352657", "filing_url": "https://www.sec.gov/Archives/edgar/data/1585608/000119312526352657/0001193125-26-352657-index.htm", "headline": "Jaguar Health, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) could not complete the filing of its Annual Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) due to a delay in obtaining and compiling information required to be included in the Form 10-Q including significant and material subsequent event transactions, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) could not complete the filing of its Annual Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) due to a delay in obtaining and compiling information required to be included in the Form 10-Q including significant and material subsequent event transactions, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "feb033977f46d81a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Integrated Wellness Acquisition Corp", "cik": 1877557, "ticker": "", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 13727870.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001104659-26-097325", "filing_url": "https://www.sec.gov/Archives/edgar/data/1877557/000110465926097325/0001104659-26-097325-index.htm", "headline": "Integrated Wellness Acquisition Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Form 10-Q for the quarter ended June 30, 2026 within the prescribed time period without unreasonable effort or expense because additional time is needed to finalize the financial statements to be included in such report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Form 10-Q for the quarter ended June 30, 2026 within the prescribed time period without unreasonable effort or expense because additional time is needed to finalize the financial statements to be included in such report.", "prior_accession": "", "prior_url": "" }, { "id": "8504c3bbde1f099a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "INNO HOLDINGS INC.", "cik": 1961847, "ticker": "INHD", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 16953353.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038354", "filing_url": "https://www.sec.gov/Archives/edgar/data/1961847/000149315226038354/0001493152-26-038354-index.htm", "headline": "INNO HOLDINGS INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable to file its quarterly report on Form 10-Q for the period ended June 30, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort or expense as the Company and its auditors need additional time to complete the review of the Company\u2019s unaudited financial statements included in the Quarterly Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable to file its quarterly report on Form 10-Q for the period ended June 30, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort or expense as the Company and its auditors need additional time to complete the review of the Company\u2019s unaudited financial statements included in the Quarterly Report.", "prior_accession": "", "prior_url": "" }, { "id": "d37c0936faec3cc0", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Hyperscale Data, Inc.", "cik": 896493, "ticker": "GPUS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 12100000.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001214659-26-010430", "filing_url": "https://www.sec.gov/Archives/edgar/data/896493/000121465926010430/0001214659-26-010430-index.htm", "headline": "Hyperscale Data, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review of the information required to be presented in the Form 10-Q for the fiscal quarter ended June 30, 2026 has imposed requirements that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review of the information required to be presented in the Form 10-Q for the fiscal quarter ended June 30, 2026 has imposed requirements that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant.", "prior_accession": "", "prior_url": "" }, { "id": "692459aaa208cb4b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "HUGOTON ROYALTY TRUST", "cik": 862022, "ticker": "HGTXU", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001193125-26-352619", "filing_url": "https://www.sec.gov/Archives/edgar/data/862022/000119312526352619/0001193125-26-352619-index.htm", "headline": "HUGOTON ROYALTY TRUST told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "As previously reported in the Registrant\u2019s 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 \u201cForm 10-Q\u201d). Additionally, as disclosed in the Registrant\u2019s 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\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "As previously reported in the Registrant\u2019s 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 \u201cForm 10-Q\u201d). Additionally, as disclosed in the Registrant\u2019s 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\u2026", "prior_accession": "", "prior_url": "" }, { "id": "794150396d00f452", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "HONG YUAN HOLDING GROUP", "cik": 1324759, "ticker": "HGYN", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1026655.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-037909", "filing_url": "https://www.sec.gov/Archives/edgar/data/1324759/000149315226037909/0001493152-26-037909-index.htm", "headline": "HONG YUAN HOLDING GROUP told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant undertakes the responsibility to file such report no later than five days after its original prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant undertakes the responsibility to file such report no later than five days after its original prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "7b4ff70338b0cbbc", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "HCW Biologics Inc.", "cik": 1828673, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 12800000.0, "form": "8-K", "filed": "2026-08-14", "accession": "0001493152-26-038240", "filing_url": "https://www.sec.gov/Archives/edgar/data/1828673/000149315226038240/0001493152-26-038240-index.htm", "headline": "HCW Biologics Inc. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "db87135406f0c45f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "GridAI Technologies Corp.", "cik": 1604191, "ticker": "GRDX", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 14900000.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001104659-26-097109", "filing_url": "https://www.sec.gov/Archives/edgar/data/1604191/000110465926097109/0001104659-26-097109-index.htm", "headline": "GridAI Technologies Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "GridAI Technologies Corp. is unable, without unreasonable effort or expense, to timely file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026. Due to a delay in obtaining and compiling information required to be included in the Form 10-Q, the Company requires additional time to finalize its review of the financial information for the quarter ended June 30, 2026. The Company is requesting an extension for the filing of its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026, and currently expects to file the report no later than the fifth calendar day following the prescribed due date", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "GridAI Technologies Corp. is unable, without unreasonable effort or expense, to timely file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026. Due to a delay in obtaining and compiling information required to be included in the Form 10-Q, the Company requires additional time to finalize its review of the financial information for the quarter ended June 30, 2026. The Company is requesting an extension for the filing of its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026, and currently expects to file the report no later than the fifth calendar day following the prescribed due\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9c729ae46fd21e1f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Greenwave Technology Solutions, Inc.", "cik": 1589149, "ticker": "GWAV", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 19426520.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038518", "filing_url": "https://www.sec.gov/Archives/edgar/data/1589149/000149315226038518/0001493152-26-038518-index.htm", "headline": "Greenwave Technology Solutions, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for its quarter ended June 30, 2026 (the \u201cSecond Quarter 10-Q\u201d) by the prescribed date without unreasonable effort or expense because additional time is needed to finalize the financial statements and disclosures to be included in such report. The Registrant filed its Quarterly Report on Form 10-Q for its quarter ended March 31, 2026 on July 29, 2026 and is working to complete all steps necessary to finalize its financial statements and other disclosures required to be included in the Second Quarter 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for its quarter ended June 30, 2026 (the \u201cSecond Quarter 10-Q\u201d) by the prescribed date without unreasonable effort or expense because additional time is needed to finalize the financial statements and disclosures to be included in such report. The Registrant filed its Quarterly Report on Form 10-Q for its quarter ended March 31, 2026 on July 29, 2026 and is working to complete all steps necessary to finalize its financial statements and other disclosures required to be included in the Second Quarter 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "dd65b42a4050591f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Greenland Mines Ltd", "cik": 1907223, "ticker": "GRML", "sic_desc": "Biological products", "size_tier": "small", "public_float": 52600000.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001213900-26-089768", "filing_url": "https://www.sec.gov/Archives/edgar/data/1907223/000121390026089768/0001213900-26-089768-index.htm", "headline": "Greenland Mines Ltd told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company has been unable to file its Quarterly Report on Form 10-Q within the prescribed time period without unreasonable effort or expense due to the time required to complete final revisions to the Report and coordinate the preparation and inclusion of exhibits for filing.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company has been unable to file its Quarterly Report on Form 10-Q within the prescribed time period without unreasonable effort or expense due to the time required to complete final revisions to the Report and coordinate the preparation and inclusion of exhibits for filing.", "prior_accession": "", "prior_url": "" }, { "id": "b2ad51fc34dad3d7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Global Asset Management Group, Inc.", "cik": 55234, "ticker": "GAMG", "sic_desc": "Services", "size_tier": "small", "public_float": 2225600.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001477932-26-005079", "filing_url": "https://www.sec.gov/Archives/edgar/data/55234/000147793226005079/0001477932-26-005079-index.htm", "headline": "Global Asset Management Group, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to timely file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026. The delay in filing is primarily due to the additional time required to complete the Company\u2019s Second Quarter financial reporting process, including the review of the Form 10-Q by the Company\u2019s Independent Auditors.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to timely file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026. The delay in filing is primarily due to the additional time required to complete the Company\u2019s Second Quarter financial reporting process, including the review of the Form 10-Q by the Company\u2019s Independent Auditors.", "prior_accession": "", "prior_url": "" }, { "id": "79ede0ddbdc95e93", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Gaucho Group Holdings, Inc.", "cik": 1559998, "ticker": "", "sic_desc": "Land subdividers and developers", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038160", "filing_url": "https://www.sec.gov/Archives/edgar/data/1559998/000149315226038160/0001493152-26-038160-index.htm", "headline": "Gaucho Group Holdings, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the period ended June 30, 2026 within the prescribed time period. As previously disclosed in its Current Report on Form 8-K filed with the Securities and Exchange Commission (\u201cSEC\u201d) on November 12, 2024, on the same day, the Company filed a voluntary petition (the \u201cChapter 11 Reorganization\u201d) in the United States Bankruptcy Court for the Southern District of Florida seeking relief under Chapter 11 of Title 11 of the United States Code . On June 16, 2025, the Company successfully emerged from Chapter 11 under court approval. The Company is working with its auditors and other\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the period ended June 30, 2026 within the prescribed time period. As previously disclosed in its Current Report on Form 8-K filed with the Securities and Exchange Commission (\u201cSEC\u201d) on November 12, 2024, on the same day, the Company filed a voluntary petition (the \u201cChapter 11 Reorganization\u201d) in the United States Bankruptcy Court for the Southern District of Florida seeking relief under Chapter 11 of Title 11 of the United States Code . On June 16, 2025, the Company successfully emerged from Chapter 11 under court approval. The Company is working with its auditors and other\u2026", "prior_accession": "", "prior_url": "" }, { "id": "e2f0709566b2bc35", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "GULFSLOPE ENERGY, INC.", "cik": 1341726, "ticker": "", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001999371-26-018005", "filing_url": "https://www.sec.gov/Archives/edgar/data/1341726/000199937126018005/0001999371-26-018005-index.htm", "headline": "GULFSLOPE ENERGY, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4e0e97b11033c2ab", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "GIVBUX, INC.", "cik": 1169138, "ticker": "GBUX", "sic_desc": "Business services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001640334-26-001367", "filing_url": "https://www.sec.gov/Archives/edgar/data/1169138/000164033426001367/0001640334-26-001367-index.htm", "headline": "GIVBUX, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company\u2019s Quarterly Report on Form 10-Q for the period ended June 30, 2026 cannot be filed within the prescribed time period, because the Company requires additional time for compilation and review to ensure adequate disclosure of certain information required to be included in the Form 10-Q. The Company fully expects to be able to file within the additional time allowed.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company\u2019s Quarterly Report on Form 10-Q for the period ended June 30, 2026 cannot be filed within the prescribed time period, because the Company requires additional time for compilation and review to ensure adequate disclosure of certain information required to be included in the Form 10-Q. The Company fully expects to be able to file within the additional time allowed.", "prior_accession": "", "prior_url": "" }, { "id": "9c36a94722f1a362", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Fly-E Group, Inc.", "cik": 1975940, "ticker": "FLYE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 20200000.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001213900-26-090228", "filing_url": "https://www.sec.gov/Archives/edgar/data/1975940/000121390026090228/0001213900-26-090228-index.htm", "headline": "Fly-E Group, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 within the prescribed time period without unreasonable effort or expense because additional time is needed to prepare the financial statements for the quarterly period ended June 30, 2026. The Registrant intends to file the subject Quarterly Report on Form 10-Q on or before the fifth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 within the prescribed time period without unreasonable effort or expense because additional time is needed to prepare the financial statements for the quarterly period ended June 30, 2026. The Registrant intends to file the subject Quarterly Report on Form 10-Q on or before the fifth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "d729a1cfa30f996a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "FiEE, Inc.", "cik": 1467761, "ticker": "FIEE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6000000.0, "form": "8-K", "filed": "2026-08-14", "accession": "0001829126-26-008888", "filing_url": "https://www.sec.gov/Archives/edgar/data/1467761/000182912626008888/0001829126-26-008888-index.htm", "headline": "FiEE, Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "disagreement_disclosed": false, "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "605494cc4f43c4c5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "FARMHOUSE, INC. /NV", "cik": 1811999, "ticker": "FMHS", "sic_desc": "Computer services", "size_tier": "small", "public_float": 1078800.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001096906-26-001236", "filing_url": "https://www.sec.gov/Archives/edgar/data/1811999/000109690626001236/0001096906-26-001236-index.htm", "headline": "FARMHOUSE, INC. /NV told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 within the prescribed time period due to additional time required to complete the review of the Registrant\u2019s interim financial statements and related disclosures, including the completion of review procedures by the Registrant\u2019s independent registered public accounting firm.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 within the prescribed time period due to additional time required to complete the review of the Registrant\u2019s interim financial statements and related disclosures, including the completion of review procedures by the Registrant\u2019s independent registered public accounting firm.", "prior_accession": "", "prior_url": "" }, { "id": "834f305f810f019b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Evolution Metals & Technologies Corp.", "cik": 1866226, "ticker": "EMAT", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 9790130.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001213900-26-090003", "filing_url": "https://www.sec.gov/Archives/edgar/data/1866226/000121390026090003/0001213900-26-090003-index.htm", "headline": "Evolution Metals & Technologies Corp. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The filing by Evolution Metals & Technologies Corp. (the \u201cCompany\u201d) of the Company\u2019s Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cQuarterly Report\u201d) will be delayed due to the additional time that is required to obtain and compile certain information required to be included in the Quarterly Report, which delay could not be eliminated by the Company without unreasonable effort and expense. The Company expects to file the Quarterly Report no later than August 19, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The filing by Evolution Metals & Technologies Corp. (the \u201cCompany\u201d) of the Company\u2019s Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cQuarterly Report\u201d) will be delayed due to the additional time that is required to obtain and compile certain information required to be included in the Quarterly Report, which delay could not be eliminated by the Company without unreasonable effort and expense. The Company expects to file the Quarterly Report no later than August 19, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "3f7a0ba2dead1e2b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Elite Health Systems Inc.", "cik": 1089815, "ticker": "EHSI", "sic_desc": "Services", "size_tier": "small", "public_float": 23913000.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001437749-26-027880", "filing_url": "https://www.sec.gov/Archives/edgar/data/1089815/000143774926027880/0001437749-26-027880-index.htm", "headline": "Elite Health Systems Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Accounting for the commencement of its Medicare Advantage insurance operations is complex and as a result, the Registrant has not been able to conclude all the processes and procedures required for it to complete the preparation of its June 30, 2026 Form 10-Q within the prescribed time period without unreasonable effort or expense. Registrant will file Form 10-Q for its fiscal quarter ending June 30, 2026 on or before August 19, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Accounting for the commencement of its Medicare Advantage insurance operations is complex and as a result, the Registrant has not been able to conclude all the processes and procedures required for it to complete the preparation of its June 30, 2026 Form 10-Q within the prescribed time period without unreasonable effort or expense. Registrant will file Form 10-Q for its fiscal quarter ending June 30, 2026 on or before August 19, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "a9b17fe7e3a9a0e4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Elauwit Connection, Inc.", "cik": 2063863, "ticker": "ELWT", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001104659-26-096458", "filing_url": "https://www.sec.gov/Archives/edgar/data/2063863/000110465926096458/0001104659-26-096458-index.htm", "headline": "Elauwit Connection, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort or expense because it requires additional time to complete its financial statement preparation and review process. The Company undertakes the responsibility to file the Form 10-Q no later than 5 days after its original due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort or expense because it requires additional time to complete its financial statement preparation and review process. The Company undertakes the responsibility to file the Form 10-Q no later than 5 days after its original due date.", "prior_accession": "", "prior_url": "" }, { "id": "14b74fd7779be948", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "ENvue Medical, Inc.", "cik": 1326706, "ticker": "FEED", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 7300000.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038370", "filing_url": "https://www.sec.gov/Archives/edgar/data/1326706/000149315226038370/0001493152-26-038370-index.htm", "headline": "ENvue Medical, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) will not, without unreasonable effort and expense, be able to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cForm 10-Q\u201d), within the prescribed time period. Additional time is needed for the Company to prepare, compile and analyze supporting documentation in order to complete its disclosures and financial statement preparation and review process to finalize the Form 10-Q. The Company anticipates that it will file the Form 10-Q 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." }, "quote": "(the \u201cCompany\u201d) will not, without unreasonable effort and expense, be able to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cForm 10-Q\u201d), within the prescribed time period. Additional time is needed for the Company to prepare, compile and analyze supporting documentation in order to complete its disclosures and financial statement preparation and review process to finalize the Form 10-Q. The Company anticipates that it will file the Form 10-Q no later than the fifth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "a75e1de531a22727", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Driven Brands Holdings Inc.", "cik": 1804745, "ticker": "DRVN", "sic_desc": "Services", "size_tier": "large", "public_float": 1000000000.0, "form": "CORRESP", "filed": "2026-08-14", "accession": "0001804745-26-000002", "filing_url": "https://www.sec.gov/Archives/edgar/data/1804745/000180474526000002/0001804745-26-000002-index.htm", "headline": "Driven Brands Holdings Inc. responded to SEC staff comments on leases", "evidence": { "cited_sections": [ "Note 2 - Summary of Significant Accounting Policies Basis of Presentation, page 10" ], "direction": "company to staff", "letter_dated": "2026-01-05", "published_on_edgar": "2026-08-14", "reviewing": "Driven Brands Holdings Inc. Form 10-K for Fiscal Year Ended December 28, 2024 Form 10-Q for Fiscal Quarter Ended September 27, 2025 File No. 001-39898 Dear Ms. ", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Leases", "Income taxes", "Fair value", "Goodwill and impairment", "Non-GAAP measures", "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "066d1628ae9aed3d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Driveitaway Holdings, Inc.", "cik": 1394638, "ticker": "DWAY", "sic_desc": "Services", "size_tier": "small", "public_float": 1547437.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001731122-26-001069", "filing_url": "https://www.sec.gov/Archives/edgar/data/1394638/000173112226001069/0001731122-26-001069-index.htm", "headline": "Driveitaway Holdings, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9337155c6e6f9e5a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Digital Brands Group, Inc.", "cik": 1668010, "ticker": "DBGI", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 40197117.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038062", "filing_url": "https://www.sec.gov/Archives/edgar/data/1668010/000149315226038062/0001493152-26-038062-index.htm", "headline": "Digital Brands Group, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) of the Company\u2019s Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cQuarterly Report\u201d) will be delayed due to the additional time that was required to obtain and compile certain information required to be included in the Quarterly Report, which delay could not be eliminated by the Company without unreasonable effort and expense. The Company expects to file the Quarterly Report within the five calendar day extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) of the Company\u2019s Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cQuarterly Report\u201d) will be delayed due to the additional time that was required to obtain and compile certain information required to be included in the Quarterly Report, which delay could not be eliminated by the Company without unreasonable effort and expense. The Company expects to file the Quarterly Report within the five calendar day extension period.", "prior_accession": "", "prior_url": "" }, { "id": "547586c4affbc59e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Datavault AI Inc.", "cik": 1682149, "ticker": "DVLT", "sic_desc": "Business services", "size_tier": "small", "public_float": 47524152.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001104659-26-097054", "filing_url": "https://www.sec.gov/Archives/edgar/data/1682149/000110465926097054/0001104659-26-097054-index.htm", "headline": "Datavault AI Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) as the Company is unable to file the Form 10-Q within the prescribed time period without unreasonable effort or expense for the reason described below. As disclosed in the Company\u2019s Current Report on Form 8-K filed on June 22, 2026, the Company received formal notice of the resignation of its previous independent registered public accounting firm, and as disclosed in the Form 8-K filed on July 14, 2026, engaged a new independent registered public accounting firm to act as the Company's independent auditor. As a\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) as the Company is unable to file the Form 10-Q within the prescribed time period without unreasonable effort or expense for the reason described below. As disclosed in the Company\u2019s Current Report on Form 8-K filed on June 22, 2026, the Company received formal notice of the resignation of its previous independent registered public accounting firm, and as disclosed in the Form 8-K filed on July 14, 2026, engaged a new independent registered public accounting firm to act as the Company's independent auditor. As a\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9c24c797babe8110", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "DataMeds AI, Inc.", "cik": 2030763, "ticker": "MEDS", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 27100000.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038378", "filing_url": "https://www.sec.gov/Archives/edgar/data/2030763/000149315226038378/0001493152-26-038378-index.htm", "headline": "DataMeds AI, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d), which is due on August 14, 2026. The Company has determined that the Form 10-Q cannot be filed within the prescribed time period without unreasonable effort or expense. The Company requires additional time to complete the preparation and review of its financial statements and related disclosures to be included in the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d), which is due on August 14, 2026. The Company has determined that the Form 10-Q cannot be filed within the prescribed time period without unreasonable effort or expense. The Company requires additional time to complete the preparation and review of its financial statements and related disclosures to be included in the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "eef39b50f86ae66a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "DarkPulse, Inc.", "cik": 866439, "ticker": "DPLS", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 10714210.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001683168-26-006462", "filing_url": "https://www.sec.gov/Archives/edgar/data/866439/000168316826006462/0001683168-26-006462-index.htm", "headline": "DarkPulse, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1ea220f40b875d6c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "DYNARESOURCE, INC.", "cik": 1111741, "ticker": "DYNR", "sic_desc": "Mining", "size_tier": "small", "public_float": 21613795.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001193125-26-351735", "filing_url": "https://www.sec.gov/Archives/edgar/data/1111741/000119312526351735/0001193125-26-351735-index.htm", "headline": "DYNARESOURCE, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 in a timely manner as the Company requires additional time for its auditors to review the appropriateness of a note disclosure related to a subsequent event.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 in a timely manner as the Company requires additional time for its auditors to review the appropriateness of a note disclosure related to a subsequent event.", "prior_accession": "", "prior_url": "" }, { "id": "15046cb0d6809083", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "DNA X, Inc.", "cik": 1178697, "ticker": "SONM", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 25700000.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038320", "filing_url": "https://www.sec.gov/Archives/edgar/data/1178697/000149315226038320/0001493152-26-038320-index.htm", "headline": "DNA X, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the three months ended June 30, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period. This delay resulted primarily from accounting for the sale of convertible debt during the period and from the complexities associated with accounting for variable interest entities under Accounting Standards Codification (\u201cASC\u201d) Topic 810, Consolidation. As reported in the Company\u2019s Current Report on Form 8-K filed with the Securities and Exchange Commission on May 27, 2026 (the \u201cTermination Date\u201d), the Company entered into an Amendment No. 1 to Membership Interest Purchase Agreement with\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the three months ended June 30, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period. This delay resulted primarily from accounting for the sale of convertible debt during the period and from the complexities associated with accounting for variable interest entities under Accounting Standards Codification (\u201cASC\u201d) Topic 810, Consolidation. As reported in the Company\u2019s Current Report on Form 8-K filed with the Securities and Exchange Commission on May 27, 2026 (the \u201cTermination Date\u201d), the Company entered into an Amendment No. 1 to Membership Interest Purchase Agreement with\u2026", "prior_accession": "", "prior_url": "" }, { "id": "bd856fc4371f026c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Cuentas Inc.", "cik": 1424657, "ticker": "CUEN", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 361644.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001213900-26-089652", "filing_url": "https://www.sec.gov/Archives/edgar/data/1424657/000121390026089652/0001213900-26-089652-index.htm", "headline": "Cuentas Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company could not complete the filing of its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026, due to a delay in obtaining and compiling information required to be included in the Company\u2019s Form 10-Q, which delay could not be eliminated by the Company without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company could not complete the filing of its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026, due to a delay in obtaining and compiling information required to be included in the Company\u2019s Form 10-Q, which delay could not be eliminated by the Company without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "fd0114a5ab4f731b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Crypto Co", "cik": 1688126, "ticker": "CRCW", "sic_desc": "Services", "size_tier": "small", "public_float": 2465473.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038285", "filing_url": "https://www.sec.gov/Archives/edgar/data/1688126/000149315226038285/0001493152-26-038285-index.htm", "headline": "Crypto Co told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Crypto Company (the \u201cCompany\u201d) is in the process of preparing and reviewing the financial and other information for its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026, and does not expect the report will be finalized for filing by the prescribed due date without unreasonable effort or expense. The Company needs additional time to complete its financial statements, notes, iXBRL coding, as well as to have the report reviewed by its accountants and attorneys.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Crypto Company (the \u201cCompany\u201d) is in the process of preparing and reviewing the financial and other information for its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026, and does not expect the report will be finalized for filing by the prescribed due date without unreasonable effort or expense. The Company needs additional time to complete its financial statements, notes, iXBRL coding, as well as to have the report reviewed by its accountants and attorneys.", "prior_accession": "", "prior_url": "" }, { "id": "f75c42bec6894689", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Cosmos Health Inc.", "cik": 1474167, "ticker": "COSM", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 16560581.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001477932-26-005084", "filing_url": "https://www.sec.gov/Archives/edgar/data/1474167/000147793226005084/0001477932-26-005084-index.htm", "headline": "Cosmos Health Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) could not complete the filing of its Quarterly Report on Form 10-Q for the period ended June 30, 2026 due to delays in obtaining and compiling information to be included in its Form 10-Q, including, but not limited to, our XBRL filing, which delay could not be eliminated by the Company without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) could not complete the filing of its Quarterly Report on Form 10-Q for the period ended June 30, 2026 due to delays in obtaining and compiling information to be included in its Form 10-Q, including, but not limited to, our XBRL filing, which delay could not be eliminated by the Company without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "72484280a976b68e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "ConnectM Technology Solutions, Inc.", "cik": 1895249, "ticker": "CNTM", "sic_desc": "Construction", "size_tier": "small", "public_float": 69535393.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001104659-26-097068", "filing_url": "https://www.sec.gov/Archives/edgar/data/1895249/000110465926097068/0001104659-26-097068-index.htm", "headline": "ConnectM Technology Solutions, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The filing by ConnectM Technology Solutions, Inc. (the \u201cCompany\u201d) of the Company\u2019s Quarterly Report on Form 10-Q for the three months ended June 30, 2026 (the \u201cQuarterly Report\u201d) will be delayed due to the additional time that is required to obtain and compile certain information required to be included in the Quarterly Report, which delay could not be eliminated by the Company without unreasonable effort and expense. The Company expects to file the Quarterly Report no later than August 19, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The filing by ConnectM Technology Solutions, Inc. (the \u201cCompany\u201d) of the Company\u2019s Quarterly Report on Form 10-Q for the three months ended June 30, 2026 (the \u201cQuarterly Report\u201d) will be delayed due to the additional time that is required to obtain and compile certain information required to be included in the Quarterly Report, which delay could not be eliminated by the Company without unreasonable effort and expense. The Company expects to file the Quarterly Report no later than August 19, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "a8e4f334b5736064", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Columbus Circle Capital Corp II", "cik": 2088805, "ticker": "CMII", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001213900-26-090225", "filing_url": "https://www.sec.gov/Archives/edgar/data/2088805/000121390026090225/0001213900-26-090225-index.htm", "headline": "Columbus Circle Capital Corp II told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Form 10-Q for the quarterly period ended June 30, 2026 within the prescribed time period without unreasonable effort or expense because additional time is needed to finalize the financial statements to be included in such report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Form 10-Q for the quarterly period ended June 30, 2026 within the prescribed time period without unreasonable effort or expense because additional time is needed to finalize the financial statements to be included in such report.", "prior_accession": "", "prior_url": "" }, { "id": "4b7656bcbcec0ee1", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Clean Energy Technologies, Inc.", "cik": 1329606, "ticker": "CETY", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 24043457.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038190", "filing_url": "https://www.sec.gov/Archives/edgar/data/1329606/000149315226038190/0001493152-26-038190-index.htm", "headline": "Clean Energy Technologies, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant has encountered a delay in assembling the information, in particular, its financial statements for the period ended June 30, 2026, required to be included in the quarterly report on Form 10-Q for the relevant period, rendering timely filing of the quarterly report impracticable without undue hardship and expense to the registrant.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant has encountered a delay in assembling the information, in particular, its financial statements for the period ended June 30, 2026, required to be included in the quarterly report on Form 10-Q for the relevant period, rendering timely filing of the quarterly report impracticable without undue hardship and expense to the registrant.", "prior_accession": "", "prior_url": "" }, { "id": "a278fb003d0e3ce1", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Chewy, Inc.", "cik": 1766502, "ticker": "CHWY", "sic_desc": "Retail trade", "size_tier": "large", "public_float": 8000000000.0, "form": "CORRESP", "filed": "2026-08-14", "accession": "0001193125-26-029667", "filing_url": "https://www.sec.gov/Archives/edgar/data/1766502/000119312526029667/0001193125-26-029667-index.htm", "headline": "Chewy, Inc. responded to SEC staff comments on revenue recognition", "evidence": { "cited_sections": [ "Note 2. Basis of Presentation and Significant Accounting Policies Revenue Recognition, page 60" ], "direction": "company to staff", "letter_dated": "2026-01-29", "published_on_edgar": "2026-08-14", "reviewing": "Chewy, Inc. Form 10-K for Fiscal Year Ended February 2, 2025 Filed March 26, 2025 File No. 001-38936 Dear Mr. Stringer and Mr. Phippen: This letter sets forth t", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Revenue recognition", "Segment reporting", "MD&A" ], "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." }, "quote": "We note you generate revenue from the sale of pet products. We also note your emphasis on pet healthcare, including the provision of pharmacy, veterinary, and telehealth services. As it relates to these expanded service-based offerings, please explain your consideration of Rule 5-03(b) of Regulation S-X requiring separate presentation of revenue and costs of revenue from products, services and other revenues\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b20731aaccc263e2", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Chewy, Inc.", "cik": 1766502, "ticker": "CHWY", "sic_desc": "Retail trade", "size_tier": "large", "public_float": 8000000000.0, "form": "UPLOAD", "filed": "2026-08-14", "accession": "0000000000-26-000588", "filing_url": "https://www.sec.gov/Archives/edgar/data/1766502/000000000026000588/0000000000-26-000588-index.htm", "headline": "SEC staff questioned Chewy, Inc.'s accounting for revenue recognition", "evidence": { "cited_sections": [ "Note 2. Basis of Presentation and Significant Accounting Policies Revenue Recognition, page 60" ], "direction": "staff to company", "letter_dated": "2026-01-15", "published_on_edgar": "2026-08-14", "reviewing": "Chewy, Inc. Form 10-K for Fiscal Year Ended February 2, 2025 Filed March 26, 2025 File No. 001-38936 Dear William Billings: We have reviewed your filing and hav", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Revenue recognition", "Segment reporting" ], "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." }, "quote": "We note you generate revenue from the sale of pet products. We also note your emphasis on pet healthcare, including the provision of pharmacy, veterinary, and telehealth services. As it relates to these expanded service-based offerings, please explain your consideration of Rule 5-03(b) of Regulation S-X requiring separate presentation of revenue and costs of revenue from products, services and other revenues\u2026", "prior_accession": "", "prior_url": "" }, { "id": "41d30f3e24901a73", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Charlie's Holdings, Inc.", "cik": 1134765, "ticker": "CHUC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 17900000.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001437749-26-028062", "filing_url": "https://www.sec.gov/Archives/edgar/data/1134765/000143774926028062/0001437749-26-028062-index.htm", "headline": "Charlie's Holdings, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) because the Company requires additional time for compilation and review to ensure adequate disclosure of certain information required to be included in the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) because the Company requires additional time for compilation and review to ensure adequate disclosure of certain information required to be included in the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "404aeb7e328a5403", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Certiplex Corp", "cik": 1755347, "ticker": "CPLX", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001079973-26-001104", "filing_url": "https://www.sec.gov/Archives/edgar/data/1755347/000107997326001104/0001079973-26-001104-index.htm", "headline": "Certiplex Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company\u2019s Quarterly Report on Form 10-Q for the period ended June 30, 2026 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company\u2019s Quarterly Report on Form 10-Q for the period ended June 30, 2026 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "0e34c84c20c1a908", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Celularity Inc", "cik": 1752828, "ticker": "CELU", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 38500000.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038318", "filing_url": "https://www.sec.gov/Archives/edgar/data/1752828/000149315226038318/0001493152-26-038318-index.htm", "headline": "Celularity Inc told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(\u201cCelularity\u201d) will be unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the three and six months ended June 30, 2026 (the \u201cJune 2026 Form 10-Q\u201d) with the Securities and Exchange Commission (\u201cSEC\u201d) within the prescribed time period. Constraints in Celularity\u2019s liquidity position and financial accounting staffing levels have caused delays in the financial close and reporting process and the preparation of the consolidated financial statements. Celularity is working diligently and plans to file the June 2026 Form 10-Q as soon as practicable.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(\u201cCelularity\u201d) will be unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the three and six months ended June 30, 2026 (the \u201cJune 2026 Form 10-Q\u201d) with the Securities and Exchange Commission (\u201cSEC\u201d) within the prescribed time period. Constraints in Celularity\u2019s liquidity position and financial accounting staffing levels have caused delays in the financial close and reporting process and the preparation of the consolidated financial statements. Celularity is working diligently and plans to file the June 2026 Form 10-Q as soon as practicable.", "prior_accession": "", "prior_url": "" }, { "id": "ba4d0ea64d6e05be", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Capital Bancorp Inc", "cik": 1419536, "ticker": "", "sic_desc": "National commercial banks", "size_tier": "mid", "public_float": 374600000.0, "form": "8-K", "filed": "2026-08-14", "accession": "0001419536-26-000114", "filing_url": "https://www.sec.gov/Archives/edgar/data/1419536/000141953626000114/0001419536-26-000114-index.htm", "headline": "Capital Bancorp Inc dismissed Elliott Davis and engaged Crowe", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": null, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Elliott Davis, PLLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Crowe", "successor_tier": "national", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ce3321c377d82297", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CapForce Inc.", "cik": 1293818, "ticker": "CFOR", "sic_desc": "Services", "size_tier": "small", "public_float": 11600000.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001829126-26-008886", "filing_url": "https://www.sec.gov/Archives/edgar/data/1293818/000182912626008886/0001829126-26-008886-index.htm", "headline": "CapForce Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d). The Company has determined that it is unable to file its Form 10-Q within the prescribed time period without unreasonable effort or expense due to the additional time required to complete the Company\u2019s quarter-end closing procedures, which in turn delayed the preparation of the Company\u2019s consolidated financial statements. In addition, as a result of the Company\u2019s size, the Company has limited internal accounting and finance personnel to assist with review and preparation of its financial statements to ensure\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d). The Company has determined that it is unable to file its Form 10-Q within the prescribed time period without unreasonable effort or expense due to the additional time required to complete the Company\u2019s quarter-end closing procedures, which in turn delayed the preparation of the Company\u2019s consolidated financial statements. In addition, as a result of the Company\u2019s size, the Company has limited internal accounting and finance personnel to assist with review and preparation of its financial statements to ensure\u2026", "prior_accession": "", "prior_url": "" }, { "id": "fa4a91cfa5ba3114", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "CYBERLOQ TECHNOLOGIES, INC.", "cik": 1437517, "ticker": "CLOQ", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 17284957.34, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038452", "filing_url": "https://www.sec.gov/Archives/edgar/data/1437517/000149315226038452/0001493152-26-038452-index.htm", "headline": "CYBERLOQ TECHNOLOGIES, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant could not complete the filing of its Quarterly Report on Form 10-Q for the period ended June 30, 2026 due to the Company\u2019s auditor being unable to complete its review of the Company\u2019s financial statements in time to comply with the deadline filing requirements. This is due to the Registrant\u2019s auditing firm having increased personnel demands because of their PCAOB inspection occurring. Such delay could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant could not complete the filing of its Quarterly Report on Form 10-Q for the period ended June 30, 2026 due to the Company\u2019s auditor being unable to complete its review of the Company\u2019s financial statements in time to comply with the deadline filing requirements. This is due to the Registrant\u2019s auditing firm having increased personnel demands because of their PCAOB inspection occurring. Such delay could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "cf0cb585cd5decad", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "CREDITRISKMONITOR COM INC", "cik": 315958, "ticker": "CRMZ", "sic_desc": "Services", "size_tier": "small", "public_float": 11962885.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001140361-26-032950", "filing_url": "https://www.sec.gov/Archives/edgar/data/315958/000114036126032950/0001140361-26-032950-index.htm", "headline": "CREDITRISKMONITOR COM INC told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) by the August 14, 2026 filing date applicable to a non-accelerated filer for the reasons discussed in this Form 12b-25. As previously disclosed in the Company\u2019s Form 8-K filed with the Securities and Exchange Commission on August 6, 2026 (\u201cForm 8-K\u201d), on August 3, 2026, the Audit Committee of the Board of Directors of the Company concluded that the Company\u2019s previously issued unaudited condensed financial statements as of and for the quarterly periods ended (i) June 30, 2025, (ii) September 30, 2025 and 2024, and (iii) March 31\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) by the August 14, 2026 filing date applicable to a non-accelerated filer for the reasons discussed in this Form 12b-25. As previously disclosed in the Company\u2019s Form 8-K filed with the Securities and Exchange Commission on August 6, 2026 (\u201cForm 8-K\u201d), on August 3, 2026, the Audit Committee of the Board of Directors of the Company concluded that the Company\u2019s previously issued unaudited condensed financial statements as of and for the quarterly periods ended (i) June 30, 2025, (ii) September 30, 2025 and 2024, and (iii) March 31\u2026", "prior_accession": "", "prior_url": "" }, { "id": "c53fb20c55abc662", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "CONX Corp.", "cik": 1823000, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001104659-26-097173", "filing_url": "https://www.sec.gov/Archives/edgar/data/1823000/000110465926097173/0001104659-26-097173-index.htm", "headline": "CONX Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 (the \u201cQuarterly Report\u201d) by the prescribed due date for the reasons described below. As disclosed by the Company in its Current Report on Form 8-K filed with the Securities and Exchange Commission (\u201cSEC\u201d) on December 6, 2024, the Company completed its purchase for cash of a majority equity interest in Red Technologies SAS, a societe par actions simplifiee organized under the laws of France, on December 5, 2024. This transaction will be referred to herein as the \u201cAcquisition.\u201d As previously reported, due to the timing of the completion of\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 (the \u201cQuarterly Report\u201d) by the prescribed due date for the reasons described below. As disclosed by the Company in its Current Report on Form 8-K filed with the Securities and Exchange Commission (\u201cSEC\u201d) on December 6, 2024, the Company completed its purchase for cash of a majority equity interest in Red Technologies SAS, a societe par actions simplifiee organized under the laws of France, on December 5, 2024. This transaction will be referred to herein as the \u201cAcquisition.\u201d As previously reported, due to the timing of the completion of\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9a5c9ee77a5c873a", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CN Healthy Food Tech Group Corp.", "cik": 1901203, "ticker": "UCFI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 69414000.0, "form": "10-Q", "filed": "2026-08-14", "accession": "0001213900-26-089578", "filing_url": "https://www.sec.gov/Archives/edgar/data/1901203/000121390026089578/0001213900-26-089578-index.htm", "headline": "CN Healthy Food Tech Group Corp. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2026-05-13", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Going Concern In accordance with ASC 205-40, Presentation of Financial Statements \u2014 Going Concern, management evaluates at each reporting period whether there are conditions and events, considered in the aggregate, that raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date the financial statements are issued. The Company is in default of its payment obligations under the September 2025 Note Payable, the Assumed Note Payable and the Sponsor Note Payable, with an aggregate of approximately $3.8 million of principal and accrued interest\u2026", "prior_accession": "0001213900-26-055809", "prior_url": "https://www.sec.gov/Archives/edgar/data/1901203/000121390026055809/ea0290221-10q_cnhealthy.htm" }, { "id": "cc79fdd9495f2ed3", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "CIRTRAN CORP", "cik": 813716, "ticker": "CIRX", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 94157.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038146", "filing_url": "https://www.sec.gov/Archives/edgar/data/813716/000149315226038146/0001493152-26-038146-index.htm", "headline": "CIRTRAN CORP told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-Q and in order to permit the Company\u2019s independent registered public accounting firm time to complete its review of the financial statements included in the Form 10-Q. The Company intends to file the Form 10-Q as soon as possible.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-Q and in order to permit the Company\u2019s independent registered public accounting firm time to complete its review of the financial statements included in the Form 10-Q. The Company intends to file the Form 10-Q as soon as possible.", "prior_accession": "", "prior_url": "" }, { "id": "64c8a046cbceb76b", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CHINA PHARMA HOLDINGS, INC.", "cik": 1106644, "ticker": "CPHI", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 4290693.0, "form": "10-Q", "filed": "2026-08-14", "accession": "0001213900-26-090173", "filing_url": "https://www.sec.gov/Archives/edgar/data/1106644/000121390026090173/0001213900-26-090173-index.htm", "headline": "CHINA PHARMA HOLDINGS, INC. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2026-05-15", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001213900-26-057705", "prior_url": "https://www.sec.gov/Archives/edgar/data/1106644/000121390026057705/ea0290433-10q_china.htm" }, { "id": "6f25f4234ffd590c", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "CHINA PHARMA HOLDINGS, INC.", "cik": 1106644, "ticker": "CPHI", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 4290693.0, "form": "10-Q", "filed": "2026-08-14", "accession": "0001213900-26-090173", "filing_url": "https://www.sec.gov/Archives/edgar/data/1106644/000121390026090173/0001213900-26-090173-index.htm", "headline": "CHINA PHARMA HOLDINGS, INC. cited accounting standard ASU 2016-13 for the first time in this filing series", "evidence": { "adopted": [ "2016-13" ], "adoption_year_stated": null, "contexts": [ "The Company adopted ASU 2016-13 Financial Instruments \u2014 Credit Losses (ASC Topic 326): Measurement of Credit Losses on Financial Instruments, which replaced the incurred loss methodology with an expected loss methodology that is referred to as the current expected credit loss (\u201cCECL\u201d) methodology." ], "new_standards": [ "2016-13" ], "prior_filed": "2026-05-15", "prior_form": "10-Q", "restates_existing_policy": false, "source": "accounting standards update (ASU) reference comparison", "why": "The summary of significant accounting policies changed materially from the previous comparable filing." }, "quote": "The Company adopted ASU 2016-13 Financial Instruments \u2014 Credit Losses (ASC Topic 326): Measurement of Credit Losses on Financial Instruments, which replaced the incurred loss methodology with an expected loss methodology that is referred to as the current expected credit loss (\u201cCECL\u201d) methodology.", "prior_accession": "0001213900-26-057705", "prior_url": "https://www.sec.gov/Archives/edgar/data/1106644/000121390026057705/ea0290433-10q_china.htm" }, { "id": "e1f6a3fe09310438", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Bubblr Inc.", "cik": 1873722, "ticker": "BBLR", "sic_desc": "Computer services", "size_tier": "small", "public_float": 3484548.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038504", "filing_url": "https://www.sec.gov/Archives/edgar/data/1873722/000149315226038504/0001493152-26-038504-index.htm", "headline": "Bubblr Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Bubblr Inc (the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort or expense due to the circumstances described below. (the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for its quarter ended June 30, 2026, by the prescribed date without unreasonable effort or expense because the company and auditors need additional time to complete certain disclosures and analysis to be included in the Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Bubblr Inc (the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort or expense due to the circumstances described below. (the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for its quarter ended June 30, 2026, by the prescribed date without unreasonable effort or expense because the company and auditors need additional time to complete certain disclosures and analysis to be included in the Report.", "prior_accession": "", "prior_url": "" }, { "id": "f3e204be1fd37f3a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Bravo Multinational Inc.", "cik": 1444839, "ticker": "BRVO", "sic_desc": "Services", "size_tier": "small", "public_float": 1226625.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001091818-26-000126", "filing_url": "https://www.sec.gov/Archives/edgar/data/1444839/000109181826000126/0001091818-26-000126-index.htm", "headline": "Bravo Multinational Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026, within the prescribed time period due to its difficulty in completing and obtaining required financial and other information without unreasonable effort and expense. The registrant expects to file the Form 10-Q within the time period permitted by this extension.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026, within the prescribed time period due to its difficulty in completing and obtaining required financial and other information without unreasonable effort and expense. The registrant expects to file the Form 10-Q within the time period permitted by this extension.", "prior_accession": "", "prior_url": "" }, { "id": "fff33b35a90bf918", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Borealis Foods Inc.", "cik": 1852973, "ticker": "BRLS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 41900000.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001213900-26-090086", "filing_url": "https://www.sec.gov/Archives/edgar/data/1852973/000121390026090086/0001213900-26-090086-index.htm", "headline": "Borealis Foods Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) could not be filed within the prescribed time period without unreasonable effort or expense because the Company requires additional time to complete the preparation and review of its financial statements and related disclosures. The Company is working diligently to complete and file the Form 10-Q as soon as practicable.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) could not be filed within the prescribed time period without unreasonable effort or expense because the Company requires additional time to complete the preparation and review of its financial statements and related disclosures. The Company is working diligently to complete and file the Form 10-Q as soon as practicable.", "prior_accession": "", "prior_url": "" }, { "id": "ef81d48ba7b66f99", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Boost Run Inc.", "cik": 2090646, "ticker": "BRUN", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-037970", "filing_url": "https://www.sec.gov/Archives/edgar/data/2090646/000149315226037970/0001493152-26-037970-index.htm", "headline": "Boost Run Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Boost Run Inc., a Delaware corporation (the \u201cCompany\u201d), has determined that it is unable, without unreasonable effort or expense, to file timely its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cQuarterly Report\u201d) due to additional time needed to compile information required to be included in the Quarterly Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Boost Run Inc., a Delaware corporation (the \u201cCompany\u201d), has determined that it is unable, without unreasonable effort or expense, to file timely its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cQuarterly Report\u201d) due to additional time needed to compile information required to be included in the Quarterly Report.", "prior_accession": "", "prior_url": "" }, { "id": "2064e7eb95cc8792", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Bodhi Tree Biotechnology Inc", "cik": 2041531, "ticker": "BDTB", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-08-14", "accession": "0001829126-26-008876", "filing_url": "https://www.sec.gov/Archives/edgar/data/2041531/000182912626008876/0001829126-26-008876-index.htm", "headline": "Bodhi Tree Biotechnology Inc said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-05-14", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern In accordance with ASC 205-40, the Company evaluated whether conditions and events, considered in the aggregate, raise substantial doubt about its ability to continue as a going concern within one year after issuance of these financial statements. Near-term liquidity constraints, including recurring operating losses and negative cash flows, create conditions that would otherwise raise substantial doubt. The Company secured a written financial support letter from its majority shareholder, who commits to supply sufficient funding through unsecured loans to cover the Company\u2019s\u2026", "prior_accession": "0001829126-26-005192", "prior_url": "https://www.sec.gov/Archives/edgar/data/2041531/000182912626005192/bodhitreebiotech_10q.htm" }, { "id": "63953800a2b36462", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BiomX Inc.", "cik": 1739174, "ticker": "PHGE", "sic_desc": "Biological products", "size_tier": "small", "public_float": 21392018.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001213900-26-090211", "filing_url": "https://www.sec.gov/Archives/edgar/data/1739174/000121390026090211/0001213900-26-090211-index.htm", "headline": "BiomX Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant could not complete the filing of its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 within the prescribed time period without unreasonable effort or expense which delay could not be eliminated by the Registrant without unreasonable effort and expense. Additional time is required to complete the preparation and review of the Registrant\u2019s financial statements and related disclosures for the quarter, principally because (i) key internal accounting personnel of the Registrant have been unexpectedly unavailable due to a personal emergency, (ii) additional time is required to finalize the accounting for, and the disclosures relating to, the acquisitions of a\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant could not complete the filing of its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 within the prescribed time period without unreasonable effort or expense which delay could not be eliminated by the Registrant without unreasonable effort and expense. Additional time is required to complete the preparation and review of the Registrant\u2019s financial statements and related disclosures for the quarter, principally because (i) key internal accounting personnel of the Registrant have been unexpectedly unavailable due to a personal emergency, (ii) additional time is required to finalize the accounting for, and the disclosures relating to, the acquisitions of a\u2026", "prior_accession": "", "prior_url": "" }, { "id": "29d22eb5eb6cb6dc", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BioRestorative Therapies, Inc.", "cik": 1505497, "ticker": "BRTX", "sic_desc": "Services", "size_tier": "small", "public_float": 11463696.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038425", "filing_url": "https://www.sec.gov/Archives/edgar/data/1505497/000149315226038425/0001493152-26-038425-index.htm", "headline": "BioRestorative Therapies, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "As previously reported, in July 2026 the Company\u2019s President, Chief Executive Officer and Chairman of the Board and the Company\u2019s Chief Financial Officer each resigned. Each officer asserted that his resignation was for \u201cgood reason\u201d under an employment agreement purportedly entered into between the Company and such officer. The Company disputes the validity and enforceability of the purported employment agreements and the asserted basis for the resignations, and has reserved all of its rights with respect thereto. The office of Chief Financial Officer is held on an interim basis by the Company\u2019s Chief Executive Officer, and the resulting reduction in the Company\u2019s financial reporting\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "As previously reported, in July 2026 the Company\u2019s President, Chief Executive Officer and Chairman of the Board and the Company\u2019s Chief Financial Officer each resigned. Each officer asserted that his resignation was for \u201cgood reason\u201d under an employment agreement purportedly entered into between the Company and such officer. The Company disputes the validity and enforceability of the purported employment agreements and the asserted basis for the resignations, and has reserved all of its rights with respect thereto. The office of Chief Financial Officer is held on an interim basis by the Company\u2019s Chief Executive Officer, and the resulting reduction in the Company\u2019s financial reporting\u2026", "prior_accession": "", "prior_url": "" }, { "id": "6ad522652ce41478", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "BioKey (Cayman), Inc.", "cik": 2108359, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001213900-26-090235", "filing_url": "https://www.sec.gov/Archives/edgar/data/2108359/000121390026090235/0001213900-26-090235-index.htm", "headline": "BioKey (Cayman), Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to finalize the Form 10-Q and XBRL exhibit to the report prior to the filing deadline without unreasonable effort or expense. Management reasonably believes that it will be able to complete and file the Form 10-Q Quarterly Report for June 30, 2026 within the prescribed extension period. SEC 1344 (05-06) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to finalize the Form 10-Q and XBRL exhibit to the report prior to the filing deadline without unreasonable effort or expense. Management reasonably believes that it will be able to complete and file the Form 10-Q Quarterly Report for June 30, 2026 within the prescribed extension period. SEC 1344 (05-06) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "prior_accession": "", "prior_url": "" }, { "id": "9cce826222f74be0", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "BeyondSpring Inc.", "cik": 1677940, "ticker": "BYSI", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 69700000.0, "form": "10-Q", "filed": "2026-08-14", "accession": "0001171843-26-005558", "filing_url": "https://www.sec.gov/Archives/edgar/data/1677940/000117184326005558/0001171843-26-005558-index.htm", "headline": "BeyondSpring Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-05-13", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "If the Company is unable to successfully implement these plans, the business and future success will be adversely affected including eliminating its research and development programs or suspension of business operations. These factors raise substantial doubt regarding the Company\u2019s ability to continue as a going concern. These financial statements have been prepared in accordance with U.S. GAAP, on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. These financial statements do not include\u2026", "prior_accession": "0001171843-26-003372", "prior_url": "https://www.sec.gov/Archives/edgar/data/1677940/000117184326003372/bysi20260331_10q.htm" }, { "id": "8b986c1bf1d29308", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Beam Global", "cik": 1398805, "ticker": "BEEM", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 65075516.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001437749-26-028005", "filing_url": "https://www.sec.gov/Archives/edgar/data/1398805/000143774926028005/0001437749-26-028005-index.htm", "headline": "Beam Global filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Beam Global (the \u201cCompany\u201d) is unable to timely file with the Securities and Exchange Commission (the \u201cCommission\u201d) its Form 10-Q for the quarter ended June 30, 2026. During the quarter and the subsequent period, the Company relocated its corporate headquarters in San Diego, California and established a new manufacturing and warehouse facility in Yuma, Arizona. These relocation activities required sufficient time and attention from the Company\u2019s personnel and, as a result, the compilation, dissemination, review and finalization of the information required to be presented in the report could not be completed within the prescribed time period without unreasonable effort or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Beam Global (the \u201cCompany\u201d) is unable to timely file with the Securities and Exchange Commission (the \u201cCommission\u201d) its Form 10-Q for the quarter ended June 30, 2026. During the quarter and the subsequent period, the Company relocated its corporate headquarters in San Diego, California and established a new manufacturing and warehouse facility in Yuma, Arizona. These relocation activities required sufficient time and attention from the Company\u2019s personnel and, as a result, the compilation, dissemination, review and finalization of the information required to be presented in the report could not be completed within the prescribed time period without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "359941ae0db5f18e", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Bally's Corp", "cik": 1747079, "ticker": "BALY", "sic_desc": "Services", "size_tier": "mid", "public_float": 285400000.0, "form": "10-Q", "filed": "2026-08-14", "accession": "0001747079-26-000084", "filing_url": "https://www.sec.gov/Archives/edgar/data/1747079/000174707926000084/0001747079-26-000084-index.htm", "headline": "Bally's Corp disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2026-05-18", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As described below, while the Company is actively engaged in discussions on several financing alternatives, the conditions and events raise substantial doubt about the Company\u2019s ability to continue as a going concern. Any future inability of the Company to stay in compliance with the Company\u2019s Revolving Credit Facility has no implications under any of Bally\u2019s Intralot\u2019s debt documents. Bally\u2019s Intralot does not guarantee any of Bally\u2019s Corporation\u2019s debt. Refer to Note 12 \u201cLong-Term Debt\u201d for further information. In response to these conditions, the Company is pursuing a number of financing\u2026", "prior_accession": "0001747079-26-000046", "prior_url": "https://www.sec.gov/Archives/edgar/data/1747079/000174707926000046/baly-20260331.htm" }, { "id": "040c968152bbde90", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Bally's Chicago, Inc.", "cik": 1935799, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-08-14", "accession": "0001935799-26-000019", "filing_url": "https://www.sec.gov/Archives/edgar/data/1935799/000193579926000019/0001935799-26-000019-index.htm", "headline": "Bally's Chicago, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2026-05-18", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "In accordance with ASC 205-40, Going Concern, (\u201cASC 205-40\u201d) the Company evaluated the severity of the following adverse conditions that raise substantial doubt about its ability to continue as a going concern as of the date the accompanying financial statements were issued (the \u201cissuance date\u201d). \u2022The Company has incurred significant losses and negative cash flows from operations since its inception and expects to continue to incur such losses and negative cash flows for the foreseeable future. In this regard, the Company incurred a net loss and used net cash in its operations of\u2026", "prior_accession": "0001935799-26-000010", "prior_url": "https://www.sec.gov/Archives/edgar/data/1935799/000193579926000010/balc-20260331.htm" }, { "id": "5b1b868b652d8c0f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "BIOADAPTIVES, INC.", "cik": 1575142, "ticker": "BDPT", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 252181.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001640334-26-001379", "filing_url": "https://www.sec.gov/Archives/edgar/data/1575142/000164033426001379/0001640334-26-001379-index.htm", "headline": "BIOADAPTIVES, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company\u2019s Quarterly Report on Form 10-Q for the period ended June 30, 2026 cannot be filed within the prescribed time period, because the Company requires additional time for compilation and review to ensure adequate disclosure of certain information required to be included in the Form 10-Q. The Company fully expects to be able to file within the additional time allowed.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company\u2019s Quarterly Report on Form 10-Q for the period ended June 30, 2026 cannot be filed within the prescribed time period, because the Company requires additional time for compilation and review to ensure adequate disclosure of certain information required to be included in the Form 10-Q. The Company fully expects to be able to file within the additional time allowed.", "prior_accession": "", "prior_url": "" }, { "id": "28be848e561b1031", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "BARFRESH FOOD GROUP INC.", "cik": 1487197, "ticker": "BRFH", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 28770790.0, "form": "10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038426", "filing_url": "https://www.sec.gov/Archives/edgar/data/1487197/000149315226038426/0001493152-26-038426-index.htm", "headline": "BARFRESH FOOD GROUP INC. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "filing body", "prior_filed": "2026-05-14", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "The Company plans to complete construction of the New Facility and pursue long-term real estate and equipment lease financing for the remaining Construction Obligations. Although alleviated, the Company\u2019s financial position at June 30, 2026 and historical results raise substantial doubt about its ability to continue as a going concern. As described, the Company has completed and anticipates steps to improve liquidity. If the anticipated financing is unavailable, the Company will be required to pursue other options, including reducing its operating expenses. The actions taken and anticipated\u2026", "prior_accession": "0001493152-26-023106", "prior_url": "https://www.sec.gov/Archives/edgar/data/1487197/000149315226023106/form10-q.htm" }, { "id": "a375aefdd9385953", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Atlassian Corp", "cik": 1650372, "ticker": "TEAM", "sic_desc": "Prepackaged software", "size_tier": "mega", "public_float": 39600000000.0, "form": "10-K", "filed": "2026-08-14", "accession": "0001650372-26-000036", "filing_url": "https://www.sec.gov/Archives/edgar/data/1650372/000165037226000036/0001650372-26-000036-index.htm", "headline": "Atlassian Corp cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "contexts": [ "The Company adopted ASU 2023-09 on a prospective basis effective July 1, 2025." ], "new_standards": [ "2023-09", "2025-06" ], "prior_filed": "2025-08-15", "prior_form": "10-K", "restates_existing_policy": false, "source": "accounting standards update (ASU) reference comparison", "why": "The summary of significant accounting policies changed materially from the previous comparable filing." }, "quote": "The Company adopted ASU 2023-09 on a prospective basis effective July 1, 2025.", "prior_accession": "0001650372-25-000036", "prior_url": "https://www.sec.gov/Archives/edgar/data/1650372/000165037225000036/team-20250630.htm" }, { "id": "284e9ecee325e09b", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Aterian, Inc.", "cik": 1757715, "ticker": "ATER", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 20600000.0, "form": "10-Q", "filed": "2026-08-14", "accession": "0001437749-26-028004", "filing_url": "https://www.sec.gov/Archives/edgar/data/1757715/000143774926028004/0001437749-26-028004-index.htm", "headline": "Aterian, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-05-15", "prior_form": "10-Q", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "Liquidity and Going Concern In accordance with Accounting Standards Codification 205-40, Presentation of Financial Statements - Going Concern, management evaluated whether there are conditions and events that raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date these Condensed Consolidated Financial Statements are issued. Since inception, the Company has incurred significant losses and used cash flows from operations to fund its enterprise. To preserve liquidity, management implemented fixed cost reduction plans in May 2025 and\u2026", "prior_accession": "0001437749-26-017437", "prior_url": "https://www.sec.gov/Archives/edgar/data/1757715/000143774926017437/ater20260331_10q.htm" }, { "id": "9e6a6766be9493ed", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Arboretum Silverleaf Income Fund, L.P.", "cik": 1672773, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038199", "filing_url": "https://www.sec.gov/Archives/edgar/data/1672773/000149315226038199/0001493152-26-038199-index.htm", "headline": "Arboretum Silverleaf Income Fund, L.P. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cPartnership\u201d) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cForm 10-Q\u201d) by its due date for the reasons discussed in this Form 12b-25. As previously reported in its Notification of Late Filing on Form 12b-25 filed with the SEC on March 31, 2026, and as previously reported in its Notification of Late Filing on Form 12b-25 filed with the SEC on November 14, 2025, and as previously reported in its Notification of Late Filing on Form 12b-25 filed with the SEC on August 14, 2025, and as previously reported in its Notification of Late Filing on Form 12b-25 filed with the SEC on May 16, 2025, the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cPartnership\u201d) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cForm 10-Q\u201d) by its due date for the reasons discussed in this Form 12b-25. As previously reported in its Notification of Late Filing on Form 12b-25 filed with the SEC on March 31, 2026, and as previously reported in its Notification of Late Filing on Form 12b-25 filed with the SEC on November 14, 2025, and as previously reported in its Notification of Late Filing on Form 12b-25 filed with the SEC on August 14, 2025, and as previously reported in its Notification of Late Filing on Form 12b-25 filed with the SEC on May 16, 2025, the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "ec74f15ac75fd428", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Apple iSports Group, Inc.", "cik": 1134982, "ticker": "AAPI", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 130314309.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001477932-26-005064", "filing_url": "https://www.sec.gov/Archives/edgar/data/1134982/000147793226005064/0001477932-26-005064-index.htm", "headline": "Apple iSports Group, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Form 12b-25 to report that it is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 within the prescribed time period without unreasonable effort or expense because the financial statements could not be completed in time to timely file. The Company will file the Form 10-Q by the extension date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Form 12b-25 to report that it is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 within the prescribed time period without unreasonable effort or expense because the financial statements could not be completed in time to timely file. The Company will file the Form 10-Q by the extension date.", "prior_accession": "", "prior_url": "" }, { "id": "cc8aededd12200c6", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Amcor plc", "cik": 1748790, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 21100000000.0, "form": "8-K", "filed": "2026-08-14", "accession": "0001104659-26-096303", "filing_url": "https://www.sec.gov/Archives/edgar/data/1748790/000110465926096303/0001104659-26-096303-index.htm", "headline": "Amcor plc's auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "", "predecessor_tier": "", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "", "successor_tier": "", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8c8ac47df631b3bf", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Alpha Star Acquisition Corp", "cik": 1865111, "ticker": "ALSAF", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 288966.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038384", "filing_url": "https://www.sec.gov/Archives/edgar/data/1865111/000149315226038384/0001493152-26-038384-index.htm", "headline": "Alpha Star Acquisition Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant is unable to file, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 because of a delay in compiling and processing certain information for inclusion in such Quarterly Report on Form 10-Q. The registrant expects to file such Quarterly Report on Form 10-Q on or before the 5th calendar day following the report\u2019s prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant is unable to file, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 because of a delay in compiling and processing certain information for inclusion in such Quarterly Report on Form 10-Q. The registrant expects to file such Quarterly Report on Form 10-Q on or before the 5th calendar day following the report\u2019s prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "9f148b9a7b8c30cc", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Agassi Sports Entertainment Corp.", "cik": 930245, "ticker": "AASP", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 30874506.0, "form": "10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038396", "filing_url": "https://www.sec.gov/Archives/edgar/data/930245/000149315226038396/0001493152-26-038396-index.htm", "headline": "Agassi Sports Entertainment Corp. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2026-05-13", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "In addition, as of June 30, 2026, the Company had approximately $767,000 of remaining scheduled payments due under its agreements with International Business Machines Corporation and its affiliates (the \u201cIBM Parties\u201d). These factors raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date that the financial statements are issued. The Company\u2019s management believes that cash generated from its operations will not be sufficient to fund the Company\u2019s operating cash needs, including its remaining scheduled payments to the IBM Parties, over\u2026", "prior_accession": "0001472375-26-000143", "prior_url": "https://www.sec.gov/Archives/edgar/data/930245/000147237526000143/ixform10q.htm" }, { "id": "70cb98592862e6a4", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "AgEagle Aerial Systems Inc.", "cik": 8504, "ticker": "UAVS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 21750213.0, "form": "10-Q", "filed": "2026-08-14", "accession": "0001437749-26-028026", "filing_url": "https://www.sec.gov/Archives/edgar/data/8504/000143774926028026/0001437749-26-028026-index.htm", "headline": "AgEagle Aerial Systems Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2026-05-15", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As of June 30, 2026, 80,750 and 0 shares of Series G and Series F, respectively, with a stated value of $1,000 per share remain available for issuance. While the Company has historically been successful in raising capital to meet its working capital needs, the ability to continue raising such capital is not guaranteed. There is substantial doubt about the Company\u2019s ability to continue as a going concern, as the Company will require additional liquidity to continue its operations and meet its financial obligations for 12 months from the date these condensed consolidated financial statements\u2026", "prior_accession": "0001437749-26-017229", "prior_url": "https://www.sec.gov/Archives/edgar/data/8504/000143774926017229/uavs20260331_10q.htm" }, { "id": "e20a464c7cbaf878", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "AZIO AI HOLDINGS, INC.", "cik": 1563568, "ticker": "AZIO", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 27600000.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001437749-26-028060", "filing_url": "https://www.sec.gov/Archives/edgar/data/1563568/000143774926028060/0001437749-26-028060-index.htm", "headline": "AZIO AI HOLDINGS, INC. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8e8a28a1fb37fd25", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "ALLURION TECHNOLOGIES, INC.", "cik": 1964979, "ticker": "ALUR", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 109264683.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001193125-26-352530", "filing_url": "https://www.sec.gov/Archives/edgar/data/1964979/000119312526352530/0001193125-26-352530-index.htm", "headline": "ALLURION TECHNOLOGIES, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) by the August 14, 2026 filing date applicable to a non-accelerated filer for the reasons discussed in this Form 12b-25. The Company needs additional time beyond the original filing deadline for the Form 10-Q to complete its preparation and review of items that occurred subsequent to quarter end.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) by the August 14, 2026 filing date applicable to a non-accelerated filer for the reasons discussed in this Form 12b-25. The Company needs additional time beyond the original filing deadline for the Form 10-Q to complete its preparation and review of items that occurred subsequent to quarter end.", "prior_accession": "", "prior_url": "" }, { "id": "9bcce34a50f0408b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "AIBOTICS, INC.", "cik": 1763329, "ticker": "AIBT", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1373539.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001096906-26-001231", "filing_url": "https://www.sec.gov/Archives/edgar/data/1763329/000109690626001231/0001096906-26-001231-index.htm", "headline": "AIBOTICS, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f44651c4959c0580", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "AIAI Holdings Corp", "cik": 2096362, "ticker": "AIAI", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-08-14", "accession": "0001193125-26-352653", "filing_url": "https://www.sec.gov/Archives/edgar/data/2096362/000119312526352653/0001193125-26-352653-index.htm", "headline": "AIAI Holdings Corp cited accounting standard ASU 2023-08 for the first time in this filing series", "evidence": { "adopted": [ "2023-08" ], "adoption_year_stated": 2025, "contexts": [ "Digital Assets Effective January 1, 2025, the Company adopted ASU 2023-08, Intangibles \u2014 Goodwill and Other \u2014 Crypto Assets (Subtopic 350-60) Accounting for and Disclosure of Crypto Assets." ], "new_standards": [ "2023-08", "2025-05", "2025-06" ], "prior_filed": "2026-06-22", "prior_form": "10-Q", "restates_existing_policy": false, "source": "accounting standards update (ASU) reference comparison", "why": "The summary of significant accounting policies changed materially from the previous comparable filing." }, "quote": "Digital Assets Effective January 1, 2025, the Company adopted ASU 2023-08, Intangibles \u2014 Goodwill and Other \u2014 Crypto Assets (Subtopic 350-60) Accounting for and Disclosure of Crypto Assets.", "prior_accession": "0001193125-26-277544", "prior_url": "https://www.sec.gov/Archives/edgar/data/2096362/000119312526277544/aiai-20260331.htm" }, { "id": "c69ff6f722e398f1", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "AETERNUM HEALTH, INC.", "cik": 764630, "ticker": "AETN", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 4253895.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038480", "filing_url": "https://www.sec.gov/Archives/edgar/data/764630/000149315226038480/0001493152-26-038480-index.htm", "headline": "AETERNUM HEALTH, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "25de1d75a36819b9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "ADM TRONICS UNLIMITED, INC.", "cik": 849401, "ticker": "ADMT", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6758849.0, "form": "NT 10-Q", "filed": "2026-08-14", "accession": "0001437749-26-027992", "filing_url": "https://www.sec.gov/Archives/edgar/data/849401/000143774926027992/0001437749-26-027992-index.htm", "headline": "ADM TRONICS UNLIMITED, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant\u2019s report cannot be so filed due to the Company\u2019s need to analyze additional information in order to complete its financial statements to be included in the Form 10-Q. SEC 1344 (03-05) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant\u2019s report cannot be so filed due to the Company\u2019s need to analyze additional information in order to complete its financial statements to be included in the Form 10-Q. SEC 1344 (03-05) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "prior_accession": "", "prior_url": "" }, { "id": "cabeab1f80f8b8e9", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "ADDENTAX GROUP CORP.", "cik": 1650101, "ticker": "ATXG", "sic_desc": "Services", "size_tier": "small", "public_float": 11300000.0, "form": "10-Q", "filed": "2026-08-14", "accession": "0001493152-26-038442", "filing_url": "https://www.sec.gov/Archives/edgar/data/1650101/000149315226038442/0001493152-26-038442-index.htm", "headline": "ADDENTAX GROUP CORP. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-02-13", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern As disclosed in the Company\u2019s 2026 Form 10-K, the Company has a history of net losses and operating losses, which raised substantial doubt about its ability to continue as a going concern. During the three months ended June 30, 2026, the Company reported net income primarily as a result of a non-cash fair value gain on derivative liabilities; however, the Company continued to incur a loss from operations and negative cash flows from operating activities. The Company\u2019s ability to continue as a going concern depends on management\u2019s ability to improve operating results, manage\u2026", "prior_accession": "0001493152-26-006571", "prior_url": "https://www.sec.gov/Archives/edgar/data/1650101/000149315226006571/form10-q.htm" }, { "id": "d225d667d914d35e", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "60 DEGREES PHARMACEUTICALS, INC.", "cik": 1946563, "ticker": "SXTP", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 3340000.0, "form": "10-Q", "filed": "2026-08-14", "accession": "0001554855-26-001860", "filing_url": "https://www.sec.gov/Archives/edgar/data/1946563/000155485526001860/0001554855-26-001860-index.htm", "headline": "60 DEGREES PHARMACEUTICALS, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-05-15", "prior_form": "10-Q", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "However, there can be no assurance that it will ever achieve or maintain profitability. Accordingly, there is no assurance that the Company will be able to obtain the additional capital necessary to fund its operations during the look\u2011forward period. These conditions, among others, raise substantial doubt about the ability of the Company to continue as a going concern for one year from the date these consolidated condensed financial statements are issued. 6 Management plans to fund operations of the Company through third party and related party debt/advances, private placement of restricted\u2026", "prior_accession": "0001554855-26-001058", "prior_url": "https://www.sec.gov/Archives/edgar/data/1946563/000155485526001058/sxtp-20260331.htm" }, { "id": "bad3c78779359aef", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Totaligent, Inc.", "cik": 846377, "ticker": "TGNT", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 5600000.0, "form": "NT 10-Q", "filed": "2026-08-13", "accession": "0001477932-26-004951", "filing_url": "https://www.sec.gov/Archives/edgar/data/846377/000147793226004951/0001477932-26-004951-index.htm", "headline": "Totaligent, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2757f65b7e092d8d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "SUNRISE REAL ESTATE GROUP INC", "cik": 1083490, "ticker": "SRRE", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 4036163.0, "form": "NT 10-Q", "filed": "2026-08-13", "accession": "0001104659-26-095771", "filing_url": "https://www.sec.gov/Archives/edgar/data/1083490/000110465926095771/0001104659-26-095771-index.htm", "headline": "SUNRISE REAL ESTATE GROUP INC told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -1, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "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 June 30, 2026 due to the fact that the Registrant requires additional time to complete its financial statements and disclosures.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant was unable, without unreasonable effort or expense, to file its quarterly report on Form 10-Q for the period ended June 30, 2026 due to the fact that the Registrant requires additional time to complete its financial statements and disclosures.", "prior_accession": "", "prior_url": "" }, { "id": "24e49e5e6fd696ca", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SCI Engineered Materials, Inc.", "cik": 830616, "ticker": "SCIA", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 19674630.0, "form": "8-K", "filed": "2026-08-13", "accession": "0001104659-26-095488", "filing_url": "https://www.sec.gov/Archives/edgar/data/830616/000110465926095488/0001104659-26-095488-index.htm", "headline": "SCI Engineered Materials, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "disagreement_disclosed": false, "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f103401e56611cb2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Regen BioPharma Inc", "cik": 1589150, "ticker": "RGBP", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 1054545.0, "form": "NT 10-Q", "filed": "2026-08-13", "accession": "0001493152-26-037682", "filing_url": "https://www.sec.gov/Archives/edgar/data/1589150/000149315226037682/0001493152-26-037682-index.htm", "headline": "Regen BioPharma Inc told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c13cba869c750c72", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Pelthos Therapeutics Inc.", "cik": 1919246, "ticker": "", "sic_desc": "Biological products", "size_tier": "small", "public_float": 6800000.0, "form": "8-K", "filed": "2026-08-13", "accession": "0001919246-26-000110", "filing_url": "https://www.sec.gov/Archives/edgar/data/1919246/000191924626000110/0001919246-26-000110-index.htm", "headline": "Pelthos Therapeutics Inc. said previously issued financial statements should no longer be relied upon", "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) \u2014 management or the board reached the conclusion", "severity": "normal", "source": "SEC 8-K item code", "why": "The company told investors that 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Due to unforeseeable circumstances financial information to be contained in registrants Form 10-Q for the quarter ended June 30, 2026, cannot be completed on a timely basis, without incurring undue hardship and expense due to unforeseeable circumstance. The Company undertakes the responsibility to file such quarterly report no later than five (5) calendar days after its original due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company auditors are in the process of reviewing the financial information of the Company. Due to unforeseeable circumstances financial information to be contained in registrants Form 10-Q for the quarter ended June 30, 2026, cannot be completed on a timely basis, without incurring undue hardship and expense due to unforeseeable circumstance. The Company undertakes the responsibility to file such quarterly report no later than five (5) calendar days after its original due date.", "prior_accession": "", "prior_url": "" }, { "id": "ffa29c2a6de22a6f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Nordicus Partners Corp", "cik": 1011060, "ticker": "NORD", "sic_desc": "Services", "size_tier": "small", "public_float": 21126694.0, "form": "NT 10-Q", "filed": "2026-08-13", "accession": "0001493152-26-037826", "filing_url": "https://www.sec.gov/Archives/edgar/data/1011060/000149315226037826/0001493152-26-037826-index.htm", "headline": "Nordicus Partners Corp filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": -1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant was unable, without unreasonable effort and expense, to prepare its accounting records and schedules in sufficient time to enable its independent registered public accounting firm to complete its review of the Registrant\u2019s financial statements to be contained in our Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026. It is anticipated that the Form 10-Q, along with the unaudited financial statements, will be filed within the 5-day extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant was unable, without unreasonable effort and expense, to prepare its accounting records and schedules in sufficient time to enable its independent registered public accounting firm to complete its review of the Registrant\u2019s financial statements to be contained in our Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026. It is anticipated that the Form 10-Q, along with the unaudited financial statements, will be filed within the 5-day extension period.", "prior_accession": "", "prior_url": "" }, { "id": "b28dec07cda15829", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "NEIGHBORHOOD INTELLIGENCE, INC.", "cik": 1130713, "ticker": "NXH", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 600000000.0, "form": "8-K", "filed": "2026-08-13", "accession": "0001140361-26-032653", "filing_url": "https://www.sec.gov/Archives/edgar/data/1130713/000114036126032653/0001140361-26-032653-index.htm", "headline": "BED BATH & BEYOND, INC.'s Chief Accounting Officer departed and a successor was named", "evidence": { "disagreement_disclosed": false, "formerly": "BED BATH & BEYOND, INC.", "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4374479053c804f3", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "ModuLink Inc.", "cik": 1611046, "ticker": "MDLK", "sic_desc": "Services", "size_tier": "small", "public_float": 1277953.0, "form": "NT 10-Q", "filed": "2026-08-13", "accession": "0001683168-26-006325", "filing_url": "https://www.sec.gov/Archives/edgar/data/1611046/000168316826006325/0001683168-26-006325-index.htm", "headline": "ModuLink Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 within the prescribed time period without unreasonable effort or expense. Additional time is required to complete the preparation and review of the Company\u2019s financial statements and related disclosures, including the accounting and disclosure review relating to recent acquisition transaction.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 within the prescribed time period without unreasonable effort or expense. Additional time is required to complete the preparation and review of the Company\u2019s financial statements and related disclosures, including the accounting and disclosure review relating to recent acquisition transaction.", "prior_accession": "", "prior_url": "" }, { "id": "8bff710ca52d8731", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Marqeta, Inc.", "cik": 1522540, "ticker": "MQ", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 2500000000.0, "form": "8-K", "filed": "2026-08-13", "accession": "0001522540-26-000066", "filing_url": "https://www.sec.gov/Archives/edgar/data/1522540/000152254026000066/0001522540-26-000066-index.htm", "headline": "Marqeta, Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "disagreement_disclosed": false, "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain 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"5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "df84e7e0506dae25", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Hongchang International Co., Ltd", "cik": 1086303, "ticker": "HCIL", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 12754056.0, "form": "NT 10-Q", "filed": "2026-08-13", "accession": "0001213900-26-088993", "filing_url": "https://www.sec.gov/Archives/edgar/data/1086303/000121390026088993/0001213900-26-088993-index.htm", "headline": "Hongchang International Co., Ltd told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "31cbc5653376ead5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "HARBOR DIVERSIFIED, INC.", "cik": 899394, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 37400000.0, "form": "NT 10-Q", "filed": "2026-08-13", "accession": "0001193125-26-349484", "filing_url": "https://www.sec.gov/Archives/edgar/data/899394/000119312526349484/0001193125-26-349484-index.htm", "headline": "HARBOR DIVERSIFIED, INC. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, 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The Company has determined that it is unable to file the Quarterly Report by the prescribed due date without unreasonable effort or expense. The Company requires additional time to finalize the financial statements and complete the audit for the year ended December 31, 2025. The delay in filing the Quarterly Report is a consequence of the considerable time and resources dedicated by the Company and its independent registered public accounting firm to complete certain items with respect to the preparation, audit and review of the Company\u2019s financial statements included in its Annual Reports on Form 10-K\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "This Form 12b-25 (Notification of Late Filing) is being filed by Harbor Diversified, Inc. The Company has determined that it is unable to file the Quarterly Report by the prescribed due date without unreasonable effort or expense. The Company requires additional time to finalize the financial statements and complete the audit for the year ended December 31, 2025. The delay in filing the Quarterly Report is a consequence of the considerable time and resources dedicated by the Company and its independent registered public accounting firm to complete certain items with respect to the preparation, audit and review of the Company\u2019s financial statements included in its Annual Reports on Form 10-K\u2026", "prior_accession": "", "prior_url": "" }, { "id": "a2260d4efc06c943", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "GrabAGun Digital Holdings Inc.", "cik": 2051380, "ticker": "PEW", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-08-13", "accession": "0001213900-26-089130", "filing_url": "https://www.sec.gov/Archives/edgar/data/2051380/000121390026089130/0001213900-26-089130-index.htm", "headline": "GrabAGun Digital Holdings Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "disagreement_disclosed": false, "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "170382db4ab457ab", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GULF RESOURCES, INC.", "cik": 885462, "ticker": "GURE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 8000000.0, "form": "NT 10-Q", "filed": "2026-08-13", "accession": "0001193805-26-001085", "filing_url": "https://www.sec.gov/Archives/edgar/data/885462/000119380526001085/0001193805-26-001085-index.htm", "headline": "GULF RESOURCES, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -1, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Form 10-Q quarterly report for the quarter ended June 30, 2026 (\u201cForm 10-Q\u201d) within the prescribed time period, due to the fact that the Company requires additional time to finalize its financial statements, including accompanying footnote disclosures to be included in such quarterly report on Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Form 10-Q quarterly report for the quarter ended June 30, 2026 (\u201cForm 10-Q\u201d) within the prescribed time period, due to the fact that the Company requires additional time to finalize its financial statements, including accompanying footnote disclosures to be included in such quarterly report on Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "86818e93d15d5b94", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "ECO SCIENCE SOLUTIONS, INC.", "cik": 1490873, "ticker": "", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 632000.0, "form": "8-K", "filed": "2026-08-13", "accession": "0001477932-26-004974", "filing_url": "https://www.sec.gov/Archives/edgar/data/1490873/000147793226004974/0001477932-26-004974-index.htm", "headline": "ECO SCIENCE SOLUTIONS, INC. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Fruci & Associates II, PLLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "", "successor_tier": "", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "fbbb20b4256a92d5", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Creatd, Inc.", "cik": 1357671, "ticker": "CRTD", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-08-13", "accession": "0001628280-26-056656", "filing_url": "https://www.sec.gov/Archives/edgar/data/1357671/000162828026056656/0001628280-26-056656-index.htm", "headline": "Creatd, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "contexts": [ "The adoption of ASU 2023-09 did not have a material impact on the Company\u2019s condensed consolidated financial statements." ], "new_standards": [ "2023-07", "2023-09", "2024-03", "2024-04", "2025-01" ], "prior_filed": "2023-11-15", "prior_form": "10-Q", "restates_existing_policy": false, "source": "accounting standards update (ASU) reference comparison", "why": "The summary of significant accounting policies changed materially from the previous comparable filing." }, "quote": "The adoption of ASU 2023-09 did not have a material impact on the Company\u2019s condensed consolidated financial statements.", "prior_accession": "0001213900-23-087187", "prior_url": "https://www.sec.gov/Archives/edgar/data/1357671/000121390023087187/f10q0923_creatdinc.htm" }, { "id": "84c3e742d8474815", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "CorMedix Inc.", "cik": 1410098, "ticker": "CRMD", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 909700000.0, "form": "10-Q", "filed": "2026-08-13", "accession": "0001410098-26-000056", "filing_url": "https://www.sec.gov/Archives/edgar/data/1410098/000141009826000056/0001410098-26-000056-index.htm", "headline": "CorMedix Inc. cited accounting standard ASU 2025-10 for the first time in this filing series", "evidence": { "adopted": [ "2025-10" ], "adoption_year_stated": 2026, "contexts": [ "Recent Accounting Pronouncements Effective January 1, 2026, the Company early adopted ASU 2025-10, Government Grants (Topic 832): Accounting for Government Grants Received by Business Entities." ], "new_standards": [ "2024-03", "2025-05", "2025-10", "2025-11" ], "prior_filed": "2026-05-14", "prior_form": "10-Q", "restates_existing_policy": false, "source": "accounting standards update (ASU) reference comparison", "why": "The summary of significant accounting policies changed materially from the previous comparable filing." }, "quote": "Recent Accounting Pronouncements Effective January 1, 2026, the Company early adopted ASU 2025-10, Government Grants (Topic 832): Accounting for Government Grants Received by Business Entities.", "prior_accession": "0001410098-26-000021", "prior_url": "https://www.sec.gov/Archives/edgar/data/1410098/000141009826000021/crmd-20260331.htm" }, { "id": "0b9ff7ba3b720f93", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Cibus, Inc.", "cik": 1705843, "ticker": "CBUS", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 160390613.0, "form": "10-Q", "filed": "2026-08-13", "accession": "0001628280-26-056773", "filing_url": "https://www.sec.gov/Archives/edgar/data/1705843/000162828026056773/0001628280-26-056773-index.htm", "headline": "Cibus, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-05-14", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company\u2019s net loss was $43.4 million and cash used in operating activities was $20.9 million for the six months ended June 30, 2026. As of June 30, 2026, the Company had $20.4 million of cash and cash equivalents and $14.4 million of current liabilities. These factors raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year from the issuance of these condensed consolidated financial statements. Cibus has taken a series of cost cutting initiatives designed to streamline its cost structure, however, Cibus will need to raise additional capital to\u2026", "prior_accession": "0001628280-26-035159", "prior_url": "https://www.sec.gov/Archives/edgar/data/1705843/000162828026035159/cbus-20260331.htm" }, { "id": "9ee838f655819ccf", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Churchill Capital Corp XI", "cik": 2074973, "ticker": "CCXI", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 422694000.0, "form": "10-Q", "filed": "2026-08-13", "accession": "0001213900-26-089245", "filing_url": "https://www.sec.gov/Archives/edgar/data/2074973/000121390026089245/0001213900-26-089245-index.htm", "headline": "Churchill Capital Corp XI disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": true, "caveat": "This is a blank-check company: the doubt is about completing a business combination within its permitted period, which every such company discloses. It describes the structure, not a trading business.", "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-05-13", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company cannot provide any assurance that new financing will be available to it on commercially acceptable terms, if at all. Management has determined that the liquidity condition raises substantial doubt about the Company\u2019s ability to continue as a going concern. No adjustments have been made to the carrying amounts of assets or liabilities. Management intends to complete a Business Combination within the Combination Period. Note 2 \u2014 Summary of Significant Accounting Policies Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been\u2026", "prior_accession": "0001213900-26-055787", "prior_url": "https://www.sec.gov/Archives/edgar/data/2074973/000121390026055787/ea0289622-10q_churchill11.htm" }, { "id": "5f7efed223c0a2ee", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "CQENS Technologies Inc.", "cik": 1479915, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-13", "accession": "0001493152-26-037698", "filing_url": "https://www.sec.gov/Archives/edgar/data/1479915/000149315226037698/0001493152-26-037698-index.htm", "headline": "CQENS Technologies Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file the Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) in a timely manner without unreasonable effort or expense, as the Company\u2019s auditors are still reviewing the Form 10-Q. The Company expects to file the Form 10-Q on or prior to the fifth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file the Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) in a timely manner without unreasonable effort or expense, as the Company\u2019s auditors are still reviewing the Form 10-Q. The Company expects to file the Form 10-Q on or prior to the fifth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "55a476d3cb81d66a", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "AETHLON MEDICAL INC", "cik": 882291, "ticker": "AEMD", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 6650000.0, "form": "10-Q", "filed": "2026-08-13", "accession": "0001683168-26-006347", "filing_url": "https://www.sec.gov/Archives/edgar/data/882291/000168316826006347/0001683168-26-006347-index.htm", "headline": "AETHLON MEDICAL INC no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2026-02-12", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001683168-26-000964", "prior_url": "https://www.sec.gov/Archives/edgar/data/882291/000168316826000964/aethlon_i10q-123125.htm" }, { "id": "8172122ab1e5b7db", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "ADIAL PHARMACEUTICALS, INC.", "cik": 1513525, "ticker": "ADIL", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 6483200.0, "form": "8-K", "filed": "2026-08-13", "accession": "0001213900-26-089270", "filing_url": "https://www.sec.gov/Archives/edgar/data/1513525/000121390026089270/0001213900-26-089270-index.htm", "headline": "ADIAL PHARMACEUTICALS, INC.'s Chief Financial Officer departed and a successor was named", "evidence": { "disagreement_disclosed": false, "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f55b97dae920f4c5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Virtuix Holdings Inc.", "cik": 1606242, "ticker": "VTIX", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-12", "accession": "0001213900-26-088404", "filing_url": "https://www.sec.gov/Archives/edgar/data/1606242/000121390026088404/0001213900-26-088404-index.htm", "headline": "Virtuix Holdings Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -2, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to timely file with the Securities and Exchange Commission (the \u201cSEC\u201d) its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d). The additional time required to complete the Form 10-Q is primarily attributable to the Company\u2019s recent transition to a new independent registered public accounting firm and the additional time required for the new auditor to complete its review procedures with respect to the Company\u2019s interim financial statements and related disclosures.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to timely file with the Securities and Exchange Commission (the \u201cSEC\u201d) its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d). The additional time required to complete the Form 10-Q is primarily attributable to the Company\u2019s recent transition to a new independent registered public accounting firm and the additional time required for the new auditor to complete its review procedures with respect to the Company\u2019s interim financial statements and related disclosures.", "prior_accession": "", "prior_url": "" }, { "id": "196d7b066cb49c07", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Unusual Machines, Inc.", "cik": 1956955, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 197646688.0, "form": "8-K", "filed": "2026-08-12", "accession": "0001683168-26-006280", "filing_url": "https://www.sec.gov/Archives/edgar/data/1956955/000168316826006280/0001683168-26-006280-index.htm", "headline": "Unusual Machines, Inc. dismissed its auditor and engaged EY", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": null, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "", "predecessor_tier": "", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "EY", "successor_tier": "big_four", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0bf0aa1cff300cce", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "SunPower Inc.", "cik": 1838987, "ticker": "SPWR", "sic_desc": "Construction", "size_tier": "mid", "public_float": 85200000.0, "form": "NT 10-Q", "filed": "2026-08-12", "accession": "0001213900-26-088444", "filing_url": "https://www.sec.gov/Archives/edgar/data/1838987/000121390026088444/0001213900-26-088444-index.htm", "headline": "SunPower Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant is unable to file, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the quarter ended June 28, 2026 because of a delay in compiling and processing certain information for inclusion in such Quarterly Report on Form 10-Q. The registrant expects to file such Quarterly Report on Form 10-Q on or before the 5th calendar day following the report\u2019s prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant is unable to file, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the quarter ended June 28, 2026 because of a delay in compiling and processing certain information for inclusion in such Quarterly Report on Form 10-Q. The registrant expects to file such Quarterly Report on Form 10-Q on or before the 5th calendar day following the report\u2019s prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "a9f50d254d1a6e36", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Shepherd's Finance, LLC", "cik": 1544190, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-08-12", "accession": "0001493152-26-037454", "filing_url": "https://www.sec.gov/Archives/edgar/data/1544190/000149315226037454/0001493152-26-037454-index.htm", "headline": "Shepherd's Finance, LLC moved from BDO to Schneider Downs & Co", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "BDO", "predecessor_tier": "national", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Schneider Downs & Co., Inc", "successor_tier": "other", "tier_downgrade": true, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a766bb210734fbd8", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "HARMONIC INC.", "cik": 851310, "ticker": "HLIT", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 743900000.0, "form": "NT 10-Q", "filed": "2026-08-12", "accession": "0001193125-26-346864", "filing_url": "https://www.sec.gov/Archives/edgar/data/851310/000119312526346864/0001193125-26-346864-index.htm", "headline": "HARMONIC INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -5, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(\u201cHarmonic\u201d or the \u201cCompany\u201d) was unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended July 3, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort or expense as the Company requires additional time to complete its consolidated financial statements due to the recently completed sale of its Video Business. Forward-Looking Statements This Form 12b-25 includes \u201cforward-looking statements\u201d within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended that involve risks and uncertainties, including statements regarding the Company\u2019s expected date of filing\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(\u201cHarmonic\u201d or the \u201cCompany\u201d) was unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended July 3, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort or expense as the Company requires additional time to complete its consolidated financial statements due to the recently completed sale of its Video Business. Forward-Looking Statements This Form 12b-25 includes \u201cforward-looking statements\u201d within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended that involve risks and uncertainties, including statements regarding the Company\u2019s expected date of filing\u2026", "prior_accession": "", "prior_url": "" }, { "id": "465ec24600b86286", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Dogecoin Cash, Inc.", "cik": 1360442, "ticker": "DOGP", "sic_desc": "Services", "size_tier": "small", "public_float": 2617808.0, "form": "NT 10-Q", "filed": "2026-08-12", "accession": "0001096906-26-001201", "filing_url": "https://www.sec.gov/Archives/edgar/data/1360442/000109690626001201/0001096906-26-001201-index.htm", "headline": "Dogecoin Cash, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -2, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company requires additional time to finalize its Quarterly Report on Form 10-Q in coordination with its independent registered public accounting firm. Despite the Company's diligent efforts, the Company has been unable to complete and file its Quarterly Report on Form 10-Q within the prescribed time period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company requires additional time to finalize its Quarterly Report on Form 10-Q in coordination with its independent registered public accounting firm. Despite the Company's diligent efforts, the Company has been unable to complete and file its Quarterly Report on Form 10-Q within the prescribed time period.", "prior_accession": "", "prior_url": "" }, { "id": "b848b33108921c2c", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Capstone Holding Corp.", "cik": 887151, "ticker": "", "sic_desc": "Wholesale trade", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-08-12", "accession": "0001437749-26-027149", "filing_url": "https://www.sec.gov/Archives/edgar/data/887151/000143774926027149/0001437749-26-027149-index.htm", "headline": "Capstone Holding Corp. said previously issued financial statements should no longer be relied upon", "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) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f07e9c2f694246eb", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CNS Pharmaceuticals, Inc.", "cik": 1729427, "ticker": "CNSP", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 8780000.0, "form": "10-Q", "filed": "2026-08-12", "accession": "0001683168-26-006224", "filing_url": "https://www.sec.gov/Archives/edgar/data/1729427/000168316826006224/0001683168-26-006224-index.htm", "headline": "CNS Pharmaceuticals, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2026-05-14", "prior_form": "10-Q", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001683168-26-003847", "prior_url": "https://www.sec.gov/Archives/edgar/data/1729427/000168316826003847/cns_i10q-033126.htm" }, { "id": "a1ad72577dd41836", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "BayFirst Financial Corp.", "cik": 1649739, "ticker": "BAFN", "sic_desc": "State commercial banks", "size_tier": "small", "public_float": 49311868.0, "form": "10-K/A", "filed": "2026-08-12", "accession": "0001649739-26-000049", "filing_url": "https://www.sec.gov/Archives/edgar/data/1649739/000164973926000049/0001649739-26-000049-index.htm", "headline": "BayFirst Financial Corp. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2026-03-27", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on that evaluation, management concluded that our internal control over financial reporting was not effective as of December 31, 2025 due to the material weakness described below. We identified a material weakness in our internal control over financial reporting related to operating effectiveness of control activities and monitoring of how loans are placed in nonaccrual status and charged off as well as how origination costs are recognized on loans after a portion of the loan has been sold and the resulting\u2026", "prior_accession": "0001649739-26-000014", "prior_url": "https://www.sec.gov/Archives/edgar/data/1649739/000164973926000014/bafn-20251231.htm" }, { "id": "a4b6a5af96b4da59", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "BV Financial, Inc.", "cik": 1302387, "ticker": "BVFL", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 135627781.0, "form": "10-Q", "filed": "2026-08-12", "accession": "0001193125-26-346096", "filing_url": "https://www.sec.gov/Archives/edgar/data/1302387/000119312526346096/0001193125-26-346096-index.htm", "headline": "BV Financial, Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "ASU 2025-08 requires that purchased seasoned loans be accounted for using the gross-up approach.", "The gross-up approach requires recognition of an ACL for the estimate of credit losses at the acquisition date." ], "prior_filed": "2026-05-11", "prior_form": "10-Q", "similarity": 0.489, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "ASU 2025-08 requires that purchased seasoned loans be accounted for using the gross-up approach.", "prior_accession": "0001193125-26-216089", "prior_url": "https://www.sec.gov/Archives/edgar/data/1302387/000119312526216089/bvfl-20260331.htm" }, { "id": "2a6a3ae8a5a8dacf", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "AI Financial Corp", "cik": 862861, "ticker": "AIFC", "sic_desc": "Commodity contracts brokers", "size_tier": "mid", "public_float": 160600000.0, "form": "NT 10-Q", "filed": "2026-08-12", "accession": "0001493152-26-037426", "filing_url": "https://www.sec.gov/Archives/edgar/data/862861/000149315226037426/0001493152-26-037426-index.htm", "headline": "AI Financial Corp filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "AI Financial Corporation (the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the 13-week period ended June 27, 2026 (the \u201cForm 10-Q\u201d). The Company requires additional time to finalize its financial statements for that period, including a subsequent events footnote \u2013 due, in large part, to the Company\u2019s recent disposition of its indirect, wholly-owned second-tier subsidiary, Alt 5 Sigma Canada Inc., and the related required accounting concepts and calculations. As a result, there was a slightly insufficient amount of time remaining after the disposition for management to prepare the Form 10-Q and for the Company\u2019s PCAOB-registered\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "AI Financial Corporation (the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the 13-week period ended June 27, 2026 (the \u201cForm 10-Q\u201d). The Company requires additional time to finalize its financial statements for that period, including a subsequent events footnote \u2013 due, in large part, to the Company\u2019s recent disposition of its indirect, wholly-owned second-tier subsidiary, Alt 5 Sigma Canada Inc., and the related required accounting concepts and calculations. As a result, there was a slightly insufficient amount of time remaining after the disposition for management to prepare the Form 10-Q and for the Company\u2019s PCAOB-registered\u2026", "prior_accession": "", "prior_url": "" }, { "id": "584a6b573452973c", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "indie Semiconductor, Inc.", "cik": 1841925, "ticker": "INDI", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 955600000.0, "form": "CORRESP", "filed": "2026-08-11", "accession": "0001193125-25-220988", "filing_url": "https://www.sec.gov/Archives/edgar/data/1841925/000119312525220988/0001193125-25-220988-index.htm", "headline": "indie Semiconductor, Inc. responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [ "Note 1 - Nature of the Business and Basis of Presentation Basis of Presentation, page 63", "Note 8 - Goodwill, page 82", "Note 12 - Fair Value Measurements, page 89", "Note 1 of our Notes to Consolidated, page 14" ], "direction": "company to staff", "letter_dated": "2025-09-26", "published_on_edgar": "2026-08-11", "reviewing": "indie Semiconductor, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Filed March 3, 2025 Form 8-K Filed August 7, 2025 File No. 001-40481 Dear Mr. We", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Goodwill and impairment", "Fair value", "Business combinations", "Revenue recognition", "Non-GAAP measures", "Inventory", "Share-based compensation", "Income taxes" ], "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." }, "quote": "We note the consolidated financial statements include Wuxi indie Microelectronics (\u201cWuxi\u201d), a Chinese entity with approximately 59% voting controlled and approximately 34% owned by the company as of December 31, 2024, as well as Wuxi\u2019s wholly-owned subsidiaries. Please address the following items. \u2022 Explain the equity structure of Wuxi and tell us how you determined your ownership interest and voting control. Wuxi\u2026", "prior_accession": "", "prior_url": "" }, { "id": "0ddc63db9d0fa793", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "indie Semiconductor, Inc.", "cik": 1841925, "ticker": "INDI", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 955600000.0, "form": "CORRESP", "filed": "2026-08-11", "accession": "0001193125-25-270470", "filing_url": "https://www.sec.gov/Archives/edgar/data/1841925/000119312525270470/0001193125-25-270470-index.htm", "headline": "indie Semiconductor, Inc. responded to SEC staff comments on non-GAAP measures", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-11-06", "published_on_edgar": "2026-08-11", "reviewing": "indie Semiconductor, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Filed March 3, 2025 Form 8-K Filed August 7, 2025 File No. 001-40481 Dear Mr. We", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Non-GAAP measures" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "26224a23381220eb", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "indie Semiconductor, Inc.", "cik": 1841925, "ticker": "INDI", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 955600000.0, "form": "CORRESP", "filed": "2026-08-11", "accession": "0001193125-26-021436", "filing_url": "https://www.sec.gov/Archives/edgar/data/1841925/000119312526021436/0001193125-26-021436-index.htm", "headline": "indie Semiconductor, Inc. responded to SEC staff comments on non-GAAP measures", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2026-01-23", "published_on_edgar": "2026-08-11", "reviewing": "indie Semiconductor, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Filed March 3, 2025 Form 8-K Filed August 7, 2025 File No. 001-40481 Dear Mr. We", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Non-GAAP measures" ], "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." }, "quote": "We note your response to prior comment 6, including your statements that you do not present GAAP gross profit or GAAP gross margin in your Consolidated Statements of Operations because certain costs related to contract revenues are expensed as incurred and included in research and development expenses and it is not practicable to allocate such expenses to cost of sales. We also note you now believe the adjusted\u2026", "prior_accession": "", "prior_url": "" }, { "id": "0fc69e59254bd2e1", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "indie Semiconductor, Inc.", "cik": 1841925, "ticker": "INDI", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 955600000.0, "form": "UPLOAD", "filed": "2026-08-11", "accession": "0000000000-25-009020", "filing_url": "https://www.sec.gov/Archives/edgar/data/1841925/000000000025009020/0000000000-25-009020-index.htm", "headline": "SEC staff questioned indie Semiconductor, Inc.'s accounting for MD&A", "evidence": { "cited_sections": [ "Note 1 - Nature of the Business and Basis of Presentation Basis of Presentation, page 63", "Note 8 - Goodwill, page 82", "Note 12 - Fair Value Measurements, page 89" ], "direction": "staff to company", "letter_dated": "2025-08-22", "published_on_edgar": "2026-08-11", "reviewing": "indie Semiconductor, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Filed March 3, 2025 Form 8-K Filed August 7, 2025 File No. 001-40481 Dear Donald", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Goodwill and impairment", "Fair value", "Business combinations", "Non-GAAP measures", "Share-based compensation" ], "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." }, "quote": "We note the consolidated financial statements include Wuxi indie Microelectronics (\u201cWuxi\u201d), a Chinese entity with approximately 59% voting controlled and approximately 34% owned by the company as of December 31, 2024, as well as Wuxi\u2019s wholly-owned subsidiaries. Please address the following items. \u2022 Explain the equity structure of Wuxi and tell us how you determined your ownership interest and voting control. Based\u2026", "prior_accession": "", "prior_url": "" }, { "id": "12f188f85ace5a4c", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "indie Semiconductor, Inc.", "cik": 1841925, "ticker": "INDI", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 955600000.0, "form": "UPLOAD", "filed": "2026-08-11", "accession": "0000000000-26-000499", "filing_url": "https://www.sec.gov/Archives/edgar/data/1841925/000000000026000499/0000000000-26-000499-index.htm", "headline": "SEC staff questioned indie Semiconductor, Inc.'s accounting for non-GAAP measures", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2026-01-14", "published_on_edgar": "2026-08-11", "reviewing": "indie Semiconductor, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Form 8-K Filed November 6, 2025 Response Dated September 26, 2025 File No. 001-4", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures" ], "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." }, "quote": "We note your response to prior comment 6, including your statements that you do not present GAAP gross profit or GAAP gross margin in your Consolidated Statements of Operations because certain costs related to contract revenues are expensed as incurred and included in research and development expenses and it is not practicable to allocate such expenses to cost of sales. We also note you now believe the adjusted\u2026", "prior_accession": "", "prior_url": "" }, { "id": "8fb932f6eb66a8ac", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "WILLIAMS SONOMA INC", "cik": 719955, "ticker": "WSM", "sic_desc": "Retail trade", "size_tier": "mega", "public_float": 22608389080.0, "form": "CORRESP", "filed": "2026-08-11", "accession": "0000719955-26-000006", "filing_url": "https://www.sec.gov/Archives/edgar/data/719955/000071995526000006/0000719955-26-000006-index.htm", "headline": "WILLIAMS SONOMA INC responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2026-01-15", "published_on_edgar": "2026-08-11", "reviewing": "Williams-Sonoma, Inc. Form 10-K for Fiscal Year Ended February 2, 2025 Form 8-K Furnished on March 19, 2025 File No. 001-14077 Dear Mr. Shapiro and Mr. Jones, W", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Income taxes", "Non-GAAP measures", "Leases" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e00fc6a00f9ce098", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "WILLIAMS SONOMA INC", "cik": 719955, "ticker": "WSM", "sic_desc": "Retail trade", "size_tier": "mega", "public_float": 22608389080.0, "form": "UPLOAD", "filed": "2026-08-11", "accession": "0000000000-25-011836", "filing_url": "https://www.sec.gov/Archives/edgar/data/719955/000000000025011836/0000000000-25-011836-index.htm", "headline": "SEC staff questioned WILLIAMS SONOMA INC's accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-12-29", "published_on_edgar": "2026-08-11", "reviewing": "Williams-Sonoma, Inc. Form 10-K for Fiscal Year Ended February 2, 2025 Form 8-K Furnished on March 19, 2025 File No. 001-14077 Dear Jeffrey Howie: We have limit", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Income taxes", "Non-GAAP measures" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bd911c4675ad5f08", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Viant Technology Inc.", "cik": 1828791, "ticker": "DSP", "sic_desc": "Computer services", "size_tier": "mid", "public_float": 185100000.0, "form": "CORRESP", "filed": "2026-08-11", "accession": "0001193125-26-008964", "filing_url": "https://www.sec.gov/Archives/edgar/data/1828791/000119312526008964/0001193125-26-008964-index.htm", "headline": "Viant Technology Inc. responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2026-01-09", "published_on_edgar": "2026-08-11", "reviewing": "Viant Technology Inc. Form 10-K for Fiscal Year Ended December 31, 2024 File No. 001-40015 To the addressees set forth above: This letter sets forth the respons", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "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." }, "quote": "We note you no longer include active customer count given your strategic shift to focus on higher value customers that have the ability to scale. We also note you quantify and discuss the percentage increase in the number of spend customers generating over $1 million in contribution ex-TAC and the contribution ex-TAC across your top 100 customers (\u201ccustomer metrics\u201d) in your earnings calls. Please tell us whether\u2026", "prior_accession": "", "prior_url": "" }, { "id": "a7ec9abd09ff71c1", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Viant Technology Inc.", "cik": 1828791, "ticker": "DSP", "sic_desc": "Computer services", "size_tier": "mid", "public_float": 185100000.0, "form": "CORRESP", "filed": "2026-08-11", "accession": "0001193125-26-042815", "filing_url": "https://www.sec.gov/Archives/edgar/data/1828791/000119312526042815/0001193125-26-042815-index.htm", "headline": "Viant Technology Inc. responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2026-02-09", "published_on_edgar": "2026-08-11", "reviewing": "Viant Technology Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Response dated January 9, 2026 File No. 001-40015 To the addressees set forth above: Thi", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Revenue recognition" ], "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." }, "quote": "Please tell us your consideration to provide a quantified discussion of total advertiser spend. In this regard, on page 47 you state that you evaluate customers\u2019 usage of your platform and assess your market penetration and scale based on changes in revenue, contribution ex-TAC and advertiser spend. Response: The Company respectfully acknowledges the Staff\u2019s comment and advises the Staff that, consistent with the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "8c3f78ffc5203298", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Viant Technology Inc.", "cik": 1828791, "ticker": "DSP", "sic_desc": "Computer services", "size_tier": "mid", "public_float": 185100000.0, "form": "UPLOAD", "filed": "2026-08-11", "accession": "0000000000-25-011384", "filing_url": "https://www.sec.gov/Archives/edgar/data/1828791/000000000025011384/0000000000-25-011384-index.htm", "headline": "SEC staff questioned Viant Technology Inc.'s accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-12-08", "published_on_edgar": "2026-08-11", "reviewing": "Viant Technology Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 File No. 001-40015 Dear Tim Vanderhook: We have limited our review of your filing to", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "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." }, "quote": "We note you no longer include active customer count given your strategic shift to focus on higher value customers that have the ability to scale. We also note you quantify and discuss the percentage increase in the number of spend customers generating over $1 million in contribution ex-TAC and the contribution ex-TAC across your top 100 customers in your earnings calls. Please tell us whether these are key\u2026", "prior_accession": "", "prior_url": "" }, { "id": "f1c698c412c487aa", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Viant Technology Inc.", "cik": 1828791, "ticker": "DSP", "sic_desc": "Computer services", "size_tier": "mid", "public_float": 185100000.0, "form": "UPLOAD", "filed": "2026-08-11", "accession": "0000000000-26-000965", "filing_url": "https://www.sec.gov/Archives/edgar/data/1828791/000000000026000965/0000000000-26-000965-index.htm", "headline": "SEC staff questioned Viant Technology Inc.'s accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2026-01-27", "published_on_edgar": "2026-08-11", "reviewing": "Viant Technology Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Response dated January 9, 2026 File No. 001-40015 Dear Tim Vanderhook: We have revie", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A" ], "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." }, "quote": "Please tell us your consideration to provide a quantified discussion of total advertiser spend. In this regard, on page 47 you state that you evaluate customers' usage of your platform and assess your market penetration and scale based on changes in revenue, contribution ex-TAC and advertiser spend.", "prior_accession": "", "prior_url": "" }, { "id": "9415e4d738857a70", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Veradigm Inc.", "cik": 1124804, "ticker": "", "sic_desc": "Services", "size_tier": "large", "public_float": 1014873676.0, "form": "NT 10-Q", "filed": "2026-08-11", "accession": "0001193125-26-344637", "filing_url": "https://www.sec.gov/Archives/edgar/data/1124804/000119312526344637/0001193125-26-344637-index.htm", "headline": "Veradigm Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -3, "other_periodic_reports_filed": false, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cQ2 2026 Form 10-Q\u201d). The Company has determined that it is unable to file the Q2 2026 Form 10-Q within the prescribed time period provided by the applicable rules of the U.S. Securities and Exchange Commission (the \u201cSEC\u201d) without unreasonable effort and expense. On March 22, 2023, the Company\u2019s Board of Directors (the \u201cBoard\u201d), after discussion with management, reached a determination that the Company\u2019s consolidated financial statements and related disclosures as of and for the year ended December 31, 2021 included in\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cQ2 2026 Form 10-Q\u201d). The Company has determined that it is unable to file the Q2 2026 Form 10-Q within the prescribed time period provided by the applicable rules of the U.S. Securities and Exchange Commission (the \u201cSEC\u201d) without unreasonable effort and expense. On March 22, 2023, the Company\u2019s Board of Directors (the \u201cBoard\u201d), after discussion with management, reached a determination that the Company\u2019s consolidated financial statements and related disclosures as of and for the year ended December 31, 2021 included in\u2026", "prior_accession": "", "prior_url": "" }, { "id": "4c196c2093387ce6", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "TRINET GROUP, INC.", "cik": 937098, "ticker": "TNET", "sic_desc": "Business services", "size_tier": "large", "public_float": 3100000000.0, "form": "CORRESP", "filed": "2026-08-11", "accession": "0001104659-25-124351", "filing_url": "https://www.sec.gov/Archives/edgar/data/937098/000110465925124351/0001104659-25-124351-index.htm", "headline": "TRINET GROUP, INC. responded to SEC staff comments on non-GAAP measures", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-12-23", "published_on_edgar": "2026-08-11", "reviewing": "TriNet Group, Inc. Form 10-K for the fiscal year ended December 31, 2024 Filed February 13, 2025 File No. 001-36373 Dear Ms. Franks and Ms. Nakada: We received ", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Non-GAAP measures" ], "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." }, "quote": "Please tell us how you considered Question 100.03 of the Non-GAAP Financial Measures Compliance and Disclosure Interpretations when adjusting for interest expense while not adjusting for interest income in your non-GAAP measure, adjusted EBITDA. Background As a leading provider of HR solutions for SMBs in the U.S., one of the core services we offer is helping our clients manage their employee compensation by\u2026", "prior_accession": "", "prior_url": "" }, { "id": "47640fbeaf6b0998", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "TRINET GROUP, INC.", "cik": 937098, "ticker": "TNET", "sic_desc": "Business services", "size_tier": "large", "public_float": 3100000000.0, "form": "UPLOAD", "filed": "2026-08-11", "accession": "0000000000-25-011528", "filing_url": "https://www.sec.gov/Archives/edgar/data/937098/000000000025011528/0000000000-25-011528-index.htm", "headline": "SEC staff questioned TRINET GROUP, INC.'s accounting for non-GAAP measures", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-12-12", "published_on_edgar": "2026-08-11", "reviewing": "TriNet Group, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 File No. 001-36373 Dear Mala Murthy: We have reviewed your filing and have the following co", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Non-GAAP measures" ], "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." }, "quote": "Please tell us how you considered Question 100.03 of the Non-GAAP Financial Measures Compliance and Disclosure Interpretations when adjusting for interest expense while not adjusting for interest income in your non-GAAP measure, adjusted EBITDA. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence\u2026", "prior_accession": "", "prior_url": "" }, { "id": "00b23bc426bfaf1e", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Smart Sand, Inc.", "cik": 1529628, "ticker": "SND", "sic_desc": "Mining", "size_tier": "small", "public_float": 59961260.0, "form": "8-K", "filed": "2026-08-11", "accession": "0001529628-26-000096", "filing_url": "https://www.sec.gov/Archives/edgar/data/1529628/000152962826000096/0001529628-26-000096-index.htm", "headline": "Smart Sand, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6772e30d20c4572a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Powerfleet, Inc.", "cik": 1774170, "ticker": "AIOT", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 660500000.0, "form": "8-K", "filed": "2026-08-11", "accession": "0001493152-26-037165", "filing_url": "https://www.sec.gov/Archives/edgar/data/1774170/000149315226037165/0001493152-26-037165-index.htm", "headline": "Powerfleet, Inc.'s Chief Financial Officer departed, with the filing citing for cause", "evidence": { "adverse_language": "for cause", "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "31f57f67d63e85e3", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "PLAYSTUDIOS, Inc.", "cik": 1823878, "ticker": "MYPS", "sic_desc": "Prepackaged software", "size_tier": "mid", "public_float": 171100000.0, "form": "NT 10-Q", "filed": "2026-08-11", "accession": "0001823878-26-000050", "filing_url": "https://www.sec.gov/Archives/edgar/data/1823878/000182387826000050/0001823878-26-000050-index.htm", "headline": "PLAYSTUDIOS, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Due to the additional time required to complete the Company\u2019s quarter-end closing procedures, PLAYSTUDIOS, Inc. (the \u201cCompany\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the three months ended June 30, 2026 (the \u201cForm 10-Q\u201d) with the Securities and Exchange Commission (the \u201cSEC\u201d) by the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Due to the additional time required to complete the Company\u2019s quarter-end closing procedures, PLAYSTUDIOS, Inc. (the \u201cCompany\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the three months ended June 30, 2026 (the \u201cForm 10-Q\u201d) with the Securities and Exchange Commission (the \u201cSEC\u201d) by the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "f8307b040c40438d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "NRC HEALTH", "cik": 70487, "ticker": "NRC", "sic_desc": "Commercial physical and biological research", "size_tier": "mid", "public_float": 299398035.0, "form": "8-K", "filed": "2026-08-11", "accession": "0001437749-26-027031", "filing_url": "https://www.sec.gov/Archives/edgar/data/70487/000143774926027031/0001437749-26-027031-index.htm", "headline": "NRC HEALTH's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e938c5913ddec411", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "MOHAWK INDUSTRIES INC", "cik": 851968, "ticker": "MHK", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 5929955045.0, "form": "UPLOAD", "filed": "2026-08-11", "accession": "0000000000-25-011704", "filing_url": "https://www.sec.gov/Archives/edgar/data/851968/000000000025011704/0000000000-25-011704-index.htm", "headline": "SEC staff questioned MOHAWK INDUSTRIES INC's accounting for goodwill and impairment", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-12-19", "published_on_edgar": "2026-08-11", "reviewing": "MOHAWK INDUSTRIES INC Form 10-K for the fiscal year ended December 31, 2024 Filed February 20, 2025 File No. 001-13697 Dear James Brunk: We have limited our rev", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Goodwill and impairment", "Segment reporting", "Income taxes" ], "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." }, "quote": "We note that you recorded material goodwill and intangible asset impairment charges in prior periods. We also note that the assessment of goodwill for impairment is identified by your auditor as a critical audit matter in their audit report. Based on the continued materiality of goodwill and intangible assets to your financial statements, underlying negative operating trends, and the fact that your net book value\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9d7b5151e87eda87", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Katapult Holdings, Inc.", "cik": 1785424, "ticker": "KPLT", "sic_desc": "Services", "size_tier": "small", "public_float": 43700000.0, "form": "8-K", "filed": "2026-08-11", "accession": "0001104659-26-094116", "filing_url": "https://www.sec.gov/Archives/edgar/data/1785424/000110465926094116/0001104659-26-094116-index.htm", "headline": "Katapult Holdings, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "66344a9a101c51f2", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "KILROY REALTY CORP", "cik": 1025996, "ticker": "KRC", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 4045451305.0, "form": "8-K", "filed": "2026-08-11", "accession": "0001193125-26-344730", "filing_url": "https://www.sec.gov/Archives/edgar/data/1025996/000119312526344730/0001193125-26-344730-index.htm", "headline": "KILROY REALTY CORP's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "772bb3d910233d71", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Inuvo, Inc.", "cik": 829323, "ticker": "INUV", "sic_desc": "Services", "size_tier": "small", "public_float": 63200000.0, "form": "8-K", "filed": "2026-08-11", "accession": "0001654954-26-007482", "filing_url": "https://www.sec.gov/Archives/edgar/data/829323/000165495426007482/0001654954-26-007482-index.htm", "headline": "Inuvo, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "5d62a360af79949b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "IT TECH PACKAGING, INC.", "cik": 1358190, "ticker": "ITP", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2190567.0, "form": "NT 10-Q", "filed": "2026-08-11", "accession": "0001213900-26-087794", "filing_url": "https://www.sec.gov/Archives/edgar/data/1358190/000121390026087794/0001213900-26-087794-index.htm", "headline": "IT TECH PACKAGING, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The quarterly report of IT Tech Packaging, Inc. (the \u201cCompany\u201d) on Form 10-Q could not be filed within the prescribed time period due to the fact that the Company was unable to finalize its financial results as well as the disclosure requirements of Form 10-Q without unreasonable expense or effort. As a result, the Company could not solicit and obtain the necessary review of the Form 10-Q in a timely fashion prior to the due date of the report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The quarterly report of IT Tech Packaging, Inc. (the \u201cCompany\u201d) on Form 10-Q could not be filed within the prescribed time period due to the fact that the Company was unable to finalize its financial results as well as the disclosure requirements of Form 10-Q without unreasonable expense or effort. As a result, the Company could not solicit and obtain the necessary review of the Form 10-Q in a timely fashion prior to the due date of the report.", "prior_accession": "", "prior_url": "" }, { "id": "b69dd88bd1c1c707", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Hub Group, Inc.", "cik": 940942, "ticker": "HUBG", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 2589081372.0, "form": "NT 10-Q", "filed": "2026-08-11", "accession": "0001193125-26-343399", "filing_url": "https://www.sec.gov/Archives/edgar/data/940942/000119312526343399/0001193125-26-343399-index.htm", "headline": "Hub Group, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": -3, "other_periodic_reports_filed": false, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cQ2 2026 Form 10-Q\u201d) within the prescribed time period, without unreasonable effort and expense, as a result of the delay in the filing of its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d). The delay in filing the 2025 Form 10-K has resulted in a corresponding delay in the preparation and completion of the Q2 2026 Form 10-Q. The Company is working diligently to complete the restatement of its consolidated financial statements for the years ended December 31, 2024 and 2023 and the quarterly periods ended March 31, 2025, June 30, 2025 and\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the \u201cQ2 2026 Form 10-Q\u201d) within the prescribed time period, without unreasonable effort and expense, as a result of the delay in the filing of its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d). The delay in filing the 2025 Form 10-K has resulted in a corresponding delay in the preparation and completion of the Q2 2026 Form 10-Q. The Company is working diligently to complete the restatement of its consolidated financial statements for the years ended December 31, 2024 and 2023 and the quarterly periods ended March 31, 2025, June 30, 2025 and\u2026", "prior_accession": "", "prior_url": "" }, { "id": "0b43fbeb2b2c640c", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Free Flow USA, Inc.", "cik": 1543652, "ticker": "", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-08-11", "accession": "0001096906-26-001191", "filing_url": "https://www.sec.gov/Archives/edgar/data/1543652/000109690626001191/0001096906-26-001191-index.htm", "headline": "Free Flow USA, Inc.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "", "predecessor_tier": "", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "", "successor_tier": "", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "77a9bcb41419ab91", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Eton Pharmaceuticals, Inc.", "cik": 1710340, "ticker": "ETON", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 360600000.0, "form": "CORRESP", "filed": "2026-08-11", "accession": "0001437749-26-001234", "filing_url": "https://www.sec.gov/Archives/edgar/data/1710340/000143774926001234/0001437749-26-001234-index.htm", "headline": "Eton Pharmaceuticals, Inc. responded to SEC staff comments on inventory", "evidence": { "cited_sections": [ "Note 4 \u2013 Business Combination, page 53" ], "direction": "company to staff", "letter_dated": "2026-01-14", "published_on_edgar": "2026-08-11", "reviewing": "Eton Pharmaceuticals, Inc. Form 10-K for the fiscal year ended December 31, 2024 Filed March 18, 2025 Form 8-K filed November 6, 2025 File No. 001-38738 Dear Ms", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Business combinations", "Inventory", "Fair value", "Non-GAAP measures" ], "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." }, "quote": "We note your disclosures in Notes 4 and 15, and Form 8-K/A filed November 18, 2025, of the October 2, 2024 Asset Purchase Agreement with Ipsen Biopharmaceuticals, Inc. (\u201cIpsen\u201d) for the acquisition of Increlex, which includes an obligation to purchase additional inventory over 30 months, in an amount not to exceed \u20ac15,000. Please tell us the following: \u25cf Tell us your accounting under ASC 805 for the additional\u2026", "prior_accession": "", "prior_url": "" }, { "id": "0e53551649dda760", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Eton Pharmaceuticals, Inc.", "cik": 1710340, "ticker": "ETON", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 360600000.0, "form": "UPLOAD", "filed": "2026-08-11", "accession": "0000000000-25-011714", "filing_url": "https://www.sec.gov/Archives/edgar/data/1710340/000000000025011714/0000000000-25-011714-index.htm", "headline": "SEC staff questioned Eton Pharmaceuticals, Inc.'s accounting for inventory", "evidence": { "cited_sections": [ "Note 4 - Business Combination, page 53" ], "direction": "staff to company", "letter_dated": "2025-12-19", "published_on_edgar": "2026-08-11", "reviewing": "Eton Pharmaceuticals, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 filed March 18, 2025 Form 8-K filed November 6, 2025 File No. 001-38738 Dear Ja", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Business combinations", "Inventory", "Non-GAAP measures" ], "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." }, "quote": "We note your disclosures in Notes 4 and 15, and Form 8-K/A filed November 18, 2025, of the October 2, 2024 Asset Purchase Agreement with Ipsen Biopharmaceuticals, Inc. (\u201cIpsen\u201d) for the acquisition of Increlex, which includes an obligation to purchase additional inventory over 30 months, in an amount not to exceed \u20ac15,000. Please tell us the following: \u2022 Tell us your accounting under ASC 805 for the additional\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b0e51b006b1ccd2d", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Eloxx Pharmaceuticals, Inc.", "cik": 1035354, "ticker": "ELOX", "sic_desc": "Biological products", "size_tier": "small", "public_float": 330000.0, "form": "10-Q", "filed": "2026-08-11", "accession": "0001193125-26-344964", "filing_url": "https://www.sec.gov/Archives/edgar/data/1035354/000119312526344964/0001193125-26-344964-index.htm", "headline": "Eloxx Pharmaceuticals, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2026-05-05", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001193125-26-204722", "prior_url": "https://www.sec.gov/Archives/edgar/data/1035354/000119312526204722/elox-20260331.htm" }, { "id": "701c103a2394472c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "DarioHealth Corp.", "cik": 1533998, "ticker": "DRIO", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 31031352.0, "form": "10-Q", "filed": "2026-08-11", "accession": "0001104659-26-093645", "filing_url": "https://www.sec.gov/Archives/edgar/data/1533998/000110465926093645/0001104659-26-093645-index.htm", "headline": "DarioHealth Corp. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2026-05-13", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001104659-26-059676", "prior_url": "https://www.sec.gov/Archives/edgar/data/1533998/000110465926059676/drio-20260331x10q.htm" }, { "id": "63e67126914f392d", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Cannae Holdings, Inc.", "cik": 1704720, "ticker": "CNNE", "sic_desc": "Retail trade", "size_tier": "large", "public_float": 1061691612.0, "form": "CORRESP", "filed": "2026-08-11", "accession": "0001193125-25-139812", "filing_url": "https://www.sec.gov/Archives/edgar/data/1704720/000119312525139812/0001193125-25-139812-index.htm", "headline": "Cannae Holdings, Inc. responded to SEC staff comments on goodwill and impairment", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-06-12", "published_on_edgar": "2026-08-11", "reviewing": "Cannae Holdings, Inc. Form 10-K For Fiscal Year Ended December 31, 2024 Filed February 29, 2025 File No. 001-38300 Dear Mr. Shapiro and Mr. Jones: We are respon", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Goodwill and impairment", "MD&A", "Income taxes", "Leases", "Segment reporting", "Non-GAAP measures" ], "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." }, "quote": "Please revise your disclosure as appropriate to address all material items impacting operating cash flows and their consequent effect. The Company acknowledges the Staff\u2019s comment and respectfully advises the Staff that the Company will provide analysis including underlying reasons for material changes in cash used in operating activities in future filings beginning with our quarterly period ending June 30, 2025.\u2026", "prior_accession": "", "prior_url": "" }, { "id": "3588b71dd8cf774d", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Cannae Holdings, Inc.", "cik": 1704720, "ticker": "CNNE", "sic_desc": "Retail trade", "size_tier": "large", "public_float": 1061691612.0, "form": "CORRESP", "filed": "2026-08-11", "accession": "0001193125-25-213550", "filing_url": "https://www.sec.gov/Archives/edgar/data/1704720/000119312525213550/0001193125-25-213550-index.htm", "headline": "Cannae Holdings, Inc. responded to SEC staff comments on segment reporting", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-23", "published_on_edgar": "2026-08-11", "reviewing": "Cannae Holdings, Inc. Form 10-K For Fiscal Year Ended December 31, 2024 Response Dated June 12, 2025 File No. 001-38300 Dear Mr. Shapiro and Mr. Jones: We are r", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Segment reporting", "Non-GAAP measures" ], "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." }, "quote": "We note from your response to prior comment 11 that, to the extent your CODM members are on the board of directors of equity method investees, they may receive more detailed information directly from the management of the equity method investee. Please clarify for us what financial information your CODM regularly receive as part of their board of director role(s) and the frequency of the information received.\u2026", "prior_accession": "", "prior_url": "" }, { "id": "3affd1b5d01915b9", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Cannae Holdings, Inc.", "cik": 1704720, "ticker": "CNNE", "sic_desc": "Retail trade", "size_tier": "large", "public_float": 1061691612.0, "form": "UPLOAD", "filed": "2026-08-11", "accession": "0000000000-25-005968", "filing_url": "https://www.sec.gov/Archives/edgar/data/1704720/000000000025005968/0000000000-25-005968-index.htm", "headline": "SEC staff questioned Cannae Holdings, Inc.'s accounting for MD&A", "evidence": { "cited_sections": [ "Item 303(b)(1) and (1)(i) of Regulation S-K. Operating Cash Flows, page 38" ], "direction": "staff to company", "letter_dated": "2025-06-05", "published_on_edgar": "2026-08-11", "reviewing": "Cannae Holdings, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 File No. 001-38300 Dear Bryan Coy: We have limited our review of your filing to the fina", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Goodwill and impairment", "Income taxes", "Leases", "Segment reporting", "Non-GAAP measures" ], "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." }, "quote": "Please revise your disclosure as appropriate to address all material items impacting operating cash flows and their consequent effect. 6. You report cash used in operating activities for each year presented. Please discuss whether this is a known trend and provide related disclosures following the guidance in Item 303(b)(1)(i) of Regulation S-K and Release Nos. 33-6835 and 33-8350, specifically, the operational\u2026", "prior_accession": "", "prior_url": "" }, { "id": "ce9e4eea4d47cc2e", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Cannae Holdings, Inc.", "cik": 1704720, "ticker": "CNNE", "sic_desc": "Retail trade", "size_tier": "large", "public_float": 1061691612.0, "form": "UPLOAD", "filed": "2026-08-11", "accession": "0000000000-25-009747", "filing_url": "https://www.sec.gov/Archives/edgar/data/1704720/000000000025009747/0000000000-25-009747-index.htm", "headline": "SEC staff questioned Cannae Holdings, Inc.'s accounting for segment reporting", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-09", "published_on_edgar": "2026-08-11", "reviewing": "Cannae Holdings, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Response Dated June 12, 2025 File No. 001-38300 Dear Bryan Coy: We have reviewed your Ju", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Segment reporting" ], "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." }, "quote": "We note from your response to prior comment 11 that, to the extent your CODM members are on the board of directors of equity method investees, they may receive more detailed information directly from the management of the equity method investee. Please clarify for us what financial information your CODM regularly receive as part of their board of director role(s) and the frequency of the information received.\u2026", "prior_accession": "", "prior_url": "" }, { "id": "3b9116f801e947e6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Better Home & Finance Holding Co", "cik": 1835856, "ticker": "BETR", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 169000000.0, "form": "NT 10-Q", "filed": "2026-08-11", "accession": "0001628280-26-055527", "filing_url": "https://www.sec.gov/Archives/edgar/data/1835856/000162828026055527/0001628280-26-055527-index.htm", "headline": "Better Home & Finance Holding Co told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Due to the additional time required to complete the Company\u2019s quarter-end closing procedures, Better Home & Finance Holding Company (the \u201cCompany\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the three months ended June 30, 2026 (the \u201cForm 10-Q\u201d) with the Securities and Exchange Commission (the \u201cSEC\u201d) by the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Due to the additional time required to complete the Company\u2019s quarter-end closing procedures, Better Home & Finance Holding Company (the \u201cCompany\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the three months ended June 30, 2026 (the \u201cForm 10-Q\u201d) with the Securities and Exchange Commission (the \u201cSEC\u201d) by the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "0ac32716372e2215", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Bally's Corp", "cik": 1747079, "ticker": "BALY", "sic_desc": "Services", "size_tier": "mid", "public_float": 285400000.0, "form": "NT 10-Q", "filed": "2026-08-11", "accession": "0001747079-26-000075", "filing_url": "https://www.sec.gov/Archives/edgar/data/1747079/000174707926000075/0001747079-26-000075-index.htm", "headline": "Bally's Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Bally\u2019s Corporation, (the \u201cCompany\u201d) was unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period as additional time is necessary to complete the review of the Company\u2019s financial statements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Bally\u2019s Corporation, (the \u201cCompany\u201d) was unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period as additional time is necessary to complete the review of the Company\u2019s financial statements.", "prior_accession": "", "prior_url": "" }, { "id": "41b3868986a45353", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Aura Biosciences, Inc.", "cik": 1501796, "ticker": "AURA", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 321000000.0, "form": "10-Q", "filed": "2026-08-11", "accession": "0001193125-26-343429", "filing_url": "https://www.sec.gov/Archives/edgar/data/1501796/000119312526343429/0001193125-26-343429-index.htm", "headline": "Aura Biosciences, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2026-05-11", "prior_form": "10-Q", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001193125-26-216808", "prior_url": "https://www.sec.gov/Archives/edgar/data/1501796/000119312526216808/aura-20260331.htm" }, { "id": "b74bb0aae75c19ba", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "908 Devices Inc.", "cik": 1555279, "ticker": "MASS", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 194900000.0, "form": "10-Q", "filed": "2026-08-11", "accession": "0001104659-26-093731", "filing_url": "https://www.sec.gov/Archives/edgar/data/1555279/000110465926093731/0001104659-26-093731-index.htm", "headline": "908 Devices Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "For a contract with multiple performance obligations, the Company allocates the contract\u2019s transaction price to each performance obligation on a relative standalone selling price basis using our best estimate of the standalone selling price of each distinct product or service in the contract.", "The primary method used to estimate standalone selling price is the price observed in standalone sales to customers;" ], "prior_filed": "2026-05-06", "prior_form": "10-Q", "similarity": 0.334, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "For a contract with multiple performance obligations, the Company allocates the contract\u2019s transaction price to each performance obligation on a relative standalone selling price basis using our best estimate of the standalone selling price of each distinct product or service in the contract.", "prior_accession": "0001104659-26-055917", "prior_url": "https://www.sec.gov/Archives/edgar/data/1555279/000110465926055917/mass-20260331x10q.htm" }, { "id": "195ebda2d91eb3c5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Omnitek Engineering Corp", "cik": 1404804, "ticker": "OMTK", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 266572.0, "form": "NT 10-Q", "filed": "2026-08-10", "accession": "0001096906-26-001179", "filing_url": "https://www.sec.gov/Archives/edgar/data/1404804/000109690626001179/0001096906-26-001179-index.htm", "headline": "Omnitek Engineering Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -4, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company auditors are in the process of reviewing the financial information of the Company. Due to unforeseeable circumstances financial information to be contained in registrants Form 10-K for the year ended December 31, 2024, cannot be completed on a timely basis, without incurring undue hardship and expense due to unforeseeable circumstance. The Company undertakes the responsibility to file such report no later than five (5) days after its original date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company auditors are in the process of reviewing the financial information of the Company. Due to unforeseeable circumstances financial information to be contained in registrants Form 10-K for the year ended December 31, 2024, cannot be completed on a timely basis, without incurring undue hardship and expense due to unforeseeable circumstance. The Company undertakes the responsibility to file such report no later than five (5) days after its original date.", "prior_accession": "", "prior_url": "" }, { "id": "f42ba735bf67ccd2", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "OHA Senior Private Lending Fund (U) LLC", "cik": 1955010, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "CORRESP", "filed": "2026-08-10", "accession": "0001140361-25-034708", "filing_url": "https://www.sec.gov/Archives/edgar/data/1955010/000114036125034708/0001140361-25-034708-index.htm", "headline": "OHA Senior Private Lending Fund (U) LLC responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-11", "published_on_edgar": "2026-08-10", "reviewing": "OHA Senior Private Lending Fund (U) LLC (the \u201cFund\u201d) File No: 814-01586 Dear Mr. Ellington: We are writing in response to comments provided on August 13, 2025 r", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A" ], "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." }, "quote": "Please explain how the Fund reasonably believes its assets will provide adequate cover to satisfy all its unfunded investment commitments. To the extent the Fund reasonably believes its assets will provide such adequate cover, please consider affirmatively stating so in the disclosure. Response: The Fund will include the relevant disclosure accordingly in future 10-Q and 10-K filings, as applicable. * * * September\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b622713c4868a732", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Northann Corp.", "cik": 1923780, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2335761.0, "form": "8-K", "filed": "2026-08-10", "accession": "0001575872-26-000562", "filing_url": "https://www.sec.gov/Archives/edgar/data/1923780/000157587226000562/0001575872-26-000562-index.htm", "headline": "Northann Corp.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": null, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "", "predecessor_tier": "", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "", "successor_tier": "", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f0f7bd1c43e6b08f", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Northann Corp.", "cik": 1923780, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2335761.0, "form": "8-K", "filed": "2026-08-10", "accession": "0001575872-26-000562", "filing_url": "https://www.sec.gov/Archives/edgar/data/1923780/000157587226000562/0001575872-26-000562-index.htm", "headline": "Northann Corp. said previously issued financial statements should no longer be relied upon", "evidence": { "item_code": "4.02", "item_title": "Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "severity": "normal", "source": "SEC 8-K item code", "why": "The company told investors that previously issued financial statements should no longer be relied upon." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "27639191f56d8820", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "National Energy Services Reunited Corp.", "cik": 1698514, "ticker": "", "sic_desc": "Mining", "size_tier": "mid", "public_float": 411200000.0, "form": "8-K", "filed": "2026-08-10", "accession": "0001493152-26-036716", "filing_url": "https://www.sec.gov/Archives/edgar/data/1698514/000149315226036716/0001493152-26-036716-index.htm", "headline": "National Energy Services Reunited Corp. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": null, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "", "predecessor_tier": "", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "", "successor_tier": "", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bb9dab643458e677", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "NIKE, Inc.", "cik": 320187, "ticker": "NKE", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 98259025196.0, "form": "8-K", "filed": "2026-08-10", "accession": "0000320187-26-000112", "filing_url": "https://www.sec.gov/Archives/edgar/data/320187/000032018726000112/0000320187-26-000112-index.htm", "headline": "NIKE, Inc.'s Chief Accounting Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "dfe31593301cd904", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "N-able, Inc.", "cik": 1834488, "ticker": "NABL", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 1100000000.0, "form": "10-K/A", "filed": "2026-08-10", "accession": "0001834488-26-000046", "filing_url": "https://www.sec.gov/Archives/edgar/data/1834488/000183448826000046/0001834488-26-000046-index.htm", "headline": "N-able, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2026-02-26", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "As a result of the material weakness, management has concluded that our disclosure controls and procedures and our internal control over financial reporting were not effective as of December 31, 2025. Accordingly, Part II, Item 9A of the Original Filing is amended and restated in its entirety to reflect these revised conclusions, including a restated Management\u2019s Annual Report on Internal Control over Financial Reporting, and to include the amended report of PricewaterhouseCoopers LLP (\u201cPwC\u201d), our independent\u2026", "prior_accession": "0001834488-26-000007", "prior_url": "https://www.sec.gov/Archives/edgar/data/1834488/000183448826000007/nabl-20251231.htm" }, { "id": "85caab438fe2e506", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "LINCOLN NATIONAL CORP", "cik": 59558, "ticker": "LNC", "sic_desc": "Life insurance", "size_tier": "large", "public_float": 6600000000.0, "form": "8-K", "filed": "2026-08-10", "accession": "0001193125-26-341190", "filing_url": "https://www.sec.gov/Archives/edgar/data/59558/000119312526341190/0001193125-26-341190-index.htm", "headline": "LINCOLN NATIONAL CORP's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "cd5fc67d5fa4a29a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "JOCOM HOLDINGS CORP.", "cik": 1907425, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 12602990.0, "form": "8-K", "filed": "2026-08-10", "accession": "0001493152-26-036712", "filing_url": "https://www.sec.gov/Archives/edgar/data/1907425/000149315226036712/0001493152-26-036712-index.htm", "headline": "JOCOM HOLDINGS CORP.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ca24104786c87b24", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "INFINITY NATURAL RESOURCES, INC.", "cik": 2029118, "ticker": "INR", "sic_desc": "Mining", "size_tier": "mid", "public_float": 277442275.0, "form": "8-K", "filed": "2026-08-10", "accession": "0002029118-26-000090", "filing_url": "https://www.sec.gov/Archives/edgar/data/2029118/000202911826000090/0002029118-26-000090-index.htm", "headline": "INFINITY NATURAL RESOURCES, INC.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8d112127f03e47e0", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Getty Images Holdings, Inc.", "cik": 1898496, "ticker": "GETY", "sic_desc": "Business services", "size_tier": "mid", "public_float": 134883569.28, "form": "10-Q", "filed": "2026-08-10", "accession": "0001628280-26-055246", "filing_url": "https://www.sec.gov/Archives/edgar/data/1898496/000162828026055246/0001628280-26-055246-index.htm", "headline": "Getty Images Holdings, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-05-11", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Liquidity and Going Concern The accompanying unaudited condensed consolidated financial statements have been prepared assuming the Company will continue as a going concern. Pursuant to ASC 205-40, Presentation of Financial Statements\u2014Going Concern, management is required to evaluate whether conditions and events, considered in the aggregate, raise substantial doubt about the Company\u2019s ability to meet its obligations as they become due within one year after the date these unaudited condensed consolidated financial statements are issued. As of June 30, 2026, the Company had cash and cash\u2026", "prior_accession": "0001628280-26-033481", "prior_url": "https://www.sec.gov/Archives/edgar/data/1898496/000162828026033481/gety-20260331.htm" }, { "id": "f3d18a21afb36996", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "FiscalNote Holdings, Inc.", "cik": 1823466, "ticker": "NOTE", "sic_desc": "Business services", "size_tier": "mid", "public_float": 125540607.0, "form": "10-Q", "filed": "2026-08-10", "accession": "0001193125-26-342638", "filing_url": "https://www.sec.gov/Archives/edgar/data/1823466/000119312526342638/0001193125-26-342638-index.htm", "headline": "FiscalNote Holdings, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-05-11", "prior_form": "10-Q", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "Liquidity and Going Concern In accordance with Accounting Standards Codification Topic 205-40, Going Concern, the Company evaluates whether there are certain conditions and events, when considered in the aggregate, which raise substantial doubt about the Company\u2019s ability to continue as a going concern. The Company\u2019s cash, cash equivalents, restricted cash, and short-term investments were $20,589 at June 30, 2026, compared with $26,947 at December 31, 2025. Further, the Company had a negative working capital balance of $135,001 (excluding cash and short-term investments) at June 30, 2026 and\u2026", "prior_accession": "0001193125-26-217061", "prior_url": "https://www.sec.gov/Archives/edgar/data/1823466/000119312526217061/note-20260331.htm" }, { "id": "56fc6c74c9acdfa9", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Envoy Medical, Inc.", "cik": 1840877, "ticker": "COCH", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 16700000.0, "form": "10-Q", "filed": "2026-08-10", "accession": "0001213900-26-086974", "filing_url": "https://www.sec.gov/Archives/edgar/data/1840877/000121390026086974/0001213900-26-086974-index.htm", "headline": "Envoy Medical, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-05-11", "prior_form": "10-Q", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "Liquidity and Going Concern Since inception, the Company has historically incurred negative operating cash flows and losses from operations as the Company advances the clinical development of its products and the funding process of clinical FDA trials. These matters raise substantial doubt about the Company\u2019s ability to continue as a going concern and although management has developed plans intended to support ongoing operations, such plans do not alleviate the substantial doubt. As of June 30, 2026, the Company has an accumulated deficit of $326,369. On various dates in 2025, the Company\u2026", "prior_accession": "0001213900-26-054209", "prior_url": "https://www.sec.gov/Archives/edgar/data/1840877/000121390026054209/ea0289368-10q_envoy.htm" }, { "id": "18424d546b8c1979", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "DocGo Inc.", "cik": 1822359, "ticker": "DCGO", "sic_desc": "Services", "size_tier": "mid", "public_float": 286324968.0, "form": "NT 10-Q", "filed": "2026-08-10", "accession": "0001628280-26-055000", "filing_url": "https://www.sec.gov/Archives/edgar/data/1822359/000162828026055000/0001628280-26-055000-index.htm", "headline": "DocGo Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -4, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort and expense. Additional time is required for the completion and review of the Company\u2019s financial statements and related disclosures.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort and expense. Additional time is required for the completion and review of the Company\u2019s financial statements and related disclosures.", "prior_accession": "", "prior_url": "" }, { "id": "8467ec9cf6919d61", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Babcock & Wilcox Enterprises, Inc.", "cik": 1630805, "ticker": "BW", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 71900000.0, "form": "10-Q", "filed": "2026-08-10", "accession": "0001630805-26-000068", "filing_url": "https://www.sec.gov/Archives/edgar/data/1630805/000163080526000068/0001630805-26-000068-index.htm", "headline": "Babcock & Wilcox Enterprises, Inc.'s going-concern disclosure changed", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "risk_factor_only", "current_state_label": "Risk-factor language only", "direction": "eased", "located_in": "risk factors / forward-looking statements only", "prior_filed": "2026-05-11", "prior_form": "10-Q", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "We undertake no obligation to publicly update or revise any forward-looking statement as a result of new information, future events, or otherwise, except as required by law. These forward-looking statements are based on management's current expectations and involve a number of risks and uncertainties, including, but not limited to: the potential for future conditions that could raise substantial doubt as to our ability to continue as a going concern, which has occurred in the past; our obligation to refinance or repay our 6.50% Senior Notes due 2026 prior to their maturity; risks associated\u2026", "prior_accession": "0001630805-26-000030", "prior_url": "https://www.sec.gov/Archives/edgar/data/1630805/000163080526000030/bw-20260331.htm" }, { "id": "032414b469e7fb8b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "BT Brands, Inc.", "cik": 1718224, "ticker": "BTBD", "sic_desc": "Restaurants", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-08-10", "accession": "0001477932-26-004823", "filing_url": "https://www.sec.gov/Archives/edgar/data/1718224/000147793226004823/0001477932-26-004823-index.htm", "headline": "BT Brands, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -2, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Form 12b-25 with the Securities and Exchange Commission (the \u201cSEC\u201d) to postpone the filing of its Quarterly Report on Form 10-Q for the period ended June 28, 2026 (the \u201cForm 10-Q\u201d) beyond August 12, 2026, the prescribed due date for such filing, because the Company was unable to obtain financial information from third party providers on a timely basis without unreasonable expense or effort. The Company expects to file its Form 10-Q on or before the fifth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Form 12b-25 with the Securities and Exchange Commission (the \u201cSEC\u201d) to postpone the filing of its Quarterly Report on Form 10-Q for the period ended June 28, 2026 (the \u201cForm 10-Q\u201d) beyond August 12, 2026, the prescribed due date for such filing, because the Company was unable to obtain financial information from third party providers on a timely basis without unreasonable expense or effort. The Company expects to file its Form 10-Q on or before the fifth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "4bed79607ac1500b", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Airsculpt Technologies, Inc.", "cik": 1870940, "ticker": "AIRS", "sic_desc": "Services", "size_tier": "mid", "public_float": 79800000.0, "form": "10-Q", "filed": "2026-08-10", "accession": "0001870940-26-000038", "filing_url": "https://www.sec.gov/Archives/edgar/data/1870940/000187094026000038/0001870940-26-000038-index.htm", "headline": "Airsculpt Technologies, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2026-05-08", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001870940-26-000028", "prior_url": "https://www.sec.gov/Archives/edgar/data/1870940/000187094026000028/airs-20260331.htm" }, { "id": "73aadeebb042ba49", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ANAVEX LIFE SCIENCES CORP.", "cik": 1314052, "ticker": "AVXL", "sic_desc": "Biological products", "size_tier": "large", "public_float": 708000000.0, "form": "NT 10-Q", "filed": "2026-08-10", "accession": "0001731122-26-001031", "filing_url": "https://www.sec.gov/Archives/edgar/data/1314052/000173112226001031/0001731122-26-001031-index.htm", "headline": "ANAVEX LIFE SCIENCES CORP. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -4, "other_periodic_reports_filed": false, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to timely file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) by the prescribed August 10, 2026 due date without unreasonable effort and expense due to the circumstances described below. As previously disclosed in the Company\u2019s Current Report on Form 8-K filed on May 6, 2026, a special committee (the \u201cSpecial Committee\u201d) composed of independent directors of the Board of Directors (the \u201cBoard\u201d) terminated the employment of Dr. Christopher Missling as the Chief Executive Officer of the Company on April 30, 2026 for, among other things, conduct that the Special Committee believed was inconsistent with Company Policy. On\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to timely file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the \u201cForm 10-Q\u201d) by the prescribed August 10, 2026 due date without unreasonable effort and expense due to the circumstances described below. As previously disclosed in the Company\u2019s Current Report on Form 8-K filed on May 6, 2026, a special committee (the \u201cSpecial Committee\u201d) composed of independent directors of the Board of Directors (the \u201cBoard\u201d) terminated the employment of Dr. Christopher Missling as the Chief Executive Officer of the Company on April 30, 2026 for, among other things, conduct that the Special Committee believed was inconsistent with Company Policy. On\u2026", "prior_accession": "", "prior_url": "" }, { "id": "7e179eee71ae667d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "ACV Auctions Inc.", "cik": 1637873, "ticker": "ACVA", "sic_desc": "Business services", "size_tier": "large", "public_float": 2800000000.0, "form": "8-K", "filed": "2026-08-10", "accession": "0001637873-26-000031", "filing_url": "https://www.sec.gov/Archives/edgar/data/1637873/000163787326000031/0001637873-26-000031-index.htm", "headline": "ACV Auctions Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6be9349fac43147a", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "OLENOX INDUSTRIES INC.", "cik": 1023994, "ticker": "", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 7781458.0, "form": "8-K", "filed": "2026-08-07", "accession": "0001213900-26-086786", "filing_url": "https://www.sec.gov/Archives/edgar/data/1023994/000121390026086786/0001213900-26-086786-index.htm", "headline": "OLENOX INDUSTRIES INC. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": null, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "RBSM LLP", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "", "successor_tier": "", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0f855da513d8455d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "MSCI Inc.", "cik": 1408198, "ticker": "MSCI", "sic_desc": "Business services", "size_tier": "mega", "public_float": 43149826814.0, "form": "8-K", "filed": "2026-08-07", "accession": "0001408198-26-000049", "filing_url": "https://www.sec.gov/Archives/edgar/data/1408198/000140819826000049/0001408198-26-000049-index.htm", "headline": "MSCI Inc.'s Chief Accounting Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "001ef4b135d5f415", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Fusemachines Inc.", "cik": 2033383, "ticker": "FUSE", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-08-07", "accession": "0001493152-26-036631", "filing_url": "https://www.sec.gov/Archives/edgar/data/2033383/000149315226036631/0001493152-26-036631-index.htm", "headline": "Fusemachines Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2897bb4278eb95de", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Federal Home Loan Bank of Pittsburgh", "cik": 1330399, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "large", "public_float": 3697300000.0, "form": "8-K", "filed": "2026-08-07", "accession": "0001330399-26-000093", "filing_url": "https://www.sec.gov/Archives/edgar/data/1330399/000133039926000093/0001330399-26-000093-index.htm", "headline": "Federal Home Loan Bank of Pittsburgh's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "667ec4b8e6e45abb", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Eightco Holdings Inc.", "cik": 1892492, "ticker": "ORBS", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 4008639.0, "form": "10-Q", "filed": "2026-08-07", "accession": "0001493152-26-036637", "filing_url": "https://www.sec.gov/Archives/edgar/data/1892492/000149315226036637/0001493152-26-036637-index.htm", "headline": "Eightco Holdings Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2026-05-15", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "These unaudited condensed financial statements should be read in conjunction with the audited financial statements and the notes to those statements for the year ended December 31, 2025 included in the Annual Report. Liquidity and Going Concern. In accordance with ASC 205-40, management has evaluated whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date these condensed consolidated financial statements are issued. For the six months ended June 30, 2026, the\u2026", "prior_accession": "0001493152-26-023890", "prior_url": "https://www.sec.gov/Archives/edgar/data/1892492/000149315226023890/form10-q.htm" }, { "id": "b298d62f75e7ce43", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Canopy Growth Corp", "cik": 1737927, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-08-07", "accession": "0001104659-26-092687", "filing_url": "https://www.sec.gov/Archives/edgar/data/1737927/000110465926092687/0001104659-26-092687-index.htm", "headline": "Canopy Growth Corp's auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "", "predecessor_tier": "", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "", "successor_tier": "", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4334260aa1cbd6f4", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "BioKey (Cayman), Inc.", "cik": 2108359, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "8-K/A", "filed": "2026-08-07", "accession": "0001213900-26-086643", "filing_url": "https://www.sec.gov/Archives/edgar/data/2108359/000121390026086643/0001213900-26-086643-index.htm", "headline": "BioKey (Cayman), Inc. dismissed Simon & Edward LLP and engaged Kreit & Chiu CPA", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": null, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Simon & Edward LLP", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Kreit & Chiu CPA LLP", "successor_tier": "other", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ecec07e3defcd25f", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "BIMINI CAPITAL MANAGEMENT, INC.", "cik": 1275477, "ticker": "BMNM", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 5198027.0, "form": "10-Q", "filed": "2026-08-07", "accession": "0001437749-26-026516", "filing_url": "https://www.sec.gov/Archives/edgar/data/1275477/000143774926026516/0001437749-26-026516-index.htm", "headline": "BIMINI CAPITAL MANAGEMENT, INC. cited accounting standard ASU 2023-09 for the first time in 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GRAINGER, INC.", "cik": 277135, "ticker": "GWW", "sic_desc": "Wholesale trade", "size_tier": "mega", "public_float": 41053116330.0, "form": "8-K", "filed": "2026-08-03", "accession": "0001104659-26-089478", "filing_url": "https://www.sec.gov/Archives/edgar/data/277135/000110465926089478/0001104659-26-089478-index.htm", "headline": "W.W. GRAINGER, INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2675b35f9b67976c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Vivos Therapeutics, Inc.", "cik": 1716166, "ticker": "VVOS", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 22900000.0, "form": "8-K", "filed": "2026-08-03", "accession": "0001493152-26-035867", "filing_url": "https://www.sec.gov/Archives/edgar/data/1716166/000149315226035867/0001493152-26-035867-index.htm", "headline": "Vivos Therapeutics, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bb409bee3f4171bb", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Solowin Holdings, Ltd.", "cik": 1959224, "ticker": "AXG", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-08-03", "accession": "0001213900-26-084159", "filing_url": "https://www.sec.gov/Archives/edgar/data/1959224/000121390026084159/0001213900-26-084159-index.htm", "headline": "Solowin Holdings, Ltd. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 35, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bf9ae425fa41f85b", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Solowin Holdings, Ltd.", "cik": 1959224, "ticker": "AXG", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-08-03", "accession": "0001213900-26-084178", "filing_url": "https://www.sec.gov/Archives/edgar/data/1959224/000121390026084178/0001213900-26-084178-index.htm", "headline": "Solowin Holdings, Ltd. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-06-30", "prior_form": "20-F", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on our assessment, we determined that, as of March 31, 2026, our internal control over financial reporting was not effective based on those criteria. - 135 - As a result of our assessment, management identified the following material weakness as of March 31, 2026: we lack sufficient accounting and financial reporting personnel with requisite knowledge and comprehensive accounting and reporting policies and procedures relating to the application and compliance with SEC rules and regulations. We are committed\u2026", "prior_accession": "0001213900-25-059716", "prior_url": "https://www.sec.gov/Archives/edgar/data/1959224/000121390025059716/ea0247005-20f_solowin.htm" }, { "id": "db019a364a0f9085", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Obsidian Therapeutics, Inc.", "cik": 2130606, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-08-03", "accession": "0001193125-26-330810", "filing_url": "https://www.sec.gov/Archives/edgar/data/2130606/000119312526330810/0001193125-26-330810-index.htm", "headline": "Obsidian Therapeutics, Inc.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": null, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "", "predecessor_tier": "", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "KPMG", "successor_tier": "big_four", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d87d64e2a5aed252", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "MARRIOTT VACATIONS WORLDWIDE Corp", "cik": 1524358, "ticker": "VAC", "sic_desc": "Finance, insurance and real estate", "size_tier": "large", "public_float": 3020049083.0, "form": "8-K", "filed": "2026-08-03", "accession": "0001524358-26-000031", "filing_url": "https://www.sec.gov/Archives/edgar/data/1524358/000152435826000031/0001524358-26-000031-index.htm", "headline": "MARRIOTT VACATIONS WORLDWIDE Corp's Chief Financial Officer departed, with the filing citing for cause", "evidence": { "adverse_language": "for Cause", "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "deafe8b1a93f47d7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GREENPOWER MOTOR Co INC.", "cik": 1584547, "ticker": "GP", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-08-03", "accession": "0001062993-26-003969", "filing_url": "https://www.sec.gov/Archives/edgar/data/1584547/000106299326003969/0001062993-26-003969-index.htm", "headline": "GREENPOWER MOTOR Co INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 35, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \"Company\") is unable to file its Annual Report on Form 20-F (the \"Form 20-F\") for the fiscal year ended March 31, 2026 (\"Fiscal 2026\") by July 31, 2026, the original due date for such filing, without unreasonable effort or expense due to the circumstances described below. On June 30, 2026 the Company completed a series of issuances of several classes of securities of the Company, including the issuance of common shares, Series A preferred shares, and Series B preferred shares. The preparation, execution, financial reporting, and subsequent filings required for these transactions required substantial time for the Company's senior management to complete. In addition, fiscal 2026 is the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \"Company\") is unable to file its Annual Report on Form 20-F (the \"Form 20-F\") for the fiscal year ended March 31, 2026 (\"Fiscal 2026\") by July 31, 2026, the original due date for such filing, without unreasonable effort or expense due to the circumstances described below. On June 30, 2026 the Company completed a series of issuances of several classes of securities of the Company, including the issuance of common shares, Series A preferred shares, and Series B preferred shares. The preparation, execution, financial reporting, and subsequent filings required for these transactions required substantial time for the Company's senior management to complete. In addition, fiscal 2026 is the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "223dc94ecb8146ba", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Blue Line Holdings, Inc.", "cik": 2029586, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 522000.0, "form": "8-K", "filed": "2026-08-03", "accession": "0001493152-26-035820", "filing_url": "https://www.sec.gov/Archives/edgar/data/2029586/000149315226035820/0001493152-26-035820-index.htm", "headline": "Blue Line Holdings, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": null, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Simon & Edward LLP", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", 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"successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b6e84cb57eef9a92", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Armlogi Holding Corp.", "cik": 1972529, "ticker": "BTOC", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 41677147.0, "form": "8-K", "filed": "2026-08-03", "accession": "0001213900-26-084605", "filing_url": "https://www.sec.gov/Archives/edgar/data/1972529/000121390026084605/0001213900-26-084605-index.htm", "headline": "Armlogi Holding Corp.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "elevated", "source": "SEC 8-K item 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"The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "200eadaf29f1ec6a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Skyline Builders Group Holding Ltd", "cik": 2031009, "ticker": "KAZR", "sic_desc": "Construction", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-07-31", "accession": "0001213900-26-083576", "filing_url": "https://www.sec.gov/Archives/edgar/data/2031009/000121390026083576/0001213900-26-083576-index.htm", "headline": "Skyline Builders Group Holding Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 32, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Skyline Builders Group Holding Limited (the \u201cRegistrant\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended March 31, 2026 (the \u201cAnnual Report\u201d) by July 31, 2026, the applicable filing deadline, due to a delay experienced by the Registrant in completing its financial statement in the Annual Report. The Registrant needs additional time to complete its Annual Report and will not be able to file its Annual Report by the prescribed filing deadline.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Skyline Builders Group Holding Limited (the \u201cRegistrant\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended March 31, 2026 (the \u201cAnnual Report\u201d) by July 31, 2026, the applicable filing deadline, due to a delay experienced by the Registrant in completing its financial statement in the Annual Report. The Registrant needs additional time to complete its Annual Report and will not be able to file its Annual Report by the prescribed filing deadline.", "prior_accession": "", "prior_url": "" }, { "id": "4c11b84f9fd1d3f5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Reitar Logtech Holdings Ltd", "cik": 1951229, "ticker": "RITR", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-07-31", "accession": "0001213900-26-083945", "filing_url": "https://www.sec.gov/Archives/edgar/data/1951229/000121390026083945/0001213900-26-083945-index.htm", "headline": "Reitar Logtech Holdings Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 32, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Reitar Logtech Holdings Limited (the \u201cCompany\u201d) has determined that it will not be able to file its annual report on the Form 20-F for the fiscal year ended March 31, 2026 (the \u201cForm 20-F\u201d) within the prescribed due date without unreasonable effort and expense due to a delay experienced by the Company in completing its financial statements and other disclosures in the Form 20-F. The Company is working diligently to complete the Form 20-F and this delay in filing is not the result of any disagreements with the independent auditor of the Company on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Reitar Logtech Holdings Limited (the \u201cCompany\u201d) has determined that it will not be able to file its annual report on the Form 20-F for the fiscal year ended March 31, 2026 (the \u201cForm 20-F\u201d) within the prescribed due date without unreasonable effort and expense due to a delay experienced by the Company in completing its financial statements and other disclosures in the Form 20-F. The Company is working diligently to complete the Form 20-F and this delay in filing is not the result of any disagreements with the independent auditor of the Company on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.", "prior_accession": "", "prior_url": "" }, { "id": "4eb5d61867f80ec6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Phoenix Asia Holdings Ltd", "cik": 2035709, "ticker": "PHOE", "sic_desc": "Construction", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-07-31", "accession": "0001493152-26-035552", "filing_url": "https://www.sec.gov/Archives/edgar/data/2035709/000149315226035552/0001493152-26-035552-index.htm", "headline": "Phoenix Asia Holdings Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 32, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Phoenix Asia Holdings Limited (the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its annual report on Form 20-F for its fiscal year ended March 31, 2026 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense because the Company requires additional time to review its financial statements to finalize the Annual Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Phoenix Asia Holdings Limited (the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its annual report on Form 20-F for its fiscal year ended March 31, 2026 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense because the Company requires additional time to review its financial statements to finalize the Annual Report.", "prior_accession": "", "prior_url": "" }, { "id": "1b52ad55401e61f7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Paranovus Entertainment Technology Ltd.", "cik": 1751876, "ticker": "PAVS", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-07-31", "accession": "0001929980-26-000408", "filing_url": "https://www.sec.gov/Archives/edgar/data/1751876/000192998026000408/0001929980-26-000408-index.htm", "headline": "Paranovus Entertainment Technology Ltd. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 32, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Registrant is unable to file its Form 20-F for the fiscal year ended March 31, 2026 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F. Registrant anticipates that it will file the Form 20-F no later than the fifteenth 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." }, "quote": "Registrant is unable to file its Form 20-F for the fiscal year ended March 31, 2026 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F. Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "7709f55c1714e58a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Mint Inc Ltd", "cik": 1998560, "ticker": "MIMI", "sic_desc": "Business services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-07-31", "accession": "0001213900-26-083958", "filing_url": "https://www.sec.gov/Archives/edgar/data/1998560/000121390026083958/0001213900-26-083958-index.htm", "headline": "Mint Inc Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 32, "other_periodic_reports_filed": null, "routine": false, "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 by the filing date due to a delay by the Registrant in finalizing its financial statements and other disclosures in the Annual Report. The Registrant anticipates that it will file the Annual Report on or before the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant was unable, without unreasonable effort or expense, to file its Annual Report by the filing date due to a delay by the Registrant in finalizing its financial statements and other disclosures in the Annual Report. The Registrant anticipates that it will file the Annual Report on or before the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "3d2163f2769c2e47", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Ming Shing Group Holdings Ltd", "cik": 1956166, "ticker": "PMA", "sic_desc": "Construction", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-07-31", "accession": "0001493152-26-035551", "filing_url": "https://www.sec.gov/Archives/edgar/data/1956166/000149315226035551/0001493152-26-035551-index.htm", "headline": "Ming Shing Group Holdings Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 32, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Ming Shing Group Holdings Limited (the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its annual report on Form 20-F for its fiscal year ended March 31, 2026 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense, for the reasons set forth below. The Company has determined that it is unable, without unreasonable effort or expense, to file its Annual Report by the prescribed due date because additional time is needed for the Company to compile and analyze information necessary to complete the review and finalization of the Company\u2019s financial\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Ming Shing Group Holdings Limited (the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its annual report on Form 20-F for its fiscal year ended March 31, 2026 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense, for the reasons set forth below. The Company has determined that it is unable, without unreasonable effort or expense, to file its Annual Report by the prescribed due date because additional time is needed for the Company to compile and analyze information necessary to complete the review and finalization of the Company\u2019s financial\u2026", "prior_accession": "", "prior_url": "" }, { "id": "efcd7e0aedaa89a2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Lianhe Sowell International Group Ltd", "cik": 2004024, "ticker": "LHSW", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-07-31", "accession": "0001213900-26-083631", "filing_url": "https://www.sec.gov/Archives/edgar/data/2004024/000121390026083631/0001213900-26-083631-index.htm", "headline": "Lianhe Sowell International Group Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 32, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Lianhe Sowell International Group Ltd (the \u201cCompany\u201d) was unable to file its Annual Report on Form 20-F for the fiscal year ended March 31, 2026 (the \u201cAnnual Report\u201d) on a timely basis without incurring undue hardship and expense, due to a delay in finalizing its financial statements and other disclosures in the Annual Report. The Company anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Lianhe Sowell International Group Ltd (the \u201cCompany\u201d) was unable to file its Annual Report on Form 20-F for the fiscal year ended March 31, 2026 (the \u201cAnnual Report\u201d) on a timely basis without incurring undue hardship and expense, due to a delay in finalizing its financial statements and other disclosures in the Annual Report. The Company anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "2fc6685fac40c1bc", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "K-TECH SOLUTIONS CO LTD", "cik": 2049187, "ticker": "KMRK", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-07-31", "accession": "0001213900-26-084046", "filing_url": "https://www.sec.gov/Archives/edgar/data/2049187/000121390026084046/0001213900-26-084046-index.htm", "headline": "K-TECH SOLUTIONS CO LTD told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 32, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1839915e27113f70", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Green Circle Decarbonize Technology Ltd", "cik": 1926293, "ticker": "GCDT", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-07-31", "accession": "0001493152-26-035558", "filing_url": "https://www.sec.gov/Archives/edgar/data/1926293/000149315226035558/0001493152-26-035558-index.htm", "headline": "Green Circle Decarbonize Technology Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 32, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Green Circle Decarbonize Technology Limited (the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its annual report on Form 20-F for its fiscal year ended March 31, 2026 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense, for the reasons set forth below. The Company has determined that it is unable, without unreasonable effort or expense, to file its Annual Report by the prescribed due date because additional time is needed for the Company to compile and analyze information necessary to complete the review and finalization of the Company\u2019s\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Green Circle Decarbonize Technology Limited (the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its annual report on Form 20-F for its fiscal year ended March 31, 2026 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense, for the reasons set forth below. The Company has determined that it is unable, without unreasonable effort or expense, to file its Annual Report by the prescribed due date because additional time is needed for the Company to compile and analyze information necessary to complete the review and finalization of the Company\u2019s\u2026", "prior_accession": "", "prior_url": "" }, { "id": "24627ab02b4bd04b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "DirectBooking Technology Co., Ltd.", "cik": 1966678, "ticker": "ZDAI", "sic_desc": "Construction", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-07-31", "accession": "0001493152-26-035549", "filing_url": "https://www.sec.gov/Archives/edgar/data/1966678/000149315226035549/0001493152-26-035549-index.htm", "headline": "DirectBooking Technology Co., Ltd. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 32, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Registrant is unable to file its Form 20-F for the fiscal year ended March 31, 2026 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F. Registrant anticipates that it will file the Form 20-F no later than the fifteenth 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." }, "quote": "Registrant is unable to file its Form 20-F for the fiscal year ended March 31, 2026 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F. Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "0da6e8dffee0b4c7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Diginex Ltd", "cik": 2010499, "ticker": "DGNX", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-07-31", "accession": "0001493152-26-035649", "filing_url": "https://www.sec.gov/Archives/edgar/data/2010499/000149315226035649/0001493152-26-035649-index.htm", "headline": "Diginex Ltd filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 32, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Diginex Limited (the \u201cCompany\u201d) has determined that it is unable to file its Annual Report on Form 20-F for the fiscal year ended March 31, 2026 (the \u201cForm 20-F\u201d) within the prescribed time period without unreasonable effort or expense due to the reasons described below. The management of the Company has been working diligently to complete all of the required information for the Form 20-F, and a substantial part of such information has been completed as of this date. However, the Company requires additional time to prepare, review and finalize its financial statements to be included in the Form 20-F.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Diginex Limited (the \u201cCompany\u201d) has determined that it is unable to file its Annual Report on Form 20-F for the fiscal year ended March 31, 2026 (the \u201cForm 20-F\u201d) within the prescribed time period without unreasonable effort or expense due to the reasons described below. The management of the Company has been working diligently to complete all of the required information for the Form 20-F, and a substantial part of such information has been completed as of this date. However, the Company requires additional time to prepare, review and finalize its financial statements to be included in the Form 20-F.", "prior_accession": "", "prior_url": "" }, { "id": "1341aa424c4570e1", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Cellyan Biotechnology Co., Ltd", "cik": 2007702, "ticker": "HKPD", "sic_desc": "Wholesale trade", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-07-31", "accession": "0001213900-26-084011", "filing_url": "https://www.sec.gov/Archives/edgar/data/2007702/000121390026084011/0001213900-26-084011-index.htm", "headline": "Cellyan Biotechnology Co., Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 32, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0267c52444e1ab8d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Arrive AI Inc.", "cik": 1818274, "ticker": "ARAI", "sic_desc": "Services", "size_tier": "mid", "public_float": 99000000.0, "form": "8-K", "filed": "2026-07-31", "accession": "0001493152-26-035652", "filing_url": "https://www.sec.gov/Archives/edgar/data/1818274/000149315226035652/0001493152-26-035652-index.htm", "headline": "Arrive AI Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "779cbdaf7f02b369", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Alps Group Inc", "cik": 2025774, "ticker": "ALPS", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-07-31", "accession": "0001493152-26-035650", "filing_url": "https://www.sec.gov/Archives/edgar/data/2025774/000149315226035650/0001493152-26-035650-index.htm", "headline": "Alps Group Inc told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 32, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Alps Group Inc (the \u201cCompany\u201d) has determined that it is unable to file its Annual Report on Form 20-F for the fiscal year ended March 31, 2026 (the \u201cForm 20-F\u201d) within the prescribed time period without unreasonable effort or expense due to the reasons described below. The management of the Company has been working diligently to complete all of the required information for the Form 20-F, and a substantial part of such information has been completed as of this date. However, the Company requires additional time to review and finalize its financial statements to be included in the Form 20-F.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Alps Group Inc (the \u201cCompany\u201d) has determined that it is unable to file its Annual Report on Form 20-F for the fiscal year ended March 31, 2026 (the \u201cForm 20-F\u201d) within the prescribed time period without unreasonable effort or expense due to the reasons described below. The management of the Company has been working diligently to complete all of the required information for the Form 20-F, and a substantial part of such information has been completed as of this date. However, the Company requires additional time to review and finalize its financial statements to be included in the Form 20-F.", "prior_accession": "", "prior_url": "" }, { "id": "6debbda81b820f71", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Vertical Data Inc.", "cik": 2033264, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 2462681.0, "form": "8-K/A", "filed": "2026-07-30", "accession": "0001493152-26-035298", "filing_url": "https://www.sec.gov/Archives/edgar/data/2033264/000149315226035298/0001493152-26-035298-index.htm", "headline": "Vertical Data Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": null, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Simon & Edward LLP", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "", "successor_tier": "", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f448d781d07c9f89", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "UTime Ltd", "cik": 1789299, "ticker": "FXHO", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-07-30", "accession": "0001493152-26-035451", "filing_url": "https://www.sec.gov/Archives/edgar/data/1789299/000149315226035451/0001493152-26-035451-index.htm", "headline": "UTime Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 31, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant requires additional time to complete the compilation, dissemination, and review of the information required to be presented in the Form 20-F for the fiscal year ended March 31, 2026 (the \u201cForm 20-F\u201d) due to recent adjustments to its business operations and significant changes in operating expenses compared with the prior fiscal year. As such, additional time is required to complete the related financial analysis, review and disclosures, and thus the Form 20-F could not be completed within the prescribed period without unreasonable hardship and expense to the Registrant. As a result, the Registrant is still in the process of compiling the required information to complete and\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant requires additional time to complete the compilation, dissemination, and review of the information required to be presented in the Form 20-F for the fiscal year ended March 31, 2026 (the \u201cForm 20-F\u201d) due to recent adjustments to its business operations and significant changes in operating expenses compared with the prior fiscal year. As such, additional time is required to complete the related financial analysis, review and disclosures, and thus the Form 20-F could not be completed within the prescribed period without unreasonable hardship and expense to the Registrant. As a result, the Registrant is still in the process of compiling the required information to complete and\u2026", "prior_accession": "", "prior_url": "" }, { "id": "47c5131ed75e6574", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "TENNANT CO", "cik": 97134, "ticker": "TNC", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1846101525.0, "form": "8-K", "filed": "2026-07-30", "accession": "0001104659-26-088498", "filing_url": "https://www.sec.gov/Archives/edgar/data/97134/000110465926088498/0001104659-26-088498-index.htm", "headline": "TENNANT CO's Chief Financial Officer departed with no named successor", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e18c24c19a7b1adc", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Skillful Craftsman Education Technology Ltd", "cik": 1782309, "ticker": "EDTK", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-07-30", "accession": "0001493152-26-035474", "filing_url": "https://www.sec.gov/Archives/edgar/data/1782309/000149315226035474/0001493152-26-035474-index.htm", "headline": "Skillful Craftsman Education Technology Ltd filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 31, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Skillful Craftsman Education Technology Limited (the \u201cCompany\u201d) was unable to file its Annual Report on Form 20-F for the fiscal year ended March 31, 2026 within the prescribed time period without unreasonable effort or expense because additional time is required to complete the preparation of the Company\u2019s financial statements in time for filing. The Company anticipates filing its Form 20-F on or before the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Skillful Craftsman Education Technology Limited (the \u201cCompany\u201d) was unable to file its Annual Report on Form 20-F for the fiscal year ended March 31, 2026 within the prescribed time period without unreasonable effort or expense because additional time is required to complete the preparation of the Company\u2019s financial statements in time for filing. The Company anticipates filing its Form 20-F on or before the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "a7b1ed089c11a411", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "New ERA Energy & Digital, Inc.", "cik": 2028336, "ticker": "", "sic_desc": "Mining", "size_tier": "small", "public_float": 12049122.0, "form": "8-K", "filed": "2026-07-30", "accession": "0001213900-26-083411", "filing_url": "https://www.sec.gov/Archives/edgar/data/2028336/000121390026083411/0001213900-26-083411-index.htm", "headline": "New ERA Energy & Digital, Inc. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board 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unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "5ab1fbb1eafc6ea2", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "LogicMark, Inc.", "cik": 1566826, "ticker": "LGMK", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2310286.0, "form": "8-K", "filed": "2026-07-30", "accession": "0001213900-26-083402", "filing_url": "https://www.sec.gov/Archives/edgar/data/1566826/000121390026083402/0001213900-26-083402-index.htm", "headline": "LogicMark, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bb5772a783feb7b5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GPO Plus, Inc.", "cik": 1673475, "ticker": "GPOX", "sic_desc": "Services", "size_tier": "small", "public_float": 5362726.0, "form": "NT 10-K", "filed": "2026-07-30", "accession": "0001640334-26-001255", "filing_url": "https://www.sec.gov/Archives/edgar/data/1673475/000164033426001255/0001640334-26-001255-index.htm", "headline": "GPO Plus, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "96156ac652bd4a28", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Franklin BSP Capital Corp", "cik": 1825248, "ticker": "FRBP", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-07-30", "accession": "0001213900-26-083324", "filing_url": "https://www.sec.gov/Archives/edgar/data/1825248/000121390026083324/0001213900-26-083324-index.htm", "headline": "Franklin BSP Capital Corp's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2e8dae74326f8022", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "DEFENSE TECHNOLOGIES INTERNATIONAL CORP.", "cik": 1533357, "ticker": "DTII", "sic_desc": "Mining", "size_tier": "small", "public_float": 194068.0, "form": "NT 10-K", "filed": "2026-07-30", "accession": "0001477932-26-004603", "filing_url": "https://www.sec.gov/Archives/edgar/data/1533357/000147793226004603/0001477932-26-004603-index.htm", "headline": "DEFENSE TECHNOLOGIES INTERNATIONAL CORP. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant\u2019s financial statements for the year ended April 30, 2026 are currently being reviewed by its certifying auditors, which review has not been completed as of this date. This review must be completed in order to finalize the registrant\u2019s Annual Report on Form 10-K for the year ended April 30, 2026. Management has determined that the registrant will be unable to finalize the Form 10-K and XBRL exhibit to the report prior to the filing deadline without unreasonable effort or expense. Management reasonably believes that it will be able to complete and file the Form 10-K within the prescribed extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant\u2019s financial statements for the year ended April 30, 2026 are currently being reviewed by its certifying auditors, which review has not been completed as of this date. This review must be completed in order to finalize the registrant\u2019s Annual Report on Form 10-K for the year ended April 30, 2026. Management has determined that the registrant will be unable to finalize the Form 10-K and XBRL exhibit to the report prior to the filing deadline without unreasonable effort or expense. Management reasonably believes that it will be able to complete and file the Form 10-K within the prescribed extension period.", "prior_accession": "", "prior_url": "" }, { "id": "8398bf45893ada76", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Calor Del Sol Inc.", "cik": 2008027, "ticker": "", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-07-30", "accession": "0001477932-26-004612", "filing_url": "https://www.sec.gov/Archives/edgar/data/2008027/000147793226004612/0001477932-26-004612-index.htm", "headline": "Calor Del Sol Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "See Below: Due to not having all invoices from a vendor in the time alloted to finish the 10-K for the period ending April 30, 2026, we request an extension to complete the filing. We expect to have the 10-K filing for the year end of April 30, 2026 completed within the extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "See Below: Due to not having all invoices from a vendor in the time alloted to finish the 10-K for the period ending April 30, 2026, we request an extension to complete the filing. We expect to have the 10-K filing for the year end of April 30, 2026 completed within the extension period.", "prior_accession": "", "prior_url": "" }, { "id": "b927e71253898901", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Aerkomm Inc.", "cik": 1590496, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 50668230.0, "form": "10-Q", "filed": "2026-07-30", "accession": "0001213900-26-083016", "filing_url": "https://www.sec.gov/Archives/edgar/data/1590496/000121390026083016/0001213900-26-083016-index.htm", "headline": "Aerkomm Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-12-16", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Cash flow from investing and financing activities have been utilized to finance the working capital requirements of the Company. As of March 31, 2026, the Company had cash and restricted cash of $189,036. The Company\u2019s working capital deficit was approximately $83.4 million, and accumulated deficit of $120.2 million as of March 31, 2026. These conditions and events raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date that the unaudited condensed consolidated financial statements are issued. The Company has taken measures and is\u2026", "prior_accession": "0001213900-25-121844", "prior_url": "https://www.sec.gov/Archives/edgar/data/1590496/000121390025121844/ea0268939-10q_aerkomm.htm" }, { "id": "8ed7b6370a9ff5b7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "AIRWA INC.", "cik": 1674440, "ticker": "YYAI", "sic_desc": "Computer services", "size_tier": "small", "public_float": 22438339.44, "form": "NT 10-K", "filed": "2026-07-30", "accession": "0001493152-26-035453", "filing_url": "https://www.sec.gov/Archives/edgar/data/1674440/000149315226035453/0001493152-26-035453-index.htm", "headline": "AIRWA INC. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended April 30, 2026 (the \u201cForm 10-K\u201d) by the prescribed time period required for smaller reporting companies without unreasonable effort and expense because additional time is required by the Company\u2019s management, working in conjunction with the Company\u2019s independent auditors, to complete the Company\u2019s audit for the year ended April 30, 2026. This is the first consolidation exercise following a significant acquisition the Company made during the fiscal year, and it is the first audit that includes advertising revenue, two factors that have necessitated more time as the Company and its auditors work through\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended April 30, 2026 (the \u201cForm 10-K\u201d) by the prescribed time period required for smaller reporting companies without unreasonable effort and expense because additional time is required by the Company\u2019s management, working in conjunction with the Company\u2019s independent auditors, to complete the Company\u2019s audit for the year ended April 30, 2026. This is the first consolidation exercise following a significant acquisition the Company made during the fiscal year, and it is the first audit that includes advertising revenue, two factors that have necessitated more time as the Company and its auditors work through\u2026", "prior_accession": "", "prior_url": "" }, { "id": "cd8f3bbc238df362", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AAON, INC.", "cik": 824142, "ticker": "AAON", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 5801100000.0, "form": "8-K", "filed": "2026-07-30", "accession": "0000824142-26-000048", "filing_url": "https://www.sec.gov/Archives/edgar/data/824142/000082414226000048/0000824142-26-000048-index.htm", "headline": "AAON, INC.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "376111c9ced4454d", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "VitaNova Life Sciences Corp", "cik": 1699709, "ticker": "VNOV", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 24121860.0, "form": "10-K", "filed": "2026-07-29", "accession": "0001683168-26-005837", "filing_url": "https://www.sec.gov/Archives/edgar/data/1699709/000168316826005837/0001683168-26-005837-index.htm", "headline": "VitaNova Life Sciences Corp cited accounting standard ASU 2016-13 for the first time in this filing series", "evidence": { "adopted": [ "2016-13" ], "adoption_year_stated": null, "contexts": [ "Credit Losses On May 1, 2024, the Company adopted ASU 2016-13 Financial Instruments \u2014 Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments(ASC 326)." ], "new_standards": [ "2016-13", "2023-06", "2024-03", "2025-01", "2025-04" ], "prior_filed": "2025-07-24", "prior_form": "10-K", "restates_existing_policy": false, "source": "accounting standards update (ASU) reference comparison", "why": "The summary of significant accounting policies changed materially from the previous comparable filing." }, "quote": "Credit Losses On May 1, 2024, the Company adopted ASU 2016-13 Financial Instruments \u2014 Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments(ASC 326).", "prior_accession": "0001683168-25-005368", "prior_url": "https://www.sec.gov/Archives/edgar/data/1699709/000168316825005368/yijia_i10k-043025.htm" }, { "id": "44dce5051892f8b5", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "U.S. GOLD CORP.", "cik": 27093, "ticker": "USAU", "sic_desc": "Mining", "size_tier": "mid", "public_float": 209628891.0, "form": "10-K", "filed": "2026-07-29", "accession": "0001493152-26-035188", "filing_url": "https://www.sec.gov/Archives/edgar/data/27093/000149315226035188/0001493152-26-035188-index.htm", "headline": "U.S. GOLD CORP. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-10-10", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Explanatory Paragraph \u2013 Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As more fully described in Note 3, the Company has a significant working capital deficiency, has incurred significant losses and needs to raise additional funds to meet its obligations and sustain its operations. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 3. The consolidated financial statements do\u2026", "prior_accession": "0001493152-25-017772", "prior_url": "https://www.sec.gov/Archives/edgar/data/27093/000149315225017772/form10-ka.htm" }, { "id": "d2431211c85b4582", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Sonos Inc", "cik": 1314727, "ticker": "SONO", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1664600000.0, "form": "8-K", "filed": "2026-07-29", "accession": "0001314727-26-000084", "filing_url": "https://www.sec.gov/Archives/edgar/data/1314727/000131472726000084/0001314727-26-000084-index.htm", "headline": "Sonos Inc's Chief Financial Officer departed with no named successor", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a29c9d2fe1af05ff", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Smartbird, Inc.", "cik": 1653909, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 58600000.0, "form": "8-K", "filed": "2026-07-29", "accession": "0001437749-26-024887", "filing_url": "https://www.sec.gov/Archives/edgar/data/1653909/000143774926024887/0001437749-26-024887-index.htm", "headline": "Smartbird, Inc. moved from Deloitte to BPM LLP", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Deloitte", "predecessor_tier": "big_four", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "BPM LLP", "successor_tier": "other", "tier_downgrade": true, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "df16fbf910e81a9c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SPARTA COMMERCIAL SERVICES, INC.", "cik": 318299, "ticker": "SRCO", "sic_desc": "Business services", "size_tier": "small", "public_float": 8549999.0, "form": "NT 10-K", "filed": "2026-07-29", "accession": "0001493152-26-035241", "filing_url": "https://www.sec.gov/Archives/edgar/data/318299/000149315226035241/0001493152-26-035241-index.htm", "headline": "SPARTA COMMERCIAL SERVICES, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is in the process of preparing and reviewing the financial and other information for its Form 10-K report for the annual period ended April 30, 2026, and does not expect the report will be finalized for filing by the prescribed due date without unreasonable effort or expense. The Company needs additional time to complete its financial statements, as well as to have the report reviewed by its accountants and attorneys. The Company undertakes the responsibility to file such report no later than fifteen days following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is in the process of preparing and reviewing the financial and other information for its Form 10-K report for the annual period ended April 30, 2026, and does not expect the report will be finalized for filing by the prescribed due date without unreasonable effort or expense. The Company needs additional time to complete its financial statements, as well as to have the report reviewed by its accountants and attorneys. The Company undertakes the responsibility to file such report no later than fifteen days following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "012985587963d620", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Ocean Power Technologies, Inc.", "cik": 1378140, "ticker": "OPTT", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 18700000.0, "form": "NT 10-K", "filed": "2026-07-29", "accession": "0001493152-26-035265", "filing_url": "https://www.sec.gov/Archives/edgar/data/1378140/000149315226035265/0001493152-26-035265-index.htm", "headline": "Ocean Power Technologies, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is not in a position to file its Annual Report on Form 10-K within the prescribed time period without unreasonable effort or expense, as additional time is required to complete certain procedures in connection with the preparation and audit of its financial statements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is not in a position to file its Annual Report on Form 10-K within the prescribed time period without unreasonable effort or expense, as additional time is required to complete certain procedures in connection with the preparation and audit of its financial statements.", "prior_accession": "", "prior_url": "" }, { "id": "5f63958c4ed453ad", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "NAPC Defense, Inc.", "cik": 1703625, "ticker": "NAPD", "sic_desc": "Services", "size_tier": "small", "public_float": 2919595.0, "form": "NT 10-K", "filed": "2026-07-29", "accession": "0001199835-26-000266", "filing_url": "https://www.sec.gov/Archives/edgar/data/1703625/000119983526000266/0001199835-26-000266-index.htm", "headline": "NAPC Defense, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the period ended April 30, 2026 (the \u201cAnnual Report\u201d) by the July 29, 2026 filing date applicable to smaller reporting companies due to a delay experienced by the Registrant in finalizing the presentation of the financial statements and subsequent events 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 review of the financial statements for the period ended April 30, 2026 to be incorporated in the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the period ended April 30, 2026 (the \u201cAnnual Report\u201d) by the July 29, 2026 filing date applicable to smaller reporting companies due to a delay experienced by the Registrant in finalizing the presentation of the financial statements and subsequent events 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 review of the financial statements for the period ended April 30, 2026 to be incorporated in the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "6f9d6a89786e8ea9", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Meridian Holdings Inc./NV", "cik": 1437925, "ticker": "MRDN", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 48238927.0, "form": "8-K", "filed": "2026-07-29", "accession": "0001477932-26-004595", "filing_url": "https://www.sec.gov/Archives/edgar/data/1437925/000147793226004595/0001477932-26-004595-index.htm", "headline": "Meridian Holdings Inc./NV's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "fe8b1aedbcdeafb3", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Maison Solutions Inc.", "cik": 1892292, "ticker": "MSS", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-07-29", "accession": "0001213900-26-082680", "filing_url": "https://www.sec.gov/Archives/edgar/data/1892292/000121390026082680/0001213900-26-082680-index.htm", "headline": "Maison Solutions Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, 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"https://www.sec.gov/Archives/edgar/data/789019/000119312526323660/0001193125-26-323660-index.htm", "headline": "MICROSOFT CORP cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "contexts": [ "We adopted Accounting Standards Update 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (\u201cASU 2023-09\u201d) prospectively." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-07-30", "prior_form": "10-K", "restates_existing_policy": false, "source": "accounting standards update (ASU) reference comparison", "why": "The summary of significant accounting policies changed materially from the previous comparable filing." }, "quote": "We adopted Accounting Standards Update 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (\u201cASU 2023-09\u201d) prospectively.", "prior_accession": "0000950170-25-100235", "prior_url": 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period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Form 10-K will be filed as soon as practicable and within the 15-day extension period.", "prior_accession": "", "prior_url": "" }, { "id": "19284be9495c1149", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CLARIVATE PLC", "cik": 1764046, "ticker": "CLVT", "sic_desc": "Services", "size_tier": "large", "public_float": 1800000000.0, "form": "8-K", "filed": "2026-07-29", "accession": "0001764046-26-000095", "filing_url": "https://www.sec.gov/Archives/edgar/data/1764046/000176404626000095/0001764046-26-000095-index.htm", "headline": "CLARIVATE PLC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": 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As discussed in Note 1 to the consolidated financial statements, the substantial amount of debt coming due within the next 12 months and negative cash flow position along with other conditions as set forth in Note 1, raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The consolidated financial\u2026", "prior_accession": "0001213900-26-063777", "prior_url": "https://www.sec.gov/Archives/edgar/data/1852973/000121390026063777/ea0286118-10k_borealis.htm" }, { "id": "f274364a032e6757", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Applied Digital Corp.", "cik": 1144879, "ticker": "APLD", "sic_desc": "Services", "size_tier": "large", "public_float": 6900000000.0, "form": "10-K", "filed": "2026-07-29", "accession": "0001144879-26-000048", "filing_url": "https://www.sec.gov/Archives/edgar/data/1144879/000114487926000048/0001144879-26-000048-index.htm", "headline": "Applied Digital Corp. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-07-30", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 698, "weakness_first_reported": "2024-08-30", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of May 31, 2026, based on criteria established in COSO. We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (\u201cPCAOB\u201d), the consolidated balance sheet as of May 31, 2026 and the related consolidated statements of operations, changes in temporary equity and stockholders\u2019 equity, and cash flows and the related notes (collectively\u2026", "prior_accession": "0001144879-25-000021", "prior_url": "https://www.sec.gov/Archives/edgar/data/1144879/000114487925000021/apld-20250531.htm" }, { "id": "274fff79202f2082", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "American Resources Corp", "cik": 1590715, "ticker": "", "sic_desc": "Mining", "size_tier": "mid", "public_float": 131330970.0, "form": "8-K/A", "filed": "2026-07-29", "accession": "0001477932-26-004585", "filing_url": "https://www.sec.gov/Archives/edgar/data/1590715/000147793226004585/0001477932-26-004585-index.htm", "headline": "American Resources Corp reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": null, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "GreenGrowth CPAs", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "", "successor_tier": "", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed.", "predecessor_auditor_as_filed": "GreenGrowth CPA" }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "44ceaec6d8aef681", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "American Resources Corp", "cik": 1590715, "ticker": "", "sic_desc": "Mining", "size_tier": "mid", "public_float": 131330970.0, "form": "8-K/A", "filed": "2026-07-29", 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"https://www.sec.gov/Archives/edgar/data/1983324/000149315226034963/0001493152-26-034963-index.htm", "headline": "Real Messenger Corp disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-01-27", "prior_form": "20-F/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company suffered from continuous losses from operations since its inception and reported its accumulated deficit of $24.2 million as of March 31, 2026. For the year ended March 31, 2026, the Company generated $0.03 million from the provision of advisory services. The Company\u2019s ability to continue as a going concern is dependent upon its ability to successfully execute its business plans including, generating revenue, controlling operating costs and expenses to achieve positive operating cash flows, and securing funding from external sources to support positive financing cash flows. As of\u2026", "prior_accession": "0001493152-26-003686", "prior_url": "https://www.sec.gov/Archives/edgar/data/1983324/000149315226003686/form20-fa.htm" }, { "id": "fa1f3422344e364c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Linear Minerals Corp", "cik": 1066130, "ticker": "LINMF", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-07-28", "accession": "0001176256-26-000086", "filing_url": "https://www.sec.gov/Archives/edgar/data/1066130/000117625626000086/0001176256-26-000086-index.htm", "headline": "Linear Minerals Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 29, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Linear Minerals Corp (formerly FE Battery Metals Corp.)(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 20-F for the fiscal year ended March 31, 2026. The Company has been unable to complete and finalize its Annual Report on Form 20-F within the prescribed filing period without unreasonable effort or expense because additional time is required to complete the year-end audit procedures and finalize certain financial statement disclosures and related narrative disclosures included in the Form 20-F. The Company expects to file its Annual Report on Form 20-F on or before the fifteenth calendar day following the prescribed due\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Linear Minerals Corp (formerly FE Battery Metals Corp.)(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 20-F for the fiscal year ended March 31, 2026. The Company has been unable to complete and finalize its Annual Report on Form 20-F within the prescribed filing period without unreasonable effort or expense because additional time is required to complete the year-end audit procedures and finalize certain financial statement disclosures and related narrative disclosures included in the Form 20-F. The Company expects to file its Annual Report on Form 20-F on or before the fifteenth calendar day following the prescribed due\u2026", "prior_accession": "", "prior_url": "" }, { "id": "eda10eb201f634af", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "J-Long Group Ltd", "cik": 1948436, "ticker": "JL", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-07-28", "accession": "0001213900-26-082287", "filing_url": "https://www.sec.gov/Archives/edgar/data/1948436/000121390026082287/0001213900-26-082287-index.htm", "headline": "J-Long Group Ltd cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "contexts": [ "The Company adopted ASU 2023-09 on a prospective basis." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-07-28", "prior_form": "20-F", "restates_existing_policy": false, "source": "accounting standards update (ASU) reference comparison", "why": "The summary of significant accounting policies changed materially from the previous comparable filing." }, "quote": "The Company adopted ASU 2023-09 on a prospective basis.", "prior_accession": "0001213900-25-068049", "prior_url": "https://www.sec.gov/Archives/edgar/data/1948436/000121390025068049/ea0247089-20f_jlonggroup.htm" }, { "id": "b2457cffd9081e4c", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "J-Long Group Ltd", "cik": 1948436, "ticker": "JL", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-07-28", "accession": "0001213900-26-082287", "filing_url": "https://www.sec.gov/Archives/edgar/data/1948436/000121390026082287/0001213900-26-082287-index.htm", "headline": "J-Long Group Ltd changed its revenue recognition disclosure", "evidence": { "new_language": [ "Shipping and handling activities are considered to be fulfillment activities rather than promised services and are not, therefore, considered to be separate performance obligations.", "Under EXW (meaning the seller fulfills its obligation to deliver when it makes goods available at its premises for the buyer to collect), the performance obligation is satisfied, and control is transferred at the point when the customer is notified that their order is available for pickup." ], "prior_filed": "2025-07-28", "prior_form": "20-F", "similarity": 0.09, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Shipping and handling activities are considered to be fulfillment activities rather than promised services and are not, therefore, considered to be separate performance obligations.", "prior_accession": "0001213900-25-068049", "prior_url": "https://www.sec.gov/Archives/edgar/data/1948436/000121390025068049/ea0247089-20f_jlonggroup.htm" }, { "id": "122a17283bcef535", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Independence Power Holdings, Inc.", "cik": 2025878, "ticker": "ITXP", "sic_desc": "Services", "size_tier": "small", "public_float": 21500.0, "form": "8-K", "filed": "2026-07-28", "accession": "0001477932-26-004560", "filing_url": "https://www.sec.gov/Archives/edgar/data/2025878/000147793226004560/0001477932-26-004560-index.htm", "headline": "Independence Power Holdings, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1fdd84a44821387e", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Bark, Inc.", "cik": 1819574, "ticker": "BARK", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 240200000.0, "form": "8-K", "filed": "2026-07-28", "accession": "0001628280-26-050218", "filing_url": "https://www.sec.gov/Archives/edgar/data/1819574/000162828026050218/0001628280-26-050218-index.htm", "headline": "Bark, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e77cafd1cb7987ae", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Unity Software Inc.", "cik": 1810806, "ticker": "U", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 9000000000.0, "form": "8-K", "filed": "2026-07-27", "accession": "0001810806-26-000037", "filing_url": "https://www.sec.gov/Archives/edgar/data/1810806/000181080626000037/0001810806-26-000037-index.htm", "headline": "Unity Software Inc.'s Controller departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Controller", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e6f5193aa53b39bf", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "SemiLEDs Corp", "cik": 1333822, "ticker": "", "sic_desc": "Semiconductors", "size_tier": "small", "public_float": 5700000.0, "form": "8-K", "filed": "2026-07-27", "accession": "0001193125-26-316757", "filing_url": "https://www.sec.gov/Archives/edgar/data/1333822/000119312526316757/0001193125-26-316757-index.htm", "headline": "SemiLEDs Corp dismissed its auditor and engaged DLEE Accountancy", "evidence": { "direction": null, "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "", "predecessor_tier": "", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "DLEE Accountancy, Inc", "successor_tier": "other", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9da04b7aab9ecdb4", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "PetVivo Holdings, Inc.", "cik": 1512922, "ticker": "", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 12427372.0, "form": "8-K", "filed": "2026-07-27", "accession": "0001493152-26-034762", "filing_url": "https://www.sec.gov/Archives/edgar/data/1512922/000149315226034762/0001493152-26-034762-index.htm", "headline": "PetVivo Holdings, Inc.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "", "predecessor_tier": "", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "", "successor_tier": "", 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"normal", "source": "SEC 8-K item code", "successor_auditor": "KPMG", "successor_tier": "big_four", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4afea6981554ca17", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "GULF RESOURCES, INC.", "cik": 885462, "ticker": "GURE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 8000000.0, "form": "10-K/A", "filed": "2026-07-27", "accession": "0001193805-26-001001", "filing_url": "https://www.sec.gov/Archives/edgar/data/885462/000119380526001001/0001193805-26-001001-index.htm", "headline": "GULF RESOURCES, INC. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-04-11", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In connection with the Company\u2019s preparation of its financial statements and the restatement (as further described within Note of the \u201cRestatement of Previously Issued Financial Statements to the consolidated financial statements\u201d appearing elsewhere in this Annual Report on Form 10-K), the Company identified a material weakness in its internal controls over financial reporting, which failed to prevent or detect the identified misstatement requiring restatement. Our management concluded that a material weakness\u2026", "prior_accession": "0001193805-25-000461", "prior_url": "https://www.sec.gov/Archives/edgar/data/885462/000119380525000461/e664360_10k-gulf.htm" }, { "id": "fa3228f50eb82c1e", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "DPL LLC", "cik": 787250, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-07-27", "accession": "0000787250-26-000039", "filing_url": "https://www.sec.gov/Archives/edgar/data/787250/000078725026000039/0000787250-26-000039-index.htm", "headline": "DPL LLC dismissed EY and engaged KPMG", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "EY", "predecessor_tier": 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"Changes in Registrant's Certifying Accountant", "predecessor_auditor": "EY", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "KPMG", "successor_tier": "big_four", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "5b6952076ce1c63a", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Clean Energy Technologies, Inc.", "cik": 1329606, "ticker": "CETY", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 24043457.0, "form": "10-Q", "filed": "2026-07-27", "accession": "0001493152-26-034674", "filing_url": "https://www.sec.gov/Archives/edgar/data/1329606/000149315226034674/0001493152-26-034674-index.htm", "headline": "Clean Energy Technologies, Inc. cited accounting standard ASU 2023-09 for the first 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"mid", "public_float": 165039069.0, "form": "8-K", "filed": "2026-07-27", "accession": "0001213900-26-081581", "filing_url": "https://www.sec.gov/Archives/edgar/data/727273/000121390026081581/0001213900-26-081581-index.htm", "headline": "CADIZ INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d83739a22021f742", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Arax Holdings Corp", "cik": 1566243, "ticker": "", "sic_desc": "Restaurants", "size_tier": "small", "public_float": 28490187.0, "form": 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"Transportation and utilities", "size_tier": "mega", "public_float": 12490000000.0, "form": "8-K", "filed": "2026-07-27", "accession": "0000874761-26-000138", "filing_url": "https://www.sec.gov/Archives/edgar/data/874761/000087476126000138/0000874761-26-000138-index.htm", "headline": "AES CORP dismissed EY and engaged KPMG", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "EY", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "KPMG", "successor_tier": "big_four", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "42595929ee14160a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "TWFG, Inc.", "cik": 2007596, "ticker": "TWFG", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 501924325.0, "form": "8-K", "filed": "2026-07-24", "accession": "0002007596-26-000008", "filing_url": "https://www.sec.gov/Archives/edgar/data/2007596/000200759626000008/0002007596-26-000008-index.htm", "headline": "TWFG, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a9bc75314ac42742", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Starfighters Space, Inc.", "cik": 1947016, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 24680647.0, "form": "8-K", "filed": "2026-07-24", "accession": "0001062993-26-003826", "filing_url": "https://www.sec.gov/Archives/edgar/data/1947016/000106299326003826/0001062993-26-003826-index.htm", "headline": "Starfighters Space, Inc. dismissed its auditor and engaged CBIZ", "evidence": { "direction": null, "disagreements_disclosed": null, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "", "predecessor_tier": "", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "CBIZ", "successor_tier": "national", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "59ff3c2969009422", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SharonAI Holdings Inc.", "cik": 2068385, "ticker": "SHAZ", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-07-24", "accession": "0001493152-26-034569", "filing_url": "https://www.sec.gov/Archives/edgar/data/2068385/000149315226034569/0001493152-26-034569-index.htm", "headline": "SharonAI Holdings Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "57f055e72be3abc7", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "SPRUCE POWER HOLDING CORP", "cik": 1772720, "ticker": "SPRU", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 55000000.0, "form": "10-K/A", "filed": "2026-07-24", "accession": "0001628280-26-049579", "filing_url": "https://www.sec.gov/Archives/edgar/data/1772720/000162828026049579/0001628280-26-049579-index.htm", "headline": "SPRUCE POWER HOLDING CORP disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-04-23", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "source": "ASC 205-40 going-concern note comparison", "why": "Disclosure about 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Our consolidated financial statements do not include any adjustments that may result from the outcome of this\u2026", "prior_accession": "0001628280-26-026907", "prior_url": "https://www.sec.gov/Archives/edgar/data/1772720/000162828026026907/spru-20251231.htm" }, { "id": "e9c44c4ea8fcc04b", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "RESOURCES CONNECTION, INC.", "cik": 1084765, "ticker": "RGP", "sic_desc": "Business services", "size_tier": "mid", "public_float": 259589573.0, "form": "10-K", "filed": "2026-07-24", "accession": "0001084765-26-000051", "filing_url": "https://www.sec.gov/Archives/edgar/data/1084765/000108476526000051/0001084765-26-000051-index.htm", "headline": "RESOURCES CONNECTION, INC. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-07-28", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "A material weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company\u2019s annual or interim financial statements will not be prevented or detected on a timely basis. The following material weakness has been identified and included in management\u2019s assessment. 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primarily for investment and treasury purposes since April 1, 2025 and adopted ASU 2023-08, Intangibles\u2014Goodwill and Other\u2014Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets." ], "new_standards": [ "2023-07", "2023-08", "2025-05", "2025-10" ], "prior_filed": "2025-07-31", "prior_form": "20-F", "restates_existing_policy": false, "source": "accounting standards update (ASU) reference comparison", "why": "The summary of significant accounting policies changed materially from the previous comparable filing." }, "quote": "(p) Crypto asset The Group holds crypto assets primarily for investment and treasury purposes since April 1, 2025 and adopted ASU 2023-08, Intangibles\u2014Goodwill and Other\u2014Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets.", "prior_accession": "0000950170-25-100536", "prior_url": "https://www.sec.gov/Archives/edgar/data/1743971/000095017025100536/mogu-20250331.htm" }, { "id": "ae53f8f6399a4ae7", 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"evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "5714f65b31db3a84", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Fly-E Group, Inc.", "cik": 1975940, "ticker": "FLYE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 20200000.0, "form": "10-K", "filed": "2026-07-23", "accession": "0001213900-26-080973", "filing_url": "https://www.sec.gov/Archives/edgar/data/1975940/000121390026080973/0001213900-26-080973-index.htm", "headline": "Fly-E Group, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": 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We determined the Company\u2019s ability to continue as a going concern is a critical audit matter due to the estimation and uncertainty regarding the Company\u2019s future cash flows and the risk of bias in management\u2019s judgments and assumptions in estimating these cash flows. Our audit procedures related to the Company\u2019s assertion on its ability to continue as a going concern included the following, among others: We\u2026", "prior_accession": "0001213900-25-064293", "prior_url": "https://www.sec.gov/Archives/edgar/data/1975940/000121390025064293/ea0248602-10k_flye.htm" }, { "id": "6fc9819a65027b41", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "ENERPAC TOOL GROUP CORP", "cik": 6955, "ticker": "EPAC", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 2490000000.0, "form": "8-K", "filed": "2026-07-23", "accession": "0000006955-26-000038", "filing_url": "https://www.sec.gov/Archives/edgar/data/6955/000000695526000038/0000006955-26-000038-index.htm", "headline": "ENERPAC TOOL GROUP CORP's Controller departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain 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Section II.D. of SEC Release No. 33-8238 states, \u201cdisclosure controls and procedures will include those components of internal control over financial reporting that provide reasonable assurances that transactions are recorded as necessary to\u2026", "prior_accession": "", "prior_url": "" }, { "id": "32523647e23f510b", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Global Gas Corp", "cik": 1817232, "ticker": "HGAS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 100000.0, "form": "CORRESP", "filed": "2026-07-22", "accession": "0001213900-25-126824", "filing_url": "https://www.sec.gov/Archives/edgar/data/1817232/000121390025126824/0001213900-25-126824-index.htm", "headline": "Global Gas Corp responded to SEC staff comments on internal control", "evidence": { "cited_sections": [ "Item 9A. 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The Company will include responsive disclosure in the Annual Report on Form 10-K for the fiscal year ending December 31, 2025 (the next periodic report that would be required to be filed by the Company). However, to amend the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9c25ed387e7ce133", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Global Gas Corp", "cik": 1817232, "ticker": "HGAS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 100000.0, "form": "UPLOAD", "filed": "2026-07-22", "accession": "0000000000-25-011497", "filing_url": "https://www.sec.gov/Archives/edgar/data/1817232/000000000025011497/0000000000-25-011497-index.htm", "headline": "SEC staff questioned Global Gas Corp's accounting for internal control", "evidence": { "cited_sections": [ "Item 9A. 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Section II.D. of SEC Release No. 33-8238 states, \u201cdisclosure controls and procedures will include those components of internal control over financial reporting that provide reasonable assurances that transactions are recorded as necessary to\u2026", "prior_accession": "", "prior_url": "" }, { "id": "17db3a81b8596de7", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Global Gas Corp", "cik": 1817232, "ticker": "HGAS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 100000.0, "form": "UPLOAD", "filed": "2026-07-22", "accession": "0000000000-25-011835", "filing_url": "https://www.sec.gov/Archives/edgar/data/1817232/000000000025011835/0000000000-25-011835-index.htm", "headline": "SEC staff questioned Global Gas Corp's accounting for internal control", "evidence": { "cited_sections": [ "Item 9A. 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Form 10-Q for the Quarter Ended September 30, 2025 Exhibit 31, page 29 Please expand the language included in paragraph 4 to the 302 certifications to include \u201cand internal control over financial reporting (as defined in Exchange 2. Act Rules 13a-15(f) and\u2026", "prior_accession": "", "prior_url": "" }, { "id": "285fca5bd6a659fb", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "FOX FACTORY HOLDING CORP", "cik": 1424929, "ticker": "FOXF", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1338778148.0, "form": "CORRESP", "filed": "2026-07-22", "accession": "0001424929-25-000097", "filing_url": "https://www.sec.gov/Archives/edgar/data/1424929/000142492925000097/0001424929-25-000097-index.htm", "headline": "FOX FACTORY HOLDING CORP responded to SEC staff comments on non-GAAP measures", "evidence": { "cited_sections": [ "Note 20. 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Please note that the total of any segment profitability measures outside the required ASC 280 disclosure in the notes to the financial statements represents a non-GAAP financial measure and should be accompanied by appropriate disclosure under Item 10(e) of\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d46b921befb81ca6", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "FOX FACTORY HOLDING CORP", "cik": 1424929, "ticker": "FOXF", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1338778148.0, "form": "UPLOAD", "filed": "2026-07-22", "accession": "0000000000-25-011552", "filing_url": "https://www.sec.gov/Archives/edgar/data/1424929/000000000025011552/0000000000-25-011552-index.htm", "headline": "SEC staff questioned FOX FACTORY HOLDING CORP's accounting for non-GAAP measures", "evidence": { "cited_sections": [ "Note 1 referring to this Total Adjusted EBITDA measure. 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Please note that the total of any segment profitability measures outside the required ASC 280 disclosure in the notes to the financial statements represents a non-GAAP financial measure and should be accompanied by appropriate disclosure under Item 10(e) of\u2026", "prior_accession": "", "prior_url": "" }, { "id": "dd1a5aff469c55ae", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Dreamland Ltd", "cik": 2041338, "ticker": "TDIC", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-07-22", "accession": "0001493152-26-034196", "filing_url": "https://www.sec.gov/Archives/edgar/data/2041338/000149315226034196/0001493152-26-034196-index.htm", "headline": "Dreamland Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 23, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination, and review of the information required to be presented in the Annual Report has imposed time constraints that have rendered timely filing of the Form 20-F impracticable without undue hardship and expense to the Registrant. As a result, the Registrant is still in the process of compiling required information to complete the Form 20-F, and the Registrant\u2019s independent registered public accounting firm, TAAD LLP, requires additional time to complete their review of the Annual Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination, and review of the information required to be presented in the Annual Report has imposed time constraints that have rendered timely filing of the Form 20-F impracticable without undue hardship and expense to the Registrant. As a result, the Registrant is still in the process of compiling required information to complete the Form 20-F, and the Registrant\u2019s independent registered public accounting firm, TAAD LLP, requires additional time to complete their review of the Annual Report.", "prior_accession": "", "prior_url": "" }, { "id": "95cf8d1cc68b72ce", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Brookfield Asset Management Ltd.", "cik": 1937926, "ticker": "BAM", "sic_desc": "Finance, insurance and real estate", "size_tier": "mega", "public_float": 23200000000.0, "form": "CORRESP", "filed": "2026-07-22", "accession": "0001104659-25-092421", "filing_url": "https://www.sec.gov/Archives/edgar/data/1937926/000110465925092421/0001104659-25-092421-index.htm", "headline": "Brookfield Asset Management Ltd. responded to SEC staff comments on fair value", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-23", "published_on_edgar": "2026-07-22", "reviewing": "Brookfield Asset Management Ltd. Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Fiscal Quarter Ended June 30, 2025 File No. 001-41563 D", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Fair value", "Revenue recognition", "MD&A" ], "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." }, "quote": "We note your disclosure that special tracking preferred shares of certain subsidiaries of the Company provide BN with a redemption right to receive a preferred amount equal to the fair value of carried interest entitlement. Please tell us in detail and revise future filings to clarify how the carried interest entitlement is determined. For example, clarify if it is based on the carried interest assuming the contract\u2026", "prior_accession": "", "prior_url": "" }, { "id": "f4b0636ced408e5a", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Brookfield Asset Management Ltd.", "cik": 1937926, "ticker": "BAM", "sic_desc": "Finance, insurance and real estate", "size_tier": "mega", "public_float": 23200000000.0, "form": "UPLOAD", "filed": "2026-07-22", "accession": "0000000000-25-009721", "filing_url": "https://www.sec.gov/Archives/edgar/data/1937926/000000000025009721/0000000000-25-009721-index.htm", "headline": "SEC staff questioned Brookfield Asset Management Ltd.'s accounting for fair value", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-09", "published_on_edgar": "2026-07-22", "reviewing": "Brookfield Asset Management Ltd. 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For example, clarify if it is based on the carried interest assuming the contract\u2026", "prior_accession": "", "prior_url": "" }, { "id": "4d3fefaff10b8f66", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Black Rock Petroleum Co", "cik": 1580095, "ticker": "", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-07-22", "accession": "0001171520-26-000187", "filing_url": "https://www.sec.gov/Archives/edgar/data/1580095/000117152026000187/0001171520-26-000187-index.htm", "headline": "Black Rock Petroleum Co reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": null, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "", "predecessor_tier": "", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "", "successor_tier": "", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "38fc0d969839ee4d", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Ankam, Inc.", "cik": 1781629, "ticker": "ANKM", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-07-22", "accession": "0001683168-26-005694", "filing_url": "https://www.sec.gov/Archives/edgar/data/1781629/000168316826005694/0001683168-26-005694-index.htm", "headline": "Ankam, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-04-30", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "NOTE 3 \u2013 GOING CONCERN The accompanying consolidated financial statements have been prepared in conformity with GAAP, which contemplates continuation of the Company as a going concern. As a development-stage company, the Company has incurred accumulated deficits and its current liabilities exceed its current assets. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date the financial statements are issued. Although the Company has begun to generate a positive net income for the six months ended May 31, 2026, it\u2026", "prior_accession": "0001683168-26-003332", "prior_url": "https://www.sec.gov/Archives/edgar/data/1781629/000168316826003332/ankam_i10q-022826.htm" }, { "id": "1770947c0bf61da9", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Starfighters Space, Inc.", "cik": 1947016, "ticker": "FJET", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 24680647.0, "form": "10-K/A", "filed": "2026-07-21", "accession": "0001062993-26-003746", "filing_url": "https://www.sec.gov/Archives/edgar/data/1947016/000106299326003746/0001062993-26-003746-index.htm", "headline": "Starfighters Space, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2026-04-15", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "In our opinion, the consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Company as of December 31, 2025 and 2024, and the consolidated results of its operations and its cash flows for the years ended December 31, 2025 and 2024, in conformity with accounting principles generally accepted in the United States of America. Substantial Doubt about the Company's Ability to Continue as a Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As\u2026", "prior_accession": "0001062993-26-002001", "prior_url": "https://www.sec.gov/Archives/edgar/data/1947016/000106299326002001/form10k.htm" }, { "id": "dd3aa6b84953e7e9", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Mediaco Holding Inc.", "cik": 1784254, "ticker": "MDIA", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 13980999.0, "form": "8-K", "filed": "2026-07-21", "accession": "0001784254-26-000029", "filing_url": "https://www.sec.gov/Archives/edgar/data/1784254/000178425426000029/0001784254-26-000029-index.htm", "headline": "Mediaco Holding Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, 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"normal", "source": "SEC 8-K item code", "successor_auditor": "", "successor_tier": "", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7229d21a765f9187", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Neuronetics, Inc.", "cik": 1227636, "ticker": "STIM", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 129300000.0, "form": "8-K", "filed": "2026-07-20", "accession": "0001193125-26-308921", "filing_url": "https://www.sec.gov/Archives/edgar/data/1227636/000119312526308921/0001193125-26-308921-index.htm", "headline": "Neuronetics, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1fe8d54e4ab5e94f", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Logicquest Technology, Inc", "cik": 768216, "ticker": "", "sic_desc": "Business services", "size_tier": "", "public_float": 0.0, "form": "8-K/A", "filed": "2026-07-20", "accession": "0001493152-26-033822", "filing_url": "https://www.sec.gov/Archives/edgar/data/768216/000149315226033822/0001493152-26-033822-index.htm", "headline": "Logicquest Technology, Inc dismissed Simon & Edward LLP and engaged CNGSN & Associates LLP", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": null, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Simon & Edward LLP", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "CNGSN & Associates LLP", "successor_tier": "other", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9680347df55fc780", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Kalaris Therapeutics, Inc.", "cik": 1754068, "ticker": "KLRS", "sic_desc": "Biological products", "size_tier": "small", "public_float": 58800000.0, "form": "8-K", "filed": "2026-07-20", "accession": "0001193125-26-308382", "filing_url": "https://www.sec.gov/Archives/edgar/data/1754068/000119312526308382/0001193125-26-308382-index.htm", "headline": "Kalaris Therapeutics, Inc.'s Chief Accounting Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e9ce802efcec3514", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Alternus Clean Energy, Inc.", "cik": 1883984, "ticker": "ALCE", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 29500000.0, "form": "10-Q", "filed": "2026-07-20", "accession": "0001437749-26-023802", "filing_url": "https://www.sec.gov/Archives/edgar/data/1883984/000143774926023802/0001437749-26-023802-index.htm", "headline": "Alternus Clean Energy, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2026-04-27", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Going Concern and Management\u2019s Plans As of March 31, 2026, certain conditions remain that raise substantial doubt about the Company\u2019s ability to continue as a going concern for a period of twelve months from the issuance of these financial statements. The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying condensed consolidated financial statements for the period ended March 31, 2026, the Company has incurred\u2026", "prior_accession": "0001437749-26-013344", "prior_url": "https://www.sec.gov/Archives/edgar/data/1883984/000143774926013344/alce20250930_10q.htm" }, { "id": "b5a2f914a03d52c2", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Adapti, Inc.", "cik": 1420924, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-07-20", "accession": "0001493152-26-033816", "filing_url": "https://www.sec.gov/Archives/edgar/data/1420924/000149315226033816/0001493152-26-033816-index.htm", "headline": "Adapti, Inc. said previously issued financial statements should no longer be relied upon", "evidence": { "item_code": "4.02", "item_title": "Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim 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longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a7f8e732be676d70", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Royale Energy, Inc.", "cik": 1694617, "ticker": "ROYL", "sic_desc": "Mining", "size_tier": "small", "public_float": 1545769.0, "form": "NT 10-Q", "filed": "2026-07-17", "accession": "0001185185-26-002999", "filing_url": "https://www.sec.gov/Archives/edgar/data/1694617/000118518526002999/0001185185-26-002999-index.htm", "headline": "Royale Energy, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 63, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort and expense due to more time and expense than anticipated to complete the necessary disclosure.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort and expense due to more time and expense than anticipated to complete the necessary disclosure.", "prior_accession": "", "prior_url": "" }, { "id": "88b5a6ee11e4cea8", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Raphael Pharmaceutical Inc.", "cik": 1415397, "ticker": "RAPH", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-07-17", "accession": "0001213900-26-078937", "filing_url": "https://www.sec.gov/Archives/edgar/data/1415397/000121390026078937/0001213900-26-078937-index.htm", "headline": "Raphael Pharmaceutical Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bf1ee404ac1b479e", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Polomar Health Services, Inc.", "cik": 1265521, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 3610302.0, "form": "8-K", "filed": "2026-07-17", "accession": "0001493152-26-033740", "filing_url": "https://www.sec.gov/Archives/edgar/data/1265521/000149315226033740/0001493152-26-033740-index.htm", "headline": "Polomar Health Services, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": null, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying 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Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "881b8f707a0015de", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Hub Cyber Security Ltd.", "cik": 1905660, "ticker": "HUBC", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-07-17", "accession": "0001213900-26-079236", "filing_url": "https://www.sec.gov/Archives/edgar/data/1905660/000121390026079236/0001213900-26-079236-index.htm", "headline": "Hub Cyber Security Ltd. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No 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Certain of our subsidiaries also did not make timely tax filings with the ITA for several years. Our independent registered public accounting firm has included in its report an explanatory paragraph expressing substantial doubt about our ability to continue as a going concern. The significant uncertainty regarding our liquidity and capital resources and our ability to repay our obligations as they become due, provides substantial doubt about our ability to continue\u2026", "prior_accession": "0001213900-25-038038", "prior_url": "https://www.sec.gov/Archives/edgar/data/1905660/000121390025038038/ea0237776-20f_hubcyber.htm" }, { "id": "5149b2ec9c30cd73", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Hims & Hers Health, Inc.", "cik": 1773751, "ticker": "HIMS", "sic_desc": "Services", "size_tier": "mega", "public_float": 10100000000.0, "form": "8-K", "filed": "2026-07-17", "accession": "0001773751-26-000149", "filing_url": "https://www.sec.gov/Archives/edgar/data/1773751/000177375126000149/0001773751-26-000149-index.htm", "headline": "Hims & Hers Health, Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "675e9920cf6b73f8", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "FREQUENCY ELECTRONICS INC", "cik": 39020, "ticker": "FEIM", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 240400000.0, "form": "10-K", "filed": "2026-07-17", "accession": "0001185185-26-002997", "filing_url": "https://www.sec.gov/Archives/edgar/data/39020/000118518526002997/0001185185-26-002997-index.htm", "headline": "FREQUENCY ELECTRONICS INC reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-07-18", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 714, "weakness_first_reported": "2024-08-02", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management assessed the effectiveness of the Company\u2019s internal control over financial reporting as of April 30, 2026. In making this assessment, management used the criteria established in Internal Control\u2014Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on this evaluation, the Company\u2019s management concluded that the Company\u2019s internal control over financial reporting was effective as of April 30, 2026. Financial Reporting This Annual Report on Form\u2026", "prior_accession": "0001185185-25-000806", "prior_url": "https://www.sec.gov/Archives/edgar/data/39020/000118518525000806/feim10k043025.htm" }, { "id": "63b6cd0ed6cc9b0e", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Energy Vault Holdings, Inc.", "cik": 1828536, "ticker": "NRGV", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 98100000.0, "form": "8-K", "filed": "2026-07-17", "accession": "0001828536-26-000090", "filing_url": "https://www.sec.gov/Archives/edgar/data/1828536/000182853626000090/0001828536-26-000090-index.htm", "headline": "Energy Vault Holdings, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "29aff5fb3695ba23", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "CLOUDASTRUCTURE, INC.", "cik": 1709628, "ticker": "CSAI", "sic_desc": "Computer services", "size_tier": "small", "public_float": 37952272.0, "form": "10-Q", "filed": "2026-07-17", "accession": "0001683168-26-005585", "filing_url": "https://www.sec.gov/Archives/edgar/data/1709628/000168316826005585/0001683168-26-005585-index.htm", "headline": "CLOUDASTRUCTURE, INC. cited accounting standard ASU 2018-07 for the first time in this filing series", "evidence": { "adopted": [ "2018-07" ], "adoption_year_stated": null, "contexts": [ "Stock-Based Compensation The Company applies ASC No. 718, \u201cCompensation-Stock Compensation,\u201d which requires that share-based payment transactions with employees and nonemployees, upon adoption of ASU 2018-07, be measured based on the grant date fair value of the equity instrument and recognized as compensation expense over the requisite service period, with a corresponding addition to equity." ], "new_standards": [ "2018-07" ], "prior_filed": "2025-11-13", "prior_form": "10-Q", "restates_existing_policy": false, "source": "accounting standards update (ASU) reference comparison", "why": "The summary of significant accounting policies changed materially from the previous comparable filing." }, "quote": "Stock-Based Compensation The Company applies ASC No. 718, \u201cCompensation-Stock Compensation,\u201d which requires that share-based payment transactions with employees and nonemployees, upon adoption of ASU 2018-07, be measured based on the grant date fair value of the equity instrument and recognized as compensation expense over the requisite service period, with a corresponding addition to equity.", "prior_accession": "0001683168-25-008294", "prior_url": "https://www.sec.gov/Archives/edgar/data/1709628/000168316825008294/cloudastructure_i10q-093025.htm" }, { "id": "454d811f5f05dade", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Asana, Inc.", "cik": 1477720, "ticker": "ASAN", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 1300000000.0, "form": "8-K", "filed": "2026-07-17", "accession": "0001628280-26-048674", "filing_url": "https://www.sec.gov/Archives/edgar/data/1477720/000162828026048674/0001628280-26-048674-index.htm", "headline": "Asana, Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item 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code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "85ff185c0bf52ad0", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "HealthLynked Corp", "cik": 1680139, "ticker": "HLYK", "sic_desc": "Services", "size_tier": "small", "public_float": 14334980.0, "form": "8-K", "filed": "2026-07-16", "accession": "0001213900-26-078695", "filing_url": "https://www.sec.gov/Archives/edgar/data/1680139/000121390026078695/0001213900-26-078695-index.htm", "headline": "HealthLynked Corp's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "dfc89a613c546451", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Harmony Biosciences Holdings, Inc.", "cik": 1802665, "ticker": "HRMY", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 1322400000.0, "form": "8-K", "filed": "2026-07-16", "accession": "0001104659-26-084095", "filing_url": "https://www.sec.gov/Archives/edgar/data/1802665/000110465926084095/0001104659-26-084095-index.htm", "headline": "Harmony Biosciences Holdings, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d5ac605a1864623b", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Fathom Holdings Inc.", "cik": 1753162, "ticker": "FTHM", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 22281129.0, "form": "10-Q", "filed": "2026-07-16", "accession": "0001628280-26-048455", "filing_url": "https://www.sec.gov/Archives/edgar/data/1753162/000162828026048455/0001628280-26-048455-index.htm", "headline": "Fathom Holdings Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-11-12", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "In response to the identified conditions, Bed Bath & Beyond, Inc. (\"BBBY\") has committed to provide financial support to the Company, for a year and one day following these issued financial statements. Based on BBBY's commitment and financial capacity, management believes it is probable that these plans will be effectively implemented and will mitigate the conditions that raised substantial doubt about the Company\u2019s ability to continue as a going concern for a period of at least one year from the date of the issuance of these condensed consolidated financial statements. Use of Estimates \u2014 The\u2026", "prior_accession": "0001628280-25-051342", "prior_url": "https://www.sec.gov/Archives/edgar/data/1753162/000162828025051342/fthm-20250930.htm" }, { "id": "4cb99b88d9176d2f", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Compass Diversified Holdings", "cik": 1345126, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1442225119.0, "form": "8-K", "filed": "2026-07-16", "accession": "0001345126-26-000057", "filing_url": "https://www.sec.gov/Archives/edgar/data/1345126/000134512626000057/0001345126-26-000057-index.htm", "headline": "Compass Diversified Holdings dismissed Grant Thornton and engaged Deloitte", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "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", "successor_auditor": "Deloitte", "successor_tier": "big_four", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "54455a3c427b7318", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Clean Energy Technologies, Inc.", "cik": 1329606, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 24043457.0, "form": "8-K", "filed": "2026-07-16", "accession": "0001493152-26-033582", "filing_url": "https://www.sec.gov/Archives/edgar/data/1329606/000149315226033582/0001493152-26-033582-index.htm", "headline": "Clean Energy Technologies, Inc. dismissed TAAD LLP and engaged Green Growth CPAs", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "TAAD LLP", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "GreenGrowth CPAs", "successor_tier": "other", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed.", "successor_auditor_as_filed": "Green Growth CPAs" }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b78aed913dff959f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "BioRestorative Therapies, Inc.", "cik": 1505497, "ticker": "BRTX", "sic_desc": "Services", "size_tier": "small", "public_float": 11463696.0, "form": "8-K", "filed": "2026-07-16", "accession": "0001493152-26-033593", "filing_url": "https://www.sec.gov/Archives/edgar/data/1505497/000149315226033593/0001493152-26-033593-index.htm", "headline": "BioRestorative Therapies, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "cf0ae151afd28e62", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "RetinalGenix Technologies Inc.", "cik": 1836295, "ticker": "", "sic_desc": "Medical instruments", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-07-15", "accession": "0001493152-26-033369", "filing_url": "https://www.sec.gov/Archives/edgar/data/1836295/000149315226033369/0001493152-26-033369-index.htm", "headline": "RetinalGenix Technologies Inc.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "", "predecessor_tier": "", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Vilki & Co", "successor_tier": "other", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b8c5d5c4971b9b7c", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Regen BioPharma Inc", "cik": 1589150, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 1054545.0, "form": "8-K", "filed": "2026-07-15", "accession": "0001493152-26-033364", "filing_url": "https://www.sec.gov/Archives/edgar/data/1589150/000149315226033364/0001493152-26-033364-index.htm", "headline": "Regen BioPharma Inc reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": null, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Simon & Edward LLP", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "", "successor_tier": "", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "682662d44adf1a51", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Purebase Corp", "cik": 1575858, "ticker": "PUBC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 4408132.0, "form": "NT 10-Q", "filed": "2026-07-15", "accession": "0001493152-26-033270", "filing_url": "https://www.sec.gov/Archives/edgar/data/1575858/000149315226033270/0001493152-26-033270-index.htm", "headline": "Purebase Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the three months ended May 31, 2026 (the \u201cReport\u201d) by the prescribed date of July 15, 2026 without unreasonable effort or expense because the Registrant needs additional time to finalize certain disclosures to be included in the Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the three months ended May 31, 2026 (the \u201cReport\u201d) by the prescribed date of July 15, 2026 without unreasonable effort or expense because the Registrant needs additional time to finalize certain disclosures to be included in the Report.", "prior_accession": "", "prior_url": "" }, { "id": "2845fcbfa054cfc8", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "PARK AEROSPACE CORP", "cik": 76267, "ticker": "PKE", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 352886100.0, "form": "NT 10-Q", "filed": "2026-07-15", "accession": "0001437749-26-023633", "filing_url": "https://www.sec.gov/Archives/edgar/data/76267/000143774926023633/0001437749-26-023633-index.htm", "headline": "PARK AEROSPACE CORP told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to timely file with the Securities and Exchange Commission its Annual Report on Form 10-Q for the quarterly period ended May 31, 2026 (the \u201cQuarterly Report\u201d) without unreasonable effort or expense. The Form 10-Q cannot be filed by the prescribed due date because additional time, resources and effort are required to complete work related to the Company\u2019s reporting and close procedures. The Company anticipates that the Annual Report will be filed no later than July 20, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to timely file with the Securities and Exchange Commission its Annual Report on Form 10-Q for the quarterly period ended May 31, 2026 (the \u201cQuarterly Report\u201d) without unreasonable effort or expense. The Form 10-Q cannot be filed by the prescribed due date because additional time, resources and effort are required to complete work related to the Company\u2019s reporting and close procedures. The Company anticipates that the Annual Report will be filed no later than July 20, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "7bfc978854d23866", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Kuber Resources Corp", "cik": 1081834, "ticker": "KUBR", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 270976291.0, "form": "CORRESP", "filed": "2026-07-15", "accession": "0001214659-26-000729", "filing_url": "https://www.sec.gov/Archives/edgar/data/1081834/000121465926000729/0001214659-26-000729-index.htm", "headline": "Kuber Resources Corp responded to SEC staff comments on segment reporting", "evidence": { "cited_sections": [ "Note 1 - Organization and Nature of Business, page 9", "Note 11 - Acquisition of Business under Common Control, page 21" ], "direction": "company to staff", "letter_dated": "2026-01-22", "published_on_edgar": "2026-07-15", "reviewing": "Kuber Resources Corp. Form 10-K for the year ended December 31, 2024, and Form 10-Q for the Quarterly Period Ended September 30, 2025, File No. 000-26119 Dear M", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Segment reporting", "Income taxes", "Revenue recognition", "Inventory", "Business combinations" ], "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." }, "quote": "Please revise to disclose the segment measure of profitability used by the CODM and how the CODM uses such measure in allocating resources and assessing performance. Note that for a single reportable segment entity we would generally expect that net income is the required measure. In addition, disclose the significant expense categories that are regularly provided to the CODM and included in the reported segment\u2026", "prior_accession": "", "prior_url": "" }, { "id": "ad3ddca19af59e01", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Kuber Resources Corp", "cik": 1081834, "ticker": "KUBR", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 270976291.0, "form": "CORRESP", "filed": "2026-07-15", "accession": "0001214659-26-001322", "filing_url": "https://www.sec.gov/Archives/edgar/data/1081834/000121465926001322/0001214659-26-001322-index.htm", "headline": "Kuber Resources Corp responded to SEC staff comments on segment reporting", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2026-02-09", "published_on_edgar": "2026-07-15", "reviewing": "Kuber Resources Corp. Form 10-K for the year ended December 31, 2024, and Form 10-Q for the Quarterly Period Ended September 30, 2025, File No. 000-26119 Dear M", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Segment reporting", "Income taxes", "Revenue recognition", "Business combinations", "Goodwill and impairment" ], "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." }, "quote": "We note the proposed disclosure provided in your response to prior comment 1. Please further revise to discuss how the CODM uses the segment measure of profitability in assessing segment performance and deciding how to allocate resources. Refer to ASC 280-10-50-29(f) and the example in ASC 280-10-55-54(c). Response: The Company acknowledges the Staff\u2019s comment. The Company proposes to further revise Note 2 (Segment\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b2cef7484ad5484e", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Kuber Resources Corp", "cik": 1081834, "ticker": "KUBR", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 270976291.0, "form": "UPLOAD", "filed": "2026-07-15", "accession": "0000000000-25-011560", "filing_url": "https://www.sec.gov/Archives/edgar/data/1081834/000000000025011560/0000000000-25-011560-index.htm", "headline": "SEC staff questioned Kuber Resources Corp's accounting for segment reporting", "evidence": { "cited_sections": [ "Note 1 - Organization and Nature of Business, page 9", "Note 11 - Acquisition of Business under Common Control, page 21" ], "direction": "staff to company", "letter_dated": "2025-12-15", "published_on_edgar": "2026-07-15", "reviewing": "Kuber Resources Corp Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Quarterly Period Ended September 30, 2025 File No. 000-26119 Dear R", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Segment reporting", "Business combinations" ], "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." }, "quote": "Please revise to disclose the segment measure of profitability used by the CODM and how the CODM uses such measure in allocating resources and assessing performance. Note that for a single reportable segment entity we would generally expect that net income is the required measure. In addition, disclose the significant expense categories that are regularly provided to the CODM and included in the reported segment\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9b12c4c42ed8bca2", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Kuber Resources Corp", "cik": 1081834, "ticker": "KUBR", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 270976291.0, "form": "UPLOAD", "filed": "2026-07-15", "accession": "0000000000-26-001066", "filing_url": "https://www.sec.gov/Archives/edgar/data/1081834/000000000026001066/0000000000-26-001066-index.htm", "headline": "SEC staff questioned Kuber Resources Corp's accounting for segment reporting", "evidence": { "cited_sections": [ "Note 11 - Acquisition of Business under Common Control, page 21" ], "direction": "staff to company", "letter_dated": "2026-01-29", "published_on_edgar": "2026-07-15", "reviewing": "Kuber Resources Corp Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Quarterly Period Ended September 30, 2025 File No. 000-26119 Dear R", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Segment reporting", "Business combinations" ], "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." }, "quote": "We note the proposed disclosure provided in your response to prior comment 1. Please further revise to discuss how the CODM uses the segment measure of profitability in assessing segment performance and deciding how to allocate resources. Refer to ASC 280-10-50-29(f) and the example in ASC 280-10-55-54(c). Note 14 - Concentrations, Risks, and Uncertainties (c) Unissued VAT invoices, page F-18 2. We note your\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d80b8e5456f1e1b5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Hestia Insight Inc.", "cik": 1813603, "ticker": "HSTA", "sic_desc": "Services", "size_tier": "small", "public_float": 4432530.0, "form": "NT 10-Q", "filed": "2026-07-15", "accession": "0001683168-26-005536", "filing_url": "https://www.sec.gov/Archives/edgar/data/1813603/000168316826005536/0001683168-26-005536-index.htm", "headline": "Hestia Insight Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company\u2019s Quarterly Report on Form 10-Q for the quarterly period ended May 31, 2026 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company\u2019s Quarterly Report on Form 10-Q for the quarterly period ended May 31, 2026 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "f45d1933cb3db1dd", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "HIGH WIRE NETWORKS, INC.", "cik": 1413891, "ticker": "", "sic_desc": "Telecommunications", "size_tier": "small", "public_float": 3130791.0, "form": "8-K", "filed": "2026-07-15", "accession": "0001683168-26-005550", "filing_url": "https://www.sec.gov/Archives/edgar/data/1413891/000168316826005550/0001683168-26-005550-index.htm", "headline": "HIGH WIRE NETWORKS, INC. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "132be4512655d67d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Eagle Nuclear Energy Corp.", "cik": 2089283, "ticker": "NUCL", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-07-15", "accession": "0001104659-26-083915", "filing_url": "https://www.sec.gov/Archives/edgar/data/2089283/000110465926083915/0001104659-26-083915-index.htm", "headline": "Eagle Nuclear Energy Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended May 31, 2026 (the \u201cForm 10-Q\u201d) by the prescribed due date because the Company is in the process of finalizing the financial statements for the quarter ended May 31, 2026 and will need additional time to complete and finalize such financial statements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended May 31, 2026 (the \u201cForm 10-Q\u201d) by the prescribed due date because the Company is in the process of finalizing the financial statements for the quarter ended May 31, 2026 and will need additional time to complete and finalize such financial statements.", "prior_accession": "", "prior_url": "" }, { "id": "11495ab2e46bd1ba", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "BayFirst Financial Corp.", "cik": 1649739, "ticker": "", "sic_desc": "State commercial banks", "size_tier": "small", "public_float": 49311868.0, "form": "8-K", "filed": "2026-07-15", "accession": "0001649739-26-000041", "filing_url": "https://www.sec.gov/Archives/edgar/data/1649739/000164973926000041/0001649739-26-000041-index.htm", "headline": "BayFirst Financial Corp. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3907ff8fdadc3113", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Ankam, Inc.", "cik": 1781629, "ticker": "ANKM", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-07-15", "accession": "0001683168-26-005538", "filing_url": "https://www.sec.gov/Archives/edgar/data/1781629/000168316826005538/0001683168-26-005538-index.htm", "headline": "Ankam, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Due to events unforeseen by the Company, it is unable to complete its Quarterly Report on Form 10-Q for the period ending May 31, 2026 without an unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Due to events unforeseen by the Company, it is unable to complete its Quarterly Report on Form 10-Q for the period ending May 31, 2026 without an unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "46e7e8e966f8d5ba", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "AI Era Corp.", "cik": 1605331, "ticker": "AERA", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 2731446.0, "form": "NT 10-Q", "filed": "2026-07-15", "accession": "0001663577-26-000212", "filing_url": "https://www.sec.gov/Archives/edgar/data/1605331/000166357726000212/0001663577-26-000212-index.htm", "headline": "AI Era Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Quarterly Report on Form 10-Q for the period ended May 31, 2026. The Registrant expects to file the Quarterly Report on or before July 20, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Quarterly Report on Form 10-Q for the period ended May 31, 2026. The Registrant expects to file the Quarterly Report on or before July 20, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "751b2423778562f7", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Yinfu Gold Corp.", "cik": 1438461, "ticker": "ELRE", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-07-14", "accession": "0001640334-26-001178", "filing_url": "https://www.sec.gov/Archives/edgar/data/1438461/000164033426001178/0001640334-26-001178-index.htm", "headline": "Yinfu Gold Corp. cited accounting standard ASU 2016-13 for the first time in this filing series", "evidence": { "adopted": [ "2016-13" ], "adoption_year_stated": null, "contexts": [ "Expected credit loss The Company adopted ASU 2016-13 Financial Instruments \u2014 Credit Losses (ASC Topic 326): Measurement of Credit Losses on Financial Instruments, which replaced the incurred loss methodology with an expected loss methodology that is referred to as the current expected credit loss (\u201cCECL\u201d) methodology." ], "new_standards": [ "2016-13", "2024-03", "2025-11" ], "prior_filed": "2026-01-27", "prior_form": "10-K/A", "restates_existing_policy": false, "source": "accounting standards update (ASU) reference comparison", "why": "The summary of significant accounting policies changed materially from the previous comparable filing." }, "quote": "Expected credit loss The Company adopted ASU 2016-13 Financial Instruments \u2014 Credit Losses (ASC Topic 326): Measurement of Credit Losses on Financial Instruments, which replaced the incurred loss methodology with an expected loss methodology that is referred to as the current expected credit loss (\u201cCECL\u201d) methodology.", "prior_accession": "0001640334-26-000139", "prior_url": "https://www.sec.gov/Archives/edgar/data/1438461/000164033426000139/yinfu_10ka.htm" }, { "id": "b89deaf22612ca94", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "VivoSim Labs, INC.", "cik": 1497253, "ticker": "VIVS", "sic_desc": "Biological products", "size_tier": "small", "public_float": 7720472.0, "form": "10-K", "filed": "2026-07-14", "accession": "0001193125-26-303316", "filing_url": "https://www.sec.gov/Archives/edgar/data/1497253/000119312526303316/0001193125-26-303316-index.htm", "headline": "VivoSim Labs, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-07-29", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern Uncertainty The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the consolidated financial statements, the Company has incurred recurring losses and negative cash flows from operations and is dependent on additional financing to fund operations. These conditions raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans regarding these matters are also described in Note 1. The consolidated financial statements do not include any adjustments\u2026", "prior_accession": "0000950170-25-099620", "prior_url": "https://www.sec.gov/Archives/edgar/data/1497253/000095017025099620/vivs-20250331.htm" }, { "id": "a3c933287a459cb4", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SunPower Inc.", "cik": 1838987, "ticker": "SPWR", "sic_desc": "Construction", "size_tier": "mid", "public_float": 85200000.0, "form": "8-K", "filed": "2026-07-14", "accession": "0001213900-26-077975", "filing_url": "https://www.sec.gov/Archives/edgar/data/1838987/000121390026077975/0001213900-26-077975-index.htm", "headline": "SunPower Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e5d494e2a4242aae", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Streamex Corp.", "cik": 1530766, "ticker": "STEX", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 190000000.0, "form": "CORRESP", "filed": "2026-07-14", "accession": "0001493152-26-002812", "filing_url": "https://www.sec.gov/Archives/edgar/data/1530766/000149315226002812/0001493152-26-002812-index.htm", "headline": "Streamex Corp. responded to SEC staff comments on business combinations", "evidence": { "cited_sections": [ "Note 13 - Business Combination, page 25" ], "direction": "company to staff", "letter_dated": "2026-01-20", "published_on_edgar": "2026-07-14", "reviewing": "Streamex Corp. Form 10-K filed April 15, 2025 Form 10-Q filed November 14, 2025 File No. 001-38659 Dear Ms. Baker and Mr. O\u2019Brien: Streamex Corp. Inc. (f/k/a Bi", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Business combinations", "Goodwill and impairment", "Fair value", "Leases", "Going concern", "Crypto assets" ], "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." }, "quote": "Please tell us how you considered these factors in determining the accounting for the transaction. Accounting Summary Variable Interest Model Considerations: Management evaluated the transaction under ASC 810 and concluded Streamex is a variable interest entity (\u201cVIE\u201d) and BioSig is the primary beneficiary as of closing. Accordingly, BioSig obtained the controlling financial interest at closing and is identified as\u2026", "prior_accession": "", "prior_url": "" }, { "id": "82d9a5e4814f225a", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Streamex Corp.", "cik": 1530766, "ticker": "STEX", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 190000000.0, "form": "UPLOAD", "filed": "2026-07-14", "accession": "0000000000-25-011748", "filing_url": "https://www.sec.gov/Archives/edgar/data/1530766/000000000025011748/0000000000-25-011748-index.htm", "headline": "SEC staff questioned Streamex Corp.'s accounting for business combinations", "evidence": { "cited_sections": [ "Note 13 - Business Combination, page 25" ], "direction": "staff to company", "letter_dated": "2025-12-22", "published_on_edgar": "2026-07-14", "reviewing": "Streamex Corp. Form 10-K filed April 15, 2025 Form 10-Q filed November 14, 2025 File No. 001-38659 Dear Ferdinand Groenewald: We have limited our review of your", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Business combinations", "Goodwill and impairment" ], "why": "SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. 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"severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "", "successor_tier": "", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a770b5e7a49f5b3b", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Rocky Mountain Chocolate Factory, Inc.", "cik": 1616262, "ticker": "RMCF", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 9027434.0, "form": "10-Q", "filed": "2026-07-14", "accession": "0001193125-26-303159", "filing_url": "https://www.sec.gov/Archives/edgar/data/1616262/000119312526303159/0001193125-26-303159-index.htm", "headline": "Rocky Mountain Chocolate Factory, Inc. cited accounting standard ASU 2025-05 for the first time in this filing series", "evidence": { "adopted": [ "2025-05" ], "adoption_year_stated": 2026, "contexts": [ "New Accounting Pronouncements Adopted Effective March 1, 2026, the Company adopted ASU 2025-05, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets, and elected the practical expedient available under the standard for qualifying current accounts receivable and contract assets." ], "new_standards": [ "2024-03", "2025-05", "2025-11" ], "prior_filed": "2026-01-13", "prior_form": "10-Q", "restates_existing_policy": false, "source": "accounting standards update (ASU) reference comparison", "why": "The summary of significant accounting policies changed materially from the previous comparable filing." }, "quote": "New Accounting Pronouncements Adopted Effective March 1, 2026, the Company adopted ASU 2025-05, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets, and elected the practical expedient available under the standard for qualifying current accounts 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financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e5c53e87b226b213", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Fortrea Holdings Inc.", "cik": 1965040, "ticker": "FTRE", "sic_desc": "Services", "size_tier": "large", "public_float": 2100000000.0, "form": "8-K", "filed": "2026-07-14", "accession": "0001628280-26-048152", "filing_url": "https://www.sec.gov/Archives/edgar/data/1965040/000162828026048152/0001628280-26-048152-index.htm", "headline": "Fortrea Holdings Inc.'s Chief Accounting Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial 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The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for opinion These consolidated financial statements are the responsibility of the Company\u2019s management. 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code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "af310a6ab54296f5", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Streamex Corp.", "cik": 1530766, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 190000000.0, "form": "8-K", "filed": "2026-07-13", "accession": "0001493152-26-033083", "filing_url": "https://www.sec.gov/Archives/edgar/data/1530766/000149315226033083/0001493152-26-033083-index.htm", "headline": "CBIZ resigned as Streamex Corp.'s auditor", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": null, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "CBIZ", "predecessor_tier": "national", "severity": 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"predecessor_auditor": "Ham, Langston and Brezina, LLP", "predecessor_tier": "other", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "", "successor_tier": "", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e2989badf674ea1b", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Royale Energy, Inc.", "cik": 1694617, "ticker": "ROYL", "sic_desc": "Mining", "size_tier": "small", "public_float": 1545769.0, "form": "10-K", "filed": "2026-07-13", "accession": "0001185185-26-002897", "filing_url": "https://www.sec.gov/Archives/edgar/data/1694617/000118518526002897/0001185185-26-002897-index.htm", "headline": "Royale Energy, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-09", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern Uncertainty The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the consolidated financial statements, the Company has suffered recurring losses from operations and has a working capital deficiency that raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.\u2026", "prior_accession": "0001185185-25-000271", "prior_url": "https://www.sec.gov/Archives/edgar/data/1694617/000118518525000271/royl10k123124.htm" }, { "id": "54ff13769894bb24", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Iron Horse Acquisition II Corp.", "cik": 2051985, "ticker": "IRHO", "sic_desc": "Business services", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-07-13", "accession": "0001213900-26-077587", "filing_url": "https://www.sec.gov/Archives/edgar/data/2051985/000121390026077587/0001213900-26-077587-index.htm", "headline": "Iron Horse Acquisition II Corp. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": true, "caveat": "This is a blank-check company: the doubt is about completing a business combination within its permitted period, which every such company discloses. It describes the structure, not a trading business.", "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-04-02", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "In addition, Management has determined that if the Company is unable to complete an initial Business Combination within the Combination Period, then the Company will cease all operations except for the purpose of liquidating. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management plans to consummate an initial Business Combination prior to the end of the Combination Period. No adjustments have been made to the carrying amounts of assets or liabilities should the Company be required to liquidate after the end of the combination period.\u2026", "prior_accession": "0001213900-26-039388", "prior_url": "https://www.sec.gov/Archives/edgar/data/2051985/000121390026039388/ea0284245-10q_iron2.htm" }, { "id": "7875c232962cfaaf", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "COSTAR GROUP, INC.", "cik": 1057352, "ticker": "CSGP", "sic_desc": "Business services", "size_tier": "mega", "public_float": 33900000000.0, "form": "8-K", "filed": "2026-07-13", "accession": "0001057352-26-000054", "filing_url": "https://www.sec.gov/Archives/edgar/data/1057352/000105735226000054/0001057352-26-000054-index.htm", "headline": "COSTAR GROUP, INC.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7e300cf1a93e4981", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AMERICAN SHARED HOSPITAL SERVICES", "cik": 744825, "ticker": "AMS", "sic_desc": "Services", "size_tier": "small", "public_float": 15497000.0, "form": "8-K", "filed": "2026-07-13", "accession": "0001437749-26-023433", "filing_url": "https://www.sec.gov/Archives/edgar/data/744825/000143774926023433/0001437749-26-023433-index.htm", "headline": "AMERICAN SHARED HOSPITAL SERVICES's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "502f60a1433d0fd9", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "monday.com Ltd.", "cik": 1845338, "ticker": "MNDY", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "CORRESP", "filed": "2026-07-10", "accession": "0001178913-25-003480", "filing_url": "https://www.sec.gov/Archives/edgar/data/1845338/000117891325003480/0001178913-25-003480-index.htm", "headline": "monday.com Ltd. responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-10-09", "published_on_edgar": "2026-07-10", "reviewing": "monday.com Ltd. Form 20-F for the Year Ended December 31, 2024 File No. 001-40461 Dear Ms. Etheredge and Mr. Littlepage: This letter is in response to the lette", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Segment reporting", "Non-GAAP measures", "Revenue recognition" ], "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." }, "quote": "Please revise to provide a more substantive analysis of the reasons for changes in revenue during the periods presented. Your discussion should address the impact of changes in pricing, new or expanded product lines, and to the extent possible, quantify increases driven by existing customers separate from increases attributable to new customers. We note, for example, that the Q4 2024 and Q2 2025 shareholder letters\u2026", "prior_accession": "", "prior_url": "" }, { "id": "1fa0e59c652963e9", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "monday.com Ltd.", "cik": 1845338, "ticker": "MNDY", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-07-10", "accession": "0000000000-25-009881", "filing_url": "https://www.sec.gov/Archives/edgar/data/1845338/000000000025009881/0000000000-25-009881-index.htm", "headline": "SEC staff questioned monday.com Ltd.'s accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-11", "published_on_edgar": "2026-07-10", "reviewing": "monday.com Ltd. Form 20-F for the Year Ended December 31, 2024 File No. 001-40461 Dear Eliran Glazer: We have limited our review of your filing to the financial", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Segment reporting" ], "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." }, "quote": "Please revise to provide a more substantive analysis of the reasons for changes in revenue during the periods presented. Your discussion should address the impact of changes in pricing, new or expanded product lines, and to the extent possible, quantify increases driven by existing customers separate from increases attributable to new customers. We note, for example, that the Q4 2024 and Q2 2025 shareholder letters\u2026", "prior_accession": "", "prior_url": "" }, { "id": "7fc2d540b7258d0c", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Tokyo Lifestyle Co., Ltd.", "cik": 1836242, "ticker": "TKLF", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-07-10", "accession": "0001213900-26-077137", "filing_url": "https://www.sec.gov/Archives/edgar/data/1836242/000121390026077137/0001213900-26-077137-index.htm", "headline": "Tokyo Lifestyle Co., Ltd. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Under ASC 606, revenue is recognized when control of promised goods is transferred or service is rendered to the Company\u2019s customers in an amount of consideration to which an entity expects to be entitled to in exchange for those goods or services, and it is probable that the Company will collect the consideration.", "The Company currently generates its revenue through retail and wholesale of Japanese beauty and health products, luxury and electronic products, collectible cards and trendy toys, as well as sundry and other products and services, through a multi-channel distribution network." ], "prior_filed": "2025-07-10", "prior_form": "20-F", "similarity": 0.011, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Under ASC 606, revenue is recognized when control of promised goods is transferred or service is rendered to the Company\u2019s customers in an amount of consideration to which an entity expects to be entitled to in exchange for those goods or services, and it is probable that the Company will collect the consideration.", "prior_accession": "0001213900-25-062769", "prior_url": "https://www.sec.gov/Archives/edgar/data/1836242/000121390025062769/ea0246994-20f_tokyo.htm" }, { "id": "5b2ec54621dd1e5d", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "TANTECH HOLDINGS LTD", "cik": 1588084, "ticker": "TANH", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "CORRESP", "filed": "2026-07-10", "accession": "0001477932-25-006863", "filing_url": "https://www.sec.gov/Archives/edgar/data/1588084/000147793225006863/0001477932-25-006863-index.htm", "headline": "TANTECH HOLDINGS LTD responded to SEC staff comments on income taxes", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-18", "published_on_edgar": "2026-07-10", "reviewing": "Tantech Holdings Ltd Form 20-F for the Fiscal Year Ended December 31, 2024 File No. 001-36885 Dear Ms. Houser, Ms. Shafique, Ms. Park and Mr. O\u2019Leary: This lett", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Income taxes", "Goodwill and impairment" ], "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." }, "quote": "We note that on December 29, 2023, you sold your 100% equity interest in Jikang Energy and Tantech Bamboo for consideration of $0.7 million and recognized a gain of $3.6 million that positively impacted income before income tax for fiscal year 2023 by 38.5%. Please tell us and expand your disclosures to explain why you have not reflected the consideration in your statement of cash flows and the facts and\u2026", "prior_accession": "", "prior_url": "" }, { "id": "73c5dc6f4d4a072a", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "TANTECH HOLDINGS LTD", "cik": 1588084, "ticker": "TANH", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-07-10", "accession": "0000000000-25-009429", "filing_url": "https://www.sec.gov/Archives/edgar/data/1588084/000000000025009429/0000000000-25-009429-index.htm", "headline": "SEC staff questioned TANTECH HOLDINGS LTD's accounting for income taxes", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-02", "published_on_edgar": "2026-07-10", "reviewing": "Tantech Holdings Ltd Form 20-F for Fiscal Year Ended December 31, 2024 File No. 001-36885 Dear Zheyuan Liu: We have reviewed your filing and have the following ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Income taxes", "Goodwill and impairment" ], "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." }, "quote": "We note that on December 29, 2023, you sold your 100% equity interest in Jikang Energy and Tantech Bamboo for consideration of $0.7 million and recognized a gain of $3.6 million that positively impacted income before income tax for fiscal year 2023 by 38.5%. Please tell us and expand your disclosures to explain why you have not reflected the consideration in your statement of cash flows and the facts and\u2026", "prior_accession": "", "prior_url": "" }, { "id": "57a92c0963d6bcda", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Stabilis Solutions, Inc.", "cik": 1043186, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 24699074.0, "form": "8-K", "filed": "2026-07-10", "accession": "0001437749-26-023321", "filing_url": "https://www.sec.gov/Archives/edgar/data/1043186/000143774926023321/0001437749-26-023321-index.htm", "headline": "Stabilis Solutions, Inc.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": null, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Ham, Langston and Brezina, LLP", "predecessor_tier": "other", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "", "successor_tier": "", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "aa046fcf4623ab32", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Sports Entertainment Gaming Global Corp", "cik": 1673481, "ticker": "SEGG", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 5800000.0, "form": "10-K", "filed": "2026-07-10", "accession": "0001493152-26-032786", "filing_url": "https://www.sec.gov/Archives/edgar/data/1673481/000149315226032786/0001493152-26-032786-index.htm", "headline": "Sports Entertainment Gaming Global Corp disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "not comparable", "located_in": "going-concern note", "prior_filed": "2025-05-13", "prior_form": "10-K/A", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "Lottery.com Inc.", "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." }, "quote": "As discussed in Note 2, the Company suffered an accumulated deficit of $(284,007,361), net loss of $(20,805,067) and a negative working capital of $(19,019,072). The Company is dependent on obtaining additional working capital funding from the sale of equity and/or debt securities to execute its plans and continue operations. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. These financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These financial statements are the\u2026", "prior_accession": "0001641172-25-009792", "prior_url": "https://www.sec.gov/Archives/edgar/data/1673481/000164117225009792/form10-ka.htm" }, { "id": "39f75e8e5ad6be5d", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Sports Entertainment Gaming Global Corp", "cik": 1673481, "ticker": "SEGG", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 5800000.0, "form": "10-K", "filed": "2026-07-10", "accession": "0001493152-26-032786", "filing_url": "https://www.sec.gov/Archives/edgar/data/1673481/000149315226032786/0001493152-26-032786-index.htm", "headline": "Sports Entertainment Gaming Global Corp cited accounting standard ASU 2018-07 for the first time in this filing series", "evidence": { "adopted": [ "2018-07" ], "adoption_year_stated": 2019, "caveat": "The filing states this standard was adopted in 2019, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "Stock-based Compensation Effective October 1, 2019, the Company adopted ASU 2018-07, Compensation - \u201cStock Compensation (Topic 718): Improvements to Nonemployee Share-based Payment Accounting\u201d (\u201cASC 718\u201d), which addresses aspects of the accounting for nonemployee share-based payment transactions and accounts for share-based awards to employees in accordance with ASC 718, Stock Compensation." ], "new_standards": [ "2016-13", "2018-07", "2023-07", "2023-09" ], "prior_filed": "2025-05-13", "prior_form": "10-K/A", "restates_existing_policy": true, "source": "accounting standards update (ASU) reference comparison", "why": "The summary of significant accounting policies changed materially from the previous comparable filing." }, "quote": "Stock-based Compensation Effective October 1, 2019, the Company adopted ASU 2018-07, Compensation - \u201cStock Compensation (Topic 718): Improvements to Nonemployee Share-based Payment Accounting\u201d (\u201cASC 718\u201d), which addresses aspects of the accounting for nonemployee share-based payment transactions and accounts for share-based awards to employees in accordance with ASC 718, Stock Compensation.", "prior_accession": "0001641172-25-009792", "prior_url": "https://www.sec.gov/Archives/edgar/data/1673481/000164117225009792/form10-ka.htm" }, { "id": "3b62b41761450260", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SUIC Worldwide Holdings Ltd.", "cik": 1394108, "ticker": "SUIC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1325972.0, "form": "8-K", "filed": "2026-07-10", "accession": "0001477932-26-004250", "filing_url": "https://www.sec.gov/Archives/edgar/data/1394108/000147793226004250/0001477932-26-004250-index.htm", "headline": "SUIC Worldwide Holdings Ltd.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1272d25d2409c1ae", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "NATURAL GAS SERVICES GROUP INC", "cik": 1084991, "ticker": "", "sic_desc": "Mining", "size_tier": "mid", "public_float": 181900000.0, "form": "8-K", "filed": "2026-07-10", "accession": "0001084991-26-000064", "filing_url": "https://www.sec.gov/Archives/edgar/data/1084991/000108499126000064/0001084991-26-000064-index.htm", "headline": "NATURAL GAS SERVICES GROUP INC's auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": null, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Ham, Langston and Brezina, LLP", "predecessor_tier": "other", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "", "successor_tier": "", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed.", "predecessor_auditor_as_filed": "Ham, Langston & Brezina, L.L.P" }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9bc36ea82de26025", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "INNSUITES HOSPITALITY TRUST", "cik": 82473, "ticker": "", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 3716836.0, "form": "8-K", "filed": "2026-07-10", "accession": "0001493152-26-032754", "filing_url": "https://www.sec.gov/Archives/edgar/data/82473/000149315226032754/0001493152-26-032754-index.htm", "headline": "INNSUITES HOSPITALITY TRUST reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": null, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Simon & Edward LLP", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "", "successor_tier": "", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "fd36b231a4ead0eb", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Cloopen Group Holding Ltd", "cik": 1804583, "ticker": "RAASY", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-07-10", "accession": "0000000000-25-010086", "filing_url": "https://www.sec.gov/Archives/edgar/data/1804583/000000000025010086/0000000000-25-010086-index.htm", "headline": "SEC staff questioned Cloopen Group Holding Ltd's accounting for revenue recognition", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-17", "published_on_edgar": "2026-07-10", "reviewing": "Cloopen Group Holding Ltd Form 20-F for Fiscal Year Ended December 31, 2024 Dear Yipeng Li: We have limited our review of your filing to the financial statement", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Revenue recognition", "Non-GAAP measures" ], "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." }, "quote": "We note from your disclosure that you exclude Hong Kong and Macau from your definition of \u201cPRC\u201d or \u201cChina\u201d for the purpose of your annual report. In future filings, please revise to remove the exclusion of Hong Kong and Macau from such definition. Clarify that all the legal and operational risks associated with having operations in the People\u2019s Republic of China (PRC) also apply to operations in Hong Kong and Macau.\u2026", "prior_accession": "", "prior_url": "" }, { "id": "3048eba657241f0b", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Cloopen Group Holding Ltd", "cik": 1804583, "ticker": "RAASY", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-07-10", "accession": "0000000000-25-011269", "filing_url": "https://www.sec.gov/Archives/edgar/data/1804583/000000000025011269/0000000000-25-011269-index.htm", "headline": "SEC staff questioned Cloopen Group Holding Ltd's accounting for income taxes", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-12-04", "published_on_edgar": "2026-07-10", "reviewing": "Cloopen Group Holding Ltd Form 20-F for Fiscal Year Ended December 31, 2024 Response dated November 21, 2025 Dear Yipeng Li: We have reviewed your November 21, ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Income taxes" ], "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." }, "quote": "We note your proposed disclosure in response to prior comment 1. Please further revise your proposed disclosure to remove the exclusion of Hong Kong and Macau from the definition of \"PRC\" and \"China.\" Revise to clearly state that all the legal and operational risks associated with having operations in the People\u2019s Republic of China (PRC) also apply to operations and entities in Hong Kong and Macau. This disclosure\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d7a7a68c0b53e157", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "CHINA NATURAL RESOURCES INC", "cik": 793628, "ticker": "CHNR", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-07-10", "accession": "0000000000-25-008297", "filing_url": "https://www.sec.gov/Archives/edgar/data/793628/000000000025008297/0000000000-25-008297-index.htm", "headline": "SEC staff questioned CHINA NATURAL RESOURCES INC's accounting for going concern", "evidence": { "cited_sections": [ "Item 16F. Changes in Registrant's Certifying Accountant, page 78" ], "direction": "staff to company", "letter_dated": "2025-08-07", "published_on_edgar": "2026-07-10", "reviewing": "China Natural Resources, Inc. 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Property Plant and Equipment, page 58", "Item 601) \u2013 Exhibit 96.1, page 68", "Item 601) \u2013 Exhibit 96.2, page 68", "Item 601) \u2013 Exhibit 96.3, page 61" ], "direction": "company to staff", "letter_dated": "2025-09-23", "published_on_edgar": "2026-07-10", "reviewing": "Cementos Pacasmayo S.A.A. Form 20-F for Fiscal Year Ended December 31, 2024 Filed April 29, 2025 File No. 001-35401 Dear Ms. Parker: On behalf of Cementos Pacas", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Internal control", "MD&A" ], "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." }, "quote": "We note that you have disclosed resources and reserves for each material property on pages 58, 68, and 77 and that these quantities are reported as materials delivered to the cement plant. Consistent with Item 1304(d)(1) of Regulation S-K, please tell us the metallurgical recovery factor(s) that can be used to convert the feed to the cement plant to the final saleable cement tonnes, and confirm that you will include\u2026", "prior_accession": "", "prior_url": "" }, { "id": "a1696646982a9405", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "CEMENTOS PACASMAYO SAA", "cik": 1221029, "ticker": "CPAC", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-07-10", "accession": "0000000000-25-009824", "filing_url": "https://www.sec.gov/Archives/edgar/data/1221029/000000000025009824/0000000000-25-009824-index.htm", "headline": "SEC staff questioned CEMENTOS PACASMAYO SAA's accounting for internal control", "evidence": { "cited_sections": [ "Item 4. Information on the Company D. Property Plant and Equipment, page 58", "Item 19. 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Consistent with Item 1304(d)(1) of Regulation S-K, please tell us the metallurgical recovery factor(s) that can be used to convert the feed to the cement plant to the final saleable cement tonnes, and confirm that you will include\u2026", "prior_accession": "", "prior_url": "" }, { "id": "bfa097035c91a47c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Ategrity Specialty Insurance Co Holdings", "cik": 2040491, "ticker": "ASIC", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 200155433.0, "form": "8-K", "filed": "2026-07-10", "accession": "0002040491-26-000029", "filing_url": "https://www.sec.gov/Archives/edgar/data/2040491/000204049126000029/0002040491-26-000029-index.htm", "headline": "Ategrity Specialty Insurance Co Holdings's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "228d82f58f924a6f", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Ainos, Inc.", "cik": 1014763, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 4400000.0, "form": "8-K", "filed": "2026-07-10", "accession": "0001493152-26-032835", "filing_url": "https://www.sec.gov/Archives/edgar/data/1014763/000149315226032835/0001493152-26-032835-index.htm", "headline": "Ainos, Inc. dismissed its auditor and engaged DLEE Accountancy", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "", "predecessor_tier": "", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "DLEE Accountancy, Inc", "successor_tier": "other", "tier_downgrade": false, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4b20868c8cbe1f36", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "ARGENX SE", "cik": 1697862, "ticker": "ARGX", "sic_desc": "Biological products", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-07-10", "accession": "0000000000-25-009040", "filing_url": "https://www.sec.gov/Archives/edgar/data/1697862/000000000025009040/0000000000-25-009040-index.htm", "headline": "SEC staff questioned ARGENX SE's accounting for MD&A", "evidence": { "cited_sections": [ "Item 4.B Business Overview Intellectual Property, page 55" ], "direction": "staff to company", "letter_dated": "2025-08-25", "published_on_edgar": "2026-07-10", "reviewing": "ARGENX SE Form 20-F for Fiscal Year Ended December 31, 2024 File No. 001-38097 Dear Karl Gubitz: We have reviewed your filing and have the following comments. P", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A" ], "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." }, "quote": "We note that you do not include discussion of any patent rights directed to efgartigimod on page 56. To the extent any patent rights that you own or license with respect to this program are material to your business, please revise future filings to include disclosure that describes such patents or patent applications on an individual or patent family basis, or otherwise advise. ITEM 5.A. Operating and Financial\u2026", "prior_accession": "", "prior_url": "" }, { "id": "afdddc5758285967", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Travere Therapeutics, Inc.", "cik": 1438533, "ticker": "TVTX", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 1309524306.0, "form": "8-K", "filed": "2026-07-09", "accession": "0001438533-26-000054", "filing_url": "https://www.sec.gov/Archives/edgar/data/1438533/000143853326000054/0001438533-26-000054-index.htm", "headline": "Travere Therapeutics, Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "704eeb84495c915a", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "SemiLEDs Corp", "cik": 1333822, "ticker": "LEDS", "sic_desc": "Semiconductors", "size_tier": "small", "public_float": 5700000.0, "form": "CORRESP", "filed": "2026-07-09", "accession": "0001193125-26-015899", "filing_url": "https://www.sec.gov/Archives/edgar/data/1333822/000119312526015899/0001193125-26-015899-index.htm", "headline": "SemiLEDs Corp responded to SEC staff comments on revenue recognition", "evidence": { "cited_sections": [ "Note 2 - Summary of Significant Accounting Policies Revenue Recognition, page 52" ], "direction": "company to staff", "letter_dated": "2026-01-20", "published_on_edgar": "2026-07-09", "reviewing": "SemiLEDs Corp Form 10-K for the fiscal year ended August 31, 2025 Filed November 28, 2025 File No. 001-34992 Dear Sirs: In responding to your comment letter dat", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Revenue recognition", "MD&A", "Inventory" ], "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." }, "quote": "We note your new business initiative (i.e., buy-sell orders of equipment) has significantly impacted your revenues and cost of revenues. Please address the following items. \u2022 In future filings, expand your disclosure (here and within your critical accounting policies and estimates on page 33) to clearly discuss buy-sell orders of equipment and your related accounting policies, including but not limited to gross\u2026", "prior_accession": "", "prior_url": "" }, { "id": "19a7e701e68f914f", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "SemiLEDs Corp", "cik": 1333822, "ticker": "LEDS", "sic_desc": "Semiconductors", "size_tier": "small", "public_float": 5700000.0, "form": "UPLOAD", "filed": "2026-07-09", "accession": "0000000000-26-000340", "filing_url": "https://www.sec.gov/Archives/edgar/data/1333822/000000000026000340/0000000000-26-000340-index.htm", "headline": "SEC staff questioned SemiLEDs Corp's accounting for revenue recognition", "evidence": { "cited_sections": [ "Note 2 - Summary of Significant Accounting Policies Revenue Recognition, page 52" ], "direction": "staff to company", "letter_dated": "2026-01-12", "published_on_edgar": "2026-07-09", "reviewing": "SemiLEDs Corp Form 10-K for the fiscal year ended August 31, 2025 Filed November 28, 2025 File No. 001-34992 Dear Christopher Lee: We have limited our review of", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Revenue recognition" ], "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." }, "quote": "We note your new business initiative (i.e., buy-sell orders of equipment) has significantly impacted your revenues and cost of revenues. 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Management has evaluated these conditions and concluded that its plans, as described below, alleviate the substantial doubt: (i) Director Ms. Guo Li has continued to provide financial support to the Company. During the three months ended March 31, 2026, the amount due to Ms. Guo Li increased from $198,977 to $218,615. 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"filing_url": "https://www.sec.gov/Archives/edgar/data/2029297/000202929726000003/0002029297-26-000003-index.htm", "headline": "Grayscale Bittensor Trust (TAO)'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6f62c65b4cc26045", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Grayscale Bitcoin Trust ETF", "cik": 1588489, "ticker": "GBTC", "sic_desc": "Commodity contracts brokers", "size_tier": "mega", "public_float": 19941743766.0, "form": "8-K", "filed": "2026-07-02", "accession": "0001588489-26-000002", "filing_url": "https://www.sec.gov/Archives/edgar/data/1588489/000158848926000002/0001588489-26-000002-index.htm", "headline": "Grayscale Bitcoin Trust ETF's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bbf0875a506908f7", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Grayscale Bitcoin Mini Trust ETF", "cik": 2015034, "ticker": "BTC", "sic_desc": "Commodity contracts brokers", "size_tier": "large", "public_float": 4746331139.0, "form": "8-K", "filed": "2026-07-02", "accession": "0002015034-26-000005", "filing_url": "https://www.sec.gov/Archives/edgar/data/2015034/000201503426000005/0002015034-26-000005-index.htm", "headline": "Grayscale Bitcoin Mini Trust ETF's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "32123acb72493d8b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Grayscale Bitcoin Cash Trust (BCH)", "cik": 1732409, "ticker": "BCHG", "sic_desc": "Commodity contracts brokers", "size_tier": "mid", "public_float": 237646437.0, "form": "8-K", "filed": "2026-07-02", "accession": "0001732409-26-000003", "filing_url": "https://www.sec.gov/Archives/edgar/data/1732409/000173240926000003/0001732409-26-000003-index.htm", "headline": "Grayscale Bitcoin Cash Trust (BCH)'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3203d61786cf108c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Grayscale Avalanche Staking ETF", "cik": 2035053, "ticker": "GAVA", "sic_desc": "Commodity contracts brokers", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-07-02", "accession": "0002035053-26-000010", "filing_url": "https://www.sec.gov/Archives/edgar/data/2035053/000203505326000010/0002035053-26-000010-index.htm", "headline": "Grayscale Avalanche Staking ETF's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a50969ddf3b15afc", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "FTI CONSULTING, INC", "cik": 887936, "ticker": "FCN", "sic_desc": "Services", "size_tier": "large", "public_float": 6800000000.0, "form": "CORRESP", "filed": "2026-07-02", "accession": "0001193125-25-231882", "filing_url": "https://www.sec.gov/Archives/edgar/data/887936/000119312525231882/0001193125-25-231882-index.htm", "headline": "FTI CONSULTING, INC responded to SEC staff comments on segment reporting", "evidence": { "cited_sections": [ "Note 20: Segment Reporting, page 79" ], "direction": "company to staff", "letter_dated": "2025-10-06", "published_on_edgar": "2026-07-02", "reviewing": "FTI Consulting, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 File No. 001-14875 Ladies and Gentlemen: On behalf of FTI Consulting, Inc. (the \u201cComp", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Segment reporting" ], "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." }, "quote": "Please tell us how your disclosure complies with the requirements to disclose how the CODM uses the reported measure(s) of segment profit or loss in assessing performance and allocating resources. See ASC 280-10-50-29(f). 555 12th Street NW, Suite 700 | Washington, DC 20004 202-346-8804 (main) | fticonsulting.com p. 2 of 2 Response: The Company acknowledges the Staff\u2019s Comment and respectfully advises the Staff that\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b31efcb0768c0a37", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "FTI CONSULTING, INC", "cik": 887936, "ticker": "FCN", "sic_desc": "Services", "size_tier": "large", "public_float": 6800000000.0, "form": "UPLOAD", "filed": "2026-07-02", "accession": "0000000000-25-010327", "filing_url": "https://www.sec.gov/Archives/edgar/data/887936/000000000025010327/0000000000-25-010327-index.htm", "headline": "SEC staff questioned FTI CONSULTING, INC's accounting for segment reporting", "evidence": { "cited_sections": [ "Note 20: Segment Reporting, page 79" ], "direction": "staff to company", "letter_dated": "2025-09-22", "published_on_edgar": "2026-07-02", "reviewing": "FTI Consulting, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 File No. 001-14875 Dear Brendan Keating: We have limited our review of your filing to", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Segment reporting" ], "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." }, "quote": "Please tell us how your disclosure complies with the requirements to disclose how the CODM uses the reported measure(s) of segment profit or loss in assessing performance and allocating resources. See ASC 280-10-50-29(f). In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9c324c4ce9b33d61", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "ExlService Holdings, Inc.", "cik": 1297989, "ticker": "EXLS", "sic_desc": "Business services", "size_tier": "large", "public_float": 6886850585.0, "form": "CORRESP", "filed": "2026-07-02", "accession": "0001104659-25-097345", "filing_url": "https://www.sec.gov/Archives/edgar/data/1297989/000110465925097345/0001104659-25-097345-index.htm", "headline": "ExlService Holdings, Inc. responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-10-07", "published_on_edgar": "2026-07-02", "reviewing": "ExlService Holdings, Inc. Form 10-K for the Year Ended December 31, 2024 File No. 001-33089 Dear Mr. Friedman and Ms. Brillant: We are writing in response to th", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Segment reporting", "Income taxes" ], "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." }, "quote": "Please revise your discussion to separately quantify the changes in revenue from new clients and existing clients. Refer to Item 303(b)(2)(iii) of Regulation S-K. Response to Comment: The Company respectfully submits to the Staff that separate quantification of the changes in revenue from new and existing clients is not material to an understanding of the Company\u2019s results from operations. However, the Company\u2026", "prior_accession": "", "prior_url": "" }, { "id": "6fa73d9975c59f39", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "ExlService Holdings, Inc.", "cik": 1297989, "ticker": "EXLS", "sic_desc": "Business services", "size_tier": "large", "public_float": 6886850585.0, "form": "UPLOAD", "filed": "2026-07-02", "accession": "0000000000-25-010482", "filing_url": "https://www.sec.gov/Archives/edgar/data/1297989/000000000025010482/0000000000-25-010482-index.htm", "headline": "SEC staff questioned ExlService Holdings, Inc.'s accounting for segment reporting", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-25", "published_on_edgar": "2026-07-02", "reviewing": "ExlService Holdings, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 File No. 001-33089 Dear Maurizio Nicolelli: We have reviewed your filing and have th", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Segment reporting", "Income taxes" ], "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." }, "quote": "Please revise your discussion to separately quantify the changes in revenue from new clients and existing clients. Refer to Item 303(b)(2)(iii) of Regulation S-K. Notes to Consolidated Financial Statements 3. Segment and Geographical Information, page F-21 2. Please revise to reconcile the total of your reportable segments' measure of profit or loss to your consolidated income before income taxes and discontinued\u2026", "prior_accession": "", "prior_url": "" }, { "id": "e401a42af71965a1", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "CME GROUP INC.", "cik": 1156375, "ticker": "CME", "sic_desc": "Finance, insurance and real estate", "size_tier": "mega", "public_float": 98900000000.0, "form": "UPLOAD", "filed": "2026-07-02", "accession": "0000000000-25-009935", "filing_url": "https://www.sec.gov/Archives/edgar/data/1156375/000000000025009935/0000000000-25-009935-index.htm", "headline": "SEC staff questioned CME GROUP INC.'s accounting for non-GAAP measures", "evidence": { "cited_sections": [ "Note 18. Segment Reporting, page 82" ], "direction": "staff to company", "letter_dated": "2025-09-12", "published_on_edgar": "2026-07-02", "reviewing": "CME GROUP INC. Form 10-K for Fiscal Year Ended December 31, 2024 Form 8-K Filed July 23, 2025 File No. 001-31553 Dear Lynne Fitzpatrick: We have limited our rev", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Segment reporting", "Non-GAAP measures", "Crypto assets" ], "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." }, "quote": "We note that you do not quantify Adjusted Operating Income or include a reconciliation from a GAAP measure to this non-GAAP measure. Please either remove reference to this non- GAAP measure in future releases furnished on Forms 8-K, or advise otherwise as to why it is a meaningful and useful measure and include all of the disclosure requirements of Item 10(e) or Regulation S-K. In closing, we remind you that the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "380bc730689f6332", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "BiomX Inc.", "cik": 1739174, "ticker": "", "sic_desc": "Biological products", "size_tier": "small", "public_float": 21392018.0, "form": "8-K", "filed": "2026-07-02", "accession": "0001213900-26-075072", "filing_url": "https://www.sec.gov/Archives/edgar/data/1739174/000121390026075072/0001213900-26-075072-index.htm", "headline": "BiomX Inc. dismissed its auditor and engaged Barzily & Co", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Barzily & Co", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "5e8addc60f739a97", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Bimergen Energy Corp", "cik": 1066764, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 10000000.0, "form": "8-K", "filed": "2026-07-02", "accession": "0001493152-26-031911", "filing_url": "https://www.sec.gov/Archives/edgar/data/1066764/000149315226031911/0001493152-26-031911-index.htm", "headline": "Bimergen Energy Corp reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Ramirez Jimenez International CPAs", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "922ff8bfeeecaf70", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "BRIGHT HORIZONS FAMILY SOLUTIONS INC.", "cik": 1437578, "ticker": "BFAM", "sic_desc": "Services", "size_tier": "large", "public_float": 7100000000.0, "form": "CORRESP", "filed": "2026-07-02", "accession": "0001193125-25-235906", "filing_url": "https://www.sec.gov/Archives/edgar/data/1437578/000119312525235906/0001193125-25-235906-index.htm", "headline": "BRIGHT HORIZONS FAMILY SOLUTIONS INC. responded to SEC staff comments on segment reporting", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-10-09", "published_on_edgar": "2026-07-02", "reviewing": "Comment Letter to Bright Horizons Family Solutions Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Filed February 27, 2025 File No. 001-35780 Dear Ms. Ch", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Segment reporting" ], "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." }, "quote": "We note that for the year ended December 31, 2024, basic and diluted earnings per share were calculated using the treasury method and for the years ended December 31, 2023 and 2022, basic and diluted earnings per share were calculated using the two-class method. Please tell us why these methods were chosen for each of the years presented. 1 Response: In response to the Staff\u2019s comment, we respectfully advise that we\u2026", "prior_accession": "", "prior_url": "" }, { "id": "79f083ee7d9928f1", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "BRIGHT HORIZONS FAMILY SOLUTIONS INC.", "cik": 1437578, "ticker": "BFAM", "sic_desc": "Services", "size_tier": "large", "public_float": 7100000000.0, "form": "UPLOAD", "filed": "2026-07-02", "accession": "0000000000-25-010610", "filing_url": "https://www.sec.gov/Archives/edgar/data/1437578/000000000025010610/0000000000-25-010610-index.htm", "headline": "SEC staff questioned BRIGHT HORIZONS FAMILY SOLUTIONS INC.'s accounting for segment reporting", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-29", "published_on_edgar": "2026-07-02", "reviewing": "Bright Horizons Family Solutions Inc. Form 10-K for Fiscal Year Ended December 31, 2024 File No. 001-35780 Dear Elizabeth Boland: We have limited our review of ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Segment reporting" ], "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." }, "quote": "We note that for the year ended December 31, 2024, basic and diluted earnings per share were calculated using the treasury method and for the years ended December 31, 2023 and 2022, basic and diluted earnings per share were calculated using the two- class method. Please tell us why these methods were chosen for each of the years presented. 18. Segment and Geographic Information , page 85 2. Please tell us what\u2026", "prior_accession": "", "prior_url": "" }, { "id": "bbdeabba45d86ad0", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Arq, Inc.", "cik": 1515156, "ticker": "ARQ", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 213400000.0, "form": "8-K", "filed": "2026-07-02", "accession": "0001515156-26-000085", "filing_url": "https://www.sec.gov/Archives/edgar/data/1515156/000151515626000085/0001515156-26-000085-index.htm", "headline": "Arq, Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e905e57dce4094a4", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "ALLIANCE RESOURCE PARTNERS LP", "cik": 1086600, "ticker": "ARLP", "sic_desc": "Mining", "size_tier": "large", "public_float": 2791674155.0, "form": "CORRESP", "filed": "2026-07-02", "accession": "0001104659-25-096583", "filing_url": "https://www.sec.gov/Archives/edgar/data/1086600/000110465925096583/0001104659-25-096583-index.htm", "headline": "ALLIANCE RESOURCE PARTNERS LP responded to SEC staff comments on leases", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-10-03", "published_on_edgar": "2026-07-02", "reviewing": "Alliance Resource Partners, L.P. Form 10-K for the Year Ended December 31, 2024 Filed February 27, 2025 File No. 000-26823 \u200b Ladies and Gentlemen: \u200b This letter", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Leases" ], "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." }, "quote": "We note your separate disclosure of the number of gross productive horizontal gas wells (1,079) and the number of gross productive horizontal oil wells (10,651) in the second-to-last paragraph on page 77, although you indicate the sum of these would be 17,502 total gross productive horizontal wells. Please revise your disclosure to either resolve or to clarify the reasons for the apparent inconsistency. \u200b Response\u2026", "prior_accession": "", "prior_url": "" }, { "id": "4bd54a082c50c389", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "ALLIANCE RESOURCE PARTNERS LP", "cik": 1086600, "ticker": "ARLP", "sic_desc": "Mining", "size_tier": "large", "public_float": 2791674155.0, "form": "UPLOAD", "filed": "2026-07-02", "accession": "0000000000-25-009613", "filing_url": "https://www.sec.gov/Archives/edgar/data/1086600/000000000025009613/0000000000-25-009613-index.htm", "headline": "SEC staff questioned ALLIANCE RESOURCE PARTNERS LP's accounting for leases", "evidence": { "cited_sections": [ "Item 1202(a)(8)(iii) of Regulation S-K. Acreage Concentrations, page 77" ], "direction": "staff to company", "letter_dated": "2025-09-05", "published_on_edgar": "2026-07-02", "reviewing": "Alliance Resource Partners LP Form 10-K for the Fiscal Year ended December 31, 2024 Filed February 27, 2025 File No. 000-26823 Dear Cary Marshall: We have revie", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Leases" ], "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." }, "quote": "We note your separate disclosure of the number of gross productive horizontal gas wells (1,079) and the number of gross productive horizontal oil wells (10,651) in the second-to-last paragraph on page 77, although you indicate the sum of these would be17,502 total gross productive horizontal wells. Please revise your disclosure to either resolve or to clarify the the reasons for the apparent inconsistency. 9. Please\u2026", "prior_accession": "", "prior_url": "" }, { "id": "aab5d3a11e9940a8", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "ABVC BIOPHARMA, INC.", "cik": 1173313, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 37000000.0, "form": "8-K", "filed": "2026-07-02", "accession": "0001213900-26-074949", "filing_url": "https://www.sec.gov/Archives/edgar/data/1173313/000121390026074949/0001213900-26-074949-index.htm", "headline": "ABVC BIOPHARMA, INC. dismissed Simon & Edward, LLP and engaged Kreit & Chiu CPA LLP", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Simon & Edward LLP", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Kreit & Chiu CPA LLP", "successor_tier": "other", "why": "The company's independent registered accounting firm changed.", "predecessor_auditor_as_filed": "Simon & Edward, LLP" }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c77531b42524c96a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Zumiez Inc", "cik": 1318008, "ticker": "ZUMZ", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 371472693.0, "form": "8-K", "filed": "2026-07-01", "accession": "0001193125-26-292534", "filing_url": "https://www.sec.gov/Archives/edgar/data/1318008/000119312526292534/0001193125-26-292534-index.htm", "headline": "Zumiez Inc's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ecc18ec7db2aaac9", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "UPBOUND GROUP, INC.", "cik": 933036, "ticker": "UPBD", "sic_desc": "Services", "size_tier": "large", "public_float": 1649853144.0, "form": "CORRESP", "filed": "2026-07-01", "accession": "0000933036-25-000160", "filing_url": "https://www.sec.gov/Archives/edgar/data/933036/000093303625000160/0000933036-25-000160-index.htm", "headline": "UPBOUND GROUP, INC. responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-10-17", "published_on_edgar": "2026-07-01", "reviewing": "Upbound Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for Fiscal Period Ended June 30, 2025 File No. 001-38047 Dear Ms. Geddes and", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Inventory", "Leases", "Income taxes", "Segment reporting" ], "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." }, "quote": "Please revise your analysis as appropriate. Response The Company acknowledges the Staff\u2019s comment, and in future filings, beginning with our Form 10-Q for the quarter ended September 30, 2025, we will expand disclosures to provide additional quantitative information related to material factors contributing to period-over-period changes in our operating cash flows. In future filings, we intend to expand our\u2026", "prior_accession": "", "prior_url": "" }, { "id": "5669f11fd66319b5", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "UPBOUND GROUP, INC.", "cik": 933036, "ticker": "UPBD", "sic_desc": "Services", "size_tier": "large", "public_float": 1649853144.0, "form": "UPLOAD", "filed": "2026-07-01", "accession": "0000000000-25-010519", "filing_url": "https://www.sec.gov/Archives/edgar/data/933036/000000000025010519/0000000000-25-010519-index.htm", "headline": "SEC staff questioned UPBOUND GROUP, INC.'s accounting for segment reporting", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-25", "published_on_edgar": "2026-07-01", "reviewing": "Upbound Group, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Filed February 25, 2025 Form 10-Q for Fiscal Period Ended June 30, 2025 Filed July 31, 202", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Inventory", "Income taxes", "Segment reporting" ], "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." }, "quote": "Please revise your analysis as appropriate. Notes to Consolidated Financial Statements Note T - Segment Information, page 89 3. Pursuant to ASC 280-10-50-29, please tell us and disclose to state the specific segment measure(s) of profit or loss used by your CODMs to assess performance and allocate resources. Also refer to ASC 280-10-55-47.b. 4. For each segment you present revenues and gross profit. It appears cost\u2026", "prior_accession": "", "prior_url": "" }, { "id": "198519fac2d48389", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Terra Innovatum Global N.V.", "cik": 2067627, "ticker": "NKLR", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-07-01", "accession": "0001213900-26-073896", "filing_url": "https://www.sec.gov/Archives/edgar/data/2067627/000121390026073896/0001213900-26-073896-index.htm", "headline": "Terra Innovatum Global N.V. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-11-17", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001213900-25-111171", "prior_url": "https://www.sec.gov/Archives/edgar/data/2067627/000121390025111171/ea0265299-10q_terra.htm" }, { "id": "5746be82521a247f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Stark Focus Group, Inc.", "cik": 1794942, "ticker": "SKFG", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 72526.0, "form": "8-K", "filed": "2026-07-01", "accession": "0001640334-26-001144", "filing_url": "https://www.sec.gov/Archives/edgar/data/1794942/000164033426001144/0001640334-26-001144-index.htm", "headline": "Stark Focus Group, Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "65341eaf26d077db", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Scilex Holding Co", "cik": 1820190, "ticker": "SCLX", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 233120000.0, "form": "CORRESP", "filed": "2026-07-01", "accession": "0001193125-25-192744", "filing_url": "https://www.sec.gov/Archives/edgar/data/1820190/000119312525192744/0001193125-25-192744-index.htm", "headline": "Scilex Holding Co responded to SEC staff comments on revenue recognition", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-08-29", "published_on_edgar": "2026-07-01", "reviewing": "Scilex Holding Company Form 10-K for the Fiscal Year Ended December 31, 2024 Filed March 31, 2025 Form 10-Q for the Quarterly Period Ended June 30, 2025 Filed A", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Revenue recognition", "Inventory", "Going concern", "Fair value", "MD&A" ], "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." }, "quote": "Please explain how legal settlement gains of $9.4 million reported in the consolidated statement of operations and comprehensive loss related to settlement agreements completed in 2024. Revise your disclosure accordingly. Response: The Company respectfully acknowledges the Staff\u2019s comment and advises the Staff that the disclosure provided under the caption \u201cFormer Employee Action\u201d discloses that the Company received\u2026", "prior_accession": "", "prior_url": "" }, { "id": "678921da52e62140", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Scilex Holding Co", "cik": 1820190, "ticker": "SCLX", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 233120000.0, "form": "UPLOAD", "filed": "2026-07-01", "accession": "0000000000-25-008845", "filing_url": "https://www.sec.gov/Archives/edgar/data/1820190/000000000025008845/0000000000-25-008845-index.htm", "headline": "SEC staff questioned Scilex Holding Co's accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-08-20", "published_on_edgar": "2026-07-01", "reviewing": "Scilex Holding Company Form 10-K for the Fiscal Year Ended December 31, 2024 Filed March 31, 2025 Form 10-Q for the Quarterly Period Ended June 30, 2025 Filed A", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Revenue recognition", "Going concern", "MD&A" ], "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." }, "quote": "Please explain how legal settlement gains of $9.4 million reported in the consolidated statement of operations and comprehensive loss related to settlement agreements completed in 2024. Revise your disclosure accordingly. Form 10-Q for the Quarterly Period Ended June 30, 2025 Management's Discussion and Analysis of Financial Condition and Results of Operations Results of Operations for the Six Months Ended June 30\u2026", "prior_accession": "", "prior_url": "" }, { "id": "81f6a0fb4065b26a", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "SANGAMO THERAPEUTICS, INC", "cik": 1001233, "ticker": "", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 152669558.0, "form": "8-K", "filed": "2026-07-01", "accession": "0001193125-26-292501", "filing_url": "https://www.sec.gov/Archives/edgar/data/1001233/000119312526292501/0001193125-26-292501-index.htm", "headline": "SANGAMO THERAPEUTICS, INC dismissed its auditor and engaged EY", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "EY", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c1e71d27fcf6f10c", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "NITCHES INC", "cik": 772263, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 569280.0, "form": "UPLOAD", "filed": "2026-07-01", "accession": "0000000000-24-009382", "filing_url": "https://www.sec.gov/Archives/edgar/data/772263/000000000024009382/0000000000-24-009382-index.htm", "headline": "SEC staff questioned NITCHES INC's accounting for internal control", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2024-08-15", "published_on_edgar": "2026-07-01", "reviewing": "Niches, Inc. Form 10-K for the fiscal year ended August 31, 2023 Filed December 7, 2023 Form 10-Q for the quarter ended May 31, 2024 Filed July 15, 2024 File No", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "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." }, "quote": "Please revise your disclosure accordingly. Report of the Independent Registered Public Accounting Firm, page F-1 2. Please obtain a revised audit report which addresses the following issues: \u2022 Revise the opinion paragraph to include the consolidated statements of operations, changes in stockholders\u2019 equity and cash flows for the year ended August 31, 2022. \u2022 Revise the opinion paragraph to reference the basis of\u2026", "prior_accession": "", "prior_url": "" }, { "id": "5cf805158a2eedf6", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "NITCHES INC", "cik": 772263, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 569280.0, "form": "UPLOAD", "filed": "2026-07-01", "accession": "0000000000-24-014130", "filing_url": "https://www.sec.gov/Archives/edgar/data/772263/000000000024014130/0000000000-24-014130-index.htm", "headline": "SEC staff questioned NITCHES INC's accounting for internal control", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2024-12-20", "published_on_edgar": "2026-07-01", "reviewing": "Nitches, Inc. Form 10-K for the fiscal year ended August 31, 2023 Filed December 7, 2023 Amendment No.1 to Form 10-K for the fiscal year ended August 31, 2023 F", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "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." }, "quote": "We note that you have identified material weaknesses in your ICFR. Revise to clearly describe your current plans to remediate the material weaknesses including the steps taken to date, and how long you estimate it will take to complete your \u2022 1. remediation plans and any associated material costs that you have incurred or expect to incur. \u2022 Revise to include disclosure of management's assessment of the effectiveness\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9a061ec0348017b0", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Interactive Strength, Inc.", "cik": 1785056, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 8228724.0, "form": "8-K", "filed": "2026-07-01", "accession": "0001193125-26-292779", "filing_url": "https://www.sec.gov/Archives/edgar/data/1785056/000119312526292779/0001193125-26-292779-index.htm", "headline": "Interactive Strength, Inc. moved from Deloitte to Cherry Bekaert LLP", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Deloitte", "predecessor_tier": "big_four", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Cherry Bekaert LLP", "successor_tier": "other", "tier_downgrade": true, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "534f9620b83ab97f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "FIRST BANCORP /PR/", "cik": 1057706, "ticker": "FBP", "sic_desc": "State commercial banks", "size_tier": "large", "public_float": 3238291527.0, "form": "8-K/A", "filed": "2026-07-01", "accession": "0001140361-26-027163", "filing_url": "https://www.sec.gov/Archives/edgar/data/1057706/000114036126027163/0001140361-26-027163-index.htm", "headline": "FIRST BANCORP /PR/'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "24468e7e12736742", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Cuprina Holdings (Cayman) LTD", "cik": 1995704, "ticker": "CUPR", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F/A", "filed": "2026-07-01", "accession": "0001493152-26-031415", "filing_url": "https://www.sec.gov/Archives/edgar/data/1995704/000149315226031415/0001493152-26-031415-index.htm", "headline": "Cuprina Holdings (Cayman) LTD reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2026-04-27", "prior_form": "20-F", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "The material weakness identified related to: (1) documentation of contracts with customers: we do not have written sales agreements with our customers. Instead, the orders are discussed through messaging applications such as WhatsApp. Neither we nor our independent registered public accounting firm tested our internal control under the Sarbanes-Oxley Act. To remediate our identified material weakness, we are in the process of developing an automated ordering process through the utilization of a third-party online\u2026", "prior_accession": "0001493152-26-019085", "prior_url": "https://www.sec.gov/Archives/edgar/data/1995704/000149315226019085/form20-f.htm" }, { "id": "5285ea2256df5861", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "CorMedix Inc.", "cik": 1410098, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 909700000.0, "form": "8-K", "filed": "2026-07-01", "accession": "0001410098-26-000037", "filing_url": "https://www.sec.gov/Archives/edgar/data/1410098/000141009826000037/0001410098-26-000037-index.htm", "headline": "CorMedix Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "CBIZ", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7779c08f7cbaa350", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "COMMUNITY BANCORP /VT", "cik": 718413, "ticker": "CMTV", "sic_desc": "National commercial banks", "size_tier": "mid", "public_float": 90019415.0, "form": "NT 11-K", "filed": "2026-07-01", "accession": "0001654954-26-006448", "filing_url": "https://www.sec.gov/Archives/edgar/data/718413/000165495426006448/0001654954-26-006448-index.htm", "headline": "COMMUNITY BANCORP /VT told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 137, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Community Bancorp. & Designated Subsidiaries Retirement Plan's EDGAR filing vendor experienced an unanticipated delay in formatting the XBRL data.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Community Bancorp. & Designated Subsidiaries Retirement Plan's EDGAR filing vendor experienced an unanticipated delay in formatting the XBRL data.", "prior_accession": "", "prior_url": "" }, { "id": "fa005256d8d8c349", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Arcutis Biotherapeutics, Inc.", "cik": 1787306, "ticker": "ARQT", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 1527940146.0, "form": "CORRESP", "filed": "2026-07-01", "accession": "0001193125-25-236762", "filing_url": "https://www.sec.gov/Archives/edgar/data/1787306/000119312525236762/0001193125-25-236762-index.htm", "headline": "Arcutis Biotherapeutics, Inc. responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [ "Item 3 on, page 96" ], "direction": "company to staff", "letter_dated": "2025-10-10", "published_on_edgar": "2026-07-01", "reviewing": "Arcutis Biotherapeutics, Inc. Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2024 Filed February 25, 2025 File No. 001-39186 To the addressee", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Goodwill and impairment" ], "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." }, "quote": "We note your disclosure on page 103 that the $55.9 million, or over 100% increase to ZORYVE cream 0.3% net product revenue at December 31, 2024 was primarily due to higher end customer demand and improving gross-to-net discounts for ZORYVE cream 0.3%. We also note your disclosures in the financial statements that you recorded accrued sales deductions of $38.4 million & $11.6 million at December 31, 2024 and December\u2026", "prior_accession": "", "prior_url": "" }, { "id": "25c0739bd732c7b3", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Arcutis Biotherapeutics, Inc.", "cik": 1787306, "ticker": "ARQT", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 1527940146.0, "form": "UPLOAD", "filed": "2026-07-01", "accession": "0000000000-25-009956", "filing_url": "https://www.sec.gov/Archives/edgar/data/1787306/000000000025009956/0000000000-25-009956-index.htm", "headline": "SEC staff questioned Arcutis Biotherapeutics, Inc.'s accounting for MD&A", "evidence": { "cited_sections": [ "Item 3 on, page 96" ], "direction": "staff to company", "letter_dated": "2025-09-15", "published_on_edgar": "2026-07-01", "reviewing": "Arcutis Biotherapeutics, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Filed February 25, 2025 File No. 001-39186 Dear Latha Vairavan: We have limi", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Goodwill and impairment" ], "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." }, "quote": "We note your disclosure on page 103 that the $55.9 million, or over 100%, increase to ZORYVE cream 0.3% net product revenue at December 31, 2024 was primarily due to higher end customer demand and improving gross-to-net discounts for ZORYVE cream 0.3%. We also note your disclosures in the financial statements that you recorded accrued sales deductions of $38.4 million & $11.6 million at December 31, 2024 and\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b61cce560855df0f", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "AMERIGUARD SECURITY SERVICES, INC.", "cik": 1514443, "ticker": "AGSS", "sic_desc": "Services", "size_tier": "small", "public_float": 3353341.0, "form": "10-Q", "filed": "2026-07-01", "accession": "0001213900-26-074427", "filing_url": "https://www.sec.gov/Archives/edgar/data/1514443/000121390026074427/0001213900-26-074427-index.htm", "headline": "AMERIGUARD SECURITY SERVICES, INC. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Recognize the revenue when the entity satisfies the performance obligation.", "The Company generates and recognizes revenue in three sales categories." ], "prior_filed": "2025-11-17", "prior_form": "10-Q", "similarity": 0.08, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Recognize the revenue when the entity satisfies the performance obligation.", "prior_accession": "0001213900-25-111597", "prior_url": "https://www.sec.gov/Archives/edgar/data/1514443/000121390025111597/ea0265432-10q_ameriguard.htm" }, { "id": "006ac93ccfaa56e0", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AMERICAN EAGLE OUTFITTERS INC", "cik": 919012, "ticker": "AEO", "sic_desc": "Retail trade", "size_tier": "large", "public_float": 3895085181.0, "form": "8-K", "filed": "2026-07-01", "accession": "0001193125-26-292659", "filing_url": "https://www.sec.gov/Archives/edgar/data/919012/000119312526292659/0001193125-26-292659-index.htm", "headline": "AMERICAN EAGLE OUTFITTERS INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "48690ad70cd5cfe4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ZRCN Inc.", "cik": 1901297, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1000000.0, "form": "NT 10-K", "filed": "2026-06-30", "accession": "0001493152-26-031268", "filing_url": "https://www.sec.gov/Archives/edgar/data/1901297/000149315226031268/0001493152-26-031268-index.htm", "headline": "ZRCN Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The preparation, collection, and review of the information required for inclusion in the Form 10-K for the applicable fiscal year have resulted in timing constraints that make the timely filing of the Form 10-K impracticable without unreasonable hardship and expense to the registrant. While the registrant had intended to file the annual report within five calendar days of the original due date, it will be unable to meet that extension period. The registrant expects to file the required financial information as soon as reasonably practicable and will include the financial statements in its forthcoming Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The preparation, collection, and review of the information required for inclusion in the Form 10-K for the applicable fiscal year have resulted in timing constraints that make the timely filing of the Form 10-K impracticable without unreasonable hardship and expense to the registrant. While the registrant had intended to file the annual report within five calendar days of the original due date, it will be unable to meet that extension period. The registrant expects to file the required financial information as soon as reasonably practicable and will include the financial statements in its forthcoming Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "bf39e926a68f4711", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "WSFS FINANCIAL CORP", "cik": 828944, "ticker": "WSFS", "sic_desc": "National commercial banks", "size_tier": "large", "public_float": 3065102095.0, "form": "NT 11-K", "filed": "2026-06-30", "accession": "0000828944-26-000022", "filing_url": "https://www.sec.gov/Archives/edgar/data/828944/000082894426000022/0000828944-26-000022-index.htm", "headline": "WSFS FINANCIAL CORP told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 136, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "WSFS Financial Corporation (the \u201cCompany\u201d) was unable to file a Form 11-K for the WSFS Financial Corporation Section 401(k) Savings and Retirement Plan (the \"Plan\") for the year ended December 31, 2025 in a timely manner without unreasonable effort or expense due to delays in the collection and compilation by the Plan of certain information from third parties that is required for the Plan to have its independent audit completed.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "WSFS Financial Corporation (the \u201cCompany\u201d) was unable to file a Form 11-K for the WSFS Financial Corporation Section 401(k) Savings and Retirement Plan (the \"Plan\") for the year ended December 31, 2025 in a timely manner without unreasonable effort or expense due to delays in the collection and compilation by the Plan of certain information from third parties that is required for the Plan to have its independent audit completed.", "prior_accession": "", "prior_url": "" }, { "id": "62ba9cca5c545660", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Texas Community Bancshares, Inc.", "cik": 1849466, "ticker": "TCBS", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 36371226.0, "form": "NT 11-K", "filed": "2026-06-30", "accession": "0000943374-26-000243", "filing_url": "https://www.sec.gov/Archives/edgar/data/1849466/000094337426000243/0000943374-26-000243-index.htm", "headline": "Texas Community Bancshares, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 136, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Form 11-K which is the subject of this 12b-25 extension is being filed in order to report the information required of the Broadstreet Bank, SSB 401(k) Profit Sharing Plan (the \u201cPlan\u201d). The Plan is unable to timely file its Form 11-K because the Form 5500 is still in process. In order to ensure the accuracy of the information contained in the Form 11-K, the Plan believes it is necessary to obtain an extension of the filing date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Form 11-K which is the subject of this 12b-25 extension is being filed in order to report the information required of the Broadstreet Bank, SSB 401(k) Profit Sharing Plan (the \u201cPlan\u201d). The Plan is unable to timely file its Form 11-K because the Form 5500 is still in process. In order to ensure the accuracy of the information contained in the Form 11-K, the Plan believes it is necessary to obtain an extension of the filing date.", "prior_accession": "", "prior_url": "" }, { "id": "7aa22ce8baf3e348", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "TOP Financial Group Ltd", "cik": 1848275, "ticker": "TOP", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 9240000.0, "form": "NT 10-K", "filed": "2026-06-30", "accession": "0001213900-26-073393", "filing_url": "https://www.sec.gov/Archives/edgar/data/1848275/000121390026073393/0001213900-26-073393-index.htm", "headline": "TOP Financial Group Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant anticipates that it will file the Form 10-K no later than the fifteenth 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." }, "quote": "The Registrant anticipates that it will file the Form 10-K no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "611b4747177207a0", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Senmiao Technology Ltd", "cik": 1711012, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 10810959.0, "form": "8-K", "filed": "2026-06-30", "accession": "0001213900-26-073669", "filing_url": "https://www.sec.gov/Archives/edgar/data/1711012/000121390026073669/0001213900-26-073669-index.htm", "headline": "Senmiao Technology Ltd said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "41c6b6f1ab415146", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Senmiao Technology Ltd", "cik": 1711012, "ticker": "AIHS", "sic_desc": "Services", "size_tier": "small", "public_float": 10810959.0, "form": "NT 10-K", "filed": "2026-06-30", "accession": "0001213900-26-073566", "filing_url": "https://www.sec.gov/Archives/edgar/data/1711012/000121390026073566/0001213900-26-073566-index.htm", "headline": "Senmiao Technology Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review of the information required to be presented in the annual report on Form 10-K for the fiscal year ended March 31, 2026 (the \u201cAnnual Report\u201d) imposed time constraints that have rendered timely filing of the Annual Report impracticable without undue hardship and expense to the registrant.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review of the information required to be presented in the annual report on Form 10-K for the fiscal year ended March 31, 2026 (the \u201cAnnual Report\u201d) imposed time constraints that have rendered timely filing of the Annual Report impracticable without undue hardship and expense to the registrant.", "prior_accession": "", "prior_url": "" }, { "id": "3688fda8bb56d01c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Senmiao Technology Ltd", "cik": 1711012, "ticker": "AIHS", "sic_desc": "Services", "size_tier": "small", "public_float": 10810959.0, "form": "10-K", "filed": "2026-06-30", "accession": "0001213900-26-073684", "filing_url": "https://www.sec.gov/Archives/edgar/data/1711012/000121390026073684/0001213900-26-073684-index.htm", "headline": "Senmiao Technology Ltd no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "filing body", "prior_filed": "2025-07-10", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "(3) $1.1 million of net cash outflows in operating activities from continuing operations for the year ended March 31, 2026, and (4) the net working capital deficit of approximately $3.7 million as of March 31, 2026. However, recent financing arrangements have materially strengthened our cash position. Management evaluated and concluded that the factors aforementioned did not raise substantial doubt as to our ability to continue as a going concern. On April 23, 2026, we entered into a certain securities purchase agreement with certain purchasers to sell an aggregate of up to 10,000,000 units\u2026", "prior_accession": "0001213900-25-062758", "prior_url": "https://www.sec.gov/Archives/edgar/data/1711012/000121390025062758/ea0246302-10k_senmiao.htm" }, { "id": "58e21ab6be8af5f9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Sanofi", "cik": 1121404, "ticker": "SNY", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "NT 11-K", "filed": "2026-06-30", "accession": "0001104659-26-079194", "filing_url": "https://www.sec.gov/Archives/edgar/data/1121404/000110465926079194/0001104659-26-079194-index.htm", "headline": "Sanofi told the SEC it could not file 2 periodic reports on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 136, "filings_in_batch": 2, "other_forms": [ "NT 11-K" ], "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Sanofi (the \u201cCompany\u201d) is unable to timely file its Form 11-K for the Sanofi U.S. Group Savings Plan (the \u201cPlan\u201d) for the year ended December 31, 2025 due to additional time necessary to complete the required XBRL tagging in accordance with SEC final rule \"Amendments to Electronic Filing Requirements\" (Releases Nos. 33-11070 and 34-95025) .", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Sanofi (the \u201cCompany\u201d) is unable to timely file its Form 11-K for the Sanofi U.S. Group Savings Plan (the \u201cPlan\u201d) for the year ended December 31, 2025 due to additional time necessary to complete the required XBRL tagging in accordance with SEC final rule \"Amendments to Electronic Filing Requirements\" (Releases Nos. 33-11070 and 34-95025) .", "prior_accession": "", "prior_url": "" }, { "id": "d51fc06d4c7fe5d4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SR Bancorp, Inc.", "cik": 1951276, "ticker": "SRBK", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 105951648.0, "form": "NT 11-K", "filed": "2026-06-30", "accession": "0001193125-26-289492", "filing_url": "https://www.sec.gov/Archives/edgar/data/1951276/000119312526289492/0001193125-26-289492-index.htm", "headline": "SR Bancorp, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 136, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Form 11-K which is the subject of this 12b-25 extension is being filed in order to report the information required of the Somerset Regal Bank 401(k) Savings and Investment Plan (the \u201cPlan\u201d). Although the Plan\u2019s Annual Report on Form 11-K for the year ended December 31, 2025 had been fully prepared within the prescribed time period, the Plan was unable to complete the necessary iXBRL tagging and testing without unreasonable effort or expense. In order to ensure the accuracy of the information contained in the Form 11-K, the Plan believes it is necessary to obtain an extension of the filing date. The Registrant plans to file the Form 11-K no later than the fifteenth calendar day following\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Form 11-K which is the subject of this 12b-25 extension is being filed in order to report the information required of the Somerset Regal Bank 401(k) Savings and Investment Plan (the \u201cPlan\u201d). Although the Plan\u2019s Annual Report on Form 11-K for the year ended December 31, 2025 had been fully prepared within the prescribed time period, the Plan was unable to complete the necessary iXBRL tagging and testing without unreasonable effort or expense. In order to ensure the accuracy of the information contained in the Form 11-K, the Plan believes it is necessary to obtain an extension of the filing date. The Registrant plans to file the Form 11-K no later than the fifteenth calendar day following\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b1e6b63e9ba9275f", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Ready Capital Corp", "cik": 1527590, "ticker": "RC", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 1313400000.0, "form": "CORRESP", "filed": "2026-06-30", "accession": "0001628280-25-043143", "filing_url": "https://www.sec.gov/Archives/edgar/data/1527590/000162828025043143/0001628280-25-043143-index.htm", "headline": "Ready Capital Corp responded to SEC staff comments on business combinations", "evidence": { "cited_sections": [ "Note 5. Business Combinations, page 23", "Note 6 - Loans and Allowance for Credit Losses: Note 6 on, page 130", "Note 6 on, page 129" ], "direction": "company to staff", "letter_dated": "2025-09-29", "published_on_edgar": "2026-06-30", "reviewing": "Ready Capital Corp Form 10-K for the fiscal year ended December 31, 2024 Form 10-Q for the quarterly period ended March 31, 2025 File No. 001-35808 Dear Messrs.", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Business combinations", "Fair value", "MD&A", "Income taxes", "Segment reporting", "Non-GAAP measures" ], "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." }, "quote": "We note you recorded a bargain purchase gain of $102.5M for the three months ended March 31, 2025 upon acquisition of United Development Funding IV (\u201cUDF IV\u201d). Please tell us in greater detail the reassessment performed under ASC 805-30-25-4 before recognizing the gain. In addition, please expand your disclosures to highlight the facts and circumstances that resulted in your acquisition of UDF IV at a significant\u2026", "prior_accession": "", "prior_url": "" }, { "id": "888f9cd6002a8f87", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Ready Capital Corp", "cik": 1527590, "ticker": "RC", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 1313400000.0, "form": "UPLOAD", "filed": "2026-06-30", "accession": "0000000000-25-009442", "filing_url": "https://www.sec.gov/Archives/edgar/data/1527590/000000000025009442/0000000000-25-009442-index.htm", "headline": "SEC staff questioned Ready Capital Corp's accounting for business combinations", "evidence": { "cited_sections": [ "Note 5. Business Combinations, page 23" ], "direction": "staff to company", "letter_dated": "2025-09-02", "published_on_edgar": "2026-06-30", "reviewing": "Ready Capital Corp Form 10-K for the fiscal year ended December 31, 2024 Form 10-Q for the quarterly period ended March 31, 2025 File No. 001-35808 Dear Andrew ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Business combinations", "Fair value", "MD&A" ], "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." }, "quote": "We note you recorded a bargain purchase gain of $102.5M for the three months ended March 31, 2025 upon acquisition of United Development Funding IV (\u201cUDF IV\u201d). Please tell us in greater detail the reassessment performed under ASC 805-30-25-4 before recognizing the gain. In addition, please expand your disclosures to highlight the facts and circumstances that resulted in your acquisition of UDF IV at a significant\u2026", "prior_accession": "", "prior_url": "" }, { "id": "05392abf1176fb5d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Rani Therapeutics Holdings, Inc.", "cik": 1856725, "ticker": "RANI", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 65000000.0, "form": "8-K", "filed": "2026-06-30", "accession": "0001856725-26-000003", "filing_url": "https://www.sec.gov/Archives/edgar/data/1856725/000185672526000003/0001856725-26-000003-index.htm", "headline": "Rani Therapeutics Holdings, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "44295c4fb582e244", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Ranger Gold Corp.", "cik": 1434740, "ticker": "RNGC", "sic_desc": "Mining", "size_tier": "small", "public_float": 19103.0, "form": "NT 10-K", "filed": "2026-06-30", "accession": "0001477932-26-004117", "filing_url": "https://www.sec.gov/Archives/edgar/data/1434740/000147793226004117/0001477932-26-004117-index.htm", "headline": "Ranger Gold Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Form 12b-25 with the Securities and Exchange Commission (the \u201cSEC\u201d) to postpone the filing of its annual report of on Form 10-K for the year ended March 31, 2026 (the \u201cForm 10-K\u201d) beyond June 30, 2026, the prescribed due date for such filing, because the Company was unable to finalize its financial results without unreasonable expense or effort. As a result, the Company could not solicit and obtain the necessary review of the Form 10-K in a timely fashion prior to the due date of the report. The Company expects to file its Form 10-K on or before the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Form 12b-25 with the Securities and Exchange Commission (the \u201cSEC\u201d) to postpone the filing of its annual report of on Form 10-K for the year ended March 31, 2026 (the \u201cForm 10-K\u201d) beyond June 30, 2026, the prescribed due date for such filing, because the Company was unable to finalize its financial results without unreasonable expense or effort. As a result, the Company could not solicit and obtain the necessary review of the Form 10-K in a timely fashion prior to the due date of the report. The Company expects to file its Form 10-K on or before the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "3d58ebe140d4bff2", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "ROCKET PHARMACEUTICALS, INC.", "cik": 1281895, "ticker": "RCKT", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 1400000000.0, "form": "8-K", "filed": "2026-06-30", "accession": "0001140361-26-026982", "filing_url": "https://www.sec.gov/Archives/edgar/data/1281895/000114036126026982/0001140361-26-026982-index.htm", "headline": "ROCKET PHARMACEUTICALS, INC.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "918613495196dc7e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "REST EZ Inc.", "cik": 1733861, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 250000.0, "form": "NT 10-K", "filed": "2026-06-30", "accession": "0001185185-26-002751", "filing_url": "https://www.sec.gov/Archives/edgar/data/1733861/000118518526002751/0001185185-26-002751-index.htm", "headline": "REST EZ Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant has not finalized its financial statements for the fiscal year ended March 31, 2026. As a result, the registrant is unable to file its Annual Report on Form 10-K within the prescribed time period without unreasonable effort or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant has not finalized its financial statements for the fiscal year ended March 31, 2026. As a result, the registrant is unable to file its Annual Report on Form 10-K within the prescribed time period without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "a21ed06b3b4a24dd", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "REALLOYS INC.", "cik": 1567900, "ticker": "ALOY", "sic_desc": "Mining", "size_tier": "small", "public_float": 15779834.0, "form": "8-K", "filed": "2026-06-30", "accession": "0001185185-26-002743", "filing_url": "https://www.sec.gov/Archives/edgar/data/1567900/000118518526002743/0001185185-26-002743-index.htm", "headline": "REALLOYS INC.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "341af085005f82fd", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Protagenic Therapeutics, Inc.\\new", "cik": 1022899, "ticker": "PTIX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 6636632.0, "form": "NT 10-K", "filed": "2026-06-30", "accession": "0001493152-26-031235", "filing_url": "https://www.sec.gov/Archives/edgar/data/1022899/000149315226031235/0001493152-26-031235-index.htm", "headline": "Protagenic Therapeutics, Inc.\\new told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "During the fiscal year, the Company entered into a business combination transaction requiring the application of complex accounting guidance, accounting, and related financial reporting considerations. Management and the Company\u2019s independent registered public accounting firm require additional time to complete their evaluation of these matters, finalize the Company\u2019s financial statements, complete required audit procedures, and complete the review of the related disclosures. These forward-looking statements are based on management\u2019s current expectations and beliefs and are subject to a number of risks, uncertainties, and assumptions that could cause actual results or the timing of events\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "During the fiscal year, the Company entered into a business combination transaction requiring the application of complex accounting guidance, accounting, and related financial reporting considerations. Management and the Company\u2019s independent registered public accounting firm require additional time to complete their evaluation of these matters, finalize the Company\u2019s financial statements, complete required audit procedures, and complete the review of the related disclosures. These forward-looking statements are based on management\u2019s current expectations and beliefs and are subject to a number of risks, uncertainties, and assumptions that could cause actual results or the timing of events\u2026", "prior_accession": "", "prior_url": "" }, { "id": "40f3d763523044f4", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "ProPhase Labs, Inc.", "cik": 868278, "ticker": "PRPH", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 67230869.0, "form": "10-Q", "filed": "2026-06-30", "accession": "0001493152-26-031301", "filing_url": "https://www.sec.gov/Archives/edgar/data/868278/000149315226031301/0001493152-26-031301-index.htm", "headline": "ProPhase Labs, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-19", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As of March 31, 2026, the Company had minimal cash resources and a significant working capital deficit. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date that the financial statements are issued. Management\u2019s plans do not alleviate this substantial doubt. Management has evaluated the significance of these conditions and has developed plans intended to improve liquidity and support\u2026", "prior_accession": "0000868278-25-000017", "prior_url": "https://www.sec.gov/Archives/edgar/data/868278/000086827825000017/prph-20250930.htm" }, { "id": "45dd0500f15cc123", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Powerfleet, Inc.", "cik": 1774170, "ticker": "AIOT", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 660500000.0, "form": "CORRESP", "filed": "2026-06-30", "accession": "0001493152-25-013421", "filing_url": "https://www.sec.gov/Archives/edgar/data/1774170/000149315225013421/0001493152-25-013421-index.htm", "headline": "Powerfleet, Inc. responded to SEC staff comments on non-GAAP measures", "evidence": { "cited_sections": [ "Note 11 - Short-Term Debt and Long-Term Debt, page 86" ], "direction": "company to staff", "letter_dated": "2025-09-15", "published_on_edgar": "2026-06-30", "reviewing": "Powerfleet, Inc. Form 10-K for the Fiscal Year Ended March 31, 2025 Form 10-Q for the Period Ended June 30, 2025 Form 8-K filed on June 16, 2025 File No. 001-39", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Non-GAAP measures", "Revenue recognition", "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." }, "quote": "We note you recorded restructuring costs during the year ended March 31, 2025 and you exclude the costs from your determination of Adjusted EBITDA. We also note you recorded additional restructuring costs during the quarter ended June 30, 2025. Please revise future filings to provide the disclosures required by ASC 420-10-50 and SAB Topic 5:P:4 in MD&A and the notes to the financial statements or explain why you do\u2026", "prior_accession": "", "prior_url": "" }, { "id": "e734bf6ee4ef25cf", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Powerfleet, Inc.", "cik": 1774170, "ticker": "AIOT", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 660500000.0, "form": "CORRESP", "filed": "2026-06-30", "accession": "0001493152-25-017967", "filing_url": "https://www.sec.gov/Archives/edgar/data/1774170/000149315225017967/0001493152-25-017967-index.htm", "headline": "Powerfleet, Inc. responded to SEC staff comments on revenue recognition", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-10-14", "published_on_edgar": "2026-06-30", "reviewing": "Powerfleet, Inc. Form 10-K for the Fiscal Year Ended March 31, 2025 Response dated September 15, 2025 File No. 001-39080 Dear Mr. Gordon and Ms. McConnell: Powe", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Non-GAAP measures", "Revenue recognition", "Business combinations", "Fair value" ], "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." }, "quote": "We have reviewed your response to prior comment 2. We understand that Fleet Complete previously accounted for bundled hardware and service offerings as a single performance obligation and recognized revenue over time. We also understand that, following your acquisition of Fleet Complete, hardware is now a separate performance obligation that is satisfied at a point in time. Please more fully address the following: \u25cf\u2026", "prior_accession": "", "prior_url": "" }, { "id": "be437208cdc3e39f", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Powerfleet, Inc.", "cik": 1774170, "ticker": "AIOT", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 660500000.0, "form": "UPLOAD", "filed": "2026-06-30", "accession": "0000000000-25-009349", "filing_url": "https://www.sec.gov/Archives/edgar/data/1774170/000000000025009349/0000000000-25-009349-index.htm", "headline": "SEC staff questioned Powerfleet, Inc.'s accounting for non-GAAP measures", "evidence": { "cited_sections": [ "Note 11 - Short-Term Debt and Long-Term Debt, page 86" ], "direction": "staff to company", "letter_dated": "2025-08-29", "published_on_edgar": "2026-06-30", "reviewing": "Powerfleet, Inc. Form 10-K for the Fiscal Year Ended March 31, 2025 Form 10-Q for the Period Ended June 30, 2025 Form 8-K filed on June 16, 2025 File No. 001-39", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Non-GAAP measures", "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." }, "quote": "We note you recorded restructuring costs during the year ended March 31, 2025 and you exclude the costs from your determination of Adjusted EBITDA. We also note you recorded additional restructuring costs during the quarter ended June 30, 2025. Please revise future filings to provide the disclosures required by ASC 420-10-50 and SAB Topic 5:P:4 in MD&A and the notes to the financial statements or explain why you do\u2026", "prior_accession": "", "prior_url": "" }, { "id": "cefa2aef68ef8188", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Powerfleet, Inc.", "cik": 1774170, "ticker": "AIOT", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 660500000.0, "form": "UPLOAD", "filed": "2026-06-30", "accession": "0000000000-25-010561", "filing_url": "https://www.sec.gov/Archives/edgar/data/1774170/000000000025010561/0000000000-25-010561-index.htm", "headline": "SEC staff questioned Powerfleet, Inc.'s accounting for revenue recognition", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-29", "published_on_edgar": "2026-06-30", "reviewing": "Powerfleet, Inc. Form 10-K for the Fiscal Year Ended March 31, 2025 Response dated September 15, 2025 File No. 001-39080 Dear David Wilson: We have reviewed you", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Non-GAAP measures", "Revenue recognition", "Business combinations" ], "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." }, "quote": "We have reviewed your response to prior comment 2. We understand that Fleet Complete previously accounted for bundled hardware and service offerings as a single performance obligation and recognized revenue over time. We also understand that, following your acquisition of Fleet Complete, hardware is now a separate performance obligation that is satisfied at a point in time. Please more fully address the following\u2026", "prior_accession": "", "prior_url": "" }, { "id": "f179d369712a654d", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "PRUDENTIAL FINANCIAL INC", "cik": 1137774, "ticker": "PRU", "sic_desc": "Life insurance", "size_tier": "mega", "public_float": 41910000000.0, "form": "CORRESP", "filed": "2026-06-30", "accession": "0001193125-25-159853", "filing_url": "https://www.sec.gov/Archives/edgar/data/1137774/000119312525159853/0001193125-25-159853-index.htm", "headline": "PRUDENTIAL FINANCIAL INC responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-07-16", "published_on_edgar": "2026-06-30", "reviewing": "Comment Letter dated June 24, 2025 regarding Prudential Financial, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 File No. 001-16707 Ladies and Gentleme", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Revenue recognition", "Fair value", "Income taxes", "Non-GAAP measures" ], "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." }, "quote": "We note your disclosure related to products offered by each segment in your business section starting on page 3. In order to provide investors with a clear understanding of material trends and the drivers of financial results, please revise MD&A in future filings to: \u25cf Provide detail of \u201cPremiums\u201d and \u201cPolicy charges and fee income\u201d by product or product type at the consolidated and/or segment level for each period\u2026", "prior_accession": "", "prior_url": "" }, { "id": "1a02db6ce97e8b67", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "PRUDENTIAL FINANCIAL INC", "cik": 1137774, "ticker": "PRU", "sic_desc": "Life insurance", "size_tier": "mega", "public_float": 41910000000.0, "form": "CORRESP", "filed": "2026-06-30", "accession": "0001193125-25-194921", "filing_url": "https://www.sec.gov/Archives/edgar/data/1137774/000119312525194921/0001193125-25-194921-index.htm", "headline": "PRUDENTIAL FINANCIAL INC responded to SEC staff comments on segment reporting", "evidence": { "cited_sections": [ "Item 1. Business, page 1" ], "direction": "company to staff", "letter_dated": "2025-09-03", "published_on_edgar": "2026-06-30", "reviewing": "Comment Letter dated August 5, 2025 regarding Prudential Financial, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 File No. 001-16707 Ladies and Gentlem", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Segment reporting", "MD&A", "Fair value", "Non-GAAP measures" ], "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." }, "quote": "We note your response to prior comment 1. Please tell us what information is provided to management at the consolidated and segment level, if any, related to your US GAAP revenue recognized for each period presented. Please tell us how your current disclosure allows an investor to clearly understand the key products and/or services that represent your material revenue-generating activities in accordance with Item\u2026", "prior_accession": "", "prior_url": "" }, { "id": "3bc82c25de28c2e6", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "PRUDENTIAL FINANCIAL INC", "cik": 1137774, "ticker": "PRU", "sic_desc": "Life insurance", "size_tier": "mega", "public_float": 41910000000.0, "form": "UPLOAD", "filed": "2026-06-30", "accession": "0000000000-25-006594", "filing_url": "https://www.sec.gov/Archives/edgar/data/1137774/000000000025006594/0000000000-25-006594-index.htm", "headline": "SEC staff questioned PRUDENTIAL FINANCIAL INC's accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-06-24", "published_on_edgar": "2026-06-30", "reviewing": "Prudential Financial, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 File No. 001-16707 Dear Yanela Frias: We have limited our review of your filing to ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Fair value", "Income taxes", "Non-GAAP measures" ], "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." }, "quote": "We note your disclosure related to products offered by each segment in your business section starting on page 3. In order to provide investors with a clear understanding of material trends and the drivers of financial results, please revise MD&A in future filings to: \u2022 Provide detail of \u201cPremiums\u201d and \u201cPolicy charges and fee income\u201d by product or product type at the consolidated and/or segment level for each period\u2026", "prior_accession": "", "prior_url": "" }, { "id": "7d2ad59b0c171755", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "PRUDENTIAL FINANCIAL INC", "cik": 1137774, "ticker": "PRU", "sic_desc": "Life insurance", "size_tier": "mega", "public_float": 41910000000.0, "form": "UPLOAD", "filed": "2026-06-30", "accession": "0000000000-25-008240", "filing_url": "https://www.sec.gov/Archives/edgar/data/1137774/000000000025008240/0000000000-25-008240-index.htm", "headline": "SEC staff questioned PRUDENTIAL FINANCIAL INC's accounting for MD&A", "evidence": { "cited_sections": [ "Item 1. Business, page 1", "Item 303 of Regulation S-K. Consolidated Results of Operations, page 57" ], "direction": "staff to company", "letter_dated": "2025-08-05", "published_on_edgar": "2026-06-30", "reviewing": "Prudential Financial, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Response dated July 16, 2025 File No. 001-16707 Dear Yanela Frias: We have reviewed", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Fair value", "Non-GAAP measures" ], "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." }, "quote": "We note your response to prior comment 1. Please tell us what information is provided to management at the consolidated and segment level, if any, related to your US GAAP revenue recognized for each period presented. Please tell us how your current disclosure allows an investor to clearly understand the key products and/or services that represent your material revenue-generating activities in accordance with Item\u2026", "prior_accession": "", "prior_url": "" }, { "id": "925df856de6f396a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "PAPA JOHNS INTERNATIONAL INC", "cik": 901491, "ticker": "PZZA", "sic_desc": "Restaurants", "size_tier": "large", "public_float": 1586641166.0, "form": "8-K", "filed": "2026-06-30", "accession": "0001628280-26-046242", "filing_url": "https://www.sec.gov/Archives/edgar/data/901491/000162828026046242/0001628280-26-046242-index.htm", "headline": "PAPA JOHNS INTERNATIONAL INC's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2f2a13aa16c7c300", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "OFA Group", "cik": 2036307, "ticker": "OFAL", "sic_desc": "Services", "size_tier": "small", "public_float": 6838750.0, "form": "NT 10-K", "filed": "2026-06-30", "accession": "0001493152-26-031291", "filing_url": "https://www.sec.gov/Archives/edgar/data/2036307/000149315226031291/0001493152-26-031291-index.htm", "headline": "OFA Group filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Form 10-K for the year ended March 31, 2026 within the prescribed time period without unreasonable effort or expense because additional time is needed to finalize the financial statements to be included in such report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Form 10-K for the year ended March 31, 2026 within the prescribed time period without unreasonable effort or expense because additional time is needed to finalize the financial statements to be included in such report.", "prior_accession": "", "prior_url": "" }, { "id": "9700505cf9b15f56", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Nexalin Technology, Inc.", "cik": 1527352, "ticker": "NXL", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 14732207.0, "form": "CORRESP", "filed": "2026-06-30", "accession": "0001829126-25-007612", "filing_url": "https://www.sec.gov/Archives/edgar/data/1527352/000182912625007612/0001829126-25-007612-index.htm", "headline": "Nexalin Technology, Inc. responded to SEC staff comments on internal control", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-23", "published_on_edgar": "2026-06-30", "reviewing": "Nexalin Technology, Inc. Comment Letter dated September 11, 2025 Form 10-K for year ended December 31, 2024 File No. 001-41507 Dear Mr. Salik: Reference is made", "source": "Company response to SEC staff (CORRESP)", "topics": [ "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." }, "quote": "We note that the certifications provided as Exhibits 31.1 and 31.2 do not include paragraph 4(b) pursuant to Item 601(b)(31) of Regulation S-K. Please amend your filing to provide revised certifications as well as full Item 9A disclosures and financial statements. Refer to Question 246.13 of the Regulation S-K Compliance & Disclosure Interpretations for guidance. Please also make conforming changes in all of your\u2026", "prior_accession": "", "prior_url": "" }, { "id": "230e012bf2658c12", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Nexalin Technology, Inc.", "cik": 1527352, "ticker": "NXL", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 14732207.0, "form": "UPLOAD", "filed": "2026-06-30", "accession": "0000000000-25-009853", "filing_url": "https://www.sec.gov/Archives/edgar/data/1527352/000000000025009853/0000000000-25-009853-index.htm", "headline": "SEC staff questioned Nexalin Technology, Inc.'s accounting for internal control", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-11", "published_on_edgar": "2026-06-30", "reviewing": "Nexalin Technology, Inc. Form 10-K for the Year Ended December 31, 2024 File No. 001-41507 Dear Mark White: We have reviewed your filing and have the following ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "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." }, "quote": "We note that the certifications provided as Exhibits 31.1 and 31.2 do not include paragraph 4(b) pursuant to Item 601(b)(31) of Regulation S-K. Please amend your filing to provide revised certifications as well as full Item 9A disclosures and financial statements. Refer to Question 246.13 of the Regulation S-K Compliance & Disclosure Interpretations for guidance. Please also make conforming changes in all of your\u2026", "prior_accession": "", "prior_url": "" }, { "id": "7f3d1a3cb24f2466", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Lumentum Holdings Inc.", "cik": 1633978, "ticker": "LITE", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 16469000000.0, "form": "CORRESP", "filed": "2026-06-30", "accession": "0001628280-25-044469", "filing_url": "https://www.sec.gov/Archives/edgar/data/1633978/000162828025044469/0001628280-25-044469-index.htm", "headline": "Lumentum Holdings Inc. responded to SEC staff comments on income taxes", "evidence": { "cited_sections": [ "Note 17. Operating Segments and Geographic Information, page 116", "Item 1. Business (see, page 2" ], "direction": "company to staff", "letter_dated": "2025-10-07", "published_on_edgar": "2026-06-30", "reviewing": "Lumentum Holdings Inc. Form 10-K for Fiscal Year Ended June 28, 2025 Filed August 19, 2025 Form 8-K filed August 12, 2025 File No. 1-36861 Ladies and Gentlemen,", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Income taxes", "Goodwill and impairment", "Segment reporting", "Inventory", "Non-GAAP measures" ], "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." }, "quote": "We note the release of your income tax valuation allowance related to UK deferred tax assets resulted in you recording an income tax benefit of $153.1 million in the fiscal year ended June 28, 2025. Please explain to us, and expand your disclosures in future filings to more fully address, the specific positive and negative evidence you considered in determining it was more-likely-than-not UK deferred tax assets are\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b8c5ca2b0c0ad0b4", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Lumentum Holdings Inc.", "cik": 1633978, "ticker": "LITE", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 16469000000.0, "form": "UPLOAD", "filed": "2026-06-30", "accession": "0000000000-25-009729", "filing_url": "https://www.sec.gov/Archives/edgar/data/1633978/000000000025009729/0000000000-25-009729-index.htm", "headline": "SEC staff questioned Lumentum Holdings Inc.'s accounting for income taxes", "evidence": { "cited_sections": [ "Note 17. Operating Segments and Geographic Information, page 116", "Item 1. Business (see, page 2" ], "direction": "staff to company", "letter_dated": "2025-09-09", "published_on_edgar": "2026-06-30", "reviewing": "Lumentum Holdings Inc. Form 10-K for the Fiscal Year Ended June 28, 2025 Filed August 19, 2025 Form 8-K filed August 12, 2025 File No. 001-36861 Dear Wajid Ali:", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Income taxes", "Segment reporting", "Non-GAAP measures" ], "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." }, "quote": "We note the release of your income tax valuation allowance related to UK deferred tax assets resulted in you recording an income tax benefit of $153.1 million in the fiscal year ended June 28, 2025. Please explain to us, and expand your disclosures in future filings to more fully address, the specific positive and negative evidence you considered in determining it was more-likely-than-not UK deferred tax assets are\u2026", "prior_accession": "", "prior_url": "" }, { "id": "eb5126ece79377ee", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "King Resources, Inc.", "cik": 774415, "ticker": "KRFG", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 394457.0, "form": "NT 10-K", "filed": "2026-06-30", "accession": "0001683168-26-005181", "filing_url": "https://www.sec.gov/Archives/edgar/data/774415/000168316826005181/0001683168-26-005181-index.htm", "headline": "King Resources, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company recently completed an acquisition of a new business and is unable to complete its Annual Report on Form 10-K for the period ending March 31, 2026 without an unreasonable effort and expense due to continuing staffing shortages. The Registrant will file the 10-K on or before the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company recently completed an acquisition of a new business and is unable to complete its Annual Report on Form 10-K for the period ending March 31, 2026 without an unreasonable effort and expense due to continuing staffing shortages. The Registrant will file the 10-K on or before the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "48a90d2020cccf59", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Imunon, Inc.", "cik": 749647, "ticker": "IMNN", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 21200000.0, "form": "8-K", "filed": "2026-06-30", "accession": "0001493152-26-031292", "filing_url": "https://www.sec.gov/Archives/edgar/data/749647/000149315226031292/0001493152-26-031292-index.htm", "headline": "Imunon, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "074eddb5cc6c05a3", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "INTERNATIONAL BATTERY METALS LTD.", "cik": 1786318, "ticker": "", "sic_desc": "Mining", "size_tier": "small", "public_float": 33600000.0, "form": "8-K", "filed": "2026-06-30", "accession": "0001193125-26-290596", "filing_url": "https://www.sec.gov/Archives/edgar/data/1786318/000119312526290596/0001193125-26-290596-index.htm", "headline": "INTERNATIONAL BATTERY METALS LTD. dismissed CBIZ and engaged Grant Thornton", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "CBIZ", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Grant Thornton", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9f560d2b279ca24d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Hongchang International Co., Ltd", "cik": 1086303, "ticker": "HCIL", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 12754056.0, "form": "NT 10-K", "filed": "2026-06-30", "accession": "0001213900-26-073385", "filing_url": "https://www.sec.gov/Archives/edgar/data/1086303/000121390026073385/0001213900-26-073385-index.htm", "headline": "Hongchang International Co., Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "PART III \u2014 NARRATIVE The Registrant requires additional time to complete the preparation and review of its financial statements and related disclosures.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "PART III \u2014 NARRATIVE The Registrant requires additional time to complete the preparation and review of its financial statements and related disclosures.", "prior_accession": "", "prior_url": "" }, { "id": "fa4978ab061bf242", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Fly-E Group, Inc.", "cik": 1975940, "ticker": "FLYE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 20200000.0, "form": "NT 10-K", "filed": "2026-06-30", "accession": "0001213900-26-073785", "filing_url": "https://www.sec.gov/Archives/edgar/data/1975940/000121390026073785/0001213900-26-073785-index.htm", "headline": "Fly-E Group, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Annual Report on Form 10-K for the fiscal year ended March 31, 2026 within the prescribed time period without unreasonable effort or expense because additional time is needed to prepare the financial statements for the fiscal year ended March 31, 2026. The Registrant intends to file the subject Annual Report on Form 10-K on or before the fifth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Annual Report on Form 10-K for the fiscal year ended March 31, 2026 within the prescribed time period without unreasonable effort or expense because additional time is needed to prepare the financial statements for the fiscal year ended March 31, 2026. The Registrant intends to file the subject Annual Report on Form 10-K on or before the fifth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "8950767f0cefb25a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "First Seacoast Bancorp, Inc.", "cik": 1943802, "ticker": "FSEA", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 48800000.0, "form": "NT 11-K", "filed": "2026-06-30", "accession": "0001193125-26-289494", "filing_url": "https://www.sec.gov/Archives/edgar/data/1943802/000119312526289494/0001193125-26-289494-index.htm", "headline": "First Seacoast Bancorp, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 136, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Form 11-K which is the subject of this 12b-25 extension is being filed in order to report the information required of the First Seacoast Bank 401(k) Plan (the \u201cPlan\u201d). Although the Plan\u2019s Annual Report on Form 11-K for the year ended December 31, 2025 had been fully prepared within the prescribed time period, the Plan was unable to complete the necessary iXBRL tagging and testing without unreasonable effort or expense. In order to ensure the accuracy of the information contained in the Form 11-K, the Plan believes it is necessary to obtain an extension of the filing date. The Registrant plans to file the Form 11-K no later than the fifteenth calendar day following the prescribed due\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Form 11-K which is the subject of this 12b-25 extension is being filed in order to report the information required of the First Seacoast Bank 401(k) Plan (the \u201cPlan\u201d). Although the Plan\u2019s Annual Report on Form 11-K for the year ended December 31, 2025 had been fully prepared within the prescribed time period, the Plan was unable to complete the necessary iXBRL tagging and testing without unreasonable effort or expense. In order to ensure the accuracy of the information contained in the Form 11-K, the Plan believes it is necessary to obtain an extension of the filing date. The Registrant plans to file the Form 11-K no later than the fifteenth calendar day following the prescribed due\u2026", "prior_accession": "", "prior_url": "" }, { "id": "a646fcc75512d3f8", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "F&G Annuities & Life, Inc.", "cik": 1934850, "ticker": "FG", "sic_desc": "Life insurance", "size_tier": "mid", "public_float": 667849667.0, "form": "CORRESP", "filed": "2026-06-30", "accession": "0001934850-25-000027", "filing_url": "https://www.sec.gov/Archives/edgar/data/1934850/000193485025000027/0001934850-25-000027-index.htm", "headline": "F&G Annuities & Life, Inc. responded to SEC staff comments on non-GAAP measures", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-05-23", "published_on_edgar": "2026-06-30", "reviewing": "F&G Annuities & Life, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Form 8-K Filed February 20, 2025 File No. 001-41490 Mr. Volley and Mr. Pande: On be", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Non-GAAP measures", "MD&A", "Goodwill and impairment", "Fair value", "Income taxes", "Inventory" ], "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." }, "quote": "We note your reference to accretive flow reinsurance and flow reinsurance fee income throughout your filing. Please revise future filings to provide additional information regarding how flow reinsurance is accretive and explain how you generate fee income from the flow reinsurance transactions. Please provide us your proposed disclosure. In response to the Staff\u2019s comment, the Company acknowledges the Staff\u2019s\u2026", "prior_accession": "", "prior_url": "" }, { "id": "a1ab53a32eed33b8", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "F&G Annuities & Life, Inc.", "cik": 1934850, "ticker": "FG", "sic_desc": "Life insurance", "size_tier": "mid", "public_float": 667849667.0, "form": "CORRESP", "filed": "2026-06-30", "accession": "0001934850-25-000036", "filing_url": "https://www.sec.gov/Archives/edgar/data/1934850/000193485025000036/0001934850-25-000036-index.htm", "headline": "F&G Annuities & Life, Inc. responded to SEC staff comments on fair value", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-07-07", "published_on_edgar": "2026-06-30", "reviewing": "F&G Annuities & Life, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Form 8-K Filed February 20, 2025 File No. 001-41490 Messrs. Volley and Pande: On be", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Non-GAAP measures", "Fair value" ], "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." }, "quote": "We note you disclose that you eliminate the changes in the fair value of market risk benefits by deferring current period changes and amortizing that amount over the life of the market risk benefit. Please address the following: \u2022 Please quantify each component of this adjustment for 2024, 2023 and the quarter ended March 31, 2025. Deferral Amortization Adjustment to Net Income 2023 (70,491,992) 45,672,248\u2026", "prior_accession": "", "prior_url": "" }, { "id": "4ae11565c14f7686", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "F&G Annuities & Life, Inc.", "cik": 1934850, "ticker": "FG", "sic_desc": "Life insurance", "size_tier": "mid", "public_float": 667849667.0, "form": "CORRESP", "filed": "2026-06-30", "accession": "0001934850-25-000048", "filing_url": "https://www.sec.gov/Archives/edgar/data/1934850/000193485025000048/0001934850-25-000048-index.htm", "headline": "F&G Annuities & Life, Inc. responded to SEC staff comments on fair value", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-08-08", "published_on_edgar": "2026-06-30", "reviewing": "F&G Annuities & Life, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 File No. 001-41490 Messrs. Volley and Pande: On behalf of F&G Annuities & Life, Inc", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Fair value", "Non-GAAP measures" ], "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." }, "quote": "We note your response to prior comment 1. Please explain to us in detail what the MRB Discrete Asset method is and why it is an appropriate methodology to amortize the deferred portion of the changes in fair value of market risk benefits into adjusted net earnings. The MRB Discrete Asset methodology is described in detail below, including illustrative calculations for two consecutive periods. The methodology for\u2026", "prior_accession": "", "prior_url": "" }, { "id": "decdd0af03e6358c", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "F&G Annuities & Life, Inc.", "cik": 1934850, "ticker": "FG", "sic_desc": "Life insurance", "size_tier": "mid", "public_float": 667849667.0, "form": "UPLOAD", "filed": "2026-06-30", "accession": "0000000000-25-004404", "filing_url": "https://www.sec.gov/Archives/edgar/data/1934850/000000000025004404/0000000000-25-004404-index.htm", "headline": "SEC staff questioned F&G Annuities & Life, Inc.'s accounting for non-GAAP measures", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-04-25", "published_on_edgar": "2026-06-30", "reviewing": "F&G Annuities & Life, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Form 8-K Filed February 20, 2025 File No. 001-41490 Dear Conor Murphy : We have lim", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures", "MD&A" ], "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." }, "quote": "We note your reference to accretive flow reinsurance and flow reinsurance fee income throughout your filing. Please revise future filings to provide additional information regarding how flow reinsurance is accretive and explain how you generate fee income from the flow reinsurance transactions. Please provide us your proposed disclosure. Non-GAAP Financial Measures, page 87 We note your prominent disclosure and\u2026", "prior_accession": "", "prior_url": "" }, { "id": "647a41da81a7c923", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "F&G Annuities & Life, Inc.", "cik": 1934850, "ticker": "FG", "sic_desc": "Life insurance", "size_tier": "mid", "public_float": 667849667.0, "form": "UPLOAD", "filed": "2026-06-30", "accession": "0000000000-25-006461", "filing_url": "https://www.sec.gov/Archives/edgar/data/1934850/000000000025006461/0000000000-25-006461-index.htm", "headline": "SEC staff questioned F&G Annuities & Life, Inc.'s accounting for fair value", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-06-20", "published_on_edgar": "2026-06-30", "reviewing": "F&G Annuities & Life, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Form 8-K Filed February 20, 2025 File No. 001-41490 Dear Conor Murphy : We have rev", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures", "Fair value" ], "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." }, "quote": "We note you disclose that you eliminate the changes in the fair value of market risk benefits by deferring current period changes and amortizing that amount over the life of the market risk benefit. Please address the following: \u2022 Please quantify each component of this adjustment for 2024, 2023 and the quarter ended March 31, 2025. \u2022 Please explain to us why you believe this adjustment is needed to provide a useful\u2026", "prior_accession": "", "prior_url": "" }, { "id": "81201d34c9072577", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "F&G Annuities & Life, Inc.", "cik": 1934850, "ticker": "FG", "sic_desc": "Life insurance", "size_tier": "mid", "public_float": 667849667.0, "form": "UPLOAD", "filed": "2026-06-30", "accession": "0000000000-25-007299", "filing_url": "https://www.sec.gov/Archives/edgar/data/1934850/000000000025007299/0000000000-25-007299-index.htm", "headline": "SEC staff questioned F&G Annuities & Life, Inc.'s accounting for fair value", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-07-11", "published_on_edgar": "2026-06-30", "reviewing": "F&G Annuities & Life, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Response dated July 7, 2025 File No. 001-41490 Dear Conor Murphy : We have reviewed", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures", "Fair value" ], "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." }, "quote": "We note your response to prior comment 1. Please explain to us in detail what the MRB Discrete Asset method is and why it is an appropriate methodology to amortize the deferred portion of the changes in fair value of market risk benefits into adjusted net earnings. We note your response to prior comment 1. Please tell us how you considered whether recognizing the deferred portion of the changes in fair value of\u2026", "prior_accession": "", "prior_url": "" }, { "id": "f17954ca161cd7ba", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Exyn Technologies, Inc.", "cik": 1960355, "ticker": "EXYN", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-06-30", "accession": "0001104659-26-079216", "filing_url": "https://www.sec.gov/Archives/edgar/data/1960355/000110465926079216/0001104659-26-079216-index.htm", "headline": "Exyn Technologies, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 46, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company's Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2026 is the Company's first quarterly report to be filed following the effectiveness of the registration statement on Form S-1 relating to the Company's initial public offering. The Company is unable to file the Form 10-Q within the prescribed time period without unreasonable effort or expense because additional time is required to complete the preparation and review of the Company's financial statements and related disclosures for the period, including finalizing the interim financial information and completing the related interim review procedures.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company's Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2026 is the Company's first quarterly report to be filed following the effectiveness of the registration statement on Form S-1 relating to the Company's initial public offering. The Company is unable to file the Form 10-Q within the prescribed time period without unreasonable effort or expense because additional time is required to complete the preparation and review of the Company's financial statements and related disclosures for the period, including finalizing the interim financial information and completing the related interim review procedures.", "prior_accession": "", "prior_url": "" }, { "id": "6adbd81971acc282", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Enpro Inc.", "cik": 1164863, "ticker": "NPO", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 4008276843.0, "form": "NT 11-K", "filed": "2026-06-30", "accession": "0001140361-26-026986", "filing_url": "https://www.sec.gov/Archives/edgar/data/1164863/000114036126026986/0001140361-26-026986-index.htm", "headline": "Enpro Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 136, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant required an additional day for the completion and filing of its Form 11-K for the year ended December 31, 2025, which is being filed concurrently with this Form 12b-25.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant required an additional day for the completion and filing of its Form 11-K for the year ended December 31, 2025, which is being filed concurrently with this Form 12b-25.", "prior_accession": "", "prior_url": "" }, { "id": "cb75ba21e0612e56", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "DeltaSoft Corp", "cik": 2020919, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-06-30", "accession": "0001683168-26-005180", "filing_url": "https://www.sec.gov/Archives/edgar/data/2020919/000168316826005180/0001683168-26-005180-index.htm", "headline": "DeltaSoft Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant\u2019s annual report on Form 10-K for the fiscal year ended March 31, 2026, could not be filed within the prescribed time period because the Company needs additional time to complete the financial statements and to prepare the Form 10-K. The registrant anticipates that it will require no more than the additional 15 days allowed to complete and file the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant\u2019s annual report on Form 10-K for the fiscal year ended March 31, 2026, could not be filed within the prescribed time period because the Company needs additional time to complete the financial statements and to prepare the Form 10-K. The registrant anticipates that it will require no more than the additional 15 days allowed to complete and file the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "4eb1472cc86b2fd2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Chi Special Acquisition Corp.", "cik": 1858007, "ticker": "GDST", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 17900000.0, "form": "NT 10-K", "filed": "2026-06-30", "accession": "0001213900-26-073842", "filing_url": "https://www.sec.gov/Archives/edgar/data/1858007/000121390026073842/0001213900-26-073842-index.htm", "headline": "Chi Special Acquisition Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Form 10-K cannot be completed by the deadline due to delays in the completion of the required disclosure but will be completed within the fifteen- day extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Form 10-K cannot be completed by the deadline due to delays in the completion of the required disclosure but will be completed within the fifteen- day extension period.", "prior_accession": "", "prior_url": "" }, { "id": "c7a91cadee71bee0", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Central Plains Bancshares, Inc.", "cik": 1979332, "ticker": "CPBI", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 57000000.0, "form": "NT 11-K", "filed": "2026-06-30", "accession": "0000943374-26-000242", "filing_url": "https://www.sec.gov/Archives/edgar/data/1979332/000094337426000242/0000943374-26-000242-index.htm", "headline": "Central Plains Bancshares, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 136, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Form 11-K which is the subject of this 12b-25 extension is being filed in order to report the information required of the Home Federal-Grand Island 401(k) Retirement Plan (the \u201cPlan\u201d). Although the Plan\u2019s Annual Report on Form 11-K for the year ended December 31, 2025 had been fully prepared within the prescribed time period, the Plan was unable to complete the necessary iXBRL tagging and testing without unreasonable effort or expense. In order to ensure the accuracy of the information contained in the Form 11-K, the Plan believes it is necessary to obtain an extension of the filing date. The Registrant plans to file the Form 11-K no later than the fifteenth calendar day following the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Form 11-K which is the subject of this 12b-25 extension is being filed in order to report the information required of the Home Federal-Grand Island 401(k) Retirement Plan (the \u201cPlan\u201d). Although the Plan\u2019s Annual Report on Form 11-K for the year ended December 31, 2025 had been fully prepared within the prescribed time period, the Plan was unable to complete the necessary iXBRL tagging and testing without unreasonable effort or expense. In order to ensure the accuracy of the information contained in the Form 11-K, the Plan believes it is necessary to obtain an extension of the filing date. The Registrant plans to file the Form 11-K no later than the fifteenth calendar day following the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "1c728b3d7d9c3059", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Caro Holdings Inc.", "cik": 1678105, "ticker": "CAHO", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 16513105.0, "form": "NT 10-K", "filed": "2026-06-30", "accession": "0001640334-26-001135", "filing_url": "https://www.sec.gov/Archives/edgar/data/1678105/000164033426001135/0001640334-26-001135-index.htm", "headline": "Caro Holdings Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file, without unreasonable effort and expense, its Form 10-K Annual Report for the period ended March 31, 2026 due to a delay in compiling information required to be included in its Form 10-K, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file, without unreasonable effort and expense, its Form 10-K Annual Report for the period ended March 31, 2026 due to a delay in compiling information required to be included in its Form 10-K, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "824d2b8b695ceb37", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Bogota Financial Corp.", "cik": 1787414, "ticker": "BSBK", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 50000000.0, "form": "NT 11-K", "filed": "2026-06-30", "accession": "0000943374-26-000244", "filing_url": "https://www.sec.gov/Archives/edgar/data/1787414/000094337426000244/0000943374-26-000244-index.htm", "headline": "Bogota Financial Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 136, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Form 11-K which is the subject of this 12b-25 extension is being filed in order to report the information required of the Bogota Savings Bank 401(k) Savings Plan (the \u201cPlan\u201d). Although the Plan\u2019s Annual Report on Form 11-K for the year ended December 31, 2025 had been fully prepared within the prescribed time period, the Plan was unable to complete the necessary iXBRL tagging and testing without unreasonable effort or expense. In order to ensure the accuracy of the information contained in the Form 11-K, the Plan believes it is necessary to obtain an extension of the filing date. The Registrant plans to file the Form 11-K no later than the fifteenth calendar day following the prescribed\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Form 11-K which is the subject of this 12b-25 extension is being filed in order to report the information required of the Bogota Savings Bank 401(k) Savings Plan (the \u201cPlan\u201d). Although the Plan\u2019s Annual Report on Form 11-K for the year ended December 31, 2025 had been fully prepared within the prescribed time period, the Plan was unable to complete the necessary iXBRL tagging and testing without unreasonable effort or expense. In order to ensure the accuracy of the information contained in the Form 11-K, the Plan believes it is necessary to obtain an extension of the filing date. The Registrant plans to file the Form 11-K no later than the fifteenth calendar day following the prescribed\u2026", "prior_accession": "", "prior_url": "" }, { "id": "147d108f166adbd0", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Bakhu Holdings, Corp.", "cik": 1440153, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-06-30", "accession": "0001096906-26-001026", "filing_url": "https://www.sec.gov/Archives/edgar/data/1440153/000109690626001026/0001096906-26-001026-index.htm", "headline": "Bakhu Holdings, Corp.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Qi CPA LLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "25568b141cb66806", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BV Financial, Inc.", "cik": 1302387, "ticker": "BVFL", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 135627781.0, "form": "NT 11-K", "filed": "2026-06-30", "accession": "0001193125-26-290068", "filing_url": "https://www.sec.gov/Archives/edgar/data/1302387/000119312526290068/0001193125-26-290068-index.htm", "headline": "BV Financial, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 136, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Form 11-K which is the subject of this 12b-25 extension is being filed in order to report the information required of the BayVanguard Bank 401(k) Profit Sharing Plan (the \u201cPlan\u201d). Although the Plan\u2019s Annual Report on Form 11-K for the year ended December 31, 2025 had been fully prepared within the prescribed time period, the Plan was unable to complete the necessary iXBRL tagging and testing without unreasonable effort or expense. In order to ensure the accuracy of the information contained in the Form 11-K, the Plan believes it is necessary to obtain an extension of the filing date. The Registrant plans to file the Form 11-K no later than the fifteenth calendar day following the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Form 11-K which is the subject of this 12b-25 extension is being filed in order to report the information required of the BayVanguard Bank 401(k) Profit Sharing Plan (the \u201cPlan\u201d). Although the Plan\u2019s Annual Report on Form 11-K for the year ended December 31, 2025 had been fully prepared within the prescribed time period, the Plan was unable to complete the necessary iXBRL tagging and testing without unreasonable effort or expense. In order to ensure the accuracy of the information contained in the Form 11-K, the Plan believes it is necessary to obtain an extension of the filing date. The Registrant plans to file the Form 11-K no later than the fifteenth calendar day following the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "c913efdc8a40d413", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "BATTALION OIL CORP", "cik": 1282648, "ticker": "", "sic_desc": "Mining", "size_tier": "small", "public_float": 13000000.0, "form": "8-K", "filed": "2026-06-30", "accession": "0001104659-26-079393", "filing_url": "https://www.sec.gov/Archives/edgar/data/1282648/000110465926079393/0001104659-26-079393-index.htm", "headline": "BATTALION OIL CORP moved from Deloitte to BDO", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Deloitte", "predecessor_tier": "big_four", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "BDO", "successor_tier": "national", "tier_downgrade": true, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e94302d13557bb2e", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "ArrowMark Financial Corp.", "cik": 1578987, "ticker": "BANX", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-06-30", "accession": "0000930413-26-002003", "filing_url": "https://www.sec.gov/Archives/edgar/data/1578987/000093041326002003/0000930413-26-002003-index.htm", "headline": "ArrowMark Financial Corp.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0aed1711c90da47d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "AVAI BIO, INC.", "cik": 1740797, "ticker": "AVAI", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-06-30", "accession": "0001740797-26-000013", "filing_url": "https://www.sec.gov/Archives/edgar/data/1740797/000174079726000013/0001740797-26-000013-index.htm", "headline": "AVAI BIO, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Annual Report on Form 10-K of Avai Bio, Inc. for the fiscal year ended March 31, 2026, could not be filed on schedule due to the additional time required to complete the preparation and compilation of the Registrant's financial statements and related disclosures.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Annual Report on Form 10-K of Avai Bio, Inc. for the fiscal year ended March 31, 2026, could not be filed on schedule due to the additional time required to complete the preparation and compilation of the Registrant's financial statements and related disclosures.", "prior_accession": "", "prior_url": "" }, { "id": "25d6b987cbe2d301", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ARROW FINANCIAL CORP", "cik": 717538, "ticker": "AROW", "sic_desc": "National commercial banks", "size_tier": "mid", "public_float": 435473821.0, "form": "NT 11-K", "filed": "2026-06-30", "accession": "0000717538-26-000094", "filing_url": "https://www.sec.gov/Archives/edgar/data/717538/000071753826000094/0000717538-26-000094-index.htm", "headline": "ARROW FINANCIAL CORP told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 136, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Form 11-K which is the subject of this 12b-25 extension is being filed in order to report the information required of the Arrow Financial Corp. The Plan is unable to timely file its Form 11-K because the audit of the financial statements is still in process. In order to ensure the accuracy of the information contained in the Form 11-K, the Plan believes it is necessary to obtain an extension of the filing date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Form 11-K which is the subject of this 12b-25 extension is being filed in order to report the information required of the Arrow Financial Corp. The Plan is unable to timely file its Form 11-K because the audit of the financial statements is still in process. In order to ensure the accuracy of the information contained in the Form 11-K, the Plan believes it is necessary to obtain an extension of the filing date.", "prior_accession": "", "prior_url": "" }, { "id": "63fcfb7a1a7d0dc8", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Zoomcar Holdings, Inc.", "cik": 1854275, "ticker": "ZCAR", "sic_desc": "Services", "size_tier": "small", "public_float": 9346931.0, "form": "NT 10-K", "filed": "2026-06-29", "accession": "0001213900-26-072939", "filing_url": "https://www.sec.gov/Archives/edgar/data/1854275/000121390026072939/0001213900-26-072939-index.htm", "headline": "Zoomcar Holdings, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company\u2019s Annual Report on Form 10-K for the annual period ended March 31, 2026 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information that was not available.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company\u2019s Annual Report on Form 10-K for the annual period ended March 31, 2026 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information that was not available.", "prior_accession": "", "prior_url": "" }, { "id": "620d0da3648c7632", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Zicix Corp", "cik": 1465311, "ticker": "ZICX", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-06-29", "accession": "0001683168-26-005144", "filing_url": "https://www.sec.gov/Archives/edgar/data/1465311/000168316826005144/0001683168-26-005144-index.htm", "headline": "Zicix Corp filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to complete its Annual Report on Form 10-K for the period ending March 31, 2026 without an unreasonable effort and expense due to continued staffing shortages. The Registrant will file the 10-K on or before the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to complete its Annual Report on Form 10-K for the period ending March 31, 2026 without an unreasonable effort and expense due to continued staffing shortages. The Registrant will file the 10-K on or before the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "fe3a598785a28e2e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Yinfu Gold Corp.", "cik": 1438461, "ticker": "ELRE", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-06-29", "accession": "0001640334-26-001122", "filing_url": "https://www.sec.gov/Archives/edgar/data/1438461/000164033426001122/0001640334-26-001122-index.htm", "headline": "Yinfu Gold Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file, without unreasonable effort and expense, its Form 10-K Annual Report for the year ended March 31, 2026 due to a delay in obtaining and compiling information required to be included in its Form 10-K, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file, without unreasonable effort and expense, its Form 10-K Annual Report for the year ended March 31, 2026 due to a delay in obtaining and compiling information required to be included in its Form 10-K, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "97b4f43ec645cd54", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "VivoSim Labs, INC.", "cik": 1497253, "ticker": "VIVS", "sic_desc": "Biological products", "size_tier": "small", "public_float": 7720472.0, "form": "NT 10-K", "filed": "2026-06-29", "accession": "0001193125-26-288413", "filing_url": "https://www.sec.gov/Archives/edgar/data/1497253/000119312526288413/0001193125-26-288413-index.htm", "headline": "VivoSim Labs, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended March 31, 2026 (the \u201cForm 10-K\u201d) by June 29, 2026, the prescribed due date, because it requires more time to gather necessary information for the preparation and finalization of its financial statements and other disclosures to be included in the Form 10-K. The Registrant is working diligently to complete the Form 10-K as soon as practicable, which the Registrant anticipates will not be later than the fifteenth calendar day following the prescribed due date for the Form 10-K, or July 14, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended March 31, 2026 (the \u201cForm 10-K\u201d) by June 29, 2026, the prescribed due date, because it requires more time to gather necessary information for the preparation and finalization of its financial statements and other disclosures to be included in the Form 10-K. The Registrant is working diligently to complete the Form 10-K as soon as practicable, which the Registrant anticipates will not be later than the fifteenth calendar day following the prescribed due date for the Form 10-K, or July 14, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "087e9d6310789326", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "UWHARRIE CAPITAL CORP", "cik": 898171, "ticker": "UWHR", "sic_desc": "State commercial banks", "size_tier": "small", "public_float": 61616164.0, "form": "NT 11-K", "filed": "2026-06-29", "accession": "0001193125-26-288707", "filing_url": "https://www.sec.gov/Archives/edgar/data/898171/000119312526288707/0001193125-26-288707-index.htm", "headline": "UWHARRIE CAPITAL CORP told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 135, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Uwharrie Capital Corp (the \u201cRegistrant\u201d) is unable to provide its periodic report on Form 11-K for the period ending December 31, 2025 within the prescribed time period because its auditors, Wipfli LLP (the \u201cAuditor\u201d), have been unable to obtain the information necessary to conclude its audit of the Uwharrie Capital Corp Employees 401(k) Retirement Plan (\u201cthe Plan\u201d). The Auditor\u2019s inability to obtain the information is due to data access difficulties that arose in connection with the third-party service provider to the Plan. The cause of the delay in concluding the audit could not be eliminated by the Registrant without unreasonable effort or expense. The Auditor\u2019s statement regarding such\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Uwharrie Capital Corp (the \u201cRegistrant\u201d) is unable to provide its periodic report on Form 11-K for the period ending December 31, 2025 within the prescribed time period because its auditors, Wipfli LLP (the \u201cAuditor\u201d), have been unable to obtain the information necessary to conclude its audit of the Uwharrie Capital Corp Employees 401(k) Retirement Plan (\u201cthe Plan\u201d). The Auditor\u2019s inability to obtain the information is due to data access difficulties that arose in connection with the third-party service provider to the Plan. The cause of the delay in concluding the audit could not be eliminated by the Registrant without unreasonable effort or expense. The Auditor\u2019s statement regarding such\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b01adb036285038d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "UNIVERSAL SAFETY PRODUCTS, INC.", "cik": 102109, "ticker": "UUU", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 8400000.0, "form": "NT 10-K", "filed": "2026-06-29", "accession": "0001104659-26-078861", "filing_url": "https://www.sec.gov/Archives/edgar/data/102109/000110465926078861/0001104659-26-078861-index.htm", "headline": "UNIVERSAL SAFETY PRODUCTS, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review of the information required to be presented in the Form 10-K for the fiscal year ended March 31, 2026 has imposed requirements that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense to the registrant.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review of the information required to be presented in the Form 10-K for the fiscal year ended March 31, 2026 has imposed requirements that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense to the registrant.", "prior_accession": "", "prior_url": "" }, { "id": "50cd72ca7bae6f7d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "TRANSACT TECHNOLOGIES INC", "cik": 1017303, "ticker": "TACT", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 33000000.0, "form": "8-K", "filed": "2026-06-29", "accession": "0001214659-26-007859", "filing_url": "https://www.sec.gov/Archives/edgar/data/1017303/000121465926007859/0001214659-26-007859-index.htm", "headline": "TRANSACT TECHNOLOGIES INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e2907c6fe402df04", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "TORO CO", "cik": 737758, "ticker": "TTC", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 9200000000.0, "form": "NT 11-K", "filed": "2026-06-29", "accession": "0001628280-26-046022", "filing_url": "https://www.sec.gov/Archives/edgar/data/737758/000162828026046022/0001628280-26-046022-index.htm", "headline": "TORO CO told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 135, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The annual report of the Registrant on Form 11-K for the period ended December 31, 2025 could not be filed by June 29, 2026 without unreasonable effort and expenses, because appropriate procedures established to review, confirm and audit the relevant financial statements are still in process.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The annual report of the Registrant on Form 11-K for the period ended December 31, 2025 could not be filed by June 29, 2026 without unreasonable effort and expenses, because appropriate procedures established to review, confirm and audit the relevant financial statements are still in process.", "prior_accession": "", "prior_url": "" }, { "id": "81b9e4ac013f4fe4", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Roadzen Inc.", "cik": 1868640, "ticker": "RDZN", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 50896581.0, "form": "10-K", "filed": "2026-06-29", "accession": "0001493152-26-031069", "filing_url": "https://www.sec.gov/Archives/edgar/data/1868640/000149315226031069/0001493152-26-031069-index.htm", "headline": "Roadzen Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-20", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As more fully described in Note 2(b) of the consolidated financial statements, the Company has experienced operating losses in current and preceding periods. These conditions, among others, raised substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans on alleviation of doubt on going concern are also described in Note 2(b). The consolidated financial statements do not include any adjustments that might result\u2026", "prior_accession": "0001493152-25-024374", "prior_url": "https://www.sec.gov/Archives/edgar/data/1868640/000149315225024374/form10-ka.htm" }, { "id": "bcf2629be173f609", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Replimune Group, Inc.", "cik": 1737953, "ticker": "REPL", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 523200000.0, "form": "10-K", "filed": "2026-06-29", "accession": "0001628280-26-045886", "filing_url": "https://www.sec.gov/Archives/edgar/data/1737953/000162828026045886/0001628280-26-045886-index.htm", "headline": "Replimune Group, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-05-22", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company does not have any committed source of additional funding and will be required to obtain additional financing to fund its operations beyond that date. These conditions raise substantial doubt about the Company's ability to continue as a going concern. The Company is collaborating with the FDA regarding a path forward for RP1 and, if the BLA is approved, the Company will determine the best source of capital, which may be raising additional capital through public or private equity offerings (including under our at-the-market facilities), although there can be no guarantee that the\u2026", "prior_accession": "0001737953-25-000009", "prior_url": "https://www.sec.gov/Archives/edgar/data/1737953/000173795325000009/repl-20250331.htm" }, { "id": "20b873bc5a77db33", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "PodcastOne, Inc.", "cik": 1940177, "ticker": "PODC", "sic_desc": "Computer services", "size_tier": "small", "public_float": 12300000.0, "form": "10-K", "filed": "2026-06-29", "accession": "0001437749-26-021988", "filing_url": "https://www.sec.gov/Archives/edgar/data/1940177/000143774926021988/0001437749-26-021988-index.htm", "headline": "PodcastOne, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-07-02", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 362, "weakness_first_reported": "2025-07-02", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our management\u2019s assessment included evaluation and testing of the design and operating effectiveness of key financial reporting controls, process documentation, accounting policies, and our overall control environment. Based on our management\u2019s assessment, our management has concluded that our internal control over financial reporting was effective as of March 31, 2026. Our management communicated the results of its assessment to the Audit Committee of our Board of Directors. F-28 Table of Contents Attestation\u2026", "prior_accession": "0001437749-25-022022", "prior_url": "https://www.sec.gov/Archives/edgar/data/1940177/000143774925022022/podc20250331_10k.htm" }, { "id": "fe57534685083259", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "PEDEVCO CORP", "cik": 1141197, "ticker": "PED", "sic_desc": "Mining", "size_tier": "small", "public_float": 23784416.0, "form": "8-K", "filed": "2026-06-29", "accession": "0001654954-26-006257", "filing_url": "https://www.sec.gov/Archives/edgar/data/1141197/000165495426006257/0001654954-26-006257-index.htm", "headline": "PEDEVCO CORP's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4bc454803629c4f5", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Outdoor Holding Co", "cik": 1015383, "ticker": "", "sic_desc": "Business services", "size_tier": "mid", "public_float": 145456088.0, "form": "8-K", "filed": "2026-06-29", "accession": "0001493152-26-030394", "filing_url": "https://www.sec.gov/Archives/edgar/data/1015383/000149315226030394/0001493152-26-030394-index.htm", "headline": "Outdoor Holding Co dismissed its auditor and engaged Grant Thornton", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Grant Thornton", 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It is anticipated that the Form 10-K, along with the audited financial statements, will be filed within the 15-day extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant was unable, without unreasonable effort and expense, to prepare its accounting records and schedules in sufficient time to enable its independent registered public accounting firm to complete its audit of the Registrant\u2019s financial statements to be contained in our Annual Report on Form 10-K for the fiscal year ended March 31, 2026. 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Changes in Internal Control over Financial Reporting Except for the\u2026", "prior_accession": "0001213900-25-055793", "prior_url": "https://www.sec.gov/Archives/edgar/data/1074871/000121390025055793/ea0244006-10k_modular.htm" }, { "id": "d8b10d8bb98befd7", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "MEDICAL EXERCISE INC.", "cik": 2001249, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-06-29", "accession": "0001213900-26-073032", "filing_url": "https://www.sec.gov/Archives/edgar/data/2001249/000121390026073032/0001213900-26-073032-index.htm", "headline": "MEDICAL EXERCISE INC. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The adoption of ASU 2023-09 did not affect the recognition or measurement of income taxes but resulted in expanded disclosures, including additional disaggregation of the effective tax rate reconciliation and income taxes paid by jurisdiction." ], "new_standards": [ "2023-09", "2025-04", "2025-05" ], "prior_filed": "2025-07-14", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The adoption of ASU 2023-09 did not affect the recognition or measurement of income taxes but resulted in expanded disclosures, including additional disaggregation of the effective tax rate reconciliation and income taxes paid by jurisdiction.", "prior_accession": "0001213900-25-063676", "prior_url": "https://www.sec.gov/Archives/edgar/data/2001249/000121390025063676/ea0247330-10k_medical.htm" }, { "id": "52dacdbf796fbc10", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Logicquest Technology, Inc", "cik": 768216, "ticker": "", "sic_desc": "Business services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-06-29", "accession": "0001493152-26-031083", "filing_url": "https://www.sec.gov/Archives/edgar/data/768216/000149315226031083/0001493152-26-031083-index.htm", "headline": "Logicquest Technology, Inc dismissed its auditor and engaged CNGSN & Associates LLP", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "CNGSN & Associates LLP", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "46c06e7cbd0f3bd5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "LSEB Creative Corp.", "cik": 1888740, "ticker": "LSEB", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 18936099.0, "form": "NT 10-K", "filed": "2026-06-29", "accession": "0001683168-26-005154", "filing_url": "https://www.sec.gov/Archives/edgar/data/1888740/000168316826005154/0001683168-26-005154-index.htm", "headline": "LSEB Creative Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the period ended March 31, 2026 (the \u201cAnnual Report\u201d) by the June 29, 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. 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"id": "29d07e3f321a0879", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "GENESCO INC", "cik": 18498, "ticker": "GCO", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 309000000.0, "form": "8-K", "filed": "2026-06-29", "accession": "0001193125-26-286803", "filing_url": "https://www.sec.gov/Archives/edgar/data/18498/000119312526286803/0001193125-26-286803-index.htm", "headline": "GENESCO INC's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "14dd4b22546c924d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Freedom Holding Corp.", "cik": 924805, "ticker": "FRHC", "sic_desc": "Finance, insurance and real estate", "size_tier": "large", "public_float": 5738457223.0, "form": "8-K", "filed": "2026-06-29", "accession": "0000924805-26-000020", "filing_url": "https://www.sec.gov/Archives/edgar/data/924805/000092480526000020/0000924805-26-000020-index.htm", "headline": "Freedom Holding Corp.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": 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The registrant anticipates that it will require no more than the additional 5 days allowed to complete and file the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant\u2019s quarterly report on Form 10-Q for the three months ended March 31, 2026, could not be filed within the prescribed time period because the Company needs additional time to complete the financial statements and to prepare the Form 10-Q. The registrant anticipates that it will require no more than the additional 5 days allowed to complete and file the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "8ce25126d7562270", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "BestGofer Inc.", "cik": 1722556, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-06-29", "accession": "0001722556-26-000025", "filing_url": "https://www.sec.gov/Archives/edgar/data/1722556/000172255626000025/0001722556-26-000025-index.htm", "headline": "BestGofer Inc. dismissed Barton CPA PLLC and engaged GreenGrowth CPAs", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Barton CPA PLLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "GreenGrowth CPAs", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "58e20ba72dbed329", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BIOTRICITY INC.", "cik": 1630113, "ticker": "BTCY", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 13498522.0, "form": "NT 10-K", "filed": "2026-06-29", "accession": "0001493152-26-030382", "filing_url": "https://www.sec.gov/Archives/edgar/data/1630113/000149315226030382/0001493152-26-030382-index.htm", "headline": "BIOTRICITY INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review of the information required to be presented in the Form 10-K for the relevant period has imposed time constraints that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such report no later than fifteen days after its original prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review of the information required to be presented in the Form 10-K for the relevant period has imposed time constraints that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such report no later than fifteen days after its original prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "174147d656b13350", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Antiaging Quantum Living Inc.", "cik": 1672571, "ticker": "AAQL", "sic_desc": "Services", "size_tier": "small", "public_float": 779500.0, "form": "NT 10-K", "filed": "2026-06-29", "accession": "0001493152-26-031123", "filing_url": "https://www.sec.gov/Archives/edgar/data/1672571/000149315226031123/0001493152-26-031123-index.htm", "headline": "Antiaging Quantum Living Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended March 31, 2026 (the \u201cAnnual Report\u201d) by June 29, 2026, the filing date applicable to smaller reporting companies due to a delay experienced by the Registrant in completing its financial statement in the Annual Report. The Registrant anticipates that it will file the Annual Report no later than the fifteenth 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." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended March 31, 2026 (the \u201cAnnual Report\u201d) by June 29, 2026, the filing date applicable to smaller reporting companies due to a delay experienced by the Registrant in completing its financial statement in the Annual Report. The Registrant anticipates that it will file the Annual Report no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "1e100178c9bea5a8", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "AeroVironment Inc", "cik": 1368622, "ticker": "AVAV", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 18333500000.0, "form": "10-K", "filed": "2026-06-29", "accession": "0001104659-26-078906", "filing_url": "https://www.sec.gov/Archives/edgar/data/1368622/000110465926078906/0001104659-26-078906-index.htm", "headline": "AeroVironment Inc reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-06-25", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "The Company determined that this error originated from a newly identified material weakness related to the preparation and review of the goodwill impairment analysis. \u200b Remediation efforts place a significant burden on management and add increased pressure to our financial resources and processes. As a result, we may not be successful in making the improvements necessary to remediate the material weakness identified by management, be able to do so in a timely manner, or be able to identify and remediate additional\u2026", "prior_accession": "0001558370-25-008838", "prior_url": "https://www.sec.gov/Archives/edgar/data/1368622/000155837025008838/avav-20250430x10k.htm" }, { "id": "a2b4eba44dfadc34", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "AMERIGUARD SECURITY SERVICES, INC.", "cik": 1514443, "ticker": "AGSS", "sic_desc": "Services", "size_tier": "small", "public_float": 3353341.0, "form": "10-K", "filed": "2026-06-29", "accession": "0001213900-26-073232", "filing_url": "https://www.sec.gov/Archives/edgar/data/1514443/000121390026073232/0001213900-26-073232-index.htm", "headline": "AMERIGUARD SECURITY SERVICES, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-05-12", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As discussed in Note 1 to the consolidated financial statements, the events and conditions, including recurring operating losses, negative stockholders\u2019 equity, significant current debt obligations, defaults under financing arrangements, adverse legal and regulatory matters, the loss of key government contracts, and the loss of a major transportation contract subsequent to year end, raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date that the consolidated financial statements are issued. Management\u2019s plans in regard to these\u2026", "prior_accession": "0001829126-25-003553", "prior_url": "https://www.sec.gov/Archives/edgar/data/1514443/000182912625003553/ameriguardsec_10k.htm" }, { "id": "8a4126121d4d9496", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "AMERIGUARD SECURITY SERVICES, INC.", "cik": 1514443, "ticker": "AGSS", "sic_desc": "Services", "size_tier": "small", "public_float": 3353341.0, "form": "10-K", "filed": "2026-06-29", "accession": "0001213900-26-073232", "filing_url": "https://www.sec.gov/Archives/edgar/data/1514443/000121390026073232/0001213900-26-073232-index.htm", "headline": "AMERIGUARD SECURITY SERVICES, INC. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Recognize the revenue when the entity satisfies the performance obligation.", "The Company generates and recognizes revenue in three sales categories." ], "prior_filed": "2025-05-12", "prior_form": "10-K", "similarity": 0.08, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Recognize the revenue when the entity satisfies the performance obligation.", "prior_accession": "0001829126-25-003553", "prior_url": "https://www.sec.gov/Archives/edgar/data/1514443/000182912625003553/ameriguardsec_10k.htm" }, { "id": "c8843527451cfaac", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ADM TRONICS UNLIMITED, INC.", "cik": 849401, "ticker": "ADMT", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6758849.0, "form": "NT 10-K", "filed": "2026-06-29", "accession": "0001437749-26-021985", "filing_url": "https://www.sec.gov/Archives/edgar/data/849401/000143774926021985/0001437749-26-021985-index.htm", "headline": "ADM TRONICS UNLIMITED, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant\u2019s report cannot be so filed due to the Company\u2019s need to analyze additional information in order to complete its financial statements to be included in the Form 10-K. SEC 1344 (03-05) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant\u2019s report cannot be so filed due to the Company\u2019s need to analyze additional information in order to complete its financial statements to be included in the Form 10-K. SEC 1344 (03-05) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "prior_accession": "", "prior_url": "" }, { "id": "6c6134afdd45dd40", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "ADDENTAX GROUP CORP.", "cik": 1650101, "ticker": "ATXG", "sic_desc": "Services", "size_tier": "small", "public_float": 11300000.0, "form": "10-K", "filed": "2026-06-29", "accession": "0001493152-26-031055", "filing_url": "https://www.sec.gov/Archives/edgar/data/1650101/000149315226031055/0001493152-26-031055-index.htm", "headline": "ADDENTAX GROUP CORP. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-06-30", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 714, "weakness_first_reported": "2024-07-15", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this evaluation, management concluded that the Company\u2019s internal control over financial reporting was effective as of March 31, 2026. 54 Changes in Internal Controls over Financial Reporting During the quarter ended March 31, 2026, the Company continued to enhance its financial reporting process and internal control environment. These measures included strengthening finance and accounting review procedures, improving the period-end closing and reporting process, providing relevant U.S. GAAP and SEC\u2026", "prior_accession": "0001641172-25-017050", "prior_url": "https://www.sec.gov/Archives/edgar/data/1650101/000164117225017050/form10-k.htm" }, { "id": "ec5c9700d9ce5e0b", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "XTI Aerospace, Inc.", "cik": 1529113, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 29189207.0, "form": "8-K", "filed": "2026-06-26", "accession": "0001213900-26-072297", "filing_url": "https://www.sec.gov/Archives/edgar/data/1529113/000121390026072297/0001213900-26-072297-index.htm", "headline": "XTI Aerospace, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a51b7fbea794ec23", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Vertical Data Inc.", "cik": 2033264, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 2462681.0, "form": "8-K", "filed": "2026-06-26", "accession": "0001493152-26-030348", "filing_url": "https://www.sec.gov/Archives/edgar/data/2033264/000149315226030348/0001493152-26-030348-index.htm", "headline": "Vertical Data Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Simon & Edward LLP", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "02d6e000db2d6841", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Quantum Cyber N.V.", "cik": 1874252, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 5700000.0, "form": "8-K", "filed": "2026-06-26", "accession": "0001213900-26-072688", "filing_url": "https://www.sec.gov/Archives/edgar/data/1874252/000121390026072688/0001213900-26-072688-index.htm", "headline": "Quantum Cyber N.V. dismissed Reliant CPA PC and engaged Haskell & White LLP", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Reliant CPA PC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Haskell & White LLP", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "403ddbfac85b436e", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Luda Technology Group Ltd", "cik": 1984124, "ticker": "LUD", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F/A", "filed": "2026-06-26", "accession": "0001213900-26-072377", "filing_url": "https://www.sec.gov/Archives/edgar/data/1984124/000121390026072377/0001213900-26-072377-index.htm", "headline": "Luda Technology Group Ltd reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2026-05-15", "prior_form": "20-F", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this evaluation, our management has concluded that our internal control over financial reporting was not effective as of December 31, 2025 due to the material weaknesses identified above. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with\u2026", "prior_accession": "0001213900-26-057512", "prior_url": "https://www.sec.gov/Archives/edgar/data/1984124/000121390026057512/ea0285589-20f_ludatech.htm" }, { "id": "a01a2bb07fc0ff6d", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Jaguar Uranium Corp.", "cik": 2039273, "ticker": "", "sic_desc": "Mining", "size_tier": "small", "public_float": 36050000.0, "form": "8-K", "filed": "2026-06-26", "accession": "0001213900-26-072629", "filing_url": "https://www.sec.gov/Archives/edgar/data/2039273/000121390026072629/0001213900-26-072629-index.htm", "headline": "Jaguar Uranium Corp. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Summit Group CPAs, P.C", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6d4c071ab23b0559", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "ImageneBio, Inc.", "cik": 1835579, "ticker": "IMA", "sic_desc": "Biological products", "size_tier": "small", "public_float": 51300000.0, "form": "8-K", "filed": "2026-06-26", "accession": "0001193125-26-285424", "filing_url": "https://www.sec.gov/Archives/edgar/data/1835579/000119312526285424/0001193125-26-285424-index.htm", "headline": "ImageneBio, Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c125f8af7617f07b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Hub Group, Inc.", "cik": 940942, "ticker": "HUBG", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 2589081372.0, "form": "8-K/A", "filed": "2026-06-26", "accession": "0001193125-26-285570", "filing_url": "https://www.sec.gov/Archives/edgar/data/940942/000119312526285570/0001193125-26-285570-index.htm", "headline": "Hub Group, Inc.'s Chief Financial Officer departed, with the filing citing for cause", "evidence": { "adverse_language": "for Cause", "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d4f316514e9821f6", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "HARBOR DIVERSIFIED, INC.", "cik": 899394, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 37400000.0, "form": "10-Q", "filed": "2026-06-26", "accession": "0000899394-26-000024", "filing_url": "https://www.sec.gov/Archives/edgar/data/899394/000089939426000024/0000899394-26-000024-index.htm", "headline": "HARBOR DIVERSIFIED, INC. cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "On January 1, 2024 the Company adopted the updates to ASU No. 2023-07, Segment Reporting (ASC Topic 280) \u2013 Improvements to Reportable Segment Disclosures." ], "new_standards": [ "2023-07", "2023-09", "2024-03", "2025-01" ], "prior_filed": "2025-05-16", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "On January 1, 2024 the Company adopted the updates to ASU No. 2023-07, Segment Reporting (ASC Topic 280) \u2013 Improvements to Reportable Segment Disclosures.", "prior_accession": "0000899394-25-000011", "prior_url": "https://www.sec.gov/Archives/edgar/data/899394/000089939425000011/hrbr-20240930.htm" }, { "id": "77a51b73dbc0f956", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "HARBOR DIVERSIFIED, INC.", "cik": 899394, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 37400000.0, "form": "10-Q", "filed": "2026-06-26", "accession": "0000899394-26-000026", "filing_url": "https://www.sec.gov/Archives/edgar/data/899394/000089939426000026/0000899394-26-000026-index.htm", "headline": "HARBOR DIVERSIFIED, INC. cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": 2024, "caveat": "The filing states this standard was adopted in 2024, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "Recently Adopted Accounting Pronouncement On January 1, 2024 the Company adopted the updates to ASU No. 2023-07, Segment Reporting (ASC Topic 280) \u2013 Improvements to Reportable Segment Disclosures." ], "new_standards": [ "2023-07", "2023-09", "2024-03", "2025-01" ], "prior_filed": "2025-05-16", "prior_form": "10-Q", "restates_existing_policy": true, "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." }, "quote": "Recently Adopted Accounting Pronouncement On January 1, 2024 the Company adopted the updates to ASU No. 2023-07, Segment Reporting (ASC Topic 280) \u2013 Improvements to Reportable Segment Disclosures.", "prior_accession": "0000899394-25-000011", "prior_url": "https://www.sec.gov/Archives/edgar/data/899394/000089939425000011/hrbr-20240930.htm" }, { "id": "3e92a26841d96759", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "GOODYEAR TIRE & RUBBER CO /OH/", "cik": 42582, "ticker": "GT", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 3200000000.0, "form": "8-K", "filed": "2026-06-26", "accession": "0001628280-26-045795", "filing_url": "https://www.sec.gov/Archives/edgar/data/42582/000162828026045795/0001628280-26-045795-index.htm", "headline": "GOODYEAR TIRE & RUBBER CO /OH/'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6252416b1af225e9", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "GNMA & US Government Target Maturity Fund for Puerto Rico Re", "cik": 1847303, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "CORRESP", "filed": "2026-06-26", "accession": "0001193125-26-082773", "filing_url": "https://www.sec.gov/Archives/edgar/data/1847303/000119312526082773/0001193125-26-082773-index.htm", "headline": "GNMA & US Government Target Maturity Fund for Puerto Rico Re responded to SEC staff comments on fair value", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2026-02-27", "published_on_edgar": "2026-06-26", "reviewing": "Annual Reports of the Funds Listed on Appendix A Dear Mr. Szilagyi: On behalf of the funds set forth in Exhibit A (each, a \u201cFund\u201d and collectively, the \u201cFunds\u201d)", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Fair value" ], "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." }, "quote": "Please explain what controls will be implemented to ensure that all future filings will be made in a timely manner. Response: STIF\u2019s independent auditors filed a Form N-17f-2 for the fiscal year ended June 30, 2025, with the Commission via EDGAR on December 16, 2025. As this was the third filing relating to an examination during the fiscal year ended June 30, 2025, the Fund does not believe any reports are missing.\u2026", "prior_accession": "", "prior_url": "" }, { "id": "005eaaaf245e4262", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Fortrea Holdings Inc.", "cik": 1965040, "ticker": "FTRE", "sic_desc": "Services", "size_tier": "large", "public_float": 2100000000.0, "form": "8-K", "filed": "2026-06-26", "accession": "0001628280-26-045801", "filing_url": "https://www.sec.gov/Archives/edgar/data/1965040/000162828026045801/0001628280-26-045801-index.htm", "headline": "Fortrea Holdings Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9dc736517df71bfd", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "EXPAND ENERGY Corp", "cik": 895126, "ticker": "EXE", "sic_desc": "Mining", "size_tier": "mega", "public_float": 19600000000.0, "form": "8-K", "filed": "2026-06-26", "accession": "0000895126-26-000036", "filing_url": "https://www.sec.gov/Archives/edgar/data/895126/000089512626000036/0000895126-26-000036-index.htm", "headline": "EXPAND ENERGY Corp's Controller departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Controller", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9eccc671f0095d9f", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Dominari Holdings Inc.", "cik": 12239, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 54480644.0, "form": "8-K", "filed": "2026-06-26", "accession": "0001213900-26-072650", "filing_url": "https://www.sec.gov/Archives/edgar/data/12239/000121390026072650/0001213900-26-072650-index.htm", "headline": "Dominari Holdings Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "CBIZ", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "397d592db164c004", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Contango Silver & Gold Inc.", "cik": 1502377, "ticker": "", "sic_desc": "Mining", "size_tier": "mid", "public_float": 395263918.0, "form": "8-K", "filed": "2026-06-26", "accession": "0001193125-26-285561", "filing_url": "https://www.sec.gov/Archives/edgar/data/1502377/000119312526285561/0001193125-26-285561-index.htm", "headline": "Contango Silver & Gold Inc. dismissed Baker Tilly and engaged BDO", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Baker Tilly", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "BDO", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a45399d8ac9242ce", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Worthington Steel, Inc.", "cik": 1968487, "ticker": "WS", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1500562977.0, "form": "8-K", "filed": "2026-06-25", "accession": "0001968487-26-000015", "filing_url": "https://www.sec.gov/Archives/edgar/data/1968487/000196848726000015/0001968487-26-000015-index.htm", "headline": "Worthington Steel, Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "dfe6f1b107b5b03f", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Teamshares Inc", "cik": 2048951, "ticker": "", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 246100000.0, "form": "8-K", "filed": "2026-06-25", "accession": "0001193125-26-283064", "filing_url": "https://www.sec.gov/Archives/edgar/data/2048951/000119312526283064/0001193125-26-283064-index.htm", "headline": "Teamshares Inc reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "JBA Asset Management LLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8a9b4417abce89b1", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SOLAREDGE TECHNOLOGIES, INC.", "cik": 1419612, "ticker": "SEDG", "sic_desc": "Semiconductors", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-06-25", "accession": "0001178913-26-003337", "filing_url": "https://www.sec.gov/Archives/edgar/data/1419612/000117891326003337/0001178913-26-003337-index.htm", "headline": "SOLAREDGE TECHNOLOGIES, INC.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bde3346e7e19b49a", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "RYDER SYSTEM INC", "cik": 85961, "ticker": "R", "sic_desc": "Services", "size_tier": "large", "public_float": 6300000000.0, "form": "CORRESP", "filed": "2026-06-25", "accession": "0001628280-25-042918", "filing_url": "https://www.sec.gov/Archives/edgar/data/85961/000162828025042918/0001628280-25-042918-index.htm", "headline": "RYDER SYSTEM INC responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [ "Note 1. Summary of Significant Accounting Policies, page 62" ], "direction": "company to staff", "letter_dated": "2025-09-26", "published_on_edgar": "2026-06-25", "reviewing": "Ryder System, Inc. Form 10-K for the Year Ended December 31, 2024 Filed February 12, 2025 File Number: 001-04364 Dear Messrs. Friedman and Jones: We are writing", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Non-GAAP measures", "Leases" ], "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." }, "quote": "Please revise as appropriate. In your response, provide us with your intended disclosure. 2333 Ponce de Leon Blvd., Suite 700, Coral Gables, Florida 33134 www.ryder.com Management Response: The Company acknowledges the Staff\u2019s comment, and in future Form 10-K filings will revise its Summary of Significant Accounting Policies in the notes to the consolidated financial statements to include: \u201cCost of services\u2026", "prior_accession": "", "prior_url": "" }, { "id": "3ff185bf51de1821", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "RYDER SYSTEM INC", "cik": 85961, "ticker": "R", "sic_desc": "Services", "size_tier": "large", "public_float": 6300000000.0, "form": "UPLOAD", "filed": "2026-06-25", "accession": "0000000000-25-009434", "filing_url": "https://www.sec.gov/Archives/edgar/data/85961/000000000025009434/0000000000-25-009434-index.htm", "headline": "SEC staff questioned RYDER SYSTEM INC's accounting for MD&A", "evidence": { "cited_sections": [ "Note 1. Summary of Significant Accounting Policies, page 62" ], "direction": "staff to company", "letter_dated": "2025-09-02", "published_on_edgar": "2026-06-25", "reviewing": "Ryder System, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 File No. 001-04364 Dear Cristina Gallo-Aquino: We have reviewed your filing and have the fo", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Non-GAAP measures", "Leases" ], "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." }, "quote": "Please revise as appropriate. In your response, provide us with your intended disclosure. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.", "prior_accession": "", "prior_url": "" }, { "id": "c1619187e4e5474b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Planet Fitness, Inc.", "cik": 1637207, "ticker": "PLNT", "sic_desc": "Services", "size_tier": "large", "public_float": 9100000000.0, "form": "8-K", "filed": "2026-06-25", "accession": "0001637207-26-000038", "filing_url": "https://www.sec.gov/Archives/edgar/data/1637207/000163720726000038/0001637207-26-000038-index.htm", "headline": "Planet Fitness, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f8014c22845db038", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "OMS Energy Technologies Inc.", "cik": 2012219, "ticker": "OMSE", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-06-25", "accession": "0001193125-26-282941", "filing_url": "https://www.sec.gov/Archives/edgar/data/2012219/000119312526282941/0001193125-26-282941-index.htm", "headline": "OMS Energy Technologies Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-07-25", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 335, "weakness_first_reported": "2025-07-25", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our management may conclude that our internal control over financial reporting is not effective. Moreover, even if our management concludes that our internal control over financial reporting is effective, our independent registered public accounting firm, after conducting its own independent testing, may issue a report that is qualified if it is not satisfied with our internal controls or the level at which our controls are documented, designed, operated or reviewed, or if it interprets the relevant requirements\u2026", "prior_accession": "0000950170-25-098559", "prior_url": "https://www.sec.gov/Archives/edgar/data/2012219/000095017025098559/omse-20250331.htm" }, { "id": "46893ea14b5feddf", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Laser Photonics Corp", "cik": 1807887, "ticker": "LASE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 26131561.0, "form": "8-K", "filed": "2026-06-25", "accession": "0001493152-26-030058", "filing_url": "https://www.sec.gov/Archives/edgar/data/1807887/000149315226030058/0001493152-26-030058-index.htm", "headline": "Laser Photonics Corp's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "852a7e6151131d27", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "LION COPPER & GOLD CORP.", "cik": 1339688, "ticker": "LCGMF", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-06-25", "accession": "0001062993-26-003355", "filing_url": "https://www.sec.gov/Archives/edgar/data/1339688/000106299326003355/0001062993-26-003355-index.htm", "headline": "LION COPPER & GOLD CORP.'s Chief Financial Officer departed, with the filing citing for cause", "evidence": { "adverse_language": "for cause", "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b4397bd46352e074", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Cluster Group Holdings Ltd Co", "cik": 1346287, "ticker": "CLUS", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 4399.0, "form": "10-Q", "filed": "2026-06-25", "accession": "0001683168-26-005099", "filing_url": "https://www.sec.gov/Archives/edgar/data/1346287/000168316826005099/0001683168-26-005099-index.htm", "headline": "Cluster Group Holdings Ltd Co cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "NOTE 6 \u2013 SEGMENT REPORTING The Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, and applied the amendments retrospectively to all prior periods presented." ], "new_standards": [ "2023-07" ], "prior_filed": "2025-11-14", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "NOTE 6 \u2013 SEGMENT REPORTING The Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, and applied the amendments retrospectively to all prior periods presented.", "prior_accession": "0001683168-25-008448", "prior_url": "https://www.sec.gov/Archives/edgar/data/1346287/000168316825008448/clus_i10q-93025.htm" }, { "id": "8f453aa8bd7c85c1", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Archrock, Inc.", "cik": 1389050, "ticker": "AROC", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 4265752484.0, "form": "8-K", "filed": "2026-06-25", "accession": "0001104659-26-077839", "filing_url": 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"https://www.sec.gov/Archives/edgar/data/1838615/000162828026045487/0001628280-26-045487-index.htm", "headline": "AlTi Global, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "97c887d8218053b7", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AMERICAS CARMART INC", "cik": 799850, "ticker": "CRMT", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 277362257.0, "form": "8-K", "filed": "2026-06-25", "accession": "0001171843-26-004311", "filing_url": 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"filing_url": "https://www.sec.gov/Archives/edgar/data/1810560/000119312526281200/0001193125-26-281200-index.htm", "headline": "REVELATION BIOSCIENCES, INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d90699233680e809", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Mobiquity Technologies, Inc.", "cik": 1084267, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 19668000.0, "form": "8-K", "filed": "2026-06-24", "accession": "0001683168-26-005090", "filing_url": 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(the \"Company\") is continuing to obtain and validate certain information and reports from the new service provider that are necessary to complete the Plan\u2019s financial statements and related disclosures. 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"successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8fbd6147db6c0054", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Hawkeye Systems, Inc.", "cik": 1750777, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2813963.0, "form": "8-K", "filed": "2026-06-23", "accession": "0001683168-26-005046", "filing_url": "https://www.sec.gov/Archives/edgar/data/1750777/000168316826005046/0001683168-26-005046-index.htm", "headline": "Hawkeye Systems, Inc. dismissed Fruci & Associates II, PLLC and engaged Grassi", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": 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management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2026-06-17", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "As of September 30, 2025, the Company had an accumulated deficit of $8,359,574, stockholders' deficit of $2,840,751, and incurred a net loss of $530,375 for the nine months ended September 30, 2025. In addition, the Company generated no revenue during the nine months ended September 30, 2025. These factors raise substantial doubt about the Company's ability to continue as a going concern within one year after the date that these unaudited condensed financial statements are issued. The Company's continuation as a going concern is dependent upon its ability to generate sufficient revenues\u2026", "prior_accession": "0001683168-26-004905", "prior_url": "https://www.sec.gov/Archives/edgar/data/1709542/000168316826004905/electronic_i10q-032125.htm" }, { "id": "1fb56539e4731126", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "CS DIAGNOSTICS CORP.", "cik": 1106861, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-06-23", "accession": "0001214659-26-007617", "filing_url": "https://www.sec.gov/Archives/edgar/data/1106861/000121465926007617/0001214659-26-007617-index.htm", "headline": "CS DIAGNOSTICS CORP. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0d28a45b4142c983", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Webstar Technology Group Inc.", "cik": 1645155, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 11151622.0, "form": "8-K/A", "filed": "2026-06-22", "accession": "0001493152-26-029445", "filing_url": "https://www.sec.gov/Archives/edgar/data/1645155/000149315226029445/0001493152-26-029445-index.htm", "headline": "Webstar Technology Group Inc.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Victor Mokuolu, CPA PLLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c60d2aad07fc9980", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "TPG Inc.", "cik": 1880661, "ticker": "TPG", "sic_desc": "Finance, insurance and real estate", "size_tier": "large", "public_float": 7161600000.0, "form": "8-K", "filed": "2026-06-22", "accession": "0001880661-26-000040", "filing_url": "https://www.sec.gov/Archives/edgar/data/1880661/000188066126000040/0001880661-26-000040-index.htm", "headline": "TPG Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "83ada07fceecff1e", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Redox International Group, Corp.", "cik": 1852536, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-06-22", "accession": "0001683168-26-005012", "filing_url": "https://www.sec.gov/Archives/edgar/data/1852536/000168316826005012/0001683168-26-005012-index.htm", "headline": "Redox International Group, Corp. said previously issued financial statements should no longer be relied upon", "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) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "80c2a7ddd5a9529f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "REINSURANCE GROUP OF AMERICA INC", "cik": 898174, "ticker": "RGA", "sic_desc": "Life insurance", "size_tier": "mega", "public_float": 13500000000.0, "form": "8-K", "filed": "2026-06-22", "accession": "0001193125-26-276808", "filing_url": "https://www.sec.gov/Archives/edgar/data/898174/000119312526276808/0001193125-26-276808-index.htm", "headline": "REINSURANCE GROUP OF AMERICA INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6fbf9458ffbb4135", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "People Inc", "cik": 1800227, "ticker": "PPLI", "sic_desc": "Computer services", "size_tier": "large", "public_float": 3558323640.0, "form": "8-K", "filed": "2026-06-22", "accession": "0001104659-26-076369", "filing_url": "https://www.sec.gov/Archives/edgar/data/1800227/000110465926076369/0001104659-26-076369-index.htm", "headline": "People Inc's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9014803acff37f22", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "PagerDuty, Inc.", "cik": 1568100, "ticker": "PD", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 1800000000.0, "form": "8-K", "filed": "2026-06-22", "accession": "0001568100-26-000033", "filing_url": "https://www.sec.gov/Archives/edgar/data/1568100/000156810026000033/0001568100-26-000033-index.htm", "headline": "PagerDuty, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8e3c9149c931d1d7", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Osprey Bitcoin Trust", "cik": 1767057, "ticker": "", "sic_desc": "Commodity contracts brokers", "size_tier": "mid", "public_float": 198196607.0, "form": "8-K", "filed": "2026-06-22", "accession": "0001493152-26-029608", "filing_url": "https://www.sec.gov/Archives/edgar/data/1767057/000149315226029608/0001493152-26-029608-index.htm", "headline": "Osprey Bitcoin Trust moved from Grant Thornton to Cherry Bekaert LLP", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Grant Thornton", "predecessor_tier": "national", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Cherry Bekaert LLP", "successor_tier": "other", "tier_downgrade": true, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ac92bcfa44e08432", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Investar Holding Corp", "cik": 1602658, "ticker": "", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 177300000.0, "form": "8-K", "filed": "2026-06-22", "accession": "0001437749-26-021336", "filing_url": "https://www.sec.gov/Archives/edgar/data/1602658/000143774926021336/0001437749-26-021336-index.htm", "headline": "BDO resigned as Investar Holding Corp's auditor", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "BDO", "predecessor_tier": "national", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Wipfli LLP", "successor_tier": "other", "tier_downgrade": true, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "220dd4f4f9d67abb", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Guardian Pharmacy Services, Inc.", "cik": 1802255, "ticker": "GRDN", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 411599923.0, "form": "8-K", "filed": "2026-06-22", "accession": "0001193125-26-277596", "filing_url": "https://www.sec.gov/Archives/edgar/data/1802255/000119312526277596/0001193125-26-277596-index.htm", "headline": "Guardian Pharmacy Services, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a5afdf181072a373", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Datavault AI Inc.", "cik": 1682149, "ticker": "", "sic_desc": "Business services", "size_tier": "small", "public_float": 47524152.0, "form": "8-K", "filed": "2026-06-22", "accession": "0001104659-26-076353", "filing_url": "https://www.sec.gov/Archives/edgar/data/1682149/000110465926076353/0001104659-26-076353-index.htm", "headline": "Datavault AI Inc. reported a change in its independent accounting firm", "evidence": { "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7bf65b751e1febb9", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "BEST BUY CO INC", "cik": 764478, "ticker": "BBY", "sic_desc": "Retail trade", "size_tier": "mega", "public_float": 15800000000.0, "form": "8-K", "filed": "2026-06-22", "accession": "0000764478-26-000027", "filing_url": "https://www.sec.gov/Archives/edgar/data/764478/000076447826000027/0000764478-26-000027-index.htm", "headline": "BEST BUY CO INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "408dbb99791e8774", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "AeroVironment Inc", "cik": 1368622, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 18333500000.0, "form": "8-K", "filed": "2026-06-22", "accession": "0001104659-26-076140", "filing_url": "https://www.sec.gov/Archives/edgar/data/1368622/000110465926076140/0001104659-26-076140-index.htm", "headline": "AeroVironment Inc said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "255fdeda8c6049fd", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CIRCLE8 GROUP INC", "cik": 1605888, "ticker": "CIRC", "sic_desc": "Services", "size_tier": "mid", "public_float": 98197953.0, "form": "10-Q", "filed": "2026-06-22", "accession": "0001605888-26-000025", "filing_url": "https://www.sec.gov/Archives/edgar/data/1605888/000160588826000025/0001605888-26-000025-index.htm", "headline": "ATLANTIC INTERNATIONAL CORP. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-11-14", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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.", "formerly": "ATLANTIC INTERNATIONAL CORP." }, "quote": "In accordance with ASC Topic 205-40 \u2014 Going Concern (\u201cTopic 205-40\u201d), Management evaluates whether there are certain conditions and events, considered in the aggregate, that raise substantial doubt about its ability to continue as a going concern for one year from the date the financial statements are issued. This evaluation includes considerations related to covenants contained in the Company\u2019s credit facilities, forecasted liquidity, net losses and negative net working capital. Atlantic has concluded that there is substantial doubt about its ability to continue as a going concern for at\u2026", "prior_accession": "0001605888-25-000055", "prior_url": "https://www.sec.gov/Archives/edgar/data/1605888/000160588825000055/altn-20250930.htm" }, { "id": "b32d91a1b3fc4b3a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "PFIZER INC", "cik": 78003, "ticker": "PFE", "sic_desc": "Pharmaceutical preparations", "size_tier": "mega", "public_float": 158000000000.0, "form": "8-K", "filed": "2026-06-18", "accession": "0000078003-26-000085", "filing_url": "https://www.sec.gov/Archives/edgar/data/78003/000007800326000085/0000078003-26-000085-index.htm", "headline": "PFIZER INC's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "cc9a17c70cb76312", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Live Oak Bancshares, Inc.", "cik": 1462120, "ticker": "LOB", "sic_desc": "State commercial banks", "size_tier": "large", "public_float": 1203104831.0, "form": "8-K", "filed": "2026-06-18", "accession": "0001462120-26-000047", "filing_url": "https://www.sec.gov/Archives/edgar/data/1462120/000146212026000047/0001462120-26-000047-index.htm", "headline": "Live Oak Bancshares, Inc.'s Chief Accounting Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "aed0839dc7c35bc4", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Jerash Holdings (US), Inc.", "cik": 1696558, "ticker": "JRSH", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 21900000.0, "form": "10-K", "filed": "2026-06-18", "accession": "0001213900-26-070227", "filing_url": "https://www.sec.gov/Archives/edgar/data/1696558/000121390026070227/0001213900-26-070227-index.htm", "headline": "Jerash Holdings (US), Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-06-26", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 4, "weakness_days_reported": 1086, "weakness_first_reported": "2023-06-28", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In the assessment in fiscal 2026, the management concluded that, as of March 31, 2026, our internal control over financial reporting was effective after review and testing of the effectiveness of the remedial actions. Our management has concluded that the consolidated financial statements included elsewhere in this annual report present fairly, in all material respects, our financial position, results of operations, and cash flows in conformity with U.S. GAAP. Attestation report of the registered public accounting\u2026", "prior_accession": "0001213900-25-057935", "prior_url": "https://www.sec.gov/Archives/edgar/data/1696558/000121390025057935/ea0245883-10k_jerash.htm" }, { "id": "f3362b1525e163e7", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "nVent Electric plc", "cik": 1720635, "ticker": "NVT", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 12611244553.0, "form": "8-K", "filed": "2026-06-17", "accession": "0001104659-26-075152", "filing_url": "https://www.sec.gov/Archives/edgar/data/1720635/000110465926075152/0001104659-26-075152-index.htm", "headline": "nVent Electric plc's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "251faa19643294d0", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Optex Systems Holdings Inc", "cik": 1397016, "ticker": "OPXS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 30995045.0, "form": "8-K", "filed": "2026-06-17", "accession": "0001493152-26-029080", "filing_url": "https://www.sec.gov/Archives/edgar/data/1397016/000149315226029080/0001493152-26-029080-index.htm", "headline": "Optex Systems Holdings Inc's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9fdaafdd9cee9e4c", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Four Seasons Education (Cayman) Inc.", "cik": 1709819, "ticker": "FEDU", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-06-17", "accession": "0001193125-26-273350", "filing_url": "https://www.sec.gov/Archives/edgar/data/1709819/000119312526273350/0001193125-26-273350-index.htm", "headline": "Four Seasons Education (Cayman) Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-06-26", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 6, "weakness_days_reported": 1811, "weakness_first_reported": "2021-07-02", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this assessment, management concluded that our internal control over financial reporting was effective as of February 28, 2026. Attestation Report of the Registered Public Accounting Firm This annual report on Form 20-F does not include an attestation report of our registered public accounting firm because our company is neither an accelerated filer nor a large accelerated filer, as such terms are defined in Rule 12b-2 under the Exchange Act. Changes in Internal Control over Financial Reporting Management\u2026", "prior_accession": "0000950170-25-090163", "prior_url": "https://www.sec.gov/Archives/edgar/data/1709819/000095017025090163/fedu-20250228.htm" }, { "id": "9534e1a57f4dfb74", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Fathom Holdings Inc.", "cik": 1753162, "ticker": "FTHM", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 22281129.0, "form": "8-K", "filed": "2026-06-17", "accession": "0001628280-26-043724", "filing_url": "https://www.sec.gov/Archives/edgar/data/1753162/000162828026043724/0001628280-26-043724-index.htm", "headline": "Fathom Holdings Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8f1d05a85bb7073c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Electronic Servitor Publication Network, Inc.", "cik": 1709542, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 5795790.0, "form": "10-Q", "filed": "2026-06-17", "accession": "0001683168-26-004905", "filing_url": "https://www.sec.gov/Archives/edgar/data/1709542/000168316826004905/0001683168-26-004905-index.htm", "headline": "Electronic Servitor Publication Network, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-06-01", "prior_form": "10-Q", "prior_state": "risk_factor_only", "prior_state_label": "Risk-factor language only", "registrant_changed_from": null, "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." }, "quote": "As of March 31, 2025, the Company had an accumulated deficit of $7,999,678, stockholders' deficit of $2,802,549, and incurred a net loss of $170,479 for the three months ended March 31, 2025. In addition, the Company generated no revenue during the three months ended March 31, 2025. These factors raise substantial doubt about the Company's ability to continue as a going concern within one year after the date that these unaudited condensed financial statements are issued. The Company's continuation as a going concern is dependent upon its ability to generate sufficient revenues, obtain\u2026", "prior_accession": "0001683168-26-004421", "prior_url": "https://www.sec.gov/Archives/edgar/data/1709542/000168316826004421/elecserv_i10q-093024.htm" }, { "id": "ad7d7a8ff4816998", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "DONEGAL GROUP INC", "cik": 800457, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 355484764.0, "form": "8-K", "filed": "2026-06-17", "accession": "0001140361-26-025533", "filing_url": "https://www.sec.gov/Archives/edgar/data/800457/000114036126025533/0001140361-26-025533-index.htm", "headline": "DONEGAL GROUP INC dismissed its auditor and engaged BDO", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "BDO", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "540b405bdd64bc1d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Certara, Inc.", "cik": 1827090, "ticker": "CERT", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 1700000000.0, "form": "8-K", "filed": "2026-06-17", "accession": "0001104659-26-075172", "filing_url": "https://www.sec.gov/Archives/edgar/data/1827090/000110465926075172/0001104659-26-075172-index.htm", "headline": "Certara, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d7ae35101e525a75", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "CEA Industries Inc.", "cik": 1482541, "ticker": "", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "mid", "public_float": 323500000.0, "form": "8-K", "filed": "2026-06-17", "accession": "0001482541-26-000017", "filing_url": "https://www.sec.gov/Archives/edgar/data/1482541/000148254126000017/0001482541-26-000017-index.htm", "headline": "CEA Industries Inc. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "dad3ff676c43c3f6", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AMC Global Media Inc.", "cik": 1514991, "ticker": "AMCX", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 306000000.0, "form": "8-K", "filed": "2026-06-17", "accession": "0001514991-26-000068", "filing_url": "https://www.sec.gov/Archives/edgar/data/1514991/000151499126000068/0001514991-26-000068-index.htm", "headline": "AMC Global Media Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1660787d66455d0e", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "URBAN ONE, INC.", "cik": 1041657, "ticker": "UONE", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 38500000.0, "form": "8-K", "filed": "2026-06-16", "accession": "0001041657-26-000040", "filing_url": "https://www.sec.gov/Archives/edgar/data/1041657/000104165726000040/0001041657-26-000040-index.htm", "headline": "URBAN ONE, INC.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7f7639d5cb034d4f", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "TRANSUITE.ORG INC.", "cik": 1758699, "ticker": "TRSO", "sic_desc": "Computer services", "size_tier": "small", "public_float": 30802720.0, "form": "10-Q", "filed": "2026-06-16", "accession": "0001640334-26-001070", "filing_url": "https://www.sec.gov/Archives/edgar/data/1758699/000164033426001070/0001640334-26-001070-index.htm", "headline": "TRANSUITE.ORG INC. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The transaction price is determined based on the consideration specified in the contract.", "Revenue is recognized when control of the goods or services deliverables defined in each contract are transferred to the customer.", "For online education solutions, revenue is recognized at a point in time or over time, depending on the nature of the arrangement and the transfer of control." ], "prior_filed": "2025-11-18", "prior_form": "10-Q", "similarity": 0.29, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The transaction price is determined based on the consideration specified in the contract.", "prior_accession": "0001640334-25-002157", "prior_url": "https://www.sec.gov/Archives/edgar/data/1758699/000164033425002157/trso_10q.htm" }, { "id": "9574e746e248fd61", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Sonoma Pharmaceuticals, Inc.", "cik": 1367083, "ticker": "SNOA", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 6322289.0, "form": "10-K", "filed": "2026-06-16", "accession": "0001683168-26-004871", "filing_url": "https://www.sec.gov/Archives/edgar/data/1367083/000168316826004871/0001683168-26-004871-index.htm", "headline": "Sonoma Pharmaceuticals, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-06-17", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001683168-25-004546", "prior_url": "https://www.sec.gov/Archives/edgar/data/1367083/000168316825004546/sonoma_i10k-033125.htm" }, { "id": "2670f141b43fefd8", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Reborn Coffee, Inc.", "cik": 1707910, "ticker": "REBN", "sic_desc": "Restaurants", "size_tier": "small", "public_float": 27855356.0, "form": "8-K/A", "filed": "2026-06-16", "accession": "0001213900-26-069278", "filing_url": "https://www.sec.gov/Archives/edgar/data/1707910/000121390026069278/0001213900-26-069278-index.htm", "headline": "Reborn Coffee, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8cd4bf7e1155d9a0", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Perfect Moment Ltd.", "cik": 1849221, "ticker": "PMNT", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 11915999.0, "form": "8-K", "filed": "2026-06-16", "accession": "0001493152-26-028921", "filing_url": "https://www.sec.gov/Archives/edgar/data/1849221/000149315226028921/0001493152-26-028921-index.htm", "headline": "Perfect Moment Ltd.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "48acbb7f3865df00", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Madison Air Solutions Corp", "cik": 2098430, "ticker": "MAIR", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-06-16", "accession": "0001628280-26-043515", "filing_url": "https://www.sec.gov/Archives/edgar/data/2098430/000162828026043515/0001628280-26-043515-index.htm", "headline": "Madison Air Solutions Corp's Chief Accounting Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b90734558e6f2c0e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "LVPAI GROUP Ltd", "cik": 831378, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 101104134.0, "form": "NT 10-Q", "filed": "2026-06-16", "accession": "0001477932-26-003866", "filing_url": "https://www.sec.gov/Archives/edgar/data/831378/000147793226003866/0001477932-26-003866-index.htm", "headline": "LVPAI GROUP Ltd told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 2, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Lvpai Group Limited (the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the period ended April 30, 2026 (the \u201cForm 10-Q\u201d). Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-Q and in order to permit the Company\u2019s independent registered public accounting firm to complete its audit of the condensed financial statements included in the Form 10-Q. The registrant undertakes the responsibility to file such quarterly report no later than fifth calendar day after its prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Lvpai Group Limited (the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the period ended April 30, 2026 (the \u201cForm 10-Q\u201d). Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-Q and in order to permit the Company\u2019s independent registered public accounting firm to complete its audit of the condensed financial statements included in the Form 10-Q. The registrant undertakes the responsibility to file such quarterly report no later than fifth calendar day after its prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "adc15d46506d8781", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "INNSUITES HOSPITALITY TRUST", "cik": 82473, "ticker": "IHT", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 3716836.0, "form": "NT 10-Q", "filed": "2026-06-16", "accession": "0001493152-26-028785", "filing_url": "https://www.sec.gov/Archives/edgar/data/82473/000149315226028785/0001493152-26-028785-index.htm", "headline": "INNSUITES HOSPITALITY TRUST told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 2, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant could not complete the filing of its Quarterly Report on Form 10-Q for the Fiscal Quarter ended April 30, 2026, due to a delay in obtaining and compiling information required to be included in its Quarterly Report on Form 10-Q, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant could not complete the filing of its Quarterly Report on Form 10-Q for the Fiscal Quarter ended April 30, 2026, due to a delay in obtaining and compiling information required to be included in its Quarterly Report on Form 10-Q, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "a752b3868842ad77", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "GLOBAL TECHNOLOGIES LTD", "cik": 932021, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2937688.0, "form": "8-K", "filed": "2026-06-16", "accession": "0001493152-26-028893", "filing_url": "https://www.sec.gov/Archives/edgar/data/932021/000149315226028893/0001493152-26-028893-index.htm", "headline": "GLOBAL TECHNOLOGIES LTD's auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4be0d26e9838890c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "ECO SCIENCE SOLUTIONS, INC.", "cik": 1490873, "ticker": "ESSI", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 632000.0, "form": "NT 10-Q", "filed": "2026-06-16", "accession": "0001477932-26-003875", "filing_url": "https://www.sec.gov/Archives/edgar/data/1490873/000147793226003875/0001477932-26-003875-index.htm", "headline": "ECO SCIENCE SOLUTIONS, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 2, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Eco Science Solutions, Inc. is unable to file its Quarterly Report on Form 10-Q for the quarter ended April 30, 2026 within the prescribed time period without unreasonable effort or expense because the Company requires additional time to allow management and its Board of Directors to complete their review of the financial statements and other information to be included in the Quarterly Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Eco Science Solutions, Inc. is unable to file its Quarterly Report on Form 10-Q for the quarter ended April 30, 2026 within the prescribed time period without unreasonable effort or expense because the Company requires additional time to allow management and its Board of Directors to complete their review of the financial statements and other information to be included in the Quarterly Report.", "prior_accession": "", "prior_url": "" }, { "id": "c40f2d16dc6b3574", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Concrete Leveling Systems Inc", "cik": 1414382, "ticker": "CLEV", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-06-16", "accession": "0001477932-26-003880", "filing_url": "https://www.sec.gov/Archives/edgar/data/1414382/000147793226003880/0001477932-26-003880-index.htm", "headline": "Concrete Leveling Systems Inc told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 2, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Additional time is required for the completion and review of the Company\u2019s financial statements and related disclosures.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Additional time is required for the completion and review of the Company\u2019s financial statements and related disclosures.", "prior_accession": "", "prior_url": "" }, { "id": "12a2b8d3bca815f7", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AT&T INC.", "cik": 732717, "ticker": "T", "sic_desc": "Telecommunications", "size_tier": "mega", "public_float": 207000000000.0, "form": "8-K", "filed": "2026-06-16", "accession": "0001193125-26-272580", "filing_url": "https://www.sec.gov/Archives/edgar/data/732717/000119312526272580/0001193125-26-272580-index.htm", "headline": "AT&T INC.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6dd65936d3f6468d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "enGene Therapeutics Inc.", "cik": 1980845, "ticker": "ENGN", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 533605876.0, "form": "8-K", "filed": "2026-06-15", "accession": "0001193125-26-270384", "filing_url": "https://www.sec.gov/Archives/edgar/data/1980845/000119312526270384/0001193125-26-270384-index.htm", "headline": "enGene Therapeutics Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a4cdc2fe93cfdfee", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "VITASPRING BIOMEDICAL CO. LTD.", "cik": 1697884, "ticker": "", "sic_desc": "Commercial physical and biological research", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-06-15", "accession": "0001640334-26-001046", "filing_url": "https://www.sec.gov/Archives/edgar/data/1697884/000164033426001046/0001640334-26-001046-index.htm", "headline": "VITASPRING BIOMEDICAL CO. LTD. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Company recognizes revenues when satisfying the performance obligation of the associated contract that reflects the consideration expected to be received based on the terms of the contract.", "(v) Recognize revenue when the Company satisfies a performance obligation." ], "prior_filed": "2026-05-06", "prior_form": "10-Q", "similarity": 0.471, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The Company recognizes revenues when satisfying the performance obligation of the associated contract that reflects the consideration expected to be received based on the terms of the contract.", "prior_accession": "0001640334-26-000831", "prior_url": "https://www.sec.gov/Archives/edgar/data/1697884/000164033426000831/vsbc_10q.htm" }, { "id": "e1f3b6c56e037f67", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Tianci International, Inc.", "cik": 1557798, "ticker": "CIIT", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 25394128.0, "form": "NT 10-Q", "filed": "2026-06-15", "accession": "0001683168-26-004837", "filing_url": "https://www.sec.gov/Archives/edgar/data/1557798/000168316826004837/0001683168-26-004837-index.htm", "headline": "Tianci International, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Tianci International, Inc. is unable to file its Quarterly Report on Form 10-Q within the required time because there was a delay in completing the calculations necessary to close the books for the quarter.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Tianci International, Inc. is unable to file its Quarterly Report on Form 10-Q within the required time because there was a delay in completing the calculations necessary to close the books for the quarter.", "prior_accession": "", "prior_url": "" }, { "id": "29cc139ee9eb95ee", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Skkynet Cloud Systems, Inc.", "cik": 1546853, "ticker": "SKKY", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 12798891.0, "form": "NT 10-Q", "filed": "2026-06-15", "accession": "0001477932-26-003857", "filing_url": "https://www.sec.gov/Archives/edgar/data/1546853/000147793226003857/0001477932-26-003857-index.htm", "headline": "Skkynet Cloud Systems, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the quarter ended April 30, 2026 within the prescribed time period without unreasonable effort and expense due to the unavailability of certain information that may materially affect the disclosure to be contained in the Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the quarter ended April 30, 2026 within the prescribed time period without unreasonable effort and expense due to the unavailability of certain information that may materially affect the disclosure to be contained in the Report.", "prior_accession": "", "prior_url": "" }, { "id": "b917e8d43de6cc67", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "QUANTUM CORP /DE/", "cik": 709283, "ticker": "QMCO", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 116791817.0, "form": "NT 10-K", "filed": "2026-06-15", "accession": "0001193125-26-270343", "filing_url": "https://www.sec.gov/Archives/edgar/data/709283/000119312526270343/0001193125-26-270343-index.htm", "headline": "QUANTUM CORP /DE/ told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -14, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Quantum Corporation (the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K (the \u201cForm 10-K\u201d) for the fiscal year ended March 31, 2026 (\u201cFiscal 2026\u201d) by June 15, 2026, the original due date for such filing, without unreasonable effort or expense due to the circumstances described below. In June 2026, the Company completed a series of transactions. The preparation, execution, and financial reporting for these transactions required substantial and sustained focus from the Company\u2019s senior management during the period leading up to the original filing due date. As a result, the Company is working with its independent registered public accounting firm to complete the audit of the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Quantum Corporation (the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K (the \u201cForm 10-K\u201d) for the fiscal year ended March 31, 2026 (\u201cFiscal 2026\u201d) by June 15, 2026, the original due date for such filing, without unreasonable effort or expense due to the circumstances described below. In June 2026, the Company completed a series of transactions. The preparation, execution, and financial reporting for these transactions required substantial and sustained focus from the Company\u2019s senior management during the period leading up to the original filing due date. As a result, the Company is working with its independent registered public accounting firm to complete the audit of the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "220aeb39b61d3f45", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Powerfleet, Inc.", "cik": 1774170, "ticker": "AIOT", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 660500000.0, "form": "10-K", "filed": "2026-06-15", "accession": "0001628280-26-043187", "filing_url": "https://www.sec.gov/Archives/edgar/data/1774170/000162828026043187/0001628280-26-043187-index.htm", "headline": "Powerfleet, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-06-26", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 767, "weakness_first_reported": "2024-05-09", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Opinion on Internal Control over Financial Reporting We have audited the internal control over financial reporting of Powerfleet, Inc. and subsidiaries (the \u201cCompany\u201d) as of March 31, 2026, based on criteria established in Internal Control \u2014 Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of March 31, 2026, based on criteria\u2026", "prior_accession": "0001628280-25-033105", "prior_url": "https://www.sec.gov/Archives/edgar/data/1774170/000162828025033105/aiot-20250331.htm" }, { "id": "02c40544050a64cf", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Panamera Holdings Corp", "cik": 1620749, "ticker": "PHCI", "sic_desc": "Services", "size_tier": "small", "public_float": 11833500.0, "form": "NT 10-Q", "filed": "2026-06-15", "accession": "0001640334-26-001057", "filing_url": "https://www.sec.gov/Archives/edgar/data/1620749/000164033426001057/0001640334-26-001057-index.htm", "headline": "Panamera Holdings Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant could not complete the filing of its Quarterly Report on Form 10-Q for the quarter ended April 30, 2026 due to a delay in obtaining and compiling information required to be included in its Form 10-Q, which delay could not be eliminated by Registrant without unreasonable effort and expense. This delay did not allow time for the auditors to perform their review.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant could not complete the filing of its Quarterly Report on Form 10-Q for the quarter ended April 30, 2026 due to a delay in obtaining and compiling information required to be included in its Form 10-Q, which delay could not be eliminated by Registrant without unreasonable effort and expense. This delay did not allow time for the auditors to perform their review.", "prior_accession": "", "prior_url": "" }, { "id": "dc381c2d859b72c0", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "PILLARSTONE CAPITAL REIT", "cik": 928953, "ticker": "", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 4609.0, "form": "10-Q", "filed": "2026-06-15", "accession": "0001437749-26-020602", "filing_url": "https://www.sec.gov/Archives/edgar/data/928953/000143774926020602/0001437749-26-020602-index.htm", "headline": "PILLARSTONE CAPITAL REIT disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-07-31", "prior_form": "10-Q", "prior_state": "risk_factor_only", "prior_state_label": "Risk-factor language only", "registrant_changed_from": null, "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." }, "quote": "In addition to the events described above, we have incurred significant losses since the year ended December 31, 2020 and have an accumulated deficit of approximately $23.7 million as of March 31, 2023 and need to raise substantial amounts of additional funds to meet our obligations and afford us time to implement our business plan and resume profitable operations. These conditions raise substantial doubt about the Company's ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Until\u2026", "prior_accession": "0001437749-25-024163", "prior_url": "https://www.sec.gov/Archives/edgar/data/928953/000143774925024163/pscr20220930c_10q.htm" }, { "id": "6fb660a23a72afb9", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "PILLARSTONE CAPITAL REIT", "cik": 928953, "ticker": "", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 4609.0, "form": "10-Q", "filed": "2026-06-15", "accession": "0001437749-26-020613", "filing_url": "https://www.sec.gov/Archives/edgar/data/928953/000143774926020613/0001437749-26-020613-index.htm", "headline": "PILLARSTONE CAPITAL REIT disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-07-31", "prior_form": "10-Q", "prior_state": "risk_factor_only", "prior_state_label": "Risk-factor language only", "registrant_changed_from": null, "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." }, "quote": "In addition to the events described above, we have incurred significant losses since the year ended December 31, 2020 and have an accumulated deficit of approximately $23.7 million as of June 30, 2023 and need to raise substantial amounts of additional funds to meet our obligations and afford us time to implement our business plan and resume profitable operations. These conditions raise substantial doubt about the Company's ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Until\u2026", "prior_accession": "0001437749-25-024163", "prior_url": "https://www.sec.gov/Archives/edgar/data/928953/000143774925024163/pscr20220930c_10q.htm" }, { "id": "941f205cc3278083", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "PILLARSTONE CAPITAL REIT", "cik": 928953, "ticker": "", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 4609.0, "form": "10-Q", "filed": "2026-06-15", "accession": "0001437749-26-020614", "filing_url": "https://www.sec.gov/Archives/edgar/data/928953/000143774926020614/0001437749-26-020614-index.htm", "headline": "PILLARSTONE CAPITAL REIT disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-07-31", "prior_form": "10-Q", "prior_state": "risk_factor_only", "prior_state_label": "Risk-factor language only", "registrant_changed_from": null, "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." }, "quote": "In addition to the events described above, we have incurred significant losses since the year ended December 31, 2020 and have an accumulated deficit of approximately $23.9 million as of September 30, 2023 and need to raise substantial amounts of additional funds to meet our obligations and afford us time to implement our business plan and resume profitable operations. These conditions raise substantial doubt about the Company's ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.\u2026", "prior_accession": "0001437749-25-024163", "prior_url": "https://www.sec.gov/Archives/edgar/data/928953/000143774925024163/pscr20220930c_10q.htm" }, { "id": "77eeeb1b78957ce0", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Omega Flex, Inc.", "cik": 1317945, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 180289727.0, "form": "8-K", "filed": "2026-06-15", "accession": "0001493152-26-028636", "filing_url": "https://www.sec.gov/Archives/edgar/data/1317945/000149315226028636/0001493152-26-028636-index.htm", "headline": "Omega Flex, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "900158612a2c03d8", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "NUSATRIP Inc", "cik": 2006468, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "8-K/A", "filed": "2026-06-15", "accession": "0001493152-26-028696", "filing_url": "https://www.sec.gov/Archives/edgar/data/2006468/000149315226028696/0001493152-26-028696-index.htm", "headline": "NUSATRIP Inc's auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Barton CPA PLLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7081bb9cd9d2eea3", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Lovesac Co", "cik": 1701758, "ticker": "LOVE", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 342562675.0, "form": "8-K", "filed": "2026-06-15", "accession": "0001213900-26-068869", "filing_url": "https://www.sec.gov/Archives/edgar/data/1701758/000121390026068869/0001213900-26-068869-index.htm", "headline": "Lovesac Co's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3cda7d441a9c178f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Kontoor Brands, Inc.", "cik": 1760965, "ticker": "KTB", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 3640000000.0, "form": "8-K", "filed": "2026-06-15", "accession": "0001760965-26-000039", "filing_url": "https://www.sec.gov/Archives/edgar/data/1760965/000176096526000039/0001760965-26-000039-index.htm", "headline": "Kontoor Brands, Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "cb26f4bfccf8d597", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Kindcard, Inc.", "cik": 1696025, "ticker": "KCRD", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 459263.0, "form": "NT 10-Q", "filed": "2026-06-15", "accession": "0001477932-26-003860", "filing_url": "https://www.sec.gov/Archives/edgar/data/1696025/000147793226003860/0001477932-26-003860-index.htm", "headline": "Kindcard, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Quarterly Report on Form 10-Q for the fiscal quarter ended April 30, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Quarterly Report on Form 10-Q for the fiscal quarter ended April 30, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "2bd055478fe5c562", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "HNO International, Inc.", "cik": 1342916, "ticker": "HNOI", "sic_desc": "Mining", "size_tier": "small", "public_float": 24419192.0, "form": "NT 10-Q", "filed": "2026-06-15", "accession": "0001342916-26-000033", "filing_url": "https://www.sec.gov/Archives/edgar/data/1342916/000134291626000033/0001342916-26-000033-index.htm", "headline": "HNO International, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant could not complete the filing of its Quarterly Report on Form 10-Q for the period ended April 30, 2026 due to a delay in obtaining and compiling information required to be included in its Form 10-Q, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant could not complete the filing of its Quarterly Report on Form 10-Q for the period ended April 30, 2026 due to a delay in obtaining and compiling information required to be included in its Form 10-Q, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "fb2c95c7a33d1487", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Guru App Factory Corp", "cik": 1989788, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-06-15", "accession": "0001683168-26-004841", "filing_url": "https://www.sec.gov/Archives/edgar/data/1989788/000168316826004841/0001683168-26-004841-index.htm", "headline": "Guru App Factory Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant\u2019s quarterly report on Form 10-Q for the quarter ended April 30, 2026, could not be filed within the prescribed time period because the Company needs additional time to complete the financial statements and to prepare the Form 10-Q. The registrant anticipates that it will require additional time allowed to review its financial statements to insure adequate disclosure of the financial information required to be included in the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant\u2019s quarterly report on Form 10-Q for the quarter ended April 30, 2026, could not be filed within the prescribed time period because the Company needs additional time to complete the financial statements and to prepare the Form 10-Q. The registrant anticipates that it will require additional time allowed to review its financial statements to insure adequate disclosure of the financial information required to be included in the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "7b3983f92e06cd67", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Greenwave Technology Solutions, Inc.", "cik": 1589149, "ticker": "GWAV", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 19426520.0, "form": "10-K", "filed": "2026-06-15", "accession": "0001493152-26-028562", "filing_url": "https://www.sec.gov/Archives/edgar/data/1589149/000149315226028562/0001493152-26-028562-index.htm", "headline": "Greenwave Technology Solutions, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern and Management\u2019s Liquidity Plans As of December 31, 2025, the Company had cash of $935,763 and a working capital deficit (current liabilities in excess of current assets) of $(18,339,586). During the year ended December 31, 2025, net cash used in operating activities was $(5,975,441). The accumulated deficit as of December 31, 2025 was $(520,910,428). These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern for one year from the issuance of the consolidated financial statements. 25 If the Company raises additional funds by issuing\u2026", "prior_accession": "0001641172-25-007770", "prior_url": "https://www.sec.gov/Archives/edgar/data/1589149/000164117225007770/form10-ka.htm" }, { "id": "5f2cadc7a33ee069", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Dravica Corp", "cik": 2106607, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-06-15", "accession": "0001171520-26-000142", "filing_url": "https://www.sec.gov/Archives/edgar/data/2106607/000117152026000142/0001171520-26-000142-index.htm", "headline": "Dravica Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Dravica Corporation (the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the fiscal quarter ended April 30, 2026 (the \u201cForm 10-Q\u201d). The Company has determined that it is unable to file its Form 10-Q within the prescribed time period because the Company requires additional time to prepare and review its financial statements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Dravica Corporation (the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the fiscal quarter ended April 30, 2026 (the \u201cForm 10-Q\u201d). The Company has determined that it is unable to file its Form 10-Q within the prescribed time period because the Company requires additional time to prepare and review its financial statements.", "prior_accession": "", "prior_url": "" }, { "id": "32db1be37b6132af", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "DOMO, INC.", "cik": 1505952, "ticker": "DOMO", "sic_desc": "Prepackaged software", "size_tier": "mid", "public_float": 579100000.0, "form": "10-Q", "filed": "2026-06-15", "accession": "0001628280-26-043173", "filing_url": "https://www.sec.gov/Archives/edgar/data/1505952/000162828026043173/0001628280-26-043173-index.htm", "headline": "DOMO, INC. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-12-09", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The related term loan and associated fees have been classified as a current liability as of April 30, 2026. The Company had cash and cash equivalents of $39.1 million as of April 30, 2026, which would not be sufficient to repay the term loan upon any such acceleration. As such, substantial doubt exists about the Company's ability to continue as a going concern within one year after the date these condensed consolidated financial statements are issued. In connection with the covenant noncompliance described above, the Company entered into a forbearance agreement with its lenders, under which\u2026", "prior_accession": "0001628280-25-055921", "prior_url": "https://www.sec.gov/Archives/edgar/data/1505952/000162828025055921/domo10q-20251031.htm" }, { "id": "635ad0f20e2ed188", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Credo Technology Group Holding Ltd", "cik": 1807794, "ticker": "CRDO", "sic_desc": "Semiconductors", "size_tier": "mega", "public_float": 30000000000.0, "form": "10-K", "filed": "2026-06-15", "accession": "0001628280-26-043303", "filing_url": "https://www.sec.gov/Archives/edgar/data/1807794/000162828026043303/0001628280-26-043303-index.htm", "headline": "Credo Technology Group Holding Ltd changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Company\u2019s customers are primarily original equipment manufacturers who design and manufacture end market devices for the communications and enterprise networks markets.", "The Company recognizes revenue upon transfer of control of promised goods and services in an amount that reflects the consideration it expects to receive in exchange for those goods and services." ], "prior_filed": "2025-07-02", "prior_form": "10-K", "similarity": 0.007, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The Company\u2019s customers are primarily original equipment manufacturers who design and manufacture end market devices for the communications and enterprise networks markets.", "prior_accession": "0001628280-25-033813", "prior_url": "https://www.sec.gov/Archives/edgar/data/1807794/000162828025033813/crdo-20250503.htm" }, { "id": "c0d9c7106a172cd7", "signal_type": "auditor_change", "label": "Auditor 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concern", "confidence": "derived", "beta": false, "routine": false, "company": "Canopy Growth Corp", "cik": 1737927, "ticker": "CGC", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-06-15", "accession": "0001193125-26-270260", "filing_url": "https://www.sec.gov/Archives/edgar/data/1737927/000119312526270260/0001193125-26-270260-index.htm", "headline": "Canopy Growth Corp's going-concern disclosure changed", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "risk_factor_only", "current_state_label": "Risk-factor language only", "direction": "eased", "located_in": "risk factors / forward-looking statements only", "prior_filed": "2025-05-30", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Risk Factor Summary \u2022 We may not be able to achieve or maintain profitability and may continue to incur losses in the future. \u2022 We are in the early stages of developing global infrastructure in a new industry and therefore we are subject to many risks common in developing companies. \u2022 In the past, we have identified conditions and events that raised substantial doubt about our ability to continue as a going concern and it is possible that we may identify conditions and events in the future that raise substantial doubt about our ability to continue as a going concern. \u2022 We have been and may in\u2026", "prior_accession": "0000950170-25-079317", "prior_url": "https://www.sec.gov/Archives/edgar/data/1737927/000095017025079317/cgc-20250331.htm" }, { "id": "24189d758395c731", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Canopy Growth Corp", "cik": 1737927, "ticker": "CGC", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-06-15", "accession": "0001193125-26-270260", "filing_url": "https://www.sec.gov/Archives/edgar/data/1737927/000119312526270260/0001193125-26-270260-index.htm", "headline": "Canopy Growth Corp reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-05-30", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "\u2026 not perform their obligations to us. \u2022 Our businesses face highly competitive conditions. \u2022 We have concluded that certain of our previously issued financial statements should not be relied upon and have restated certain of our previously issued financial statements which was time-consuming and expensive and could expose us to additional risks that could have a negative effect on us. \u2022 We have identified a material weakness in our internal control over financial reporting which could, if not remediated\u2026", "prior_accession": "0000950170-25-079317", "prior_url": "https://www.sec.gov/Archives/edgar/data/1737927/000095017025079317/cgc-20250331.htm" }, { "id": "14f53aaca4a15863", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Alternus Clean Energy, Inc.", "cik": 1883984, "ticker": "ACLEW", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 29500000.0, "form": "10-K", "filed": "2026-06-15", "accession": "0001437749-26-020545", "filing_url": "https://www.sec.gov/Archives/edgar/data/1883984/000143774926020545/0001437749-26-020545-index.htm", "headline": "Alternus Clean Energy, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Income Tax Provision Year Ended December 31, Major Components of Tax Expense/(Income) 2025 2024 (in thousands) Current tax expense - continuing operations $ - $ 590 Current tax expense - discontinued operations 87 Actual income tax expense (benefit) $ - $ 677 An explanation of the relationship between tax expense and accounting profit for continuing operations before the adoption of ASU 2023-09 fo" ], "new_standards": [ "2023-06", "2023-09", "2024-03", "2024-04", "2025-01", "2025-03", "2025-04", "2025-12" ], "prior_filed": "2025-06-06", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Income Tax Provision Year Ended December 31, Major Components of Tax Expense/(Income) 2025 2024 (in thousands) Current tax expense - continuing operations $ - $ 590 Current tax expense - discontinued operations 87 Actual income tax expense (benefit) $ - $ 677 An explanation of the relationship between tax expense and accounting profit for continuing operations before the adoption of ASU 2023-09\u2026", "prior_accession": "0001213900-25-052242", "prior_url": "https://www.sec.gov/Archives/edgar/data/1883984/000121390025052242/ea0244740-10k_alternus.htm" }, { "id": "41438fe6ce3af3b1", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Summit Hotel Properties, Inc.", "cik": 1497645, "ticker": "INN", "sic_desc": "Real estate investment trusts", "size_tier": "mid", "public_float": 628912796.0, "form": "8-K", "filed": "2026-06-12", "accession": "0001497645-26-000051", "filing_url": "https://www.sec.gov/Archives/edgar/data/1497645/000149764526000051/0001497645-26-000051-index.htm", "headline": "Summit Hotel Properties, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8ec2010d55a85775", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Rocky Mountain Chocolate Factory, Inc.", "cik": 1616262, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 9027434.0, "form": "8-K", "filed": "2026-06-12", "accession": "0001213900-26-068249", "filing_url": "https://www.sec.gov/Archives/edgar/data/1616262/000121390026068249/0001213900-26-068249-index.htm", "headline": "Rocky Mountain Chocolate Factory, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "CohnReznick", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e6b345ea4e6d012a", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "RICHTECH ROBOTICS INC.", "cik": 1963685, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-06-12", "accession": "0001213900-26-067978", "filing_url": "https://www.sec.gov/Archives/edgar/data/1963685/000121390026067978/0001213900-26-067978-index.htm", "headline": "RICHTECH ROBOTICS INC. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f45b7be28bb5e10d", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "NEWS CORP", "cik": 1564708, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-06-12", "accession": "0001564708-26-000131", "filing_url": "https://www.sec.gov/Archives/edgar/data/1564708/000156470826000131/0001564708-26-000131-index.htm", "headline": "NEWS CORP reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bc26e67c9c6efbcd", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "DATZ WORLD HOLDINGS CORP.", "cik": 1643721, "ticker": "BOTX", "sic_desc": "Services", "size_tier": "small", "public_float": 2001422.0, "form": "8-K", "filed": "2026-06-12", "accession": "0001477932-26-003840", "filing_url": "https://www.sec.gov/Archives/edgar/data/1643721/000147793226003840/0001477932-26-003840-index.htm", "headline": "DATZ WORLD HOLDINGS CORP.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d74510627ac58ebe", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Cuentas Inc.", "cik": 1424657, "ticker": "CUEN", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 361644.0, "form": "8-K", "filed": "2026-06-12", "accession": "0001213900-26-068022", "filing_url": "https://www.sec.gov/Archives/edgar/data/1424657/000121390026068022/0001213900-26-068022-index.htm", "headline": "Cuentas Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6fa4b0746103799a", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Concrete Leveling Systems Inc", "cik": 1414382, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-06-12", "accession": "0001477932-26-003836", "filing_url": "https://www.sec.gov/Archives/edgar/data/1414382/000147793226003836/0001477932-26-003836-index.htm", "headline": "Concrete Leveling Systems Inc dismissed its auditor and engaged Sadler, Gibb & Associates, LLC", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Sadler, Gibb & Associates, LLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8fc1b13e3a27ebf2", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Cluster Group Holdings Ltd Co", "cik": 1346287, "ticker": "CLUS", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 4399.0, "form": "10-K", "filed": "2026-06-12", "accession": "0001683168-26-004784", "filing_url": "https://www.sec.gov/Archives/edgar/data/1346287/000168316826004784/0001683168-26-004784-index.htm", "headline": "Cluster Group Holdings Ltd Co cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "NOTE 7 \u2013 SEGMENT REPORTING The Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, and applied the amendments retrospectively to all prior periods presented." ], "new_standards": [ "2023-07" ], "prior_filed": "2025-04-15", "prior_form": "10-K", "restates_existing_policy": false, "source": "accounting standards update (ASU) reference 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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." }, "quote": "NOTE 7 \u2013 SEGMENT REPORTING The Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, and applied the amendments retrospectively to all prior periods presented.", "prior_accession": "0001683168-25-002575", "prior_url": "https://www.sec.gov/Archives/edgar/data/1346287/000168316825002575/cluster_i10k-123124.htm" }, { "id": "bca6a42cf9907570", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "CapForce Inc.", "cik": 1293818, "ticker": "CFOR", "sic_desc": "Services", "size_tier": "small", "public_float": 11600000.0, "form": "10-Q", "filed": "2026-06-12", "accession": "0001829126-26-006444", "filing_url": "https://www.sec.gov/Archives/edgar/data/1293818/000182912626006444/0001829126-26-006444-index.htm", "headline": "CapForce Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Recently Adopted Accounting Pronouncements In 2025, the Company adopted ASU No. 2023-09: Income Taxes (Topic 740): Improvements to Income Tax Disclosures that requires entities to disclose additional information about federal, state, and foreign income taxes primarily related to the income tax rate reconciliation and income taxes paid." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-11-19", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "Recently Adopted Accounting Pronouncements In 2025, the Company adopted ASU No. 2023-09: Income Taxes (Topic 740): Improvements to Income Tax Disclosures that requires entities to disclose additional information about federal, state, and foreign income taxes primarily related to the income tax rate reconciliation and income taxes paid.", "prior_accession": "0001829126-25-009312", "prior_url": "https://www.sec.gov/Archives/edgar/data/1293818/000182912625009312/opgeninc_10q.htm" }, { "id": "14a615f1acb02186", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Cannae Holdings, Inc.", "cik": 1704720, "ticker": "CNNE", "sic_desc": "Retail trade", "size_tier": "large", "public_float": 1061691612.0, "form": "8-K", "filed": "2026-06-12", "accession": "0001704720-26-000117", "filing_url": "https://www.sec.gov/Archives/edgar/data/1704720/000170472026000117/0001704720-26-000117-index.htm", "headline": "Cannae Holdings, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ff339c1e1c719a58", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "BIO KEY INTERNATIONAL INC", "cik": 1019034, "ticker": "BKYI", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 4934779.0, "form": "10-K", "filed": "2026-06-12", "accession": "0001437749-26-020446", "filing_url": "https://www.sec.gov/Archives/edgar/data/1019034/000143774926020446/0001437749-26-020446-index.htm", "headline": "BIO KEY INTERNATIONAL INC no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-04-23", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "As of the date of this report, the Company does have enough cash for twelve months of operations. However, the history of losses, the negative cash flow from operations, and the dependence by the Company on its ability to obtain additional financing to fund its operations after the current cash resources are exhausted raises doubt about the Company's ability to continue as a going concern. The accompanying financial statements have been prepared in conformity with GAAP, which contemplate continuation of the Company as a going concern, and assumes continuity of operations, realization of\u2026", "prior_accession": "0001437749-25-012824", "prior_url": "https://www.sec.gov/Archives/edgar/data/1019034/000143774925012824/bkyi20241231_10k.htm" }, { "id": "e05e18bb3e0e6be5", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "BIO KEY INTERNATIONAL INC", "cik": 1019034, "ticker": "BKYI", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 4934779.0, "form": "10-K", "filed": "2026-06-12", "accession": "0001437749-26-020446", "filing_url": "https://www.sec.gov/Archives/edgar/data/1019034/000143774926020446/0001437749-26-020446-index.htm", "headline": "BIO KEY INTERNATIONAL INC cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09, \u201cImprovements to Income Tax Disclosures\u201d (\u201cASU 2023-09\u201d) to enhance the transparency and decision-usefulness of income tax disclosures, particularly in the rate reconciliation table and disclosures about income taxes paid." ], "new_standards": [ "2023-06", "2023-09", "2024-03" ], "prior_filed": "2025-04-23", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09, \u201cImprovements to Income Tax Disclosures\u201d (\u201cASU 2023-09\u201d) to enhance the transparency and decision-usefulness of income tax disclosures, particularly in the rate reconciliation table and disclosures about income taxes paid.", "prior_accession": "0001437749-25-012824", "prior_url": "https://www.sec.gov/Archives/edgar/data/1019034/000143774925012824/bkyi20241231_10k.htm" }, { "id": "c895f8ab238d0407", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Trio Petroleum Corp", "cik": 1898766, "ticker": "TPET", "sic_desc": "Mining", "size_tier": "small", "public_float": 13754899.0, "form": "10-Q", "filed": "2026-06-11", "accession": "0001493152-26-028279", "filing_url": "https://www.sec.gov/Archives/edgar/data/1898766/000149315226028279/0001493152-26-028279-index.htm", "headline": "Trio Petroleum Corp said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2026-03-17", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "The Company has incurred significant losses since inception and, as of April 30, 2026, had an accumulated deficit of approximately $29,735,797. 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Subsequent to April 30, 2026 and through the date of issuance of these condensed\u2026", "prior_accession": "0001493152-26-010535", "prior_url": "https://www.sec.gov/Archives/edgar/data/1898766/000149315226010535/form10-q.htm" }, { "id": "27f46ae9cb814e3e", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Sentinel Holdings Ltd.", "cik": 889353, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 42171430.0, "form": "8-K", "filed": "2026-06-11", "accession": "0001096906-26-000938", "filing_url": "https://www.sec.gov/Archives/edgar/data/889353/000109690626000938/0001096906-26-000938-index.htm", "headline": "Sentinel Holdings Ltd. dismissed Bush & Associates CPA LLC and engaged DiPiazza LaRocca Heeter & Co., LLC", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying 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"current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-12-23", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying condensed consolidated financial statements have been prepared under the assumption that the Company will continue as a going concern. In accordance with FASB Accounting Standards Codification (\u201cASC\u201d) 205-40, Going Concern, the Company\u2019s management has evaluated whether there are conditions or events that raise substantial doubt about its ability to continue as a going concern within one year after the date these financial statements are issued. 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This presentation appears to result in a total Earnings (loss) before interest and taxes - adjusted amount, inclusive of Corporate. Please revise to reconcile the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "ad655fc31342294b", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "General Motors Co", "cik": 1467858, "ticker": "GM", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 52200000000.0, "form": "UPLOAD", "filed": "2026-06-11", "accession": "0000000000-25-010701", "filing_url": "https://www.sec.gov/Archives/edgar/data/1467858/000000000025010701/0000000000-25-010701-index.htm", "headline": "SEC staff questioned General Motors Co's accounting for segment reporting", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-30", "published_on_edgar": "2026-06-11", "reviewing": "General Motors Company Form 10-K for the Year Ended December 31, 2024 Response Dated September 8, 2025 File No. 001-34960 Dear Christopher Hatto: We have review", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Segment reporting" ], "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." }, "quote": "We note your responses to prior comments one through three. ASC 280-10-50-22, 25, and 26A through 26C require disclosure of certain amounts for each reportable segment, and ASC 280-10-50-30 requires reconciliations from totals of certain reportable segments\u2019 amounts to consolidated amounts. Your tabular disclosure of segment information includes certain amounts for Corporate, Total Automotive, and the consolidated\u2026", "prior_accession": "", "prior_url": "" }, { "id": "74a67e229d019022", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Fulcrum Therapeutics, Inc.", "cik": 1680581, "ticker": "FULC", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-06-11", "accession": "0001193125-26-267659", "filing_url": "https://www.sec.gov/Archives/edgar/data/1680581/000119312526267659/0001193125-26-267659-index.htm", "headline": "Fulcrum Therapeutics, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d5f7864667480e86", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Dravica Corp", "cik": 2106607, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-06-11", "accession": "0001171520-26-000138", "filing_url": "https://www.sec.gov/Archives/edgar/data/2106607/000117152026000138/0001171520-26-000138-index.htm", "headline": "Dravica Corp reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Beckles & Co., Inc", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8091d4b9f017d1ef", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "ADOBE INC.", "cik": 796343, "ticker": "ADBE", "sic_desc": "Prepackaged software", "size_tier": "mega", "public_float": 164650000000.0, "form": "8-K", "filed": "2026-06-11", "accession": "0000796343-26-000109", "filing_url": "https://www.sec.gov/Archives/edgar/data/796343/000079634326000109/0000796343-26-000109-index.htm", "headline": "ADOBE INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "355d8741b989088a", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "SMITH MIDLAND CORP", "cik": 924719, "ticker": "SMID", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 93071881.0, "form": "10-Q", "filed": "2026-06-10", "accession": "0001654954-26-005829", "filing_url": "https://www.sec.gov/Archives/edgar/data/924719/000165495426005829/0001654954-26-005829-index.htm", "headline": "SMITH MIDLAND CORP cited accounting standard ASU 2025-05 for the first time in this filing series", "evidence": { "adopted": [ "2025-05" ], "adoption_year_stated": 2026, "caveat": null, "contexts": [ "Recent Accounting Pronouncements Effective January 1, 2026, the Company adopted ASU 2025-05, Financial Instruments\u2014Credit 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": false, "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." }, "quote": "Recent Accounting Pronouncements Effective January 1, 2026, the Company adopted ASU 2025-05, Financial Instruments\u2014Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets.", "prior_accession": "0001654954-25-013097", "prior_url": "https://www.sec.gov/Archives/edgar/data/924719/000165495425013097/smid_10q.htm" }, { "id": "dbab46cc11807f9d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Purebase Corp", "cik": 1575858, "ticker": "PUBC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 4408132.0, "form": "8-K", "filed": "2026-06-10", "accession": "0001493152-26-028028", "filing_url": "https://www.sec.gov/Archives/edgar/data/1575858/000149315226028028/0001493152-26-028028-index.htm", "headline": "Purebase Corp's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "431d1f1677931233", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "LGI Homes, Inc.", "cik": 1580670, "ticker": "", "sic_desc": "Construction", "size_tier": "large", "public_float": 1200000000.0, "form": "8-K", "filed": "2026-06-10", "accession": "0001580670-26-000053", "filing_url": "https://www.sec.gov/Archives/edgar/data/1580670/000158067026000053/0001580670-26-000053-index.htm", "headline": "LGI Homes, Inc. dismissed its auditor and engaged Deloitte", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Deloitte", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "dd515e52bc4aaf9c", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Factorial Energy Inc.", "cik": 2049662, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 277656000.0, "form": "8-K", "filed": "2026-06-10", "accession": "0001104659-26-072433", "filing_url": "https://www.sec.gov/Archives/edgar/data/2049662/000110465926072433/0001104659-26-072433-index.htm", "headline": "Factorial Energy Inc. dismissed its auditor and engaged RSM", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "RSM", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a9a43d767094fcec", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "DOMO, INC.", "cik": 1505952, "ticker": "DOMO", "sic_desc": "Prepackaged software", "size_tier": "mid", "public_float": 579100000.0, "form": "NT 10-Q", "filed": "2026-06-10", "accession": "0001628280-26-042197", "filing_url": "https://www.sec.gov/Archives/edgar/data/1505952/000162828026042197/0001628280-26-042197-index.htm", "headline": "DOMO, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -4, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Domo, Inc., (the \u201cCompany\u201d) was unable to file its Quarterly Report on Form 10-Q for the period ended April 30, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period, as additional time is necessary for the Company to complete its financial statements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Domo, Inc., (the \u201cCompany\u201d) was unable to file its Quarterly Report on Form 10-Q for the period ended April 30, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period, as additional time is necessary for the Company to complete its financial statements.", "prior_accession": "", "prior_url": "" }, { "id": "3e1a2edb191a718d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CREDIT ACCEPTANCE CORP", "cik": 885550, "ticker": "CACC", "sic_desc": "Finance, insurance and real estate", "size_tier": "large", "public_float": 3191900000.0, "form": "8-K", "filed": "2026-06-10", "accession": "0000885550-26-000130", "filing_url": "https://www.sec.gov/Archives/edgar/data/885550/000088555026000130/0000885550-26-000130-index.htm", "headline": "CREDIT ACCEPTANCE CORP's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6f1fe7f7606ffda5", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "CORCEPT THERAPEUTICS INC", "cik": 1088856, "ticker": "CORT", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 6107076423.0, "form": "CORRESP", "filed": "2026-06-10", "accession": "0001193125-25-226724", "filing_url": "https://www.sec.gov/Archives/edgar/data/1088856/000119312525226724/0001193125-25-226724-index.htm", "headline": "CORCEPT THERAPEUTICS INC responded to SEC staff comments on segment reporting", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-10-01", "published_on_edgar": "2026-06-10", "reviewing": "Corcept Therapeutics Incorporated Form 10-K for the Fiscal Year Ended December 31, 2024 File No. 000-50679 Ladies and Gentlemen: This letter responds to the com", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Segment reporting" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bc7067d70d3b2ba8", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "CORCEPT THERAPEUTICS INC", "cik": 1088856, "ticker": "CORT", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 6107076423.0, "form": "UPLOAD", "filed": "2026-06-10", "accession": "0000000000-25-010151", "filing_url": "https://www.sec.gov/Archives/edgar/data/1088856/000000000025010151/0000000000-25-010151-index.htm", "headline": "SEC staff questioned CORCEPT THERAPEUTICS INC's accounting for segment reporting", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-18", "published_on_edgar": "2026-06-10", "reviewing": "Corcept Therapeutics Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 File No. 000-50679 Dear Atabak Mokari: We have limited our review of your filing", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Segment reporting" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6c6b3c6970c30812", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Bark, Inc.", "cik": 1819574, "ticker": "BARK", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 240200000.0, "form": "10-K", "filed": "2026-06-10", "accession": "0001628280-26-042242", "filing_url": "https://www.sec.gov/Archives/edgar/data/1819574/000162828026042242/0001628280-26-042242-index.htm", "headline": "Bark, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2026, "caveat": null, "contexts": [ "Recently Adopted Accounting Pronouncements Beginning in the fiscal year 2026 annual reporting period, the Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, on a prospective basis." ], "new_standards": [ "2023-09", "2024-03", "2024-04", "2025-05" ], "prior_filed": "2025-07-29", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "Recently Adopted Accounting Pronouncements Beginning in the fiscal year 2026 annual reporting period, the Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, on a prospective basis.", "prior_accession": "0001819574-25-000033", "prior_url": "https://www.sec.gov/Archives/edgar/data/1819574/000181957425000033/bark-20250331.htm" }, { "id": "3c40bded443e5a71", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "BLACKBERRY Ltd", "cik": 1070235, "ticker": "BB", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 2300000000.0, "form": "UPLOAD", "filed": "2026-06-10", "accession": "0000000000-25-007844", "filing_url": "https://www.sec.gov/Archives/edgar/data/1070235/000000000025007844/0000000000-25-007844-index.htm", "headline": "SEC staff questioned BLACKBERRY Ltd's accounting for non-GAAP measures", "evidence": { "cited_sections": [ "Note 13. Revenue and Segment Disclosures, page 108" ], "direction": "staff to company", "letter_dated": "2025-07-25", "published_on_edgar": "2026-06-10", "reviewing": "BlackBerry Limited Form 10-K for the fiscal year ended February 28, 2025 File No. 001-38232 Dear Tim Foote: We have limited our review of your filing to the fin", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Segment reporting", "Non-GAAP measures" ], "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." }, "quote": "We note you disclose segment gross margin, which is on an adjusted basis, as the measure of segment profit or loss in your segment footnote; however, we also note your disclosure on page 31 that the CODM uses segment adjusted EBITDA as an additional measure of segment profit or loss. Given the CODM uses more than one measure of segment profit or loss, please explain in detail how management concluded that segment\u2026", "prior_accession": "", "prior_url": "" }, { "id": "0f31c652098028ef", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "BLACKBERRY Ltd", "cik": 1070235, "ticker": "BB", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 2300000000.0, "form": "UPLOAD", "filed": "2026-06-10", "accession": "0000000000-25-009594", "filing_url": "https://www.sec.gov/Archives/edgar/data/1070235/000000000025009594/0000000000-25-009594-index.htm", "headline": "SEC staff questioned BLACKBERRY Ltd's accounting for segment reporting", "evidence": { "cited_sections": [ "Note 13. Revenue and Segment Disclosures, page 108" ], "direction": "staff to company", "letter_dated": "2025-09-05", "published_on_edgar": "2026-06-10", "reviewing": "BlackBerry Limited Form 10-K for the fiscal year ended February 28, 2025 File No. 001-38232 Dear Tim Foote: We have reviewed your July 30, 2025 response to our ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Segment reporting" ], "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." }, "quote": "We note the operating segment information for the two-year period ended February 28, 2025 provided on page 32. Please provide us with a reconciliation between the segment totals for research and development (R&D), sales and marketing (S&M) and general and administrative (G&A) to the respective line items presented on your consolidated statements of operations for each period presented. In your response, please\u2026", "prior_accession": "", "prior_url": "" }, { "id": "e038b53abe3d0ff3", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "AETHLON MEDICAL INC", "cik": 882291, "ticker": "AEMD", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 6650000.0, "form": "10-K", "filed": "2026-06-10", "accession": "0001683168-26-004710", "filing_url": "https://www.sec.gov/Archives/edgar/data/882291/000168316826004710/0001683168-26-004710-index.htm", "headline": "AETHLON MEDICAL INC reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-06-26", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 349, "weakness_first_reported": "2025-06-26", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "The evaluation was conducted in accordance with the guidelines established by the Internal Control\u2014Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Based on this evaluation, management concluded that our internal control over financial reporting was effective as of March 31, 2026. Limitations on Internal Control Over Financial Reporting Management recognizes that a system of internal control over financial reporting, no matter how well designed and\u2026", "prior_accession": "0001683168-25-004780", "prior_url": "https://www.sec.gov/Archives/edgar/data/882291/000168316825004780/aethlon_i10k-033125.htm" }, { "id": "369470c180e46dc9", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Wendy's Co", "cik": 30697, "ticker": "WEN", "sic_desc": "Retail trade", "size_tier": "large", "public_float": 2901700000.0, "form": "8-K", "filed": "2026-06-09", "accession": "0001193125-26-263775", "filing_url": "https://www.sec.gov/Archives/edgar/data/30697/000119312526263775/0001193125-26-263775-index.htm", "headline": "Wendy's Co's Chief Accounting Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "680dbd5ed4d21014", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Vireo Growth Inc.", "cik": 1771706, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 345970203.0, "form": "8-K", "filed": "2026-06-09", "accession": "0001104659-26-071886", "filing_url": "https://www.sec.gov/Archives/edgar/data/1771706/000110465926071886/0001104659-26-071886-index.htm", "headline": "Vireo Growth Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Davidson & Company LLP", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "927c90c4d9243e57", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "UMH PROPERTIES, INC.", "cik": 752642, "ticker": "UMH", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 1400000000.0, "form": "CORRESP", "filed": "2026-06-09", "accession": "0001493152-26-021111", "filing_url": "https://www.sec.gov/Archives/edgar/data/752642/000149315226021111/0001493152-26-021111-index.htm", "headline": "UMH PROPERTIES, INC. responded to SEC staff comments on segment reporting", "evidence": { "cited_sections": [ "Note 1 - Organization, page 72" ], "direction": "company to staff", "letter_dated": "2026-05-04", "published_on_edgar": "2026-06-09", "reviewing": "UMH Properties, Inc. Form 10-K for the year ended December 31, 2025 Form 8-K filed February 25, 2026 File No. 001-12690 Dear Ms. Kim and Mr. Esquivel: UMH Prope", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Segment reporting", "MD&A", "Non-GAAP measures" ], "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." }, "quote": "Please revise your financial statement footnote disclosures to provide all segment information required under ASU 2023-07 and ASC 280-10-50. We remind you that the guidance in ASC 280-10-50-20 indicates that all public entities are subject to these disclosure requirements, including those with a single reportable segment. Response: ASU 2023-07 updates ASC 280-10-50 and states that all public entities, including\u2026", "prior_accession": "", "prior_url": "" }, { "id": "61ccec3547800895", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "UMH PROPERTIES, INC.", "cik": 752642, "ticker": "UMH", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 1400000000.0, "form": "CORRESP", "filed": "2026-06-09", "accession": "0001493152-26-022042", "filing_url": "https://www.sec.gov/Archives/edgar/data/752642/000149315226022042/0001493152-26-022042-index.htm", "headline": "UMH PROPERTIES, INC. responded to SEC staff comments on segment reporting", "evidence": { "cited_sections": [ "Note 1 - Organization, page 72" ], "direction": "company to staff", "letter_dated": "2026-05-08", "published_on_edgar": "2026-06-09", "reviewing": "UMH Properties, Inc. Form 10-K for the year ended December 31, 2025 Response dated May 4, 2026 File No. 001-12690 Dear Ms. Kim and Mr. Esquivel: UMH Properties,", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Segment reporting", "MD&A" ], "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." }, "quote": "We note from your response to our prior comment 1 that management views the company as a single segment. Please clarify if this single segment is managed on a consolidated basis. If you determine the company has a single segment that is managed on a consolidated basis, please revise your disclosure to report consolidated net income or loss, as reported on your consolidated statement of income (loss), as the required\u2026", "prior_accession": "", "prior_url": "" }, { "id": "bcab1ac1ecf0fdb2", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "UMH PROPERTIES, INC.", "cik": 752642, "ticker": "UMH", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 1400000000.0, "form": "UPLOAD", "filed": "2026-06-09", "accession": "0000000000-26-004373", "filing_url": "https://www.sec.gov/Archives/edgar/data/752642/000000000026004373/0000000000-26-004373-index.htm", "headline": "SEC staff questioned UMH PROPERTIES, INC.'s accounting for segment reporting", "evidence": { "cited_sections": [ "Note 1 - Organization, page 72" ], "direction": "staff to company", "letter_dated": "2026-04-29", "published_on_edgar": "2026-06-09", "reviewing": "UMH Properties, Inc. Form 10-K for the Year Ended December 31, 2025 Form 8-K filed February 25, 2026 File No. 001-12690 Dear Anna T. Chew: We have limited our r", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Segment reporting", "Non-GAAP measures" ], "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." }, "quote": "Please revise your financial statement footnote disclosures to provide all segment information required under ASU 2023\u201107 and ASC 280\u201110\u201150. We remind you that the guidance in ASC 280\u201110\u201150\u201120 indicates that all public entities are subject to these disclosure requirements, including those with a single reportable segment. Form 8-K filed February 25, 2026 General In your earnings release, you disclose full year 2026\u2026", "prior_accession": "", "prior_url": "" }, { "id": "a8782ae5248d390e", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "UMH PROPERTIES, INC.", "cik": 752642, "ticker": "UMH", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 1400000000.0, "form": "UPLOAD", "filed": "2026-06-09", "accession": "0000000000-26-004669", "filing_url": "https://www.sec.gov/Archives/edgar/data/752642/000000000026004669/0000000000-26-004669-index.htm", "headline": "SEC staff questioned UMH PROPERTIES, INC.'s accounting for segment reporting", "evidence": { "cited_sections": [ "Note 1 - Organization, page 72" ], "direction": "staff to company", "letter_dated": "2026-05-07", "published_on_edgar": "2026-06-09", "reviewing": "UMH Properties, Inc. Form 10-K for the Year Ended December 31, 2025 Response dated May 4, 2026 File No. 001-12690 Dear Anna T. Chew: We have reviewed your May 4", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Segment reporting" ], "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." }, "quote": "We note from your response to our prior comment 1 that management views the company as a single segment. Please clarify if this single segment is managed on a consolidated basis. If you determine the company has a single segment that is managed on a consolidated basis, please revise your disclosure to report consolidated net income or loss, as reported on your consolidated statement of income (loss), as the required\u2026", "prior_accession": "", "prior_url": "" }, { "id": "e59d24b0499c79f2", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Trutankless, Inc.", "cik": 1429393, "ticker": "TKLS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2076375.0, "form": "10-Q", "filed": "2026-06-09", "accession": "0001477932-26-003738", "filing_url": "https://www.sec.gov/Archives/edgar/data/1429393/000147793226003738/0001477932-26-003738-index.htm", "headline": "Trutankless, Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Company\u2019s performance obligation is to ship the ordered product to the customer.", "Payment terms are typically at time of purchase for one-time buyers or net 30 days for wholesale customers." ], "prior_filed": "2025-11-20", "prior_form": "10-Q", "similarity": 0.596, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The Company\u2019s performance obligation is to ship the ordered product to the customer.", "prior_accession": "0001477932-25-008519", "prior_url": "https://www.sec.gov/Archives/edgar/data/1429393/000147793225008519/tkls_10q.htm" }, { "id": "a5cc6c59546df1c9", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "SILVER BOW MINING CORP.", "cik": 2067674, "ticker": "", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-06-09", "accession": "0001539497-26-001697", "filing_url": "https://www.sec.gov/Archives/edgar/data/2067674/000153949726001697/0001539497-26-001697-index.htm", "headline": "Assure CPA, LLC resigned as SILVER BOW MINING CORP.'s auditor", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Assure CPA, LLC", "predecessor_tier": "other", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "45094e843682db3d", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Regenerative Medical Technology Group Inc.", "cik": 1760026, "ticker": "RMTG", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 612544.0, "form": "10-Q", "filed": "2026-06-09", "accession": "0001213900-26-066838", "filing_url": "https://www.sec.gov/Archives/edgar/data/1760026/000121390026066838/0001213900-26-066838-index.htm", "headline": "Regenerative Medical Technology Group Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The performance obligation is satisfied upon completion of the training seminar and delivery of the related certification and materials.", "Revenue is recognized at the point in time the seminar is completed and control of the training services has transferred to the customer." ], "prior_filed": "2025-11-19", "prior_form": "10-Q", "similarity": 0.009, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The performance obligation is satisfied upon completion of the training seminar and delivery of the related certification and materials.", "prior_accession": "0001213900-25-112710", "prior_url": "https://www.sec.gov/Archives/edgar/data/1760026/000121390025112710/ea0266301-10q_regener.htm" }, { "id": "ecbbfca8fe34412b", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Natics Corp.", "cik": 1933359, "ticker": "NTCS", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-06-09", "accession": "0001683168-26-004650", "filing_url": "https://www.sec.gov/Archives/edgar/data/1933359/000168316826004650/0001683168-26-004650-index.htm", "headline": "Natics Corp. cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The adoption of ASU 2023-07 did not have a material impact on the Company\u2019s financial position, results of operations, or cash flows." ], "new_standards": [ "2023-07" ], "prior_filed": "2025-06-06", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The adoption of ASU 2023-07 did not have a material impact on the Company\u2019s financial position, results of operations, or cash flows.", "prior_accession": "0001683168-25-004268", "prior_url": "https://www.sec.gov/Archives/edgar/data/1933359/000168316825004268/natics_i10k-043025.htm" }, { "id": "96d88988d1f49d4b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "NUSATRIP Inc", "cik": 2006468, "ticker": "NUTR", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-06-09", "accession": "0001493152-26-027820", "filing_url": "https://www.sec.gov/Archives/edgar/data/2006468/000149315226027820/0001493152-26-027820-index.htm", "headline": "NUSATRIP Inc's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c0b7b83f4279a3bf", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Grocery Outlet Holding Corp.", "cik": 1771515, "ticker": "GO", "sic_desc": "Retail trade", "size_tier": "large", "public_float": 2100000000.0, "form": "8-K", "filed": "2026-06-09", "accession": "0001104659-26-071841", "filing_url": "https://www.sec.gov/Archives/edgar/data/1771515/000110465926071841/0001104659-26-071841-index.htm", "headline": "Grocery Outlet Holding Corp.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "11d529a98b2f0f99", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Comstock Inc.", "cik": 1120970, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 118283981.0, "form": "8-K", "filed": "2026-06-09", "accession": "0001437749-26-019911", "filing_url": "https://www.sec.gov/Archives/edgar/data/1120970/000143774926019911/0001437749-26-019911-index.htm", "headline": "Sadler, Gibb & Associates, LLC resigned as Comstock Inc.'s auditor", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Sadler, Gibb & Associates, LLC", "predecessor_tier": "other", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c7267e75d3144c82", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "CALERES INC", "cik": 14707, "ticker": "CAL", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1174400000.0, "form": "10-Q", "filed": "2026-06-09", "accession": "0000014707-26-000087", "filing_url": "https://www.sec.gov/Archives/edgar/data/14707/000001470726000087/0000014707-26-000087-index.htm", "headline": "CALERES INC cited accounting standard ASU 2025-05 for the first time in this filing series", "evidence": { "adopted": [ "2025-05" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company adopted ASU 2025-05 on a prospective basis during the first quarter of 2026, which did not have a material impact on the consolidated financial statement disclosures." ], "new_standards": [ "2025-05" ], "prior_filed": "2025-12-11", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2025-05 on a prospective basis during the first quarter of 2026, which did not have a material impact on the consolidated financial statement disclosures.", "prior_accession": "0000014707-25-000086", "prior_url": "https://www.sec.gov/Archives/edgar/data/14707/000001470725000086/cal-20251101x10q.htm" }, { "id": "2f5a3c3e0c376a24", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "BLUE BIOFUELS, INC.", "cik": 1549145, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 32591896.0, "form": "8-K", "filed": "2026-06-09", "accession": "0001493152-26-027806", "filing_url": "https://www.sec.gov/Archives/edgar/data/1549145/000149315226027806/0001493152-26-027806-index.htm", "headline": "Assure CPA, LLC resigned as BLUE BIOFUELS, INC.'s auditor", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Assure CPA, LLC", "predecessor_tier": "other", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Sadler, Gibb & Associates, LLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a3edadf57a0b6660", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Artificial Intelligence Technology Solutions Inc.", "cik": 1498148, "ticker": "AITX", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 37461347.0, "form": "10-K", "filed": "2026-06-09", "accession": "0001493152-26-027796", "filing_url": "https://www.sec.gov/Archives/edgar/data/1498148/000149315226027796/0001493152-26-027796-index.htm", "headline": "Artificial Intelligence Technology Solutions Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-05-29", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "FINANCIAL AND GOING CONCERN RISKS Substantial Doubt About the Company\u2019s Ability to Continue as a Going Concern. The Company\u2019s independent registered public accounting firm has included an explanatory paragraph in its audit reports expressing substantial doubt about the Company\u2019s ability to continue as a going concern. The Company has incurred recurring net losses, has a history of negative operating cash flows, and carries an accumulated deficit that, as of recent reporting periods, has exceeded $171 million. The Company\u2019s total liabilities substantially exceed its total assets, and it\u2026", "prior_accession": "0001641172-25-012903", "prior_url": "https://www.sec.gov/Archives/edgar/data/1498148/000164117225012903/form10-k.htm" }, { "id": "67b9c6e683553aa9", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AI Era Corp.", "cik": 1605331, "ticker": "AERA", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 2731446.0, "form": "8-K", "filed": "2026-06-09", "accession": "0001663577-26-000187", "filing_url": "https://www.sec.gov/Archives/edgar/data/1605331/000166357726000187/0001663577-26-000187-index.htm", "headline": "AI Era Corp.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1be8d22861c65e12", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "VITASPRING BIOMEDICAL CO. LTD.", "cik": 1697884, "ticker": "", "sic_desc": "Commercial physical and biological research", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-06-08", "accession": "0001640334-26-001019", "filing_url": "https://www.sec.gov/Archives/edgar/data/1697884/000164033426001019/0001640334-26-001019-index.htm", "headline": "VITASPRING BIOMEDICAL CO. 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"company": "THUNDER MOUNTAIN GOLD INC", "cik": 711034, "ticker": "", "sic_desc": "Mining", "size_tier": "small", "public_float": 16238799.0, "form": "8-K", "filed": "2026-06-08", "accession": "0001062993-26-003106", "filing_url": "https://www.sec.gov/Archives/edgar/data/711034/000106299326003106/0001062993-26-003106-index.htm", "headline": "Assure CPA, LLC resigned as THUNDER MOUNTAIN GOLD INC's auditor", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Assure CPA, LLC", "predecessor_tier": "other", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Sadler, Gibb & Associates, LLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed.", "successor_auditor_as_filed": "Sadler Gibb & Associates LLC" }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "42f4ef427ce05ebf", 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"sic_desc": "Restaurants", "size_tier": "small", "public_float": 7270000.0, "form": "10-K", "filed": "2026-06-08", "accession": "0001654954-26-005747", "filing_url": "https://www.sec.gov/Archives/edgar/data/709005/000165495426005747/0001654954-26-005747-index.htm", "headline": "NOBLE ROMANS INC cited accounting standard ASU 2024-02 for the first time in this filing series", "evidence": { "adopted": [ "2024-02" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company also adopted ASU 2024-02, Codification Improvements\u2014Amendments to Remove References to the Concepts Statements." ], "new_standards": [ "2023-06", "2023-07", "2024-02", "2024-03", "2024-04", "2025-01" ], "prior_filed": "2025-06-09", "prior_form": "10-K", "restates_existing_policy": false, "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 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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." }, "quote": "The Company also adopted ASU 2024-02, Codification Improvements\u2014Amendments to Remove References to the Concepts Statements.", "prior_accession": "0001654954-25-006725", "prior_url": "https://www.sec.gov/Archives/edgar/data/709005/000165495425006725/nrom_10k.htm" }, { "id": "7fc193db88d040d1", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Teamshares Inc", "cik": 2048951, "ticker": "TMS", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 246100000.0, "form": "CORRESP", "filed": "2026-06-08", "accession": "0001213900-26-048641", "filing_url": "https://www.sec.gov/Archives/edgar/data/2048951/000121390026048641/0001213900-26-048641-index.htm", "headline": "Live Oak Acquisition Corp. V responded to SEC staff comments on non-GAAP measures", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2026-04-28", "published_on_edgar": "2026-06-08", "reviewing": "Live Oak Acquisition Corp. V Form 10-K for Fiscal Year Ended December 31, 2025 Form 8-K Furnished March 31, 2026 File No. 001-42540 Ladies and Gentlemen: Live O", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Non-GAAP measures" ], "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.", "formerly": "Live Oak Acquisition Corp. V" }, "quote": "Please revise to provide the disclosures required by Item 100(a) of Regulation G, including a reconciliation of this non-GAAP measure to the most directly comparable GAAP measure per Item 100(a)(2). Response: The Company respectfully acknowledges the Staff\u2019s comment and is furnishing a copy of the Updated Teamshares Presentation to the Commission as Exhibit 99.1 to the Amended Current Report on Form 8-K intended to\u2026", "prior_accession": "", "prior_url": "" }, { "id": "cf875a9b920e8174", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Teamshares Inc", "cik": 2048951, "ticker": "TMS", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 246100000.0, "form": "UPLOAD", "filed": "2026-06-08", "accession": "0000000000-26-004236", "filing_url": "https://www.sec.gov/Archives/edgar/data/2048951/000000000026004236/0000000000-26-004236-index.htm", "headline": "SEC staff questioned Live Oak Acquisition Corp. V's accounting for non-GAAP measures", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2026-04-24", "published_on_edgar": "2026-06-08", "reviewing": "Live Oak Acquisition Corp. V Form 10-K for Fiscal Year Ended December 31, 2025 Form 8-K Furnished March 31, 2026 File No. 001-42540 Dear Richard J. Hendrix: We ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures" ], "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.", "formerly": "Live Oak Acquisition Corp. V" }, "quote": "Please revise to provide the disclosures required by Item 100(a) of Regulation G, including a reconciliation of this non-GAAP measure to the most directly comparable GAAP measure per Item 100(a)(2). Historical Financial Results and Reconciliation of Non-GAAP Measures, page 81 2. Please remove all references to the non-GAAP measure consolidated Operating EBITDA and associated amounts, including measures the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b0ee97c8c81ed097", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Idaho Strategic Resources, Inc.", "cik": 1030192, "ticker": "", "sic_desc": "Mining", "size_tier": "mid", "public_float": 168504500.0, "form": "8-K", "filed": "2026-06-08", "accession": "0001654954-26-005780", "filing_url": "https://www.sec.gov/Archives/edgar/data/1030192/000165495426005780/0001654954-26-005780-index.htm", "headline": "Assure CPA, LLC resigned as Idaho Strategic Resources, Inc.'s auditor", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Assure CPA, LLC", "predecessor_tier": "other", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Sadler, Gibb & Associates, LLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ddfc0b125a052d57", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "FLEXIBLE SOLUTIONS INTERNATIONAL INC", "cik": 1069394, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 41033724.0, "form": "8-K", "filed": "2026-06-08", "accession": "0001493152-26-027673", "filing_url": "https://www.sec.gov/Archives/edgar/data/1069394/000149315226027673/0001493152-26-027673-index.htm", "headline": "Assure CPA, LLC resigned as FLEXIBLE SOLUTIONS INTERNATIONAL INC's auditor", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Assure CPA, LLC", "predecessor_tier": "other", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "cac1395f29d8018a", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "FDCTECH, INC.", "cik": 1722731, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 20284067.0, "form": "8-K", "filed": "2026-06-08", "accession": "0001493152-26-027774", "filing_url": "https://www.sec.gov/Archives/edgar/data/1722731/000149315226027774/0001493152-26-027774-index.htm", "headline": "FDCTECH, INC. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f51d2d82c682b58a", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "FDCTECH, INC.", "cik": 1722731, "ticker": "FDCT", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 20284067.0, "form": "10-Q/A", "filed": "2026-06-08", "accession": "0001493152-26-027765", "filing_url": "https://www.sec.gov/Archives/edgar/data/1722731/000149315226027765/0001493152-26-027765-index.htm", "headline": "FDCTECH, INC. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2026-05-15", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "As of March 31, 2025, and December 31, 2024, the accumulated deficit was $2,103,290 and $2,396,102. Our independent auditors included an explanatory paragraph in their reports on the audited financial statements for the fiscal years ending December 31, 2024, and 2023, regarding concerns about our ability to continue as a going concern. Our financial statements include additional note disclosures that describe the circumstances leading to this disclosure by our independent auditors. Our financial statements do not include any adjustments related to the recoverability or classification of\u2026", "prior_accession": "0001493152-26-023529", "prior_url": "https://www.sec.gov/Archives/edgar/data/1722731/000149315226023529/form10-q.htm" }, { "id": "093530dcab24502e", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "FDCTECH, INC.", "cik": 1722731, "ticker": "FDCT", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 20284067.0, "form": "10-Q/A", "filed": "2026-06-08", "accession": "0001493152-26-027768", "filing_url": "https://www.sec.gov/Archives/edgar/data/1722731/000149315226027768/0001493152-26-027768-index.htm", "headline": "FDCTECH, INC. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2026-05-15", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "As of June 30, 2025, and December 31, 2024, the accumulated deficit was $2,541,213 and $2,396,102. Our independent auditors included an explanatory paragraph in their reports on the audited financial statements for the fiscal years ending December 31, 2024, and 2023, regarding concerns about our ability to continue as a going concern. Our financial statements include additional note disclosures that describe the circumstances leading to this disclosure by our independent auditors. Our financial statements do not include any adjustments related to the recoverability or classification of\u2026", "prior_accession": "0001493152-26-023529", "prior_url": "https://www.sec.gov/Archives/edgar/data/1722731/000149315226023529/form10-q.htm" }, { "id": "36d04b14f4d6fc39", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "FDCTECH, INC.", "cik": 1722731, "ticker": "FDCT", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 20284067.0, "form": "10-Q/A", "filed": "2026-06-08", "accession": "0001493152-26-027770", "filing_url": "https://www.sec.gov/Archives/edgar/data/1722731/000149315226027770/0001493152-26-027770-index.htm", "headline": "FDCTECH, INC. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2026-05-15", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "As of September 30, 2025, and December 31, 2024, the accumulated deficit was ($1,885,726) and ($2,396,102). Our independent auditors included an explanatory paragraph in their reports on the audited financial statements for the fiscal years ending December 31, 2024, and 2023, regarding concerns about our ability to continue as a going concern. Our financial statements include additional note disclosures that describe the circumstances leading to this disclosure by our independent auditors. Our financial statements do not include any adjustments related to the recoverability or classification\u2026", "prior_accession": "0001493152-26-023529", "prior_url": "https://www.sec.gov/Archives/edgar/data/1722731/000149315226023529/form10-q.htm" }, { "id": "4fb2ece4448213b4", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "DeltaSoft Corp", "cik": 2020919, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K/A", "filed": "2026-06-08", "accession": "0001683168-26-004609", "filing_url": "https://www.sec.gov/Archives/edgar/data/2020919/000168316826004609/0001683168-26-004609-index.htm", "headline": "DeltaSoft Corp reported a change in its independent accounting firm", "evidence": { "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3da460a8382e5896", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "ChargePoint Holdings, Inc.", "cik": 1777393, "ticker": "CHPT", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 900000000.0, "form": "10-Q", "filed": "2026-06-08", "accession": "0001777393-26-000044", "filing_url": "https://www.sec.gov/Archives/edgar/data/1777393/000177739326000044/0001777393-26-000044-index.htm", "headline": "ChargePoint Holdings, Inc. cited accounting standard ASU 2024-04 for the first time in this filing series", "evidence": { "adopted": [ "2024-04" ], "adoption_year_stated": 2026, "caveat": null, "contexts": [ "The Company adopted ASU 2024-04 as of February 1, 2026, on a prospective basis, and it did not have a material impact on the condensed consolidated financial statements." ], "new_standards": [ "2024-04", "2025-05", "2026-02" ], "prior_filed": "2025-12-05", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2024-04 as of February 1, 2026, on a prospective basis, and it did not have a material impact on the condensed consolidated financial statements.", "prior_accession": "0001777393-25-000193", "prior_url": "https://www.sec.gov/Archives/edgar/data/1777393/000177739325000193/chpt-20251031.htm" }, { "id": "9d2e96e5ad45ab4a", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Star Gold Corp.", "cik": 1401835, "ticker": "", "sic_desc": "Mining", "size_tier": "small", "public_float": 3991632.0, "form": "8-K", "filed": "2026-06-05", "accession": "0001437749-26-019758", "filing_url": "https://www.sec.gov/Archives/edgar/data/1401835/000143774926019758/0001437749-26-019758-index.htm", "headline": "Assure CPA, LLC resigned as Star Gold Corp.'s auditor", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Assure CPA, LLC", "predecessor_tier": "other", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Sadler, Gibb & Associates, LLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d4149ae0e60d90ff", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "ServiceTitan, Inc.", "cik": 1638826, "ticker": "TTAN", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 6046600000.0, "form": "10-Q", "filed": "2026-06-05", "accession": "0001638826-26-000047", "filing_url": "https://www.sec.gov/Archives/edgar/data/1638826/000163882626000047/0001638826-26-000047-index.htm", "headline": "ServiceTitan, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-12-09", "prior_form": "10-Q", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 4, "weakness_days_reported": 507, "weakness_first_reported": "2025-01-14", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "We have previously identified material weaknesses in our internal control over financial reporting. As of January 31, 2024, we completed our remediation efforts, including the testing of the operating effectiveness of the controls, and we concluded that the material weaknesses have been remediated. As of January 31, 2026, we concluded our internal control over financial reporting was effective. However, we recognize that maintaining effective internal control over financial reporting will continue to require\u2026", "prior_accession": "0001193125-25-312847", "prior_url": "https://www.sec.gov/Archives/edgar/data/1638826/000119312525312847/ttan-20251031.htm" }, { "id": "c23e547e08d79563", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Sentinel Holdings Ltd.", "cik": 889353, "ticker": "SNTL", "sic_desc": "Services", "size_tier": "small", "public_float": 42171430.0, "form": "10-K", "filed": "2026-06-05", "accession": "0001096906-26-000918", "filing_url": "https://www.sec.gov/Archives/edgar/data/889353/000109690626000918/0001096906-26-000918-index.htm", "headline": "Sentinel Holdings Ltd. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-28", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "GOING CONCERN The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the consolidated financial statements, the Company has incurred continuing losses and has obligations for significant cash payments in the next year that raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 2. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.\u2026", "prior_accession": "0001096906-25-000610", "prior_url": "https://www.sec.gov/Archives/edgar/data/889353/000109690625000610/sntl_10k.htm" }, { "id": "904f76dc04d8ef38", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Rocket Lab Corp", "cik": 1819994, "ticker": "RKLB", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 14900000000.0, "form": "8-K", "filed": "2026-06-05", "accession": "0001819994-26-000056", "filing_url": "https://www.sec.gov/Archives/edgar/data/1819994/000181999426000056/0001819994-26-000056-index.htm", "headline": "Rocket Lab Corp's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief 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"quote": "", "prior_accession": "", "prior_url": "" }, { "id": "16d6ea5a4119eb37", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "NETSCOUT SYSTEMS INC", "cik": 1078075, "ticker": "", "sic_desc": "Services", "size_tier": "large", "public_float": 1798552586.0, "form": "8-K", "filed": "2026-06-03", "accession": "0001193125-26-255421", "filing_url": "https://www.sec.gov/Archives/edgar/data/1078075/000119312526255421/0001193125-26-255421-index.htm", "headline": "NETSCOUT SYSTEMS INC dismissed PwC and engaged KPMG", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "PwC", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "KPMG", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c0b6bbb040ab4421", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "KB Global Holdings Ltd", "cik": 1897525, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-06-03", "accession": "0001829126-26-006016", "filing_url": "https://www.sec.gov/Archives/edgar/data/1897525/000182912626006016/0001829126-26-006016-index.htm", "headline": "KB Global Holdings Ltd said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "going-concern note", "prior_filed": 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The Company generated no revenue during the year ended December 31, 2025 and incurred a net loss of $112,049. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date these financial statements are issued. Management has evaluated these conditions and concluded that its plans alleviate the substantial doubt. These\u2026", "prior_accession": "0001829126-25-003506", "prior_url": "https://www.sec.gov/Archives/edgar/data/1897525/000182912625003506/kbglobal_10ka.htm" }, { "id": "f7579775656b2f27", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "GEN Restaurant Group, Inc.", "cik": 1891856, "ticker": "GENK", "sic_desc": "Restaurants", "size_tier": "small", "public_float": 58775840.0, "form": "8-K", "filed": "2026-06-03", "accession": "0001193125-26-254473", "filing_url": "https://www.sec.gov/Archives/edgar/data/1891856/000119312526254473/0001193125-26-254473-index.htm", "headline": "GEN Restaurant Group, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "65c066fe44def291", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Envista Holdings Corp", "cik": 1757073, "ticker": "NVST", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 2500000000.0, "form": "8-K", "filed": "2026-06-03", "accession": "0001757073-26-000051", "filing_url": "https://www.sec.gov/Archives/edgar/data/1757073/000175707326000051/0001757073-26-000051-index.htm", "headline": "Envista Holdings Corp's Chief Accounting Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6ad48456232b8f9a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CMS ENERGY CORP", "cik": 811156, "ticker": "CMS", "sic_desc": "Transportation and utilities", "size_tier": "mega", "public_float": 20644000000.0, "form": "8-K", "filed": "2026-06-03", "accession": "0001104659-26-070037", "filing_url": "https://www.sec.gov/Archives/edgar/data/811156/000110465926070037/0001104659-26-070037-index.htm", "headline": "CMS ENERGY CORP's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b6c1dd0b5e16c010", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "AURA SYSTEMS INC", "cik": 826253, "ticker": "AUSI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 25711000.0, "form": "NT 10-K", "filed": "2026-06-03", "accession": "0001213900-26-064355", "filing_url": "https://www.sec.gov/Archives/edgar/data/826253/000121390026064355/0001213900-26-064355-index.htm", "headline": "AURA SYSTEMS INC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 5, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company has determined the need for additional time to complete its quarter-end close procedures principally due to delays relating to the Company transitioning to certain new system platforms as well as recent management changes. SEC 1344 (03-05) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company has determined the need for additional time to complete its quarter-end close procedures principally due to delays relating to the Company transitioning to certain new system platforms as well as recent management changes. SEC 1344 (03-05) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "prior_accession": "", "prior_url": "" }, { "id": "26937268234b7606", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AEye, Inc.", "cik": 1818644, "ticker": "LIDR", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 20000000.0, "form": "8-K", "filed": "2026-06-03", "accession": "0001213900-26-064835", "filing_url": "https://www.sec.gov/Archives/edgar/data/1818644/000121390026064835/0001213900-26-064835-index.htm", "headline": "AEye, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a0575107cafe3b66", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "WESCO INTERNATIONAL INC", "cik": 929008, "ticker": "WCC", "sic_desc": "Wholesale trade", "size_tier": "large", "public_float": 8900000000.0, "form": "8-K", "filed": "2026-06-02", "accession": "0001193125-26-253608", "filing_url": "https://www.sec.gov/Archives/edgar/data/929008/000119312526253608/0001193125-26-253608-index.htm", "headline": "WESCO INTERNATIONAL INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f38b73e89c55b422", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "U S GLOBAL INVESTORS INC", "cik": 754811, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 24546302.0, "form": "8-K", "filed": "2026-06-02", "accession": "0001437749-26-019086", "filing_url": "https://www.sec.gov/Archives/edgar/data/754811/000143774926019086/0001437749-26-019086-index.htm", "headline": "U S GLOBAL INVESTORS INC said previously issued financial statements should no longer be relied upon", "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) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "55eabccc76ec7a74", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "REDWOOD MORTGAGE INVESTORS VIII", "cik": 889123, "ticker": "", "sic_desc": "Real estate", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-06-02", "accession": "0001193125-26-253866", "filing_url": "https://www.sec.gov/Archives/edgar/data/889123/000119312526253866/0001193125-26-253866-index.htm", "headline": "REDWOOD MORTGAGE INVESTORS VIII dismissed BDO and engaged Baker Tilly", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "BDO", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Baker Tilly", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ef78e7567a3b0a8f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Picard Medical, Inc.", "cik": 2030617, "ticker": "PMI", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 130820904.0, "form": "8-K", "filed": "2026-06-02", "accession": "0001437749-26-019099", "filing_url": "https://www.sec.gov/Archives/edgar/data/2030617/000143774926019099/0001437749-26-019099-index.htm", "headline": "Picard Medical, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "218c0d4b6044ac42", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "PETMED EXPRESS INC", "cik": 1040130, "ticker": "PETS", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 74900000.0, "form": "10-K", "filed": "2026-06-02", "accession": "0001040130-26-000019", "filing_url": "https://www.sec.gov/Archives/edgar/data/1040130/000104013026000019/0001040130-26-000019-index.htm", "headline": "PETMED EXPRESS INC disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-10-14", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Liquidity and Capital Resources The Company\u2019s liquidity position at March 31, 2026 has been impacted by declining cash balances, declining net sales, recurring operating losses and for fiscal 2026, negative operating cash flows. When considered in the aggregate, these conditions raised substantial doubt about the Company's ability to continue as a going concern within the assessment period, defined as twelve months after the date that our consolidated financial statements are issued. Management evaluated the significance of these conditions in relation to the Company\u2019s ability to meet its\u2026", "prior_accession": "0001040130-25-000072", "prior_url": "https://www.sec.gov/Archives/edgar/data/1040130/000104013025000072/pets-20250331.htm" }, { "id": "16e779bb1abf095a", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "PETMED EXPRESS INC", "cik": 1040130, "ticker": "PETS", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 74900000.0, "form": "10-K", "filed": "2026-06-02", "accession": "0001040130-26-000019", "filing_url": "https://www.sec.gov/Archives/edgar/data/1040130/000104013026000019/0001040130-26-000019-index.htm", "headline": "PETMED EXPRESS INC cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "As of March 31, 2026, the Company has adopted ASU 2023-09 prospectively and has enhanced its income tax disclosures included herein, to comply with the requirements." ], "new_standards": [ "2023-09", "2025-05", "2025-06", "2025-11", "2025-12" ], "prior_filed": "2025-10-14", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "As of March 31, 2026, the Company has adopted ASU 2023-09 prospectively and has enhanced its income tax disclosures included herein, to comply with the requirements.", "prior_accession": "0001040130-25-000072", "prior_url": "https://www.sec.gov/Archives/edgar/data/1040130/000104013025000072/pets-20250331.htm" }, { "id": "5833b90b39c5b307", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "INVO Fertility, Inc.", "cik": 1417926, "ticker": "", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 7381118.0, "form": "8-K", "filed": "2026-06-02", "accession": "0001493152-26-026772", "filing_url": "https://www.sec.gov/Archives/edgar/data/1417926/000149315226026772/0001493152-26-026772-index.htm", "headline": "INVO Fertility, Inc. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "5f2fa09b91ec7162", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "INVO Fertility, Inc.", "cik": 1417926, "ticker": "IVF", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 7381118.0, "form": "10-K", "filed": "2026-06-02", "accession": "0001493152-26-026775", "filing_url": "https://www.sec.gov/Archives/edgar/data/1417926/000149315226026775/0001493152-26-026775-index.htm", "headline": "INVO Fertility, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-05-19", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Substantial Doubt Regarding Going Concern The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern. As noted in Note 3 to the consolidated financial statements, the Company has suffered recurring losses and negative cash flows from operations. This raises substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans regarding these matters are also included in Note 3. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.\u2026", "prior_accession": "0001641172-25-011493", "prior_url": "https://www.sec.gov/Archives/edgar/data/1417926/000164117225011493/form10ka.htm" }, { "id": "acadd3c0bd3c9aff", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Hub Group, Inc.", "cik": 940942, "ticker": "HUBG", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 2589081372.0, "form": "8-K", "filed": "2026-06-02", "accession": "0001193125-26-253759", "filing_url": "https://www.sec.gov/Archives/edgar/data/940942/000119312526253759/0001193125-26-253759-index.htm", "headline": "Hub Group, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "05eef902ccaae84d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Cycurion, Inc.", "cik": 1868419, "ticker": "CYCU", "sic_desc": "Services", "size_tier": "small", "public_float": 10100000.0, "form": "8-K", "filed": "2026-06-02", "accession": "0001868419-26-000039", "filing_url": "https://www.sec.gov/Archives/edgar/data/1868419/000186841926000039/0001868419-26-000039-index.htm", "headline": "Cycurion, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c3661d3de1c70fc8", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Cornerstone Building Brands, Inc.", "cik": 883902, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-06-02", "accession": "0001104659-26-069317", "filing_url": "https://www.sec.gov/Archives/edgar/data/883902/000110465926069317/0001104659-26-069317-index.htm", "headline": "Cornerstone Building Brands, Inc.'s Chief Accounting Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1e0df3a8f4ddf22a", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Borealis Foods Inc.", "cik": 1852973, "ticker": "BRLS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 41900000.0, "form": "10-K", "filed": "2026-06-02", "accession": "0001213900-26-063777", "filing_url": "https://www.sec.gov/Archives/edgar/data/1852973/000121390026063777/0001213900-26-063777-index.htm", "headline": "Borealis Foods Inc. cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The adoption of ASU 2023-07 did not have a significant impact on the Company\u2019s consolidated financial statements." ], "new_standards": [ "2023-07", "2023-09", "2024-03", "2025-05", "2025-11" ], "prior_filed": "2025-06-18", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "The adoption of ASU 2023-07 did not have a significant impact on the Company\u2019s consolidated financial statements.", "prior_accession": "0001213900-25-055654", "prior_url": "https://www.sec.gov/Archives/edgar/data/1852973/000121390025055654/ea0245446-10ka2_borealis.htm" }, { "id": "7a3aa2676f44b40d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Revium Rx.", "cik": 1839140, "ticker": "RVRC", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 14300000.0, "form": "8-K", "filed": "2026-06-01", "accession": "0001213900-26-063235", "filing_url": "https://www.sec.gov/Archives/edgar/data/1839140/000121390026063235/0001213900-26-063235-index.htm", "headline": "Revium Rx.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7cbb3c2f6845b3f8", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "ProPhase Labs, Inc.", "cik": 868278, "ticker": "PRPH", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 67230869.0, "form": "10-K", "filed": "2026-06-01", "accession": "0000868278-26-000005", "filing_url": "https://www.sec.gov/Archives/edgar/data/868278/000086827826000005/0000868278-26-000005-index.htm", "headline": "ProPhase Labs, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The outcome, timing, and amount of any recovery from the receivables collection program and the operational reorganization are uncertain and subject to factors outside the Company\u2019s control, including Bankruptcy Court approval, payor responses to claims, the development and confirmation of a plan, and the priority scheme of the Bankruptcy Code. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date that the financial statements included in this Annual Report are issued. The Company\u2019s ability to continue as a going\u2026", "prior_accession": "0001641172-25-007899", "prior_url": "https://www.sec.gov/Archives/edgar/data/868278/000164117225007899/form10-ka.htm" }, { "id": "2201d907675d76fd", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Penguin Solutions, Inc.", "cik": 1616533, "ticker": "PENG", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 1170000000.0, "form": "8-K", "filed": "2026-06-01", "accession": "0001193125-26-251467", "filing_url": "https://www.sec.gov/Archives/edgar/data/1616533/000119312526251467/0001193125-26-251467-index.htm", "headline": "Penguin Solutions, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "dc8468931b9f0ec8", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Pacific Booker Minerals Inc.", "cik": 1319150, "ticker": "PBMLF", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-06-01", "accession": "0001217160-26-000048", "filing_url": "https://www.sec.gov/Archives/edgar/data/1319150/000121716026000048/0001217160-26-000048-index.htm", "headline": "Pacific Booker Minerals Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 31, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "552def4072e487b7", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "MAXLINEAR, INC", "cik": 1288469, "ticker": "", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 1500000000.0, "form": "8-K", "filed": "2026-06-01", "accession": "0001288469-26-000045", "filing_url": "https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm", "headline": "MAXLINEAR, INC dismissed Grant Thornton and engaged KPMG", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Grant Thornton", "predecessor_tier": "national", "severity": 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"source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "84c66dc6f0b2e3dd", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Hadron Energy, Inc.", "cik": 2023730, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 207600000.0, "form": "8-K", "filed": "2026-06-01", "accession": "0001193125-26-249151", "filing_url": "https://www.sec.gov/Archives/edgar/data/2023730/000119312526249151/0001193125-26-249151-index.htm", "headline": "Hadron Energy, Inc.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1c7649666f6f3acf", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Federal Home Loan Bank of Pittsburgh", "cik": 1330399, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "large", "public_float": 3697300000.0, "form": "8-K", "filed": "2026-06-01", "accession": "0001193125-26-251096", "filing_url": "https://www.sec.gov/Archives/edgar/data/1330399/000119312526251096/0001193125-26-251096-index.htm", "headline": "Federal Home Loan Bank of Pittsburgh's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": 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code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2fbeff71d4d74927", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "UPAY", "cik": 1677897, "ticker": "UPYY", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 11616648.0, "form": "NT 10-K", "filed": "2026-05-29", "accession": "0001575872-26-000374", "filing_url": "https://www.sec.gov/Archives/edgar/data/1677897/000157587226000374/0001575872-26-000374-index.htm", "headline": "UPAY told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file, without reasonable effort and effort and expense, its Form 10-Q because the Registrants auditor has not completed their review of the Registrants financial statements and the 10-Q Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file, without reasonable effort and effort and expense, its Form 10-Q because the Registrants auditor has not completed their review of the Registrants financial statements and the 10-Q Report.", "prior_accession": "", "prior_url": "" }, { "id": "5bc8d767f0bd8c8e", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "UMH PROPERTIES, INC.", "cik": 752642, "ticker": "UMH", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 1400000000.0, "form": "8-K", "filed": "2026-05-29", "accession": "0001493152-26-025732", "filing_url": 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"https://www.sec.gov/Archives/edgar/data/1382574/000149315226026414/0001493152-26-026414-index.htm", "headline": "Scienture Holdings, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "490de746d75b1ac8", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "SMITH A O CORP", "cik": 91142, "ticker": "AOS", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "CORRESP", "filed": "2026-05-29", "accession": "0000091142-26-000080", "filing_url": "https://www.sec.gov/Archives/edgar/data/91142/000009114226000080/0000091142-26-000080-index.htm", "headline": "SMITH A O CORP responded to SEC staff comments on income taxes", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2026-04-29", "published_on_edgar": "2026-05-29", "reviewing": "A. O. Smith Corporation Form 10-K for Fiscal Year Ended December 31, 2025 Filed February 10, 2026 File No. 001-00475 Dear Mr. Eastman and Ms. Gilmore: This lett", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Income taxes", "MD&A" ], "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." }, "quote": "Please tell us and disclose in future filings the details of the specific tax law change. Also, clarify how these items are currently reflected in your reconciliation and why they do not warrant separate presentation. Company Response: We respectfully acknowledge the Staff's comment and are providing additional details and references to identify the materiality considerations that we used when determining the items\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d160c857ba15c2dc", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "SMITH A O CORP", "cik": 91142, "ticker": "AOS", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-05-29", "accession": "0000000000-26-004028", "filing_url": "https://www.sec.gov/Archives/edgar/data/91142/000000000026004028/0000000000-26-004028-index.htm", "headline": "SEC staff questioned SMITH A O CORP's accounting for income taxes", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2026-04-21", "published_on_edgar": "2026-05-29", "reviewing": "A.O. Smith Corporation Form 10-K for the year ended December 31, 2025 File No. 001-00475 Dear Charles Lauber: We have limited our review of your filing to the f", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Income taxes", "MD&A" ], "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." }, "quote": "Please tell us and disclose in future filings the details of the specific tax law change. Also, clarify how these items are currently reflected in your reconciliation and why they do not warrant separate presentation. In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by\u2026", "prior_accession": "", "prior_url": "" }, { "id": "1f77c0bc8ecd2034", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Rocky Mountain Chocolate Factory, Inc.", "cik": 1616262, "ticker": "RMCF", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 9027434.0, "form": "10-K", "filed": "2026-05-29", "accession": "0001193125-26-248296", "filing_url": "https://www.sec.gov/Archives/edgar/data/1616262/000119312526248296/0001193125-26-248296-index.htm", "headline": "Rocky Mountain Chocolate Factory, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-06-20", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Item 9A, \u201cControls and Procedures,\u201d management identified a material weakness in our internal control over financial reporting related to inventory. A material weakness is defined as a deficiency, or combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of our annual or interim financial statements will not be prevented or detected on a timely basis. As a result of the material weakness, our management concluded that our\u2026", "prior_accession": "0000950170-25-088556", "prior_url": "https://www.sec.gov/Archives/edgar/data/1616262/000095017025088556/rmcf-20250228.htm" }, { "id": "06e1f13c06b8359b", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Quest Water Global, Inc.", "cik": 1487091, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2667874.14, "form": "8-K", "filed": "2026-05-29", "accession": "0001493152-26-025685", "filing_url": "https://www.sec.gov/Archives/edgar/data/1487091/000149315226025685/0001493152-26-025685-index.htm", "headline": "Quest Water Global, Inc.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bec1f52fb6e7e644", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Oxford Square Capital Corp.", "cik": 1259429, "ticker": "", "sic_desc": "", "size_tier": "mid", "public_float": 165164578.0, "form": "8-K", "filed": "2026-05-29", "accession": "0001213900-26-062870", "filing_url": "https://www.sec.gov/Archives/edgar/data/1259429/000121390026062870/0001213900-26-062870-index.htm", "headline": "Oxford Square Capital Corp. dismissed PwC and engaged EY", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "PwC", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "EY", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "dd69bb09c8b3e2c7", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "NextTrip, Inc.", "cik": 788611, "ticker": "NTRP", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 17861362.0, "form": "10-K", "filed": "2026-05-29", "accession": "0001493152-26-026334", "filing_url": "https://www.sec.gov/Archives/edgar/data/788611/000149315226026334/0001493152-26-026334-index.htm", "headline": "NextTrip, Inc. cited accounting standard ASU 2021-08 for the first time in this filing series", "evidence": { "adopted": [ "2021-08" ], "adoption_year_stated": 2021, "caveat": "The filing states this standard was adopted in 2021, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "Effective January 1, 2021, the Company has adopted ASU 2021-08, Accounting for Contract Assets and Contract Liabilities from Contracts with Customers, which created an exception to the recognition and measurement principles of ASC 805, Business Combinations, for the Company\u2019s contract assets and liabilities, including deferred revenue, essentially resulting in the carryover of the historical amoun" ], "new_standards": [ "2021-08", "2024-02", "2024-03", "2024-04", "2025-01", "2025-05", "2025-06", "2025-11", "2025-12" ], "prior_filed": "2025-05-29", "prior_form": "10-K", "restates_existing_policy": true, "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." }, "quote": "Effective January 1, 2021, the Company has adopted ASU 2021-08, Accounting for Contract Assets and Contract Liabilities from Contracts with Customers, which created an exception to the recognition and measurement principles of ASC 805, Business Combinations, for the Company\u2019s contract assets and liabilities, including deferred revenue, essentially resulting in the carryover of the historical amounts determined in accordance with ASC 606, Revenue from Contracts with Customers, rather than fair value.", "prior_accession": "0001641172-25-012889", "prior_url": "https://www.sec.gov/Archives/edgar/data/788611/000164117225012889/form10-k.htm" }, { "id": "1e7413a778869c38", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "NLIGHT, INC.", "cik": 1124796, "ticker": "LASR", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 953500000.0, "form": "UPLOAD", "filed": "2026-05-29", "accession": "0000000000-26-003975", "filing_url": "https://www.sec.gov/Archives/edgar/data/1124796/000000000026003975/0000000000-26-003975-index.htm", "headline": "SEC staff questioned NLIGHT, INC.'s accounting for share-based compensation", "evidence": { "cited_sections": [ "Note 18 - Segment Information, page 62" ], "direction": "staff to company", "letter_dated": "2026-04-20", "published_on_edgar": "2026-05-29", "reviewing": "nLIGHT, Inc. Form 10-K for the Year Ended December 31, 2025 Filed February 27, 2026 File No. 001-38462 Dear Joseph Corso: We have limited our review of your fil", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Segment reporting", "Share-based compensation" ], "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." }, "quote": "Please revise in future filings to clarify which of the disclosed metrics constitute the CODM\u2019s primary measure of segment profit or loss. We note that in your table of selected financial data by business segment, you have a column titled \u201cCorporate and Other\u201d and that this column consists of general and administrative overhead costs and unallocated expenses related to stock-based compensation and purchased\u2026", "prior_accession": "", "prior_url": "" }, { "id": "2c5506815a28152a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Morgan Stanley Direct Lending Fund", "cik": 1782524, "ticker": "MSDL", "sic_desc": "", "size_tier": "large", "public_float": 1736000000.0, "form": "8-K", "filed": "2026-05-29", "accession": "0001193125-26-248218", "filing_url": "https://www.sec.gov/Archives/edgar/data/1782524/000119312526248218/0001193125-26-248218-index.htm", "headline": "Morgan Stanley Direct Lending Fund's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4714093fa1b2cd68", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "LUDWIG ENTERPRISES, INC.", "cik": 1960262, "ticker": "LUDG", "sic_desc": "Services", "size_tier": "small", "public_float": 17488299.0, "form": "10-Q", "filed": "2026-05-29", "accession": "0001213900-26-062592", "filing_url": "https://www.sec.gov/Archives/edgar/data/1960262/000121390026062592/0001213900-26-062592-index.htm", "headline": "LUDWIG ENTERPRISES, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-12", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The management evaluated the Company\u2019s ability to continue as a going concern for the twelve months following the issuance date of these financial statements (the \u201cEvaluation Period\u201d). The Company does not expect to generate sufficient revenues and positive cash flows from operations to meet its current obligations as they become due within the Evaluation Period. However, the Company will need to obtain and is exploring additional sources of financing including potential sources of debt or equity-based capital and/or strategic transactions at favorable terms, though such terms are not\u2026", "prior_accession": "0001213900-25-108860", "prior_url": "https://www.sec.gov/Archives/edgar/data/1960262/000121390025108860/ea0263687-10q_ludwig.htm" }, { "id": "f68c406d52db291b", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "LUDWIG ENTERPRISES, INC.", "cik": 1960262, "ticker": "LUDG", "sic_desc": "Services", "size_tier": "small", "public_float": 17488299.0, "form": "10-Q", "filed": "2026-05-29", "accession": "0001213900-26-062592", "filing_url": "https://www.sec.gov/Archives/edgar/data/1960262/000121390026062592/0001213900-26-062592-index.htm", "headline": "LUDWIG ENTERPRISES, INC. cited accounting standard ASU 2020-06 for the first time in this filing series", "evidence": { "adopted": [ "2020-06" ], "adoption_year_stated": 2024, "caveat": "The filing states this standard was adopted in 2024, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "The Company adopted ASU 2020-06 on January 1, 2024, which eliminated the cash conversion sub-sections of ASC 470-20 resulting in these instruments being recorded as a single liability." ], "new_standards": [ "2020-06" ], "prior_filed": "2025-11-12", "prior_form": "10-Q", "restates_existing_policy": true, "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." }, "quote": "The Company adopted ASU 2020-06 on January 1, 2024, which eliminated the cash conversion sub-sections of ASC 470-20 resulting in these instruments being recorded as a single liability.", "prior_accession": "0001213900-25-108860", "prior_url": "https://www.sec.gov/Archives/edgar/data/1960262/000121390025108860/ea0263687-10q_ludwig.htm" }, { "id": "a2e4937c0719427b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Jingbo Technology, Inc.", "cik": 1647822, "ticker": "SVMB", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 1033970872.0, "form": "NT 10-K", "filed": "2026-05-29", "accession": "0001493152-26-025708", "filing_url": "https://www.sec.gov/Archives/edgar/data/1647822/000149315226025708/0001493152-26-025708-index.htm", "headline": "Jingbo Technology, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for its year ended February 28, 2026 by the prescribed date without unreasonable effort or expense because the Company was unable to compile certain information required in order to permit the Company to file a timely and accurate report on the Company\u2019s financial condition.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for its year ended February 28, 2026 by the prescribed date without unreasonable effort or expense because the Company was unable to compile certain information required in order to permit the Company to file a timely and accurate report on the Company\u2019s financial condition.", "prior_accession": "", "prior_url": "" }, { "id": "0538f88df74b86af", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CCC Intelligent Solutions Holdings Inc.", "cik": 1818201, "ticker": "CCC", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 5261000000.0, "form": "8-K/A", "filed": "2026-05-29", "accession": "0001193125-26-248437", "filing_url": "https://www.sec.gov/Archives/edgar/data/1818201/000119312526248437/0001193125-26-248437-index.htm", "headline": "CCC Intelligent Solutions Holdings Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ff67f61117e732ee", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Benitec Biopharma Inc.", "cik": 1808898, "ticker": "BNTC", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 152964292.0, "form": "8-K", "filed": "2026-05-29", "accession": "0001193125-26-248289", "filing_url": "https://www.sec.gov/Archives/edgar/data/1808898/000119312526248289/0001193125-26-248289-index.htm", "headline": "Benitec Biopharma Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "dd60e926c90da599", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Artificial Intelligence Technology Solutions Inc.", "cik": 1498148, "ticker": "AITX", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 37461347.0, "form": "NT 10-K", "filed": "2026-05-29", "accession": "0001493152-26-026342", "filing_url": "https://www.sec.gov/Archives/edgar/data/1498148/000149315226026342/0001493152-26-026342-index.htm", "headline": "Artificial Intelligence Technology Solutions Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The report of the registrant on Form 10-K for the year ended February 28, 2026 could not be filed within the prescribed time period without unreasonable effort or expense due to delays in acquiring the information required for the audit. The registrant anticipates that it will require no more than the additional 15 days allowed to complete and file the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The report of the registrant on Form 10-K for the year ended February 28, 2026 could not be filed within the prescribed time period without unreasonable effort or expense due to delays in acquiring the information required for the audit. The registrant anticipates that it will require no more than the additional 15 days allowed to complete and file the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "81c9e2ff4b7bf587", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ANVI GLOBAL HOLDINGS, INC.", "cik": 1570132, "ticker": "ANVI", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-05-29", "accession": "0001079973-26-000751", "filing_url": "https://www.sec.gov/Archives/edgar/data/1570132/000107997326000751/0001079973-26-000751-index.htm", "headline": "ANVI GLOBAL HOLDINGS, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d1caf721b8dc680c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "ZRCN Inc.", "cik": 1901297, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1000000.0, "form": "10-Q", "filed": "2026-05-28", "accession": "0001493152-26-025459", "filing_url": "https://www.sec.gov/Archives/edgar/data/1901297/000149315226025459/0001493152-26-025459-index.htm", "headline": "ZRCN Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-02-14", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company has incurred recurring losses and believes that its existing cash resources are not sufficient to meet its anticipated cash needs over the next 12 months. As of June 30, 2025, the Company was not in compliance with certain covenants under its revolving credit facility with FGI Worldwide, LLC (\u201cFGI\u201d) and entered into a series of forbearance agreements with FGI. These conditions raised substantial doubt about the Company\u2019s ability to continue as a going concern at that time. From July 2025 through March 2026, the Company and FGI entered into multiple forbearance agreements and\u2026", "prior_accession": "0001493152-25-006748", "prior_url": "https://www.sec.gov/Archives/edgar/data/1901297/000149315225006748/form10-q.htm" }, { "id": "20d6f30beff0dfb6", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "SmartStop Self Storage REIT, Inc.", "cik": 1585389, "ticker": "SMA", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 2000553000.0, "form": "CORRESP", "filed": "2026-05-28", "accession": "0001193125-26-177627", "filing_url": "https://www.sec.gov/Archives/edgar/data/1585389/000119312526177627/0001193125-26-177627-index.htm", "headline": "SmartStop Self Storage REIT, Inc. responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2026-04-24", "published_on_edgar": "2026-05-28", "reviewing": "SmartStop Self Storage REIT, Inc. Form 10-K for the fiscal year ended December 31, 2025 Form 8-K filed February 25, 2026 File No. 001-42584 Dear Gentlemen: This", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Non-GAAP measures" ], "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." }, "quote": "Please tell us your consideration of providing financial statements pursuant to Rule 3-09 of Regulation S-X and summarized financial information pursuant to Rule 4-08(g) of Regulation S-X and ASC 323-10-50-3c for your equity method investments in unconsolidated real estate ventures and managed REITs. RESPONSE: In our consideration of providing financial statements or summarized financial information for our equity\u2026", "prior_accession": "", "prior_url": "" }, { "id": "499655242964ef70", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "SmartStop Self Storage REIT, Inc.", "cik": 1585389, "ticker": "SMA", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 2000553000.0, "form": "UPLOAD", "filed": "2026-05-28", "accession": "0000000000-26-003763", "filing_url": "https://www.sec.gov/Archives/edgar/data/1585389/000000000026003763/0000000000-26-003763-index.htm", "headline": "SEC staff questioned SmartStop Self Storage REIT, Inc.'s accounting for non-GAAP measures", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2026-04-14", "published_on_edgar": "2026-05-28", "reviewing": "SmartStop Self Storage REIT, Inc. Form 10-K for the fiscal year ended December 31, 2025 Form 8-K filed February 25, 2026 File No. 001-42584 Dear James R. Barry:", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures" ], "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." }, "quote": "Please tell us your consideration of providing financial statements pursuant to Rule 3-09 of Regulation S-X and summarized financial information pursuant to Rule 4-08(g) of Regulation S-X and ASC 323-10-50-3c for your equity method investments in unconsolidated real estate ventures and managed REITs. Form 8-K filed February 25, 2026 Exhibit 99.1 Outlook for Full Year 2026, page 14 We note that you disclose full year\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9f1eb7c88114e047", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Reservoir Media, Inc.", "cik": 1824403, "ticker": "RSVR", "sic_desc": "Services", "size_tier": "mid", "public_float": 167090553.0, "form": "10-K", "filed": "2026-05-28", "accession": "0001104659-26-067615", "filing_url": "https://www.sec.gov/Archives/edgar/data/1824403/000110465926067615/0001104659-26-067615-index.htm", "headline": "Reservoir Media, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-05-28", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 4, "weakness_days_reported": 1437, "weakness_first_reported": "2022-06-21", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this assessment, management, under the supervision and with the participation of our principal executive officer and principal financial officer, concluded that, as of March 31, 2026, our internal control over financial reporting was effective. Our independent registered public accounting firm, Deloitte & Touche LLP, has audited the effectiveness of our internal control over financial reporting as of March 31, 2026, as stated in their report which is included in this Annual Report on Form 10-K. Previously\u2026", "prior_accession": "0001410578-25-001379", "prior_url": "https://www.sec.gov/Archives/edgar/data/1824403/000141057825001379/rsvr-20250331x10k.htm" }, { "id": "c2f645b09916e461", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Planet Green Holdings Corp.", "cik": 1117057, "ticker": "PLAG", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 12090000.0, "form": "8-K", "filed": "2026-05-28", "accession": "0001213900-26-062108", "filing_url": "https://www.sec.gov/Archives/edgar/data/1117057/000121390026062108/0001213900-26-062108-index.htm", "headline": "Planet Green Holdings Corp.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "14c59e074ad508b8", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Medinotec Inc.", "cik": 1931055, "ticker": "MDNC", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 9157135.0, "form": "10-K", "filed": "2026-05-28", "accession": "0001663577-26-000175", "filing_url": "https://www.sec.gov/Archives/edgar/data/1931055/000166357726000175/0001663577-26-000175-index.htm", "headline": "Medinotec Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-05-29", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 1094, "weakness_first_reported": "2023-05-30", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this assessment, management concluded that the Company\u2019s internal control over financial reporting was effective as of February 28, 2026. During fiscal 2026, management implemented and completed the remediation of the material weaknesses previously identified as of February 28, 2025. These remediation measures were implemented systematically over the course of the fiscal year and were in place as of February 28, 2026. 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Controls and Procedures, page 20" ], "direction": "staff to company", "letter_dated": "2026-03-05", "published_on_edgar": "2026-05-28", "reviewing": "Karbon-X Corp. Form 10-K for the Fiscal Year Ended May 31, 2025 Form 10-Q for the Quarter Ended November 30, 2025 File No. 000-56288 Dear Chad Clovis: We have l", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Internal control", "Revenue recognition", "MD&A" ], "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." }, "quote": "Please explain how you account for revenue related to the sale of carbon credits. Specifically, tell us 1. The nature of the carbon credits, whether voluntary or for compliance; 2. How you determine when control of the carbon credits transfers to customers; 3. Any ongoing performance obligations after the sale; 4. 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Letters are published on EDGAR only after the review closes." }, "quote": "We note the disclosure in your financial statement footnotes that you performed a quantitative impairment analysis related to certain reporting units and a qualitative impairment analysis related to other reporting units and concluded no goodwill was impaired. Given the significance of your goodwill balance, please revise your Critical Accounting Estimates in future filings to clarify whether any of your reporting\u2026", "prior_accession": "", "prior_url": "" }, { "id": "57b8f62940f9658d", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "ESCO TECHNOLOGIES INC", "cik": 866706, "ticker": "ESE", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 4095000000.0, "form": "UPLOAD", "filed": "2026-05-28", "accession": "0000000000-26-002474", "filing_url": "https://www.sec.gov/Archives/edgar/data/866706/000000000026002474/0000000000-26-002474-index.htm", "headline": "SEC staff questioned ESCO TECHNOLOGIES INC's accounting for goodwill and impairment", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2026-03-11", "published_on_edgar": "2026-05-28", "reviewing": "ESCO TECHNOLOGIES INC Form 10-K for the Fiscal Year Ended September 30, 2025 Filed December 1, 2025 File No. 001-10596 Dear Christopher Tucker: We have reviewed", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Segment reporting", "Goodwill and impairment" ], "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." }, "quote": "We note your response to prior comment 2, including your proposed reconciliation of segment assets to consolidated assets. Please tell us how you determined the line currently titled \u201cCorporate Assets\u201d contains no significant items that should be separately identified and described. For example, it appears almost half of \u201cCorporate Assets\u201d may consist of goodwill not allocated to segments, and other acquired\u2026", "prior_accession": "", "prior_url": "" }, { "id": "7642a933b683c29d", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "COTY INC.", "cik": 1024305, "ticker": "COTY", "sic_desc": "Cosmetics and toiletries", "size_tier": "large", "public_float": 2600000000.0, "form": "CORRESP", "filed": "2026-05-28", "accession": "0001024305-26-000018", "filing_url": "https://www.sec.gov/Archives/edgar/data/1024305/000102430526000018/0001024305-26-000018-index.htm", "headline": "COTY INC. responded to SEC staff comments on goodwill and impairment", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2026-03-10", "published_on_edgar": "2026-05-28", "reviewing": "Coty Inc. 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Form 10-K for the Year Ended June 30, 2025 Form 10-Q for the Period Ended December 31, 2025 File No. 001-35964 Dear Laurent Mercier: We have reviewed ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Goodwill and impairment" ], "why": "SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. 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As discussed in Note 1 to the consolidated financial statements, the Company has experienced recurring losses from operations and negative cash flows from operating activities during the year ended December 31, 2025. The Company had a working capital deficit as of December 31, 2025. These factors raise substantial doubt about its ability to continue as a going concern. 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The following material weaknesses have been identified and included in management's assessment: The Company did not maintain an\u2026", "prior_accession": "0001437749-25-018483", "prior_url": "https://www.sec.gov/Archives/edgar/data/99302/000143774925018483/trns20250331_10k.htm" }, { "id": "ea15adcda2a4e002", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Silvaco Group, Inc.", "cik": 1943289, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "mid", "public_float": 113170022.0, "form": "8-K", "filed": "2026-05-27", "accession": "0001628280-26-038540", "filing_url": "https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/0001628280-26-038540-index.htm", "headline": "Silvaco Group, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6964ceb7ef0a51a4", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "ROLLINS INC", "cik": 84839, "ticker": "ROL", "sic_desc": "Services", "size_tier": "mega", "public_float": 15803310776.0, "form": "8-K", "filed": "2026-05-27", "accession": "0000084839-26-000032", "filing_url": "https://www.sec.gov/Archives/edgar/data/84839/000008483926000032/0000084839-26-000032-index.htm", "headline": "ROLLINS INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ee63f3fb1b3503d3", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "MODINE MANUFACTURING CO", "cik": 67347, "ticker": "MOD", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 7390000000.0, "form": "10-K", "filed": "2026-05-27", "accession": "0001104659-26-066795", "filing_url": "https://www.sec.gov/Archives/edgar/data/67347/000110465926066795/0001104659-26-066795-index.htm", "headline": "MODINE MANUFACTURING CO reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-05-21", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 735, "weakness_first_reported": "2024-05-22", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based upon this assessment, management concluded that, as of March 31, 2026, the Company\u2019s internal control over financial reporting was effective. The effectiveness of the Company\u2019s internal control over financial reporting as of March 31, 2026 has been audited by KPMG LLP, an independent registered public accounting firm, as stated in their report which appears herein. Changes in internal control over financial reporting There have been no changes in internal control over financial reporting during the fourth\u2026", "prior_accession": "0001558370-25-008058", "prior_url": "https://www.sec.gov/Archives/edgar/data/67347/000155837025008058/mod-20250331x10k.htm" }, { "id": "2c5db1e06fa41850", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "MINERALRITE Corp", "cik": 1096296, "ticker": "", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-05-27", "accession": "0001539497-26-001594", "filing_url": "https://www.sec.gov/Archives/edgar/data/1096296/000153949726001594/0001539497-26-001594-index.htm", "headline": "MINERALRITE Corp said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bfbac064c2bb3720", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "ICON PLC", "cik": 1060955, "ticker": "ICLR", "sic_desc": "Commercial physical and biological research", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-05-27", "accession": "0001628280-26-038487", "filing_url": "https://www.sec.gov/Archives/edgar/data/1060955/000162828026038487/0001628280-26-038487-index.htm", "headline": "ICON PLC reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-02-21", "prior_form": "20-F", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "We are required to evaluate the effectiveness of our disclosure controls and procedures and our internal control over financial reporting and publicly disclose the results of these evaluations and related matters in accordance with the requirements of Section 404 of the Sarbanes-Oxley Act of 2002. As described in Part II - Item 15. Controls and Procedures of this Form 20-F, we have identified material weaknesses in internal controls over financial reporting. As a result of these material weaknesses, our management\u2026", "prior_accession": "0001060955-25-000016", "prior_url": "https://www.sec.gov/Archives/edgar/data/1060955/000106095525000016/iclr-20241231.htm" }, { "id": "1e839c6d63c45ae7", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "GridAI Technologies Corp.", "cik": 1604191, "ticker": "GRDX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 14900000.0, "form": "10-Q", "filed": "2026-05-27", "accession": "0001104659-26-066519", "filing_url": "https://www.sec.gov/Archives/edgar/data/1604191/000110465926066519/0001104659-26-066519-index.htm", "headline": "GridAI Technologies Corp. disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "not comparable", "located_in": "filing body", "prior_filed": "2025-11-19", "prior_form": "10-Q", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "Entero Therapeutics, Inc.", "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." }, "quote": "For those technologies that reach commercialization, the related intangible assets will be amortized over their estimated useful lives. For tax purposes, intangible assets related to IPR&D are considered indefinite-lived intangible assets. Substantial Doubt about the Company\u2019s Ability to Continue as a Going Concern The accompanying condensed consolidated financial statements have been prepared as if the Company will continue as a going concern. The Company has incurred significant operating losses and negative cash flows from operations since inception. As of March 31, 2026, the Company had\u2026", "prior_accession": "0001104659-25-114181", "prior_url": "https://www.sec.gov/Archives/edgar/data/1604191/000110465925114181/ento-20250930x10q.htm" }, { "id": "218b20f4e8e3584f", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "GOLDENWELL BIOTECH, INC.", "cik": 1800373, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 14520000.0, "form": "8-K", "filed": "2026-05-27", "accession": "0001477932-26-003440", "filing_url": "https://www.sec.gov/Archives/edgar/data/1800373/000147793226003440/0001477932-26-003440-index.htm", "headline": "GOLDENWELL BIOTECH, INC. said previously issued financial statements should no longer be relied upon", "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) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ce93beae12f2bc12", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Autonomix Medical, Inc.", "cik": 1617867, "ticker": "AMIX", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 8113215.0, "form": "10-K", "filed": "2026-05-27", "accession": "0001437749-26-018573", "filing_url": "https://www.sec.gov/Archives/edgar/data/1617867/000143774926018573/0001437749-26-018573-index.htm", "headline": "Autonomix Medical, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-07-28", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company had no revenues for the years ended March 31, 2026 and 2025, respectively. The Company had an accumulated deficit of $67.1 million and working capital of $5.9 million as of March 31, 2026. The Company does not expect to generate positive cash flows from operating activities in the near future. These conditions, and the Company's ability to comply with such conditions, raise substantial doubt about the Company's ability to continue as a going concern within one year after the date that the financial statements are issued. The accompanying financial statements do not include any\u2026", "prior_accession": "0001437749-25-023669", "prior_url": "https://www.sec.gov/Archives/edgar/data/1617867/000143774925023669/amix20241231_10ka.htm" }, { "id": "2e56bc690653450f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Arq, Inc.", "cik": 1515156, "ticker": "ARQ", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 213400000.0, "form": "8-K", "filed": "2026-05-27", "accession": "0001515156-26-000069", "filing_url": "https://www.sec.gov/Archives/edgar/data/1515156/000151515626000069/0001515156-26-000069-index.htm", "headline": "Arq, Inc.'s Chief Accounting Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "94d095c177741770", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "AMERICAN SUPERCONDUCTOR CORP /DE/", "cik": 880807, "ticker": "AMSC", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 2581300000.0, "form": "10-K", "filed": "2026-05-27", "accession": "0001437749-26-018542", "filing_url": "https://www.sec.gov/Archives/edgar/data/880807/000143774926018542/0001437749-26-018542-index.htm", "headline": "AMERICAN SUPERCONDUCTOR CORP /DE/ reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-05-21", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company's annual or interim financial statements will not be prevented or detected on a timely basis. The following material weakness has been identified and included in management's assessment. The Company did not maintain effective internal controls over the preparation and review of the initial purchase accounting and\u2026", "prior_accession": "0001437749-25-017986", "prior_url": "https://www.sec.gov/Archives/edgar/data/880807/000143774925017986/amsc20250331_10k.htm" }, { "id": "c075fb4ddaa8e255", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "ALLURION TECHNOLOGIES, INC.", "cik": 1964979, "ticker": "", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 109264683.0, "form": "8-K", "filed": "2026-05-27", "accession": "0001193125-26-242009", "filing_url": "https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/0001193125-26-242009-index.htm", "headline": "ALLURION TECHNOLOGIES, INC. dismissed its auditor and engaged CBIZ", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "CBIZ", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4f0d8fb8e3faf62d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AGILENT TECHNOLOGIES, INC.", "cik": 1090872, "ticker": "A", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 30000000000.0, "form": "8-K", "filed": "2026-05-27", "accession": "0001090872-26-000052", "filing_url": "https://www.sec.gov/Archives/edgar/data/1090872/000109087226000052/0001090872-26-000052-index.htm", "headline": "AGILENT TECHNOLOGIES, INC.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ad37622734cd22ec", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Veradigm Inc.", "cik": 1124804, "ticker": "", "sic_desc": "Services", "size_tier": "large", "public_float": 1014873676.0, "form": "8-K/A", "filed": "2026-05-26", "accession": "0001193125-26-239471", "filing_url": "https://www.sec.gov/Archives/edgar/data/1124804/000119312526239471/0001193125-26-239471-index.htm", "headline": "Veradigm Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "064a80a42e4a3782", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Veradigm Inc.", "cik": 1124804, "ticker": "", "sic_desc": "Services", "size_tier": "large", "public_float": 1014873676.0, "form": "10-K", "filed": "2026-05-26", "accession": "0001193125-26-239413", "filing_url": "https://www.sec.gov/Archives/edgar/data/1124804/000119312526239413/0001193125-26-239413-index.htm", "headline": "Veradigm Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Additional performance obligations include electronic data interchange (\u201cEDI\u201d) services, marketing impressions, revenue cycle management services, Real World Data (\u201cRWD\u201d) which consists of discrete data sets delivered to customers, and Real World Evidence (\u201cRWE\u201d) which consists of customer services in developing and\u2026", "In these cases, the Company performs an analysis to determine if they are the principal or the agent in the transaction." ], "prior_filed": "2025-03-18", "prior_form": "10-K", "similarity": 0.136, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Additional performance obligations include electronic data interchange (\u201cEDI\u201d) services, marketing impressions, revenue cycle management services, Real World Data (\u201cRWD\u201d) which consists of discrete data sets delivered to customers, and Real World Evidence (\u201cRWE\u201d) which consists of customer services in developing and\u2026", "prior_accession": "0000950170-25-041181", "prior_url": "https://www.sec.gov/Archives/edgar/data/1124804/000095017025041181/mdrx-20221231.htm" }, { "id": "0fa0b12549b44732", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SS Innovations International, Inc.", "cik": 1676163, "ticker": "SSII", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 270113872.0, "form": "8-K", "filed": "2026-05-26", "accession": "0001213900-26-061027", "filing_url": "https://www.sec.gov/Archives/edgar/data/1676163/000121390026061027/0001213900-26-061027-index.htm", "headline": "SS Innovations International, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1d12a62b5b986d74", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "SPECIFICITY, INC.", "cik": 1840102, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 4551783.0, "form": "8-K", "filed": "2026-05-26", "accession": "0001520138-26-000175", "filing_url": "https://www.sec.gov/Archives/edgar/data/1840102/000152013826000175/0001520138-26-000175-index.htm", "headline": "SPECIFICITY, INC. said previously issued financial statements should no longer be relied upon", "evidence": { "item_code": "4.02", "item_title": "Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "severity": "normal", "source": "SEC 8-K item code", "why": "The company told investors that previously issued financial statements should no longer be relied upon." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "71c6466976a63a99", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "PELOTON INTERACTIVE, INC.", "cik": 1639825, "ticker": "PTON", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 3200000000.0, "form": "8-K", "filed": "2026-05-26", "accession": "0001639825-26-000024", "filing_url": "https://www.sec.gov/Archives/edgar/data/1639825/000163982526000024/0001639825-26-000024-index.htm", "headline": "PELOTON INTERACTIVE, INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "59b8b49be047d4c7", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Octave Intelligence plc", "cik": 2083632, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-05-26", "accession": "0001628280-26-037912", "filing_url": "https://www.sec.gov/Archives/edgar/data/2083632/000162828026037912/0001628280-26-037912-index.htm", "headline": "Octave Intelligence plc dismissed its auditor and engaged PwC", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "PwC", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2a10976ad9f2ede8", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Hubilu Venture Corp", "cik": 1639068, "ticker": "HBUV", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 1254500.0, "form": "10-Q", "filed": "2026-05-26", "accession": "0001493152-26-025208", "filing_url": "https://www.sec.gov/Archives/edgar/data/1639068/000149315226025208/0001493152-26-025208-index.htm", "headline": "Hubilu Venture Corp changed its revenue recognition disclosure", "evidence": { "new_language": [ "Diluted net loss per common share is computed by dividing the net loss adjusted on an \u201cas if converted\u201d basis, by the weighted average number of common shares outstanding plus potential dilutive securities.", "For the periods presented, potential dilutive securities had an anti-dilutive effect and were not included in the calculation of diluted net loss per common share." ], "prior_filed": "2025-11-17", "prior_form": "10-Q", "similarity": 0.497, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Diluted net loss per common share is computed by dividing the net loss adjusted on an \u201cas if converted\u201d basis, by the weighted average number of common shares outstanding plus potential dilutive securities.", "prior_accession": "0001493152-25-023741", "prior_url": "https://www.sec.gov/Archives/edgar/data/1639068/000149315225023741/form10-q.htm" }, { "id": "53103f73c25ce388", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "ConnectM Technology Solutions, Inc.", "cik": 1895249, "ticker": "CNTM", "sic_desc": "Construction", "size_tier": "small", "public_float": 69535393.0, "form": "10-Q", "filed": "2026-05-26", "accession": "0001104659-26-066196", "filing_url": "https://www.sec.gov/Archives/edgar/data/1895249/000110465926066196/0001104659-26-066196-index.htm", "headline": "ConnectM Technology Solutions, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-17", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "In addition, the Company\u2019s common stock was delisted from the Nasdaq Capital Market in May 2025, which may limit access to capital markets and adversely impact the Company\u2019s ability to raise additional financing. These conditions, among others, raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date that these condensed consolidated financial statements are issued. Management\u2019s Evaluation Management has evaluated the significance of these conditions in relation to the Company\u2019s ability to meet its obligations as they become due within\u2026", "prior_accession": "0001104659-25-112914", "prior_url": "https://www.sec.gov/Archives/edgar/data/1895249/000110465925112914/cntm-20250930x10q.htm" }, { "id": "16fffed94c83708a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Boost Run Inc.", "cik": 2090646, "ticker": "BRUN", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-26", "accession": "0001493152-26-025266", "filing_url": "https://www.sec.gov/Archives/edgar/data/2090646/000149315226025266/0001493152-26-025266-index.htm", "headline": "Boost Run Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 11, "other_periodic_reports_filed": null, "routine": false, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Boost Run Inc., a Delaware corporation (the \u201cCompany\u201d), has determined that it is unable, without unreasonable effort or expense, to file timely its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cQ1 2026 Form 10-Q\u201d) due to additional time needed to compile information required to be included in the Q1 2026 Form 10-Q. At this time, the Company expects to file the Q1 2026 Form 10-Q no later than June 1, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Boost Run Inc., a Delaware corporation (the \u201cCompany\u201d), has determined that it is unable, without unreasonable effort or expense, to file timely its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cQ1 2026 Form 10-Q\u201d) due to additional time needed to compile information required to be included in the Q1 2026 Form 10-Q. At this time, the Company expects to file the Q1 2026 Form 10-Q no later than June 1, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "57e4900999ee48b2", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Apimeds Pharmaceuticals US, Inc.", "cik": 1894525, "ticker": "APUS", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 7811096.48, "form": "10-Q", "filed": "2026-05-26", "accession": "0001213900-26-061013", "filing_url": "https://www.sec.gov/Archives/edgar/data/1894525/000121390026061013/0001213900-26-061013-index.htm", "headline": "Apimeds Pharmaceuticals US, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-11-12", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As of March 31, 2026, the Company has drawn a total amount of $10,900,000 from the PIPE (see note 6) wherein $8,000,000 in proceeds have been recorded as restricted cash. Ther can be no assurance that the Company will be able to draw funds from the PIPE at terms acceptable to it or at all. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. These condensed consolidated financial statements do not contain any adjustments that might result from the outcome of this uncertainty. Use of Estimates The preparation of financial statements in conformity\u2026", "prior_accession": "0001213900-25-109280", "prior_url": "https://www.sec.gov/Archives/edgar/data/1894525/000121390025109280/ea0264386-10q_apimeds.htm" }, { "id": "a681c37480c4e4d7", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "AUDIOEYE INC", "cik": 1362190, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "mid", "public_float": 124254000.0, "form": "8-K", "filed": "2026-05-26", "accession": "0001104659-26-066285", "filing_url": "https://www.sec.gov/Archives/edgar/data/1362190/000110465926066285/0001104659-26-066285-index.htm", "headline": "AUDIOEYE INC dismissed MaloneBailey, LLP and engaged RSM", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "MaloneBailey, LLP", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "RSM", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "162c99a2be888419", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "WASTE ENERGY CORP.", "cik": 1515139, "ticker": "", "sic_desc": "Business services", "size_tier": "small", "public_float": 5521171.0, "form": "8-K", "filed": "2026-05-22", "accession": "0001493152-26-025033", "filing_url": "https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-index.htm", "headline": "WASTE ENERGY CORP.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "M&K CPAS, PLLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed.", "successor_auditor_as_filed": "M&K CPAs, PLLC" }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "743ab86461c689e8", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Vishay Precision Group, Inc.", "cik": 1487952, "ticker": "VPG", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 374615000.0, "form": "8-K", "filed": "2026-05-22", "accession": "0001437749-26-018276", "filing_url": "https://www.sec.gov/Archives/edgar/data/1487952/000143774926018276/0001437749-26-018276-index.htm", "headline": "Vishay Precision Group, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "dbe148489ebeff3b", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "VODAFONE GROUP PUBLIC LTD CO", "cik": 839923, "ticker": "VOD", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-05-22", "accession": "0001193125-26-235425", "filing_url": "https://www.sec.gov/Archives/edgar/data/839923/000119312526235425/0001193125-26-235425-index.htm", "headline": "VODAFONE GROUP PUBLIC LTD CO reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-06-06", "prior_form": "20-F", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "The following material weakness has been identified and included in management\u2019s assessment. Management has identified a material weakness in the design and operation of a control supporting the deferred tax asset recoverability assessment for a UK tax group. We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated statement of financial position of the Company as of 31 March 2026 and 2025, the related consolidated income\u2026", "prior_accession": "0001193125-25-136298", "prior_url": "https://www.sec.gov/Archives/edgar/data/839923/000119312525136298/d786242d20f.htm" }, { "id": "92a0cd4176920008", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Trutankless, Inc.", "cik": 1429393, "ticker": "TKLS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2076375.0, "form": "10-K", "filed": "2026-05-22", "accession": "0001477932-26-003397", "filing_url": "https://www.sec.gov/Archives/edgar/data/1429393/000147793226003397/0001477932-26-003397-index.htm", "headline": "Trutankless, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2024, "caveat": "The filing states this standard was adopted in 2024, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "The Company adopted ASU 2023-09 \u2013 \u201cIncome Tax Disclosures\u201d required for periods beginning after December 31, 2024." ], "new_standards": [ "2023-07", "2023-09" ], "prior_filed": "2025-08-28", "prior_form": "10-K", "restates_existing_policy": true, "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." }, "quote": "The Company adopted ASU 2023-09 \u2013 \u201cIncome Tax Disclosures\u201d required for periods beginning after December 31, 2024.", "prior_accession": "0001477932-25-006336", "prior_url": "https://www.sec.gov/Archives/edgar/data/1429393/000147793225006336/tkls_10k.htm" }, { "id": "5dcf09071ff61222", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "TRANSUITE.ORG INC.", "cik": 1758699, "ticker": "TRSO", "sic_desc": "Computer services", "size_tier": "small", "public_float": 30802720.0, "form": "10-K", "filed": "2026-05-22", "accession": "0001640334-26-000952", "filing_url": "https://www.sec.gov/Archives/edgar/data/1758699/000164033426000952/0001640334-26-000952-index.htm", "headline": "TRANSUITE.ORG INC. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-03-17", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Management notes, however, that a substantial portion of the Company\u2019s reported operating expenses for 2025 consisted of non-cash items, including stock-based compensation, which did not have a corresponding impact on near-term operating cash flows. The Company's ability to continue as a going concern is contingent upon achieving future profitable operations and securing sufficient financing to meet operational obligations. Management plans to fund operations over the next twelve months through existing cash resources, related party support, additional debt or equity financing, and potential\u2026", "prior_accession": "0001640334-25-000412", "prior_url": "https://www.sec.gov/Archives/edgar/data/1758699/000164033425000412/trans_10k.htm" }, { "id": "690fe5836c8fb033", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "TRANSUITE.ORG INC.", "cik": 1758699, "ticker": "TRSO", "sic_desc": "Computer services", "size_tier": "small", "public_float": 30802720.0, "form": "10-K", "filed": "2026-05-22", "accession": "0001640334-26-000952", "filing_url": "https://www.sec.gov/Archives/edgar/data/1758699/000164033426000952/0001640334-26-000952-index.htm", "headline": "TRANSUITE.ORG INC. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The transaction price is determined based on the consideration specified in the contract.", "Revenue is recognized when control of the goods or services deliverables defined in each contract are transferred to the customer." ], "prior_filed": "2025-03-17", "prior_form": "10-K", "similarity": 0.215, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The transaction price is determined based on the consideration specified in the contract.", "prior_accession": "0001640334-25-000412", "prior_url": "https://www.sec.gov/Archives/edgar/data/1758699/000164033425000412/trans_10k.htm" }, { "id": "b083d432e764ba34", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "SELECTIS HEALTH, INC.", "cik": 727346, "ticker": "GBCS", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 4747402.0, "form": "10-Q", "filed": "2026-05-22", "accession": "0001493152-26-024987", "filing_url": "https://www.sec.gov/Archives/edgar/data/727346/000149315226024987/0001493152-26-024987-index.htm", "headline": "SELECTIS HEALTH, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-11-14", "prior_form": "10-Q", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "For the three months ended March 31, 2026, the Company had net income of $6.5 million, accumulated deficit of $14.7 million and negative net working capital of $6.5 million. As a result of the Company\u2019s historical losses and projected cash needs, substantial doubt exists about the Company\u2019s ability to continue as a going concern. The Company\u2019s ability to continue as a going concern is contingent upon successful execution of management\u2019s plan over the next twelve months to improve the Company\u2019s liquidity and profitability, which includes, without limitation: \u25cf Increasing revenue by increasing\u2026", "prior_accession": "0001493152-25-023586", "prior_url": "https://www.sec.gov/Archives/edgar/data/727346/000149315225023586/form10-q.htm" }, { "id": "b4f1132f1ac7cf45", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Reborn Coffee, Inc.", "cik": 1707910, "ticker": "REBN", "sic_desc": "Restaurants", "size_tier": "small", "public_float": 27855356.0, "form": "10-Q", "filed": "2026-05-22", "accession": "0001213900-26-060633", "filing_url": "https://www.sec.gov/Archives/edgar/data/1707910/000121390026060633/0001213900-26-060633-index.htm", "headline": "Reborn Coffee, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-19", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company had an accumulated deficit of $32.5 million as of March 31, 2026 and a net loss before income taxes of $1.4 million during the three months ended March 31, 2026. These matters raise substantial doubt about the Company\u2019s ability to continue as a going concern. To support its existing and planned business model, the Company needs to raise additional capital to fund our future operations. The Company has not experienced any difficulty in raising funds through loans and has not experienced any liquidity problems in settling payables in the normal course of business and repaying loans\u2026", "prior_accession": "0001213900-25-112680", "prior_url": "https://www.sec.gov/Archives/edgar/data/1707910/000121390025112680/ea0266120-10q_reborn.htm" }, { "id": "0e69f87b2ac05a61", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "OFFICE PROPERTIES INCOME TRUST", "cik": 1456772, "ticker": "OPI", "sic_desc": "Real estate", "size_tier": "mid", "public_float": 100300000.0, "form": "10-K", "filed": "2026-05-22", "accession": "0001456772-26-000022", "filing_url": "https://www.sec.gov/Archives/edgar/data/1456772/000145677226000022/0001456772-26-000022-index.htm", "headline": "OFFICE PROPERTIES INCOME TRUST said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-02-13", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Going Concern Substantial doubt about our ability to continue as a going concern exists due to (1) insufficient liquidity to satisfy our obligations as they come due, (2) limited alternatives available to us to obtain debt or equity financing, (3) inability to refinance our maturing debt, and (4) the resulting Chapter 11 Cases. Our ability to continue as a going concern is contingent upon, among other things, our ability to, subject to the approval by the Bankruptcy Court, implement a plan of reorganization, emerge from the Chapter 11 proceedings and generate sufficient liquidity following\u2026", "prior_accession": "0001456772-25-000013", "prior_url": "https://www.sec.gov/Archives/edgar/data/1456772/000145677225000013/opi-20241231.htm" }, { "id": "8b480f297f9535b3", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "OFFICE PROPERTIES INCOME TRUST", "cik": 1456772, "ticker": "OPI", "sic_desc": "Real estate", "size_tier": "mid", "public_float": 100300000.0, "form": "10-Q", "filed": "2026-05-22", "accession": "0001456772-26-000020", "filing_url": "https://www.sec.gov/Archives/edgar/data/1456772/000145677226000020/0001456772-26-000020-index.htm", "headline": "OFFICE PROPERTIES INCOME TRUST said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-07-30", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Going Concern Substantial doubt about our ability to continue as a going concern exists due to (1) insufficient liquidity to satisfy our obligations as they come due, (2) limited alternatives available to us to obtain debt or equity financing, (3) inability to refinance our maturing debt, and (4) the resulting Chapter 11 Cases. Our ability to continue as a going concern is contingent upon, among other things, our ability to implement the Plan and generate sufficient liquidity following the reorganization to meet our obligations, restructured debt obligations and operating needs. The\u2026", "prior_accession": "0001456772-25-000036", "prior_url": "https://www.sec.gov/Archives/edgar/data/1456772/000145677225000036/opi-20250630.htm" }, { "id": "0192c622c6017498", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "OFFICE PROPERTIES INCOME TRUST", "cik": 1456772, "ticker": "OPI", "sic_desc": "Real estate", "size_tier": "mid", "public_float": 100300000.0, "form": "10-Q", "filed": "2026-05-22", "accession": "0001456772-26-000023", "filing_url": "https://www.sec.gov/Archives/edgar/data/1456772/000145677226000023/0001456772-26-000023-index.htm", "headline": "OFFICE PROPERTIES INCOME TRUST said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-07-30", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Going Concern Substantial doubt about our ability to continue as a going concern exists due to (1) insufficient liquidity to satisfy our obligations as they come due, (2) limited alternatives available to us to obtain debt or equity financing, (3) inability to refinance our maturing debt, and (4) the resulting Chapter 11 Cases. Our ability to continue as a going concern is contingent upon, among other things, our ability to implement the Plan and generate sufficient liquidity following the reorganization to meet our obligations, restructured debt obligations and operating needs. The\u2026", "prior_accession": "0001456772-25-000036", "prior_url": "https://www.sec.gov/Archives/edgar/data/1456772/000145677225000036/opi-20250630.htm" }, { "id": "57e28384be1bb6ad", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Nerdy Inc.", "cik": 1819404, "ticker": "NRDY", "sic_desc": "Services", "size_tier": "mid", "public_float": 123755346.0, "form": "8-K", "filed": "2026-05-22", "accession": "0001819404-26-000055", "filing_url": "https://www.sec.gov/Archives/edgar/data/1819404/000181940426000055/0001819404-26-000055-index.htm", "headline": "Nerdy Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ba81f647941a4d40", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "NEUROONE MEDICAL TECHNOLOGIES Corp", "cik": 1500198, "ticker": "", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 30300000.0, "form": "8-K", "filed": "2026-05-22", "accession": "0001213900-26-060600", "filing_url": "https://www.sec.gov/Archives/edgar/data/1500198/000121390026060600/0001213900-26-060600-index.htm", "headline": "NEUROONE MEDICAL TECHNOLOGIES Corp said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ea7484b20643b0f2", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "JONES SODA CO.", "cik": 1083522, "ticker": "JSDA", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 31368703.0, "form": "10-K/A", "filed": "2026-05-22", "accession": "0001493152-26-025082", "filing_url": "https://www.sec.gov/Archives/edgar/data/1083522/000149315226025082/0001493152-26-025082-index.htm", "headline": "JONES SODA CO. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the consolidated financial statements, the Company has suffered recurring losses from operations and has a net capital deficiency that raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion\u2026", "prior_accession": "0001493152-26-019824", "prior_url": "https://www.sec.gov/Archives/edgar/data/1083522/000149315226019824/form10-ka.htm" }, { "id": "56bdc21e6f8cfe6b", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "JETBLUE AIRWAYS CORP", "cik": 1158463, "ticker": "JBLU", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 2100000000.0, "form": "CORRESP", "filed": "2026-05-22", "accession": "0001158463-26-000046", "filing_url": "https://www.sec.gov/Archives/edgar/data/1158463/000115846326000046/0001158463-26-000046-index.htm", "headline": "JETBLUE AIRWAYS CORP responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [ "Note 1 - Summary of Significant Accounting Policies, page 69" ], "direction": "company to staff", "letter_dated": "2026-04-10", "published_on_edgar": "2026-05-22", "reviewing": "JetBlue Airways Corporation Form 10-K for the Fiscal Year ended December 31, 2025 Filed February 12, 2026 File Number 000-49728 Dear Ms. Dang and Mr. Hiller: On", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Leases", "Non-GAAP measures" ], "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." }, "quote": "We note your accounting policy disclosure on page 70 indicating that you depreciate aircraft over 25 years while using an estimated residual value of 20 percent, although also indicating that for \"certain Airbus A320 airframes\" you are using a longer period as part of your \"capital-light growth\" initiative, although without specifying the number of aircraft or the extended range being utilized for depreciation. You\u2026", "prior_accession": "", "prior_url": "" }, { "id": "46ed91c01e9c124c", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "JETBLUE AIRWAYS CORP", "cik": 1158463, "ticker": "JBLU", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 2100000000.0, "form": "UPLOAD", "filed": "2026-05-22", "accession": "0000000000-26-003241", "filing_url": "https://www.sec.gov/Archives/edgar/data/1158463/000000000026003241/0000000000-26-003241-index.htm", "headline": "SEC staff questioned JETBLUE AIRWAYS CORP's accounting for MD&A", "evidence": { "cited_sections": [ "Note 1 - Summary of Significant Accounting Policies, page 69" ], "direction": "staff to company", "letter_dated": "2026-03-31", "published_on_edgar": "2026-05-22", "reviewing": "JetBlue Airways Corporation Form 10-K for the Fiscal Year ended December 31, 2025 Filed February 12, 2026 File Number 000-49728 Dear Ursula Hurley: We have revi", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A" ], "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." }, "quote": "We note your accounting policy disclosure on page 70 indicating that you depreciate aircraft over 25 years while using an estimated residual value of 20 percent, although also indicating that for \"certain Airbus A320 airframes\" you are using a longer period as part of your \"capital-light growth\" initiative, although without specifying the number of aircraft or the extended range being utilized for depreciation. You\u2026", "prior_accession": "", "prior_url": "" }, { "id": "5d8bd0aa2a4f81e4", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Ibotta, Inc.", "cik": 1538379, "ticker": "IBTA", "sic_desc": "Services", "size_tier": "large", "public_float": 1100000000.0, "form": "8-K", "filed": "2026-05-22", "accession": "0001628280-26-037740", "filing_url": "https://www.sec.gov/Archives/edgar/data/1538379/000162828026037740/0001628280-26-037740-index.htm", "headline": "Ibotta, Inc.'s Chief Accounting Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "317eefa335aca165", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "GROOVE BOTANICALS INC.", "cik": 918573, "ticker": "", "sic_desc": "Mining", "size_tier": "small", "public_float": 709689.0, "form": "8-K", "filed": "2026-05-22", "accession": "0001477932-26-003407", "filing_url": "https://www.sec.gov/Archives/edgar/data/918573/000147793226003407/0001477932-26-003407-index.htm", "headline": "GROOVE BOTANICALS INC.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1b2d3d7380d26e6d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Functional Brands Inc.", "cik": 1837254, "ticker": "MEHA", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 3538920.0, "form": "8-K/A", "filed": "2026-05-22", "accession": "0001213900-26-060362", "filing_url": "https://www.sec.gov/Archives/edgar/data/1837254/000121390026060362/0001213900-26-060362-index.htm", "headline": "Functional Brands Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3b814a9b17be8f42", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "DECKERS OUTDOOR CORP", "cik": 910521, "ticker": "DECK", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 24144731557.0, "form": "10-K", "filed": "2026-05-22", "accession": "0001628280-26-037664", "filing_url": "https://www.sec.gov/Archives/edgar/data/910521/000162828026037664/0001628280-26-037664-index.htm", "headline": "DECKERS OUTDOOR CORP changed its revenue recognition disclosure", "evidence": { "new_language": [ "Net sales by geography were as follows: Years Ended March 31, 2026 2025 2024 Domestic $3,191,518 $3,186,709 $2,863,674 International 2,280,778 1,798,903 1,424,089 Total $5,472,296 $4,985,612 $4,287,763 Foreign Currency Concentration.", "For the years ended March 31, 2026, 2025, and 2024, no single international country comprised 10.0% or more of the Company\u2019s total net sales.", "For the years ended March 31, 2026, 2025, and 2024, net sales in foreign currencies, which exclude US denominated distributor sales, were $1,748,061, $1,376,782, and $1,105,057, respectively." ], "prior_filed": "2025-05-23", "prior_form": "10-K", "similarity": 0.514, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Net sales by geography were as follows: Years Ended March 31, 2026 2025 2024 Domestic $3,191,518 $3,186,709 $2,863,674 International 2,280,778 1,798,903 1,424,089 Total $5,472,296 $4,985,612 $4,287,763 Foreign Currency Concentration.", "prior_accession": "0000910521-25-000017", "prior_url": "https://www.sec.gov/Archives/edgar/data/910521/000091052125000017/deck-20250331.htm" }, { "id": "0868fd54e0d92cfc", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Sunstone Hotel Investors, Inc.", "cik": 1295810, "ticker": "SHO", "sic_desc": "Services", "size_tier": "large", "public_float": 2100000000.0, "form": "UPLOAD", "filed": "2026-05-21", "accession": "0000000000-26-003695", "filing_url": "https://www.sec.gov/Archives/edgar/data/1295810/000000000026003695/0000000000-26-003695-index.htm", "headline": "SEC staff questioned Sunstone Hotel Investors, Inc.'s accounting for non-GAAP measures", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2026-04-13", "published_on_edgar": "2026-05-21", "reviewing": "Sunstone Hotel Investors, Inc. Form 10-K for the year ended December 31, 2025 Filed on February 27, 2026 Form 8-K filed on February 27, 2026 File No. 001-32319 ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures" ], "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." }, "quote": "We note your presentation of Adjusted FFO Attributable to Common Stockholders per Diluted share here and as part of your 2026 Outlook. In future periodic filings, please present with equal or greater prominence the most directly comparable measure calculated in accordance with GAAP for this non-GAAP financial measure. Refer to Item 10(e)(1)(i)(A) of Regulation S-K and Question 102.10(a) of the Division's Corporation\u2026", "prior_accession": "", "prior_url": "" }, { "id": "ce4a9d6fd35e7d63", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Suncrete, Inc.", "cik": 2094433, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "8-K/A", "filed": "2026-05-21", "accession": "0001193125-26-234494", "filing_url": "https://www.sec.gov/Archives/edgar/data/2094433/000119312526234494/0001193125-26-234494-index.htm", "headline": "Suncrete, Inc. dismissed its auditor and engaged Grant Thornton", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Grant Thornton", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ba22c7b522bd9d82", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Skillsoft Corp.", "cik": 1774675, "ticker": "SKIL", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 66400000.0, "form": "8-K", "filed": "2026-05-21", "accession": "0001437749-26-017992", "filing_url": "https://www.sec.gov/Archives/edgar/data/1774675/000143774926017992/0001437749-26-017992-index.htm", "headline": "Skillsoft Corp.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2502bc949fdcb224", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SPS COMMERCE INC", "cik": 1092699, "ticker": "SPSC", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 7000000000.0, "form": "8-K", "filed": "2026-05-21", "accession": "0001092699-26-000051", "filing_url": "https://www.sec.gov/Archives/edgar/data/1092699/000109269926000051/0001092699-26-000051-index.htm", "headline": "SPS COMMERCE INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "26d4f80c5d513327", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Rent the Runway, Inc.", "cik": 1468327, "ticker": "RENT", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 40900000.0, "form": "8-K", "filed": "2026-05-21", "accession": "0001468327-26-000025", "filing_url": "https://www.sec.gov/Archives/edgar/data/1468327/000146832726000025/0001468327-26-000025-index.htm", "headline": "Rent the Runway, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "610a5841451a5671", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Pelthos Therapeutics Inc.", "cik": 1919246, "ticker": "PTHS", "sic_desc": "Biological products", "size_tier": "small", "public_float": 6800000.0, "form": "8-K", "filed": "2026-05-21", "accession": "0001919246-26-000078", "filing_url": "https://www.sec.gov/Archives/edgar/data/1919246/000191924626000078/0001919246-26-000078-index.htm", "headline": "Pelthos Therapeutics Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f0f62cfdfcd4e649", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Pelthos Therapeutics Inc.", "cik": 1919246, "ticker": "", "sic_desc": "Biological products", "size_tier": "small", "public_float": 6800000.0, "form": "8-K", "filed": "2026-05-21", "accession": "0001919246-26-000078", "filing_url": "https://www.sec.gov/Archives/edgar/data/1919246/000191924626000078/0001919246-26-000078-index.htm", "headline": "Pelthos Therapeutics Inc. dismissed CBIZ and engaged Grant Thornton", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "CBIZ", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Grant Thornton", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bf6438f72a56ad98", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "OMEGA HEALTHCARE INVESTORS INC", "cik": 888491, "ticker": "OHI", "sic_desc": "Real estate investment trusts", "size_tier": "mega", "public_float": 10743896520.0, "form": "8-K", "filed": "2026-05-21", "accession": "0001104659-26-065158", "filing_url": "https://www.sec.gov/Archives/edgar/data/888491/000110465926065158/0001104659-26-065158-index.htm", "headline": "OMEGA HEALTHCARE INVESTORS INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "5f1ab1789f1e9f74", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Krispy Kreme, Inc.", "cik": 1857154, "ticker": "DNUT", "sic_desc": "Retail trade", "size_tier": "large", "public_float": 968000000.0, "form": "UPLOAD", "filed": "2026-05-21", "accession": "0000000000-25-011483", "filing_url": "https://www.sec.gov/Archives/edgar/data/1857154/000000000025011483/0000000000-25-011483-index.htm", "headline": "SEC staff questioned Krispy Kreme, Inc.'s accounting for non-GAAP measures", "evidence": { "cited_sections": [ "Note 19 - Segment Reporting, page 104" ], "direction": "staff to company", "letter_dated": "2025-12-11", "published_on_edgar": "2026-05-21", "reviewing": "Krispy Kreme, Inc. Form 10-K for Fiscal Year Ended December 29, 2024 File No. 001-40573 Dear Raphael Duvivier: We have reviewed your filing and have the followi", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Non-GAAP measures", "Segment reporting" ], "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." }, "quote": "Please explain why these adjustments do not substitute individually tailored recognition and measurement methods for those of GAAP. Refer to Question 100.04 of the Non-GAAP Financial Measures Compliance and Disclosure Interpretations. Results of Operations by Segment - Fiscal Year ended December 29, 2024 compared to the Fiscal Year ended December 31, 2023, page 48 Segment Adjusted EBIT (rather than segment Adjusted\u2026", "prior_accession": "", "prior_url": "" }, { "id": "dabb0d17c9f654cf", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "KULR Technology Group, Inc.", "cik": 1662684, "ticker": "KULR", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 260648095.0, "form": "8-K", "filed": "2026-05-21", "accession": "0001104659-26-065138", "filing_url": "https://www.sec.gov/Archives/edgar/data/1662684/000110465926065138/0001104659-26-065138-index.htm", "headline": "KULR Technology Group, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e497d7c536a45822", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "IRONWOOD PHARMACEUTICALS INC", "cik": 1446847, "ticker": "IRWD", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 916974495.0, "form": "8-K/A", "filed": "2026-05-21", "accession": "0001104659-26-065140", "filing_url": "https://www.sec.gov/Archives/edgar/data/1446847/000110465926065140/0001104659-26-065140-index.htm", "headline": "IRONWOOD PHARMACEUTICALS INC's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6db0052907f3e52c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Global Interactive Technologies, Inc.", "cik": 1911545, "ticker": "GITS", "sic_desc": "Computer services", "size_tier": "small", "public_float": 10587362.0, "form": "8-K", "filed": "2026-05-21", "accession": "0001493152-26-024822", "filing_url": "https://www.sec.gov/Archives/edgar/data/1911545/000149315226024822/0001493152-26-024822-index.htm", "headline": "Global Interactive Technologies, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ce5cc7147aa5103a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Glimpse Group, Inc.", "cik": 1854445, "ticker": "BTLN", "sic_desc": "Services", "size_tier": "small", "public_float": 41000000.0, "form": "8-K", "filed": "2026-05-21", "accession": "0001493152-26-024837", "filing_url": "https://www.sec.gov/Archives/edgar/data/1854445/000149315226024837/0001493152-26-024837-index.htm", "headline": "Glimpse Group, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6a2bd222d49ea560", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "ERIE INDEMNITY CO", "cik": 922621, "ticker": "ERIE", "sic_desc": "Finance, insurance and real estate", "size_tier": "large", "public_float": 9100000000.0, "form": "8-K", "filed": "2026-05-21", "accession": "0001628280-26-037267", "filing_url": "https://www.sec.gov/Archives/edgar/data/922621/000162828026037267/0001628280-26-037267-index.htm", "headline": "ERIE INDEMNITY CO's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f78802a2e95ac035", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "DULUTH HOLDINGS INC.", "cik": 1649744, "ticker": "DLTH", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 51200000.0, "form": "CORRESP", "filed": "2026-05-21", "accession": "0001193125-26-035643", "filing_url": "https://www.sec.gov/Archives/edgar/data/1649744/000119312526035643/0001193125-26-035643-index.htm", "headline": "DULUTH HOLDINGS INC. responded to SEC staff comments on non-GAAP measures", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2026-02-03", "published_on_edgar": "2026-05-21", "reviewing": "Duluth Holdings Inc. Form 10-K for Fiscal Year Ended February 2, 2025 Annual Report to Security Holders for Fiscal Year Ended February 2, 2025 Item 2.02 Form 8-", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Non-GAAP measures", "Goodwill and impairment", "Income taxes" ], "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." }, "quote": "We note your non-GAAP adjustment labeled \u201ctax valuation allowance\u201d reflected in your Adjusted Net Income reconciliation. Please tell us what the adjustment represents, the reasons for excluding the changes in your tax valuation from the measure and why management believes the adjustment is meaningful and appropriate. In addition, please tell us how the adjustment is consistent with Questions 100.01 and 102.11 of the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "0df5e0b57901fbb9", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "DULUTH HOLDINGS INC.", "cik": 1649744, "ticker": "DLTH", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 51200000.0, "form": "UPLOAD", "filed": "2026-05-21", "accession": "0000000000-26-000871", "filing_url": "https://www.sec.gov/Archives/edgar/data/1649744/000000000026000871/0000000000-26-000871-index.htm", "headline": "SEC staff questioned DULUTH HOLDINGS INC.'s accounting for non-GAAP measures", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2026-01-27", "published_on_edgar": "2026-05-21", "reviewing": "Duluth Holdings, Inc. Form 10-K for Fiscal Year Ended February 2, 2025 Annual Report to Security Holders for Fiscal Year Ended February 2, 2025 Item 2.02 Form 8", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures", "Income taxes" ], "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." }, "quote": "We note your non-GAAP adjustment labeled \"tax valuation allowance\" reflected in your Adjusted Net Income reconciliation. Please tell us what the adjustment represents, the reasons for excluding the changes in your tax valuation from the measure and why 2. management believes the adjustment is meaningful and appropriate. In addition, please tell us how the adjustment is consistent with Questions 100.01 and 102.11 of\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9c556b8b02eb4903", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "urban-gro, Inc.", "cik": 1706524, "ticker": "FLZH", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 13235644.0, "form": "10-Q", "filed": "2026-05-20", "accession": "0001213900-26-059249", "filing_url": "https://www.sec.gov/Archives/edgar/data/1706524/000121390026059249/0001213900-26-059249-index.htm", "headline": "urban-gro, Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Following the Merger, the Company\u2019s revenue is principally derived from IPG\u2019s cricket commercialization operations, including media rights, sponsorships, franchise fees, and event management services for the Lanka Premier League and other cricket-related properties.", "Revenue from media rights and sponsorship contracts is recognized over the contract term as the related performance obligations are satisfied." ], "prior_filed": "2026-02-17", "prior_form": "10-Q", "similarity": 0.0, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Following the Merger, the Company\u2019s revenue is principally derived from IPG\u2019s cricket commercialization operations, including media rights, sponsorships, franchise fees, and event management services for the Lanka Premier League and other cricket-related properties.", "prior_accession": "0001213900-26-017033", "prior_url": "https://www.sec.gov/Archives/edgar/data/1706524/000121390026017033/ea0276477-10q_urban.htm" }, { "id": "c0dba7d17fc65453", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "WILLAMETTE VALLEY VINEYARDS INC", "cik": 838875, "ticker": "WVVI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 25228957.0, "form": "8-K", "filed": "2026-05-20", "accession": "0001199835-26-000182", "filing_url": "https://www.sec.gov/Archives/edgar/data/838875/000119983526000182/0001199835-26-000182-index.htm", "headline": "WILLAMETTE VALLEY VINEYARDS INC's Chief Financial Officer departed with no named successor", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "26c2a3b818548374", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "VisitIQ Corp.", "cik": 1470129, "ticker": "VIIQ", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 234000.0, "form": "10-K", "filed": "2026-05-20", "accession": "0001753926-26-000917", "filing_url": "https://www.sec.gov/Archives/edgar/data/1470129/000175392626000917/0001753926-26-000917-index.htm", "headline": "VisitIQ Corp. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2012-11-29", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our management conducted an evaluation of the effectiveness of our internal control over financial reporting as of August 31, 2025, based on the criteria established in \u201cInternal Control - Integrated Framework\u201d (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on the results of its evaluation, management concluded that our internal control over financial reporting was not effective as of August 31, 2025, due to the material weaknesses described above. Management\u2019s\u2026", "prior_accession": "0001013762-12-002250", "prior_url": "https://www.sec.gov/Archives/edgar/data/1470129/000101376212002250/form10k.htm" }, { "id": "4cba84d62b5b0835", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Turtle Beach Corp", "cik": 1493761, "ticker": "TBCH", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 233796750.0, "form": "8-K", "filed": "2026-05-20", "accession": "0001193125-26-232706", "filing_url": "https://www.sec.gov/Archives/edgar/data/1493761/000119312526232706/0001193125-26-232706-index.htm", "headline": "Turtle Beach Corp's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "89ae7ef452f7f983", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "TREASURE GLOBAL INC", "cik": 1905956, "ticker": "TGL", "sic_desc": "Business services", "size_tier": "mid", "public_float": 297600000.0, "form": "10-Q", "filed": "2026-05-20", "accession": "0001213900-26-059507", "filing_url": "https://www.sec.gov/Archives/edgar/data/1905956/000121390026059507/0001213900-26-059507-index.htm", "headline": "TREASURE GLOBAL INC cited accounting standard ASU 2020-09 for the first time in this filing series", "evidence": { "adopted": [ "2020-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2020-09 on July 1, 2025." ], "new_standards": [ "2020-09" ], "prior_filed": "2026-02-23", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2020-09 on July 1, 2025.", "prior_accession": "0001213900-26-019296", "prior_url": "https://www.sec.gov/Archives/edgar/data/1905956/000121390026019296/ea0276518-10q_treasure.htm" }, { "id": "d324a0465ae27738", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "T3 Defense Inc.", "cik": 1787518, "ticker": "DFNS", "sic_desc": "Services", "size_tier": "small", "public_float": 71326000.0, "form": "10-Q", "filed": "2026-05-20", "accession": "0001213900-26-059606", "filing_url": "https://www.sec.gov/Archives/edgar/data/1787518/000121390026059606/0001213900-26-059606-index.htm", "headline": "T3 Defense Inc. said management's plans alleviate substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "not comparable", "located_in": "going-concern note", "prior_filed": "2025-11-14", "prior_form": "10-Q", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "Nukkleus Inc.", "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." }, "quote": "For the three month ended March 31, 2026, the Company reported a net operating loss of $3.8 million and net cash used in operations of $4.9 million. Absent any other action, the Company will require additional liquidity to continue its operations for the next 12 months. After evaluating these conditions, management concluded that its plans, when considered in aggregate, alleviate substantial doubt about the Company\u2019s ability to continue as a going concern. Those plans include: (i) the Company\u2019s existing unrestricted cash balance of approximately $7.4 million, sufficient to fund projected\u2026", "prior_accession": "0001213900-25-111026", "prior_url": "https://www.sec.gov/Archives/edgar/data/1787518/000121390025111026/ea0263555-10q_nukkleus.htm" }, { "id": "ca227a4ac252b700", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "SurgePays, Inc.", "cik": 1392694, "ticker": "SURG", "sic_desc": "Telecommunications", "size_tier": "small", "public_float": 43673936.0, "form": "10-Q", "filed": "2026-05-20", "accession": "0001493152-26-024591", "filing_url": "https://www.sec.gov/Archives/edgar/data/1392694/000149315226024591/0001493152-26-024591-index.htm", "headline": "SurgePays, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-12", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company believes it does not have sufficient cash resources on hand to meet its current obligations for a period of more than one year from the issuance date of these financial statements. These conditions create substantial doubt about the Company\u2019s ability to continue as a going concern within the twelve-month period subsequent to the date that these consolidated financial statements are issued. The consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. 10 SURGEPAYS, INC. AND SUBSIDIARIES NOTES TO\u2026", "prior_accession": "0001493152-25-021950", "prior_url": "https://www.sec.gov/Archives/edgar/data/1392694/000149315225021950/form10-q.htm" }, { "id": "6b1317f1dfcb6958", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Starco Brands, Inc.", "cik": 1539850, "ticker": "STCB", "sic_desc": "Services", "size_tier": "small", "public_float": 36624788.0, "form": "10-Q", "filed": "2026-05-20", "accession": "0001493152-26-024612", "filing_url": "https://www.sec.gov/Archives/edgar/data/1539850/000149315226024612/0001493152-26-024612-index.htm", "headline": "Starco Brands, Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers.", "Revenue is recognized when control of the promised goods or services transfers to the customer, in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services." ], "prior_filed": "2025-11-14", "prior_form": "10-Q", "similarity": 0.014, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers.", "prior_accession": "0001493152-25-023339", "prior_url": "https://www.sec.gov/Archives/edgar/data/1539850/000149315225023339/form10-q.htm" }, { "id": "14cf33169c9d9f17", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Firy Inc.", "cik": 1801661, "ticker": "FIRY", "sic_desc": "Services", "size_tier": "mid", "public_float": 95000000.0, "form": "8-K", "filed": "2026-05-20", "accession": "0001801661-26-000035", "filing_url": "https://www.sec.gov/Archives/edgar/data/1801661/000180166126000035/0001801661-26-000035-index.htm", "headline": "Skillz Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.", "formerly": "Skillz Inc." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c926c7667b8f68dd", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Sachem Capital Corp.", "cik": 1682220, "ticker": "SACH", "sic_desc": "Real estate investment trusts", "size_tier": "mid", "public_float": 117700000.0, "form": "10-Q", "filed": "2026-05-20", "accession": "0001682220-26-000038", "filing_url": "https://www.sec.gov/Archives/edgar/data/1682220/000168222026000038/0001682220-26-000038-index.htm", "headline": "Sachem Capital Corp. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-11-05", "prior_form": "10-Q", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 384, "weakness_first_reported": "2025-05-01", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Effective internal controls are necessary to provide reliable financial reporting and prevent fraud. If we are unable to assert that our internal control over financial reporting is effective, or if our independent registered public accounting 41 Table of Contents firm is unable to express an unqualified opinion as to the effectiveness of our internal control over financial reporting, investors may lose confidence in the accuracy and completeness of our financial reports, the market price of our common shares\u2026", "prior_accession": "0001682220-25-000070", "prior_url": "https://www.sec.gov/Archives/edgar/data/1682220/000168222025000070/sach-20250930.htm" }, { "id": "dbacb05ef708f24f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "STRYKER CORP", "cik": 310764, "ticker": "SYK", "sic_desc": "Medical instruments", "size_tier": "mega", "public_float": 144306436547.0, "form": "8-K", "filed": "2026-05-20", "accession": "0001193125-26-232643", "filing_url": "https://www.sec.gov/Archives/edgar/data/310764/000119312526232643/0001193125-26-232643-index.htm", "headline": "STRYKER CORP's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "dde5948d5edc9df7", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SELECTIS HEALTH, INC.", "cik": 727346, "ticker": "GBCS", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 4747402.0, "form": "8-K", "filed": "2026-05-20", "accession": "0001493152-26-024584", "filing_url": "https://www.sec.gov/Archives/edgar/data/727346/000149315226024584/0001493152-26-024584-index.htm", "headline": "SELECTIS HEALTH, INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "654ac5268444d5ab", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Omnitek Engineering Corp", "cik": 1404804, "ticker": "OMTK", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 266572.0, "form": "10-Q", "filed": "2026-05-20", "accession": "0001096906-26-000839", "filing_url": "https://www.sec.gov/Archives/edgar/data/1404804/000109690626000839/0001096906-26-000839-index.htm", "headline": "Omnitek Engineering Corp changed its revenue recognition disclosure", "evidence": { "new_language": [ "We recognize revenue on various products and services as follows: Products - The Company recognizes revenue from the sale of products as performance obligations are satisfied.", "Those sales predominantly contain a single delivery element and revenue is recognized at a single point in time when ownership, risks and rewards transfer (i.e., the performance obligation has been satisfied)." ], "prior_filed": "2025-11-18", "prior_form": "10-Q", "similarity": 0.106, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "We recognize revenue on various products and services as follows: Products - The Company recognizes revenue from the sale of products as performance obligations are satisfied.", "prior_accession": "0001096906-25-001885", "prior_url": "https://www.sec.gov/Archives/edgar/data/1404804/000109690625001885/omtk-20250930_10q.htm" }, { "id": "0eaf53d7a681842c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "NUTRA PHARMA CORP", "cik": 1119643, "ticker": "NPHC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6762239.0, "form": "10-K", "filed": "2026-05-20", "accession": "0001493152-26-024641", "filing_url": "https://www.sec.gov/Archives/edgar/data/1119643/000149315226024641/0001493152-26-024641-index.htm", "headline": "NUTRA PHARMA CORP disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-02-17", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Doubt about the Company\u2019s Ability to Continue as a Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1, the Company has experienced significant recurring losses from operations, had a significant amount of indebtedness in default, and had significant working capital and stockholders\u2019 deficits. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result\u2026", "prior_accession": "0001493152-26-007044", "prior_url": "https://www.sec.gov/Archives/edgar/data/1119643/000149315226007044/form10-k.htm" }, { "id": "cda3e02d9246edef", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "NUSATRIP Inc", "cik": 2006468, "ticker": "NUTR", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-05-20", "accession": "0001493152-26-024614", "filing_url": "https://www.sec.gov/Archives/edgar/data/2006468/000149315226024614/0001493152-26-024614-index.htm", "headline": "NUSATRIP Inc's Chief Financial Officer departed, with the filing citing for cause", "evidence": { "adverse_language": "for cause", "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ec64299bb256e207", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Maitong Sunshine Cultural Development Co., Ltd", "cik": 2003750, "ticker": "MGSD", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-05-20", "accession": "0001213900-26-059248", "filing_url": "https://www.sec.gov/Archives/edgar/data/2003750/000121390026059248/0001213900-26-059248-index.htm", "headline": "Maitong Sunshine Cultural Development Co., Ltd no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2026-02-20", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001213900-26-018584", "prior_url": "https://www.sec.gov/Archives/edgar/data/2003750/000121390026018584/ea0274392-10q_maitong.htm" }, { "id": "0416865b474de60e", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Loan Artificial Intelligence Corp.", "cik": 1594968, "ticker": "VEST", "sic_desc": "Services", "size_tier": "small", "public_float": 1230142.0, "form": "10-Q", "filed": "2026-05-20", "accession": "0001683168-26-004149", "filing_url": "https://www.sec.gov/Archives/edgar/data/1594968/000168316826004149/0001683168-26-004149-index.htm", "headline": "Loan Artificial Intelligence Corp. cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "NOTE 6 \u2013 SEGMENT REPORTING The Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, and applied the amendments retrospectively to all prior periods presented." ], "new_standards": [ "2023-07" ], "prior_filed": "2025-11-14", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "NOTE 6 \u2013 SEGMENT REPORTING The Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, and applied the amendments retrospectively to all prior periods presented.", "prior_accession": "0001683168-25-008444", "prior_url": "https://www.sec.gov/Archives/edgar/data/1594968/000168316825008444/loan_i10q-093025.htm" }, { "id": "54218f8848db4ef3", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Jaguar Health, Inc.", "cik": 1585608, "ticker": "JAGX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 28000000.0, "form": "10-Q", "filed": "2026-05-20", "accession": "0001193125-26-232560", "filing_url": "https://www.sec.gov/Archives/edgar/data/1585608/000119312526232560/0001193125-26-232560-index.htm", "headline": "Jaguar Health, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-14", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company expects to continue incurring losses and negative cash flows in future periods. Further, the Company\u2019s future operations, which include the satisfaction of current obligations, are dependent on the success of the Company\u2019s ongoing development and commercialization efforts, as well as securing additional financing and generating positive cash flows from operations. These conditions raise substantial doubt about the Company's ability to continue as a going concern over the next 12 months after the date these financial statements are issued. Although the Company plans to finance its\u2026", "prior_accession": "0001193125-25-282950", "prior_url": "https://www.sec.gov/Archives/edgar/data/1585608/000119312525282950/jagx-20250930.htm" }, { "id": "938b2fdfa1063dd8", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Functional Brands Inc.", "cik": 1837254, "ticker": "MEHA", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 3538920.0, "form": "8-K", "filed": "2026-05-20", "accession": "0001213900-26-059603", "filing_url": "https://www.sec.gov/Archives/edgar/data/1837254/000121390026059603/0001213900-26-059603-index.htm", "headline": "Functional Brands Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "03ea817fa71a3842", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "EnerSys", "cik": 1289308, "ticker": "ENS", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 4153025193.0, "form": "10-K", "filed": "2026-05-20", "accession": "0001628280-26-036900", "filing_url": "https://www.sec.gov/Archives/edgar/data/1289308/000162828026036900/0001628280-26-036900-index.htm", "headline": "EnerSys cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2026, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09 for the year ended March 31, 2026, and applied the new disclosure requirements prospectively to the current annual period." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-05-21", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09 for the year ended March 31, 2026, and applied the new disclosure requirements prospectively to the current annual period.", "prior_accession": "0001289308-25-000017", "prior_url": "https://www.sec.gov/Archives/edgar/data/1289308/000128930825000017/ens-20250331.htm" }, { "id": "ba7b0d1684069acc", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Elvictor Group, Inc.", "cik": 1741489, "ticker": "ELVG", "sic_desc": "Services", "size_tier": "small", "public_float": 10361219.0, "form": "10-Q", "filed": "2026-05-20", "accession": "0001213900-26-059466", "filing_url": "https://www.sec.gov/Archives/edgar/data/1741489/000121390026059466/0001213900-26-059466-index.htm", "headline": "Elvictor Group, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "filing body", "prior_filed": "2025-11-14", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "While the Company generated net income of $135,613 for the three-month period ended March 31, 2026, and total stockholders' equity increased to $492,687, management has determined that the accumulated deficit and working capital deficit continue to raise substantial doubt about the Company's ability to continue as a going concern for a period of twelve months from the date these financial statements are issued. In response to these conditions, management has developed and is actively executing a plan intended to alleviate substantial doubt. The principal elements of management\u2019s plan are as\u2026", "prior_accession": "0001213900-25-110653", "prior_url": "https://www.sec.gov/Archives/edgar/data/1741489/000121390025110653/ea0264204-10q_elvictor.htm" }, { "id": "6faefccd7fee50ce", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Eline Entertainment Group, Inc.", "cik": 1043150, "ticker": "EEGI", "sic_desc": "Construction", "size_tier": "small", "public_float": 3309811.0, "form": "10-Q", "filed": "2026-05-20", "accession": "0001683168-26-004156", "filing_url": "https://www.sec.gov/Archives/edgar/data/1043150/000168316826004156/0001683168-26-004156-index.htm", "headline": "Eline Entertainment Group, Inc. cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "NOTE 6 \u2013 SEGMENT REPORTING The Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, and applied the amendments retrospectively to all prior periods presented." ], "new_standards": [ "2023-07" ], "prior_filed": "2025-11-14", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "NOTE 6 \u2013 SEGMENT REPORTING The Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, and applied the amendments retrospectively to all prior periods presented.", "prior_accession": "0001683168-25-008443", "prior_url": "https://www.sec.gov/Archives/edgar/data/1043150/000168316825008443/eline_i10q-093025.htm" }, { "id": "a6db4ddfecccc4f2", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "EQUUS TOTAL RETURN, INC.", "cik": 878932, "ticker": "EQS", "sic_desc": "", "size_tier": "small", "public_float": 8642891.0, "form": "10-Q", "filed": "2026-05-20", "accession": "0001712543-26-000039", "filing_url": "https://www.sec.gov/Archives/edgar/data/878932/000171254326000039/0001712543-26-000039-index.htm", "headline": "EQUUS TOTAL RETURN, INC. cited accounting standards ASU 2023-09, ASU 2024-04 for the first time in this filing series", "evidence": { "adopted": [ "2023-09", "2024-04" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "Accounting Standards Recently Adopted\u2014On January 1, 2025, we adopted ASU 2023-09, \u201cIncome Taxes (Topic 740): Improvements to Income Tax Disclosures\u201d.", "On January 1, 2026, we adopted ASU 2024-04, \u201cDebt with Conversion and Other Options (Subtopic 470-20), Induced Conversions of Convertible Debt Instruments\u201d." ], "new_standards": [ "2017-01", "2023-09", "2024-03", "2024-04", "2025-01" ], "prior_filed": "2025-12-18", "prior_form": "10-Q/A", "restates_existing_policy": false, "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." }, "quote": "Accounting Standards Recently Adopted\u2014On January 1, 2025, we adopted ASU 2023-09, \u201cIncome Taxes (Topic 740): Improvements to Income Tax Disclosures\u201d.", "prior_accession": "0001096906-25-002136", "prior_url": "https://www.sec.gov/Archives/edgar/data/878932/000109690625002136/eqs_10qa.htm" }, { "id": "99c6d612f80465ad", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Digital Brands Group, Inc.", "cik": 1668010, "ticker": "DBGI", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 40197117.0, "form": "10-Q", "filed": "2026-05-20", "accession": "0001493152-26-024610", "filing_url": "https://www.sec.gov/Archives/edgar/data/1668010/000149315226024610/0001493152-26-024610-index.htm", "headline": "Digital Brands Group, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-11-14", "prior_form": "10-Q", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001493152-25-023616", "prior_url": "https://www.sec.gov/Archives/edgar/data/1668010/000149315225023616/form10-q.htm" }, { "id": "5956328b55a873ba", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Cyber Enviro-Tech, Inc.", "cik": 1935092, "ticker": "CETI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 13254041.0, "form": "10-K", "filed": "2026-05-20", "accession": "0001079973-26-000703", "filing_url": "https://www.sec.gov/Archives/edgar/data/1935092/000107997326000703/0001079973-26-000703-index.htm", "headline": "Cyber Enviro-Tech, Inc. cited accounting standards ASU 2020-06, ASU 2024-04 for the first time in this filing series", "evidence": { "adopted": [ "2020-06", "2024-04" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "Convertible Debt Effective January 1, 2025, the Company adopted ASU 2024-04, Induced Conversions of Convertible Debt Instruments, which clarifies the accounting guidance for settlements of convertible debt instruments that occur after the adoption of ASU 2020-06.", "Convertible Debt Effective January 1, 2025, the Company adopted ASU 2024-04, Induced Conversions of Convertible Debt Instruments, which clarifies the accounting guidance for settlements of convertible debt instruments that occur after the adoption of ASU 2020-06." ], "new_standards": [ "2020-06", "2024-04", "2025-05" ], "prior_filed": "2025-04-14", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Convertible Debt Effective January 1, 2025, the Company adopted ASU 2024-04, Induced Conversions of Convertible Debt Instruments, which clarifies the accounting guidance for settlements of convertible debt instruments that occur after the adoption of ASU 2020-06.", "prior_accession": "0001079973-25-000641", "prior_url": "https://www.sec.gov/Archives/edgar/data/1935092/000107997325000641/ceti_10k.htm" }, { "id": "cb7c72bbe89bf986", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Cosmos Health Inc.", "cik": 1474167, "ticker": "COSM", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 16560581.0, "form": "10-Q", "filed": "2026-05-20", "accession": "0001477932-26-003357", "filing_url": "https://www.sec.gov/Archives/edgar/data/1474167/000147793226003357/0001477932-26-003357-index.htm", "headline": "Cosmos Health Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-14", "prior_form": "10-Q", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "As of March 31, 2026, the Company had cash and cash equivalents of $514,702 and restricted cash of $1,644,219, compared to $715,674 and $2,744,219 as of December 31, 2025. The Company also had positive working capital of $2,812,487, an accumulated deficit of $135,972,696, and stockholders\u2019 equity of $19,826,359. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern for a period of 12 months from the date of this filing. While the Company\u2019s revenues have grown, they remain insufficient to fund operating expenses and meet debt obligations as they\u2026", "prior_accession": "0001477932-25-008322", "prior_url": "https://www.sec.gov/Archives/edgar/data/1474167/000147793225008322/cosm_10q.htm" }, { "id": "9cf8ca2d8e78329a", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Charlie's Holdings, Inc.", "cik": 1134765, "ticker": "CHUC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 17900000.0, "form": "10-Q", "filed": "2026-05-20", "accession": "0001437749-26-017948", "filing_url": "https://www.sec.gov/Archives/edgar/data/1134765/000143774926017948/0001437749-26-017948-index.htm", "headline": "Charlie's Holdings, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-11-19", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Net cash used in continuing operating activities was approximately $1,105,000. The Company had a stockholders\u2019 equity of $3,108,000 at March 31, 2026. During the three months ended March 31, 2026, the Company\u2019s working capital was increased to $4,843,000 from $3,137,000 as of December 31, 2025. Management evaluated whether these conditions could raise a substantial doubt about the Company\u2019s ability to continue as a going concern. During the year ended December 31, 2025, the Company entered into and closed an Asset Purchase Agreement (the \u201cAgreement\u201d) and subsequent amendment with one of the\u2026", "prior_accession": "0001437749-25-035731", "prior_url": "https://www.sec.gov/Archives/edgar/data/1134765/000143774925035731/chuc20250930_10q.htm" }, { "id": "ff76e40e665e0fe9", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Capstone Holding Corp.", "cik": 887151, "ticker": "CAPS", "sic_desc": "Wholesale trade", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-05-20", "accession": "0001437749-26-017870", "filing_url": "https://www.sec.gov/Archives/edgar/data/887151/000143774926017870/0001437749-26-017870-index.htm", "headline": "Capstone Holding Corp. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-11-18", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "In addition, the Company has generated recurring net losses, including a net loss of $1,915 thousand for the three months ended March 31, 2026, and has had negative cash flow from operations in each of the past two fiscal years. The Company\u2019s recurring net losses, accumulated deficit, and upcoming debt maturities represent conditions that, in the aggregate, could raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date these consolidated financial statements are issued. Management has evaluated these conditions together with the\u2026", "prior_accession": "0001213900-25-111773", "prior_url": "https://www.sec.gov/Archives/edgar/data/887151/000121390025111773/ea0265451-10q_capstone.htm" }, { "id": "c8fcd0f6ac8cfe92", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "CIRTRAN CORP", "cik": 813716, "ticker": "CIRX", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 94157.0, "form": "10-Q", "filed": "2026-05-20", "accession": "0001493152-26-024654", "filing_url": "https://www.sec.gov/Archives/edgar/data/813716/000149315226024654/0001493152-26-024654-index.htm", "headline": "CIRTRAN CORP cited accounting standard ASU 2025-05 for the first time in this filing series", "evidence": { "adopted": [ "2025-05" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Upon adoption of ASU 2025-05 in the year ended December 31, 2025, the Company elected the practical expedient to estimate expected credit losses based on actual uncollected accounts." ], "new_standards": [ "2025-05" ], "prior_filed": "2025-11-20", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "Upon adoption of ASU 2025-05 in the year ended December 31, 2025, the Company elected the practical expedient to estimate expected credit losses based on actual uncollected accounts.", "prior_accession": "0001493152-25-024365", "prior_url": "https://www.sec.gov/Archives/edgar/data/813716/000149315225024365/form10-q.htm" }, { "id": "85262be9795b4e2a", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "CFN Enterprises Inc.", "cik": 1352952, "ticker": "CNFN", "sic_desc": "Business services", "size_tier": "small", "public_float": 7381770.0, "form": "10-Q", "filed": "2026-05-20", "accession": "0001096906-26-000842", "filing_url": "https://www.sec.gov/Archives/edgar/data/1352952/000109690626000842/0001096906-26-000842-index.htm", "headline": "CFN Enterprises Inc. cited accounting standard ASU 2016-02 for the first time in this filing series", "evidence": { "adopted": [ "2016-02" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Leases The Company adopted ASU 2016-02, Leases (Topic 842) using the modified retrospective method." ], "new_standards": [ "2016-02", "2024-01", "2024-03" ], "prior_filed": "2025-11-19", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "Leases The Company adopted ASU 2016-02, Leases (Topic 842) using the modified retrospective method.", "prior_accession": "0001096906-25-001904", "prior_url": "https://www.sec.gov/Archives/edgar/data/1352952/000109690625001904/cnfn-20250930_10q.htm" }, { "id": "2400b6bb2df56328", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "American Fusion, Inc.", "cik": 96664, "ticker": "AMFN", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-05-20", "accession": "0001079973-26-000711", "filing_url": "https://www.sec.gov/Archives/edgar/data/96664/000107997326000711/0001079973-26-000711-index.htm", "headline": "American Fusion, Inc. disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "not comparable", "located_in": "going-concern note", "prior_filed": "2008-11-14", "prior_form": "10-Q", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "Renewal Fuels, Inc.", "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." }, "quote": "Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As of March 31, 2026, the Company has an accumulated deficit of approximately $9.6 million and has incurred recurring losses from operations. These factors raise substantial doubt about the Company's ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Management believes that the completion of the Kepler business merger and\u2026", "prior_accession": "0001361106-08-000440", "prior_url": "https://www.sec.gov/Archives/edgar/data/96664/000136110608000440/renewalfuels_10q-093008.htm" }, { "id": "8e374ccfb67bb7f5", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Adicet Bio, Inc.", "cik": 1720580, "ticker": "ACET", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 84400000.0, "form": "10-K/A", "filed": "2026-05-20", "accession": "0001720580-26-000042", "filing_url": "https://www.sec.gov/Archives/edgar/data/1720580/000172058026000042/0001720580-26-000042-index.htm", "headline": "Adicet Bio, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2026-03-12", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 440, "weakness_first_reported": "2025-03-06", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our management, with the participation of our Chief Executive Officer and Chief Financial Officer, assessed our internal control over financial reporting as of December 31, 2025. Management based its assessment on criteria established in Internal Control\u2014Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission and concluded that our internal control over financial reporting was effective at the reasonable assurance level as of December 31, 2025. This Annual Report on Form\u2026", "prior_accession": "0001720580-26-000008", "prior_url": "https://www.sec.gov/Archives/edgar/data/1720580/000172058026000008/acet-20251231.htm" }, { "id": "f20afa38e3395943", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Sono Group N.V.", "cik": 1840416, "ticker": "SSM", "sic_desc": "Semiconductors", "size_tier": "small", "public_float": 7200000.0, "form": "10-Q", "filed": "2026-05-19", "accession": "0001171843-26-003535", "filing_url": "https://www.sec.gov/Archives/edgar/data/1840416/000117184326003535/0001171843-26-003535-index.htm", "headline": "Sono Group N.V. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-11-20", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Liquidity and Going Concern Analysis The Company is required to evaluate whether there is substantial doubt about its ability to continue as a going concern each reporting period, including interim periods. In evaluating the Company\u2019s ability to continue as a going concern, management considered the conditions and events that could raise substantial doubt about the Company\u2019s ability to continue as a going concern within twelve months after the date these unaudited condensed consolidated financial statements are issued, in accordance with ASC 205-40. Management considered the Company\u2019s current\u2026", "prior_accession": "0001171843-25-007436", "prior_url": "https://www.sec.gov/Archives/edgar/data/1840416/000117184325007436/sev20250930_10q.htm" }, { "id": "ad8cd65ea236d2d4", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Sono Group N.V.", "cik": 1840416, "ticker": "SSM", "sic_desc": "Semiconductors", "size_tier": "small", "public_float": 7200000.0, "form": "10-Q", "filed": "2026-05-19", "accession": "0001171843-26-003535", "filing_url": "https://www.sec.gov/Archives/edgar/data/1840416/000117184326003535/0001171843-26-003535-index.htm", "headline": "Sono Group N.V. cited accounting standard ASU 2023-08 for the first time in this filing series", "evidence": { "adopted": [ "2023-08" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "Recently Adopted and Recently Issued Pronouncements Effective January 1, 2025, the Company adopted ASU 2023-08, Intangibles\u2014Goodwill and Other\u2014Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets." ], "new_standards": [ "2023-08", "2025-01" ], "prior_filed": "2025-11-20", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "Recently Adopted and Recently Issued Pronouncements Effective January 1, 2025, the Company adopted ASU 2023-08, Intangibles\u2014Goodwill and Other\u2014Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets.", "prior_accession": "0001171843-25-007436", "prior_url": "https://www.sec.gov/Archives/edgar/data/1840416/000117184325007436/sev20250930_10q.htm" }, { "id": "04de553d3ee642d0", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "MADE IN USA INC.", "cik": 1977837, "ticker": "USDW", "sic_desc": "Services", "size_tier": "small", "public_float": 1496222.0, "form": "NT 10-K", "filed": "2026-05-19", "accession": "0001683168-26-004122", "filing_url": "https://www.sec.gov/Archives/edgar/data/1977837/000168316826004122/0001683168-26-004122-index.htm", "headline": "MADE IN USA INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -10, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Due to events unforeseen by the Company, it is unable to complete its Annual Report on Form 10-K for the period ending February 28, 2026 without an unreasonable effort and expense, in time to file such Report by May 29, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Due to events unforeseen by the Company, it is unable to complete its Annual Report on Form 10-K for the period ending February 28, 2026 without an unreasonable effort and expense, in time to file such Report by May 29, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "ac19def872f413d1", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Linkhome Holdings Inc.", "cik": 2017758, "ticker": "LHAI", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "10-K/A", "filed": "2026-05-19", "accession": "0001213900-26-059081", "filing_url": "https://www.sec.gov/Archives/edgar/data/2017758/000121390026059081/0001213900-26-059081-index.htm", "headline": "Linkhome Holdings Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2026-03-26", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "After reconsideration of the impact of the material weakness in the Company\u2019s internal control over financial reporting disclosed in the Original 10-K, management has concluded that the Company\u2019s disclosure controls and procedures were not effective as of December 31, 2025, in order to maintain consistency with management\u2019s conclusion regarding the effectiveness of the Company\u2019s internal control over financial reporting as of the same date. In accordance with Rule 12b-15 under the Securities Exchange Act of 1934\u2026", "prior_accession": "0001213900-26-034538", "prior_url": "https://www.sec.gov/Archives/edgar/data/2017758/000121390026034538/ea0281818-10k_linkhome.htm" }, { "id": "fd1a50e7fd2139d9", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "KULICKE & SOFFA INDUSTRIES INC", "cik": 56978, "ticker": "KLIC", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 2808400000.0, "form": "CORRESP", "filed": "2026-05-19", "accession": "0000056978-26-000016", "filing_url": "https://www.sec.gov/Archives/edgar/data/56978/000005697826000016/0000056978-26-000016-index.htm", "headline": "KULICKE & SOFFA INDUSTRIES INC responded to SEC staff comments on segment reporting", "evidence": { "cited_sections": [ "Note 15: Segment Information, page 22" ], "direction": "company to staff", "letter_dated": "2026-03-19", "published_on_edgar": "2026-05-19", "reviewing": "Kulicke and Soffa Industries, Inc. Form 10-Q for the Quarter ended January 3, 2026 Filed February 5, 2026 File No. 000-00121 Dear Melissa Gilmore and Kevin Wood", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Segment reporting", "MD&A", "Goodwill and impairment" ], "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." }, "quote": "We note your table including operating information by segment which includes a negative selling, general, and administrative amount for advanced solutions for the three months ended December 28, 2024. Please revise to include a note explaining the credit balance components in this amount. Response: The Company acknowledges the Staff\u2019s comment. The negative selling, general and administrative (\u201cSG&A\u201d) amount for the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "a153eb614898e98f", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "KULICKE & SOFFA INDUSTRIES INC", "cik": 56978, "ticker": "KLIC", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 2808400000.0, "form": "UPLOAD", "filed": "2026-05-19", "accession": "0000000000-26-002382", "filing_url": "https://www.sec.gov/Archives/edgar/data/56978/000000000026002382/0000000000-26-002382-index.htm", "headline": "SEC staff questioned KULICKE & SOFFA INDUSTRIES INC's accounting for MD&A", "evidence": { "cited_sections": [ "Note 15. Segment Information, page 22" ], "direction": "staff to company", "letter_dated": "2026-03-09", "published_on_edgar": "2026-05-19", "reviewing": "Kulicke & Soffa Industries Inc. Form 10-Q for the Quarter ended January 3, 2026 Filed February 5, 2026 File No. 000-00121 Dear Lester Wong: We have limited our ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Segment reporting", "MD&A" ], "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." }, "quote": "We note your table including operating information by segment which includes a negative selling, general, and administrative amount for advanced solutions for the three months ended December 28, 2024. Please revise to include a note explaining the credit balance components in this amount. 2. We note that you discuss your results of operations on a segment basis in terms of net revenue and gross profit margin. Please\u2026", "prior_accession": "", "prior_url": "" }, { "id": "083e95aac586dba3", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "HAWKINS INC", "cik": 46250, "ticker": "HWKN", "sic_desc": "Wholesale trade", "size_tier": "large", "public_float": 3549600000.0, "form": "UPLOAD", "filed": "2026-05-19", "accession": "0000000000-26-002051", "filing_url": "https://www.sec.gov/Archives/edgar/data/46250/000000000026002051/0000000000-26-002051-index.htm", "headline": "SEC staff questioned HAWKINS INC's accounting for MD&A", "evidence": { "cited_sections": [ "Note 14 - Leases, page 45", "Note 15 - Segment Information, page 45" ], "direction": "staff to company", "letter_dated": "2026-02-27", "published_on_edgar": "2026-05-19", "reviewing": "Hawkins, Inc. Form 10-K for Fiscal Year Ended March 30, 2025 Form 8-K Furnished January 28, 2026 File No. 000-07647 Dear Jeffrey Oldenkamp: We have limited our ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Leases", "Segment reporting", "Non-GAAP measures" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c8ba06e14ae0f250", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "FinTrade Sherpa, Inc.", "cik": 1319643, "ticker": "FTSP", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-19", "accession": "0001199835-26-000178", "filing_url": "https://www.sec.gov/Archives/edgar/data/1319643/000119983526000178/0001199835-26-000178-index.htm", "headline": "FinTrade Sherpa, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 4, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "During the reporting period, the Company began undergoing changes in its executive leadership and board composition to be more suitable to the needs of the Company, including the pending appointment of new officers and directors. As part of the aforementioned change, the Company, accepted the resignation of its auditor. The transition to a new auditor has required additional time for onboarding, review of prior-period workpapers, and completion of required audit procedures. These changes have required additional internal review, re-evaluation of certain disclosures, and coordination among new management personnel, which has further delayed the completion of the financial statements and\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "During the reporting period, the Company began undergoing changes in its executive leadership and board composition to be more suitable to the needs of the Company, including the pending appointment of new officers and directors. As part of the aforementioned change, the Company, accepted the resignation of its auditor. The transition to a new auditor has required additional time for onboarding, review of prior-period workpapers, and completion of required audit procedures. These changes have required additional internal review, re-evaluation of certain disclosures, and coordination among new management personnel, which has further delayed the completion of the financial statements and\u2026", "prior_accession": "", "prior_url": "" }, { "id": "a4af53cbd21aab55", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "AZIO AI HOLDINGS, INC.", "cik": 1563568, "ticker": "AZIO", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 27600000.0, "form": "10-Q", "filed": "2026-05-19", "accession": "0001437749-26-017803", "filing_url": "https://www.sec.gov/Archives/edgar/data/1563568/000143774926017803/0001437749-26-017803-index.htm", "headline": "Envirotech Vehicles, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-20", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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.", "formerly": "Envirotech Vehicles, Inc." }, "quote": "We incurred a net loss of $3,986,923 and $14,036,381 for the three months ended March 31, 2026 and 2025, respectively. Cash used in operating activities was $3,342,098 and $4,217,480 for the three months ended March 31, 2026 and 2025, respectively. Accumulated deficit was $116,575,383 and $112,588,460 as of March 31, 2026 and December 31, 2025, respectively. As a result of these conditions, substantial doubt exists about our ability to continue as a going concern within one year after the filing of this Quarterly Report. The unaudited condensed consolidated financial statements included\u2026", "prior_accession": "0001437749-25-035760", "prior_url": "https://www.sec.gov/Archives/edgar/data/1563568/000143774925035760/adom20250930_10q.htm" }, { "id": "843cd47a75998180", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "EDUCATIONAL DEVELOPMENT CORP", "cik": 31667, "ticker": "EDUC", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 12536500.0, "form": "10-K", "filed": "2026-05-19", "accession": "0001185185-26-001927", "filing_url": "https://www.sec.gov/Archives/edgar/data/31667/000118518526001927/0001185185-26-001927-index.htm", "headline": "EDUCATIONAL DEVELOPMENT CORP said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "filing body", "prior_filed": "2025-05-19", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Actual results could differ from these estimates. Liquidity\u2014In accordance with ASC 205-40, Going Concern, the Company has evaluated whether there are conditions and events considered in the aggregate that raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date that the financial statements are issued. Determining the extent to which conditions or events raises substantial doubt about our ability to continue as a going concern and the extent to which mitigating plans sufficiently alleviate any such substantial doubt requires significant\u2026", "prior_accession": "0001185185-25-000516", "prior_url": "https://www.sec.gov/Archives/edgar/data/31667/000118518525000516/educ10k022825.htm" }, { "id": "13607e8933a3cd5c", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Driven Brands Holdings Inc.", "cik": 1804745, "ticker": "DRVN", "sic_desc": "Services", "size_tier": "large", "public_float": 1000000000.0, "form": "10-K", "filed": "2026-05-19", "accession": "0001804745-26-000048", "filing_url": "https://www.sec.gov/Archives/edgar/data/1804745/000180474526000048/0001804745-26-000048-index.htm", "headline": "Driven Brands Holdings Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-02-26", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "\u2026 systems and technology, and any significant failure, interruption, or security incident could impair our ability to efficiently operate our business or timely or accurately prepare financial reports. \u2022Our failure or our franchisees\u2019 failure to comply with health, employment, and other federal, state, local, and provincial laws, rules, and regulations may lead to losses and harm our brands. \u2022We identified material weaknesses in our internal control over financial reporting and disclosure controls and procedures.\u2026", "prior_accession": "0001804745-25-000010", "prior_url": "https://www.sec.gov/Archives/edgar/data/1804745/000180474525000010/drvn-20241228.htm" }, { "id": "5ee18d76dc1d4886", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "BestGofer Inc.", "cik": 1722556, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-05-19", "accession": "0001722556-26-000023", "filing_url": "https://www.sec.gov/Archives/edgar/data/1722556/000172255626000023/0001722556-26-000023-index.htm", "headline": "BestGofer Inc. said previously issued financial statements should no longer be relied upon", "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) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d671ec6c5800ddfc", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Artiva Biotherapeutics, Inc.", "cik": 1817241, "ticker": "ARTV", "sic_desc": "Biological products", "size_tier": "small", "public_float": 15000000.0, "form": "8-K", "filed": "2026-05-19", "accession": "0001193125-26-229714", "filing_url": "https://www.sec.gov/Archives/edgar/data/1817241/000119312526229714/0001193125-26-229714-index.htm", "headline": "Artiva Biotherapeutics, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "db764974ec44eb0f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AMGEN INC", "cik": 318154, "ticker": "AMGN", "sic_desc": "Biological products", "size_tier": "mega", "public_float": 167600000000.0, "form": "8-K", "filed": "2026-05-19", "accession": "0000318154-26-000097", "filing_url": "https://www.sec.gov/Archives/edgar/data/318154/000031815426000097/0000318154-26-000097-index.htm", "headline": "AMGEN INC's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2fd7dd1b75209292", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "AMC Robotics Corp", "cik": 1937891, "ticker": "AMCI", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 58622752.0, "form": "10-Q", "filed": "2026-05-19", "accession": "0001493152-26-024300", "filing_url": "https://www.sec.gov/Archives/edgar/data/1937891/000149315226024300/0001493152-26-024300-index.htm", "headline": "AMC Robotics Corp reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-11-19", "prior_form": "10-Q", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this evaluation, our Principal Executive Officer and Principal Financial Officer concluded that our disclosure controls and procedures were not effective as of March 31, 2026 because of the material weaknesses in internal control over financial reporting described below. The material weaknesses that have been identified for AMC are as follows: \u25cf Lack of Experienced Accounting Team - AMC lacks qualified in-house accounting staff and resources with adequate knowledge of U.S. GAAP, and proper period-end\u2026", "prior_accession": "0001493152-25-024315", "prior_url": "https://www.sec.gov/Archives/edgar/data/1937891/000149315225024315/form10-q.htm" }, { "id": "d4a9f4391af275bd", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "iSpecimen Inc.", "cik": 1558569, "ticker": "ISPC", "sic_desc": "Commercial physical and biological research", "size_tier": "small", "public_float": 2446936.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001213900-26-058047", "filing_url": "https://www.sec.gov/Archives/edgar/data/1558569/000121390026058047/0001213900-26-058047-index.htm", "headline": "iSpecimen Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it will not be able to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 within the prescribed time period for such filing without unreasonable effort or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it will not be able to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 within the prescribed time period for such filing without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "01c527ab12614290", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "VPR Brands, LP.", "cik": 1376231, "ticker": "VPRB", "sic_desc": "Prepackaged software", "size_tier": "mid", "public_float": 91746806.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001213900-26-057991", "filing_url": "https://www.sec.gov/Archives/edgar/data/1376231/000121390026057991/0001213900-26-057991-index.htm", "headline": "VPR Brands, LP. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The filing by VPR Brands, LP (the \u201cCompany\u201d) of the Company\u2019s Quarterly Report on Form 10-Q for the three months ended March 31, 2026 (the \u201cQuarterly Report\u201d) will be delayed due to the additional time that is required to obtain and compile certain information required to be included in the Quarterly Report, which delay could not be eliminated by the Company without unreasonable effort and expense. The Company expects to file the Quarterly Report no later than May 20, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The filing by VPR Brands, LP (the \u201cCompany\u201d) of the Company\u2019s Quarterly Report on Form 10-Q for the three months ended March 31, 2026 (the \u201cQuarterly Report\u201d) will be delayed due to the additional time that is required to obtain and compile certain information required to be included in the Quarterly Report, which delay could not be eliminated by the Company without unreasonable effort and expense. The Company expects to file the Quarterly Report no later than May 20, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "a01006a459ce9af9", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "VPR Brands, LP.", "cik": 1376231, "ticker": "VPRB", "sic_desc": "Prepackaged software", "size_tier": "mid", "public_float": 91746806.0, "form": "10-Q", "filed": "2026-05-18", "accession": "0001213900-26-058002", "filing_url": "https://www.sec.gov/Archives/edgar/data/1376231/000121390026058002/0001213900-26-058002-index.htm", "headline": "VPR Brands, LP. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-11-14", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "NOTE 3: GOING CONCERN The accompanying unaudited condensed financial statements have been prepared on a going concern basis, which contemplates the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company\u2019s operating results raise substantial doubt about the Company\u2019s ability to continue as a going concern, despite net income of $1,940,561 for the three months ended March 31, 2026, and an accumulated deficit of $6,850,017 as of March 31, 2026. The continuation of the Company as a going concern is dependent upon, among other\u2026", "prior_accession": "0001213900-25-110392", "prior_url": "https://www.sec.gov/Archives/edgar/data/1376231/000121390025110392/ea0263712-10q_vprbrands.htm" }, { "id": "df86f42511090109", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "VISIUM TECHNOLOGIES, INC.", "cik": 1082733, "ticker": "VISM", "sic_desc": "Services", "size_tier": "small", "public_float": 279014.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001654954-26-005039", "filing_url": "https://www.sec.gov/Archives/edgar/data/1082733/000165495426005039/0001654954-26-005039-index.htm", "headline": "VISIUM TECHNOLOGIES, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) 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 and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the period ended March 31, 2026 to be incorporated in the Quarterly\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) 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 and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the period ended March 31, 2026 to be incorporated in the Quarterly\u2026", "prior_accession": "", "prior_url": "" }, { "id": "8fc889002ee3e8d7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Trutankless, Inc.", "cik": 1429393, "ticker": "TKLS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2076375.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001477932-26-003247", "filing_url": "https://www.sec.gov/Archives/edgar/data/1429393/000147793226003247/0001477932-26-003247-index.htm", "headline": "Trutankless, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The accountants could not complete the required financial statements, the auditors could not complete their review of the financial statements and periodic report, and management could not complete the Management\u2019s Discussion and Analysis of such financial statements prior to the filing deadline.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The accountants could not complete the required financial statements, the auditors could not complete their review of the financial statements and periodic report, and management could not complete the Management\u2019s Discussion and Analysis of such financial statements prior to the filing deadline.", "prior_accession": "", "prior_url": "" }, { "id": "60d8913f8c3b9669", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "TRANSUITE.ORG INC.", "cik": 1758699, "ticker": "TRSO", "sic_desc": "Computer services", "size_tier": "small", "public_float": 30802720.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001640334-26-000917", "filing_url": "https://www.sec.gov/Archives/edgar/data/1758699/000164033426000917/0001640334-26-000917-index.htm", "headline": "TRANSUITE.ORG INC. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "fbf7ba47491a0a07", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Sports Entertainment Gaming Global Corp", "cik": 1673481, "ticker": "SEGG", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 5800000.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001493152-26-024211", "filing_url": "https://www.sec.gov/Archives/edgar/data/1673481/000149315226024211/0001493152-26-024211-index.htm", "headline": "Sports Entertainment Gaming Global Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Sports Entertainment Gaming Global Corporation (the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 within the prescribed time period without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Sports Entertainment Gaming Global Corporation (the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 within the prescribed time period without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "5416debe6b904cb2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Solidion Technology Inc.", "cik": 1881551, "ticker": "STI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 9339999.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001213900-26-058481", "filing_url": "https://www.sec.gov/Archives/edgar/data/1881551/000121390026058481/0001213900-26-058481-index.htm", "headline": "Solidion Technology Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (\u201c2026Q1 Form 10-Q\u201d) of Solidion Technology, Inc. (the \u201cCompany\u201d) could not be filed within the prescribed time period due to the fact that the Company was unable to finalize the 2026Q1 Form 10-Q without unreasonable expense or effort. The Company requires additional time to compile and verify the data required to be included in the 2026Q1 Form 10-Q. As a result, the Company could not solicit and obtain the necessary approvals of the 2026Q1 Form 10-Q in a timely fashion prior to the due date of the report. The Company expects to file the 2026Q1 Form 10-Q within the additional time allowed.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (\u201c2026Q1 Form 10-Q\u201d) of Solidion Technology, Inc. (the \u201cCompany\u201d) could not be filed within the prescribed time period due to the fact that the Company was unable to finalize the 2026Q1 Form 10-Q without unreasonable expense or effort. The Company requires additional time to compile and verify the data required to be included in the 2026Q1 Form 10-Q. As a result, the Company could not solicit and obtain the necessary approvals of the 2026Q1 Form 10-Q in a timely fashion prior to the due date of the report. The Company expects to file the 2026Q1 Form 10-Q within the additional time allowed.", "prior_accession": "", "prior_url": "" }, { "id": "af4ae865df70512b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "ScanTech AI Systems Inc.", "cik": 1994624, "ticker": "STAI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 51987305.3, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001104659-26-063118", "filing_url": "https://www.sec.gov/Archives/edgar/data/1994624/000110465926063118/0001104659-26-063118-index.htm", "headline": "ScanTech AI Systems Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant is unable to file its Form 10-Q within the prescribed time period without unreasonable effort or expense due to the need to finalize certain financial disclosures and related documentation for the first quarter ended March 31, 2026. The quarter included complex accounting analysis and adjustments to ensure complete and accurate reporting in compliance with SEC requirements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant is unable to file its Form 10-Q within the prescribed time period without unreasonable effort or expense due to the need to finalize certain financial disclosures and related documentation for the first quarter ended March 31, 2026. The quarter included complex accounting analysis and adjustments to ensure complete and accurate reporting in compliance with SEC requirements.", "prior_accession": "", "prior_url": "" }, { "id": "e19a99225920601b", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "SafeSpace Global Corp", "cik": 1584693, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 33000000.0, "form": "8-K", "filed": "2026-05-18", "accession": "0001493152-26-024198", "filing_url": "https://www.sec.gov/Archives/edgar/data/1584693/000149315226024198/0001493152-26-024198-index.htm", "headline": "SafeSpace Global Corp's auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "CBIZ", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0800878b86ad0a68", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Sachem Capital Corp.", "cik": 1682220, "ticker": "SACH", "sic_desc": "Real estate investment trusts", "size_tier": "mid", "public_float": 117700000.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001682220-26-000031", "filing_url": "https://www.sec.gov/Archives/edgar/data/1682220/000168222026000031/0001682220-26-000031-index.htm", "headline": "Sachem Capital Corp. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 within the prescribed time period without unreasonable effort or expense. Additional time is required to complete the preparation and review of the Company\u2019s financial statements and related disclosures, including the accounting and disclosure review relating to recent transactions.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 within the prescribed time period without unreasonable effort or expense. Additional time is required to complete the preparation and review of the Company\u2019s financial statements and related disclosures, including the accounting and disclosure review relating to recent transactions.", "prior_accession": "", "prior_url": "" }, { "id": "95a0589ad856617a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "SUNRISE REAL ESTATE GROUP INC", "cik": 1083490, "ticker": "SRRE", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 4036163.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001104659-26-063034", "filing_url": "https://www.sec.gov/Archives/edgar/data/1083490/000110465926063034/0001104659-26-063034-index.htm", "headline": "SUNRISE REAL ESTATE GROUP INC told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "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 due to the fact that the Registrant requires additional time to complete its financial statements and disclosures.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "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 due to the fact that the Registrant requires additional time to complete its financial statements and disclosures.", "prior_accession": "", "prior_url": "" }, { "id": "ef5d272947d0ae1e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "SPINDLETOP OIL & GAS CO", "cik": 867038, "ticker": "SPND", "sic_desc": "Mining", "size_tier": "small", "public_float": 2602140.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001017386-26-000070", "filing_url": "https://www.sec.gov/Archives/edgar/data/867038/000101738626000070/0001017386-26-000070-index.htm", "headline": "SPINDLETOP OIL & GAS CO told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Spindletop Oil & Gas Co. is unable to file its quarterly report on Form 10-Q for the period ending March 31, 2026, without unreasonable effort and expense due to the late receipt of information required from purchasers of oil and gas and from third party operators.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Spindletop Oil & Gas Co. is unable to file its quarterly report on Form 10-Q for the period ending March 31, 2026, without unreasonable effort and expense due to the late receipt of information required from purchasers of oil and gas and from third party operators.", "prior_accession": "", "prior_url": "" }, { "id": "241a429cc2e9d3ac", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SOLENO THERAPEUTICS INC", "cik": 1484565, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 4100000000.0, "form": "8-K", "filed": "2026-05-18", "accession": "0001193125-26-228016", "filing_url": "https://www.sec.gov/Archives/edgar/data/1484565/000119312526228016/0001193125-26-228016-index.htm", "headline": "SOLENO THERAPEUTICS INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e5e0adc5cc106a1e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Redwood Mortgage Investors IX", "cik": 1448038, "ticker": "RWDMU", "sic_desc": "Real estate", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001193125-26-227509", "filing_url": "https://www.sec.gov/Archives/edgar/data/1448038/000119312526227509/0001193125-26-227509-index.htm", "headline": "Redwood Mortgage Investors IX filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant could not complete the filing of its Form 10-Q for the three month period ended March 31, 2026 (the \u201cForm 10-Q\u201d) without unreasonable effort and expense because additional time is needed to gather information and complete review processes in order to finalize the Form 10-Q. The Registrant is working diligently to file the Form 10-Q for the three months ended March 31, 2026 as soon as practicable.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant could not complete the filing of its Form 10-Q for the three month period ended March 31, 2026 (the \u201cForm 10-Q\u201d) without unreasonable effort and expense because additional time is needed to gather information and complete review processes in order to finalize the Form 10-Q. The Registrant is working diligently to file the Form 10-Q for the three months ended March 31, 2026 as soon as practicable.", "prior_accession": "", "prior_url": "" }, { "id": "30f519a5fe4288dd", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Polomar Health Services, Inc.", "cik": 1265521, "ticker": "PMHS", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 3610302.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001493152-26-024128", "filing_url": "https://www.sec.gov/Archives/edgar/data/1265521/000149315226024128/0001493152-26-024128-index.htm", "headline": "Polomar Health Services, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements required to be included in its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d). The Company is working diligently to complete the financial statements for the fiscal quarter ended March 31, 2026, and the quarterly report as soon as possible. SEC 1344 (04-09) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements required to be included in its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d). The Company is working diligently to complete the financial statements for the fiscal quarter ended March 31, 2026, and the quarterly report as soon as possible. SEC 1344 (04-09) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "prior_accession": "", "prior_url": "" }, { "id": "eaf6b530d7ba0588", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Onar Holding Corp", "cik": 1682265, "ticker": "ONAR", "sic_desc": "Construction", "size_tier": "small", "public_float": 469641.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001477932-26-003285", "filing_url": "https://www.sec.gov/Archives/edgar/data/1682265/000147793226003285/0001477932-26-003285-index.htm", "headline": "Onar Holding Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "ONAR Holding Corporation (the \u201cCompany\u201d) has determined that it is unable to file the Company\u2019s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) without unreasonable effort or expense and is filing this Notification of Late Filing on Form 12b-25 with respect to the Form 10-Q. As previously reported on the Company\u2019s Form 12b-25 filed on March 31, 2026 with respect to the Company\u2019s Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cNT 10-K\u201d), the Company\u2019s audit firm needs more time to complete its audit procedures and review the financials for the year ended December 31, 2025. As a result of this, the Company has been\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "ONAR Holding Corporation (the \u201cCompany\u201d) has determined that it is unable to file the Company\u2019s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) without unreasonable effort or expense and is filing this Notification of Late Filing on Form 12b-25 with respect to the Form 10-Q. As previously reported on the Company\u2019s Form 12b-25 filed on March 31, 2026 with respect to the Company\u2019s Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cNT 10-K\u201d), the Company\u2019s audit firm needs more time to complete its audit procedures and review the financials for the year ended December 31, 2025. As a result of this, the Company has been\u2026", "prior_accession": "", "prior_url": "" }, { "id": "ca2c9edbd06cacc6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "OZOP ENERGY SOLUTIONS, INC.", "cik": 1679817, "ticker": "OZSC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 5965228.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001493152-26-024156", "filing_url": "https://www.sec.gov/Archives/edgar/data/1679817/000149315226024156/0001493152-26-024156-index.htm", "headline": "OZOP ENERGY SOLUTIONS, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026. Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-Q and in order to permit the Company\u2019s independent registered public accounting firm to complete its review.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026. Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-Q and in order to permit the Company\u2019s independent registered public accounting firm to complete its review.", "prior_accession": "", "prior_url": "" }, { "id": "580ca5c00fb3b3dd", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "OLENOX INDUSTRIES INC.", "cik": 1023994, "ticker": "OLOX", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 7781458.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001213900-26-058474", "filing_url": "https://www.sec.gov/Archives/edgar/data/1023994/000121390026058474/0001213900-26-058474-index.htm", "headline": "OLENOX INDUSTRIES INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Form 10-Q or the quarter ended March 31, 2026 within the prescribed time period without unreasonable effort or expense because of the circumstances described below. The Company went through a merger and multiple acquisitions in 2025; therefore, the consolidation of all entities took longer than expected due to some of the entities having been unaudited. The Company has new auditors and currently expects to file Form 10-K for the year ended December 31, 2025 by May 31, 2026 and Form 10-Q for the quarter ended March 31, 2026 by June 5, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Form 10-Q or the quarter ended March 31, 2026 within the prescribed time period without unreasonable effort or expense because of the circumstances described below. The Company went through a merger and multiple acquisitions in 2025; therefore, the consolidation of all entities took longer than expected due to some of the entities having been unaudited. The Company has new auditors and currently expects to file Form 10-K for the year ended December 31, 2025 by May 31, 2026 and Form 10-Q for the quarter ended March 31, 2026 by June 5, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "e08f1a7724dc6765", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "OLB GROUP, INC.", "cik": 1314196, "ticker": "OLB", "sic_desc": "Business services", "size_tier": "small", "public_float": 3343377.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001213900-26-058048", "filing_url": "https://www.sec.gov/Archives/edgar/data/1314196/000121390026058048/0001213900-26-058048-index.htm", "headline": "OLB GROUP, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "abe4d69d6e32c00f", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "OLB GROUP, INC.", "cik": 1314196, "ticker": "OLB", "sic_desc": "Business services", "size_tier": "small", "public_float": 3343377.0, "form": "10-Q", "filed": "2026-05-18", "accession": "0001213900-26-058054", "filing_url": "https://www.sec.gov/Archives/edgar/data/1314196/000121390026058054/0001213900-26-058054-index.htm", "headline": "OLB GROUP, INC. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-11-14", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001213900-25-110806", "prior_url": "https://www.sec.gov/Archives/edgar/data/1314196/000121390025110806/ea0264969-10q_theolb.htm" }, { "id": "bb83a3236f4fff61", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Nuburu, Inc.", "cik": 1814215, "ticker": "BURU", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 24600000.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001193125-26-229124", "filing_url": "https://www.sec.gov/Archives/edgar/data/1814215/000119312526229124/0001193125-26-229124-index.htm", "headline": "Nuburu, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it will not be able to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cQ1 2026 Form 10-Q\u201d) within the prescribed time period for such filing without unreasonable effort or expense. As previously reported by the Company, during the quarter ended March 31, 2026, the Company consummated, among others: (1) the acquisition of all the ownership interests of Lyocon S.r.l. an Italian company; (2) the acquisition of a controlling interest in Orbit S.r.l., an Italian company; (3) the acquisition of an initial 2.9% interest in Tekne S.p.A (\u201cTekne\u201d), an Italian company, the provision of a \u20ac16,692,000 convertible receivable facility\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it will not be able to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cQ1 2026 Form 10-Q\u201d) within the prescribed time period for such filing without unreasonable effort or expense. As previously reported by the Company, during the quarter ended March 31, 2026, the Company consummated, among others: (1) the acquisition of all the ownership interests of Lyocon S.r.l. an Italian company; (2) the acquisition of a controlling interest in Orbit S.r.l., an Italian company; (3) the acquisition of an initial 2.9% interest in Tekne S.p.A (\u201cTekne\u201d), an Italian company, the provision of a \u20ac16,692,000 convertible receivable facility\u2026", "prior_accession": "", "prior_url": "" }, { "id": "0a84f2aa132156b7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Northann Corp.", "cik": 1923780, "ticker": "NCL", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2335761.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001575872-26-000337", "filing_url": "https://www.sec.gov/Archives/edgar/data/1923780/000157587226000337/0001575872-26-000337-index.htm", "headline": "Northann Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d) with the U.S. Securities Exchange Commission (the \u201cSEC\u201d) by the prescribed due date. As a result, the Registrant could not solicit and obtain the necessary review of the Form 10-Q in a timely fashion prior to the due date of the report. The Registrant requires additional time to compile and verify the data required to be included in the Form 10-Q. The Registrant expects to file the Form 10-Q within the additional time allowed.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d) with the U.S. Securities Exchange Commission (the \u201cSEC\u201d) by the prescribed due date. As a result, the Registrant could not solicit and obtain the necessary review of the Form 10-Q in a timely fashion prior to the due date of the report. The Registrant requires additional time to compile and verify the data required to be included in the Form 10-Q. The Registrant expects to file the Form 10-Q within the additional time allowed.", "prior_accession": "", "prior_url": "" }, { "id": "79289f403fb2365d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "NATURAL ALTERNATIVES INTERNATIONAL INC", "cik": 787253, "ticker": "NAII", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 26717000.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001437749-26-017638", "filing_url": "https://www.sec.gov/Archives/edgar/data/787253/000143774926017638/0001437749-26-017638-index.htm", "headline": "NATURAL ALTERNATIVES INTERNATIONAL INC told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026, within the prescribed time period without unreasonable effort or expense, principally due to the Company\u2019s ongoing efforts to close a new credit facility, including a new term note and working capital line of credit, with increased capacity to support the Company\u2019s expected business growth and provide greater flexibility in working capital and covenant requirements. The new credit facility will replace the Company\u2019s existing term loan and working capital line of credit held by its current institutional lender. The Company has been in active negotiations with the new lending\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026, within the prescribed time period without unreasonable effort or expense, principally due to the Company\u2019s ongoing efforts to close a new credit facility, including a new term note and working capital line of credit, with increased capacity to support the Company\u2019s expected business growth and provide greater flexibility in working capital and covenant requirements. The new credit facility will replace the Company\u2019s existing term loan and working capital line of credit held by its current institutional lender. The Company has been in active negotiations with the new lending\u2026", "prior_accession": "", "prior_url": "" }, { "id": "42108a1bf9c13953", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Maitong Sunshine Cultural Development Co., Ltd", "cik": 2003750, "ticker": "MGSD", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001213900-26-058262", "filing_url": "https://www.sec.gov/Archives/edgar/data/2003750/000121390026058262/0001213900-26-058262-index.htm", "headline": "Maitong Sunshine Cultural Development Co., Ltd told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Maitong Sunshine Cultural Development Co., Ltd. is unable to file its Quarterly Report on Form 10-Q within the required time because there was a delay in completing the calculations necessary to close the books for the quarter.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Maitong Sunshine Cultural Development Co., Ltd. is unable to file its Quarterly Report on Form 10-Q within the required time because there was a delay in completing the calculations necessary to close the books for the quarter.", "prior_accession": "", "prior_url": "" }, { "id": "c306bf2cd4d3e05a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Madison Technologies Inc.", "cik": 1318268, "ticker": "MDEX", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 187863.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001753926-26-000906", "filing_url": "https://www.sec.gov/Archives/edgar/data/1318268/000175392626000906/0001753926-26-000906-index.htm", "headline": "Madison Technologies Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file its Quarterly Report on Form 10-Q for the three month ended March 31, 2026, within the prescribed time period without unreasonable effort and expense to the Registrant. Additional time is required to finalize its financial statements and present complete and accurate information to be filed as part of the Form 10-K for the quarterly period ending March 31, 2026. The Company expects to file the Form 10-Q within the extension period of 5 calendar days.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file its Quarterly Report on Form 10-Q for the three month ended March 31, 2026, within the prescribed time period without unreasonable effort and expense to the Registrant. Additional time is required to finalize its financial statements and present complete and accurate information to be filed as part of the Form 10-K for the quarterly period ending March 31, 2026. The Company expects to file the Form 10-Q within the extension period of 5 calendar days.", "prior_accession": "", "prior_url": "" }, { "id": "e2e5740492a78692", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "MSP Recovery, Inc.", "cik": 1802450, "ticker": "MSPR", "sic_desc": "Services", "size_tier": "small", "public_float": 7239020.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001213900-26-058409", "filing_url": "https://www.sec.gov/Archives/edgar/data/1802450/000121390026058409/0001213900-26-058409-index.htm", "headline": "MSP Recovery, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": false, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) by the prescribed due date without unreasonable effort or expense. The Company is experiencing severe liquidity constraints, is reliant on loan funding to support operations, and is actively evaluating and pursuing financing and reorganization alternatives, including preparation for a potential restructuring process. In addition, the Company\u2019s Chief Financial Officer resigned effective February 17, 2026. The departure of the Chief Financial Officer has created incremental operational constraints in completing the quarter-end financial close process and preparing\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) by the prescribed due date without unreasonable effort or expense. The Company is experiencing severe liquidity constraints, is reliant on loan funding to support operations, and is actively evaluating and pursuing financing and reorganization alternatives, including preparation for a potential restructuring process. In addition, the Company\u2019s Chief Financial Officer resigned effective February 17, 2026. The departure of the Chief Financial Officer has created incremental operational constraints in completing the quarter-end financial close process and preparing\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9d8a36c93df21f4c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "MOBIX LABS, INC", "cik": 1855467, "ticker": "MOBX", "sic_desc": "Semiconductors", "size_tier": "small", "public_float": 37600000.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001493152-26-024249", "filing_url": "https://www.sec.gov/Archives/edgar/data/1855467/000149315226024249/0001493152-26-024249-index.htm", "headline": "MOBIX LABS, INC filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) by the prescribed due date because the Company needs additional time, in part due to turnover within the Company\u2019s accounting department, to finalize review of the Company\u2019s financial statements and evaluation of disclosure controls and procedures to be included in its Form 10-Q. The Company expects to file the quarterly report within the extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) by the prescribed due date because the Company needs additional time, in part due to turnover within the Company\u2019s accounting department, to finalize review of the Company\u2019s financial statements and evaluation of disclosure controls and procedures to be included in its Form 10-Q. The Company expects to file the quarterly report within the extension period.", "prior_accession": "", "prior_url": "" }, { "id": "031ad506ad2ffd9e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Lodging Fund REIT III, Inc.", "cik": 1745032, "ticker": "", "sic_desc": "Real estate investment trusts", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001104659-26-063155", "filing_url": "https://www.sec.gov/Archives/edgar/data/1745032/000110465926063155/0001104659-26-063155-index.htm", "headline": "Lodging Fund REIT III, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(Attached Extra Sheets if Needed) \u200b Lodging Fund REIT III, Inc. (the \"Company\") is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2026 (the \"2026 Q1 10-Q\") within the prescribed time period without unreasonable effort or expense. \u200b", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(Attached Extra Sheets if Needed) \u200b Lodging Fund REIT III, Inc. (the \"Company\") is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2026 (the \"2026 Q1 10-Q\") within the prescribed time period without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "9dc2ca09240e4769", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Loan Artificial Intelligence Corp.", "cik": 1594968, "ticker": "VEST", "sic_desc": "Services", "size_tier": "small", "public_float": 1230142.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001683168-26-004057", "filing_url": "https://www.sec.gov/Archives/edgar/data/1594968/000168316826004057/0001683168-26-004057-index.htm", "headline": "Loan Artificial Intelligence Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant\u2019s quarterly report on Form 10-Q for the three months ended March 31, 2026, could not be filed within the prescribed time period because the Company needs additional time to complete the financial statements and to prepare the Form 10-Q. The registrant anticipates that it will require no more than the additional 5 days allowed to complete and file the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant\u2019s quarterly report on Form 10-Q for the three months ended March 31, 2026, could not be filed within the prescribed time period because the Company needs additional time to complete the financial statements and to prepare the Form 10-Q. The registrant anticipates that it will require no more than the additional 5 days allowed to complete and file the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "22c661a93125434e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Jaguar Health, Inc.", "cik": 1585608, "ticker": "JAGX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 28000000.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001193125-26-228773", "filing_url": "https://www.sec.gov/Archives/edgar/data/1585608/000119312526228773/0001193125-26-228773-index.htm", "headline": "Jaguar Health, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) could not complete the filing of its Annual Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) due to a delay in obtaining and compiling information required to be included in the Form 10-Q including significant and material subsequent event transactions, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) could not complete the filing of its Annual Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) due to a delay in obtaining and compiling information required to be included in the Form 10-Q including significant and material subsequent event transactions, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "35d285799652c53d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Inspired Entertainment, Inc.", "cik": 1615063, "ticker": "INSE", "sic_desc": "Prepackaged software", "size_tier": "mid", "public_float": 199500000.0, "form": "8-K", "filed": "2026-05-18", "accession": "0001493152-26-024183", "filing_url": "https://www.sec.gov/Archives/edgar/data/1615063/000149315226024183/0001493152-26-024183-index.htm", "headline": "Inspired Entertainment, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "24e5bbc8c183ee80", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "IP STRATEGY HOLDINGS, INC.", "cik": 1788230, "ticker": "IPST", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 5087728.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001788230-26-000065", "filing_url": "https://www.sec.gov/Archives/edgar/data/1788230/000178823026000065/0001788230-26-000065-index.htm", "headline": "IP STRATEGY HOLDINGS, INC. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d). The compilation, dissemination, and review of the information required to be presented in the Form 10-Q for the relevant period, including, without limitation, the financial statements to be included therein, has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the Registrant. The Registrant undertakes the responsibility to file, and anticipates that it will file, the Form 10-Q no later than five days after its original\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d). The compilation, dissemination, and review of the information required to be presented in the Form 10-Q for the relevant period, including, without limitation, the financial statements to be included therein, has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the Registrant. The Registrant undertakes the responsibility to file, and anticipates that it will file, the Form 10-Q no later than five days after its original\u2026", "prior_accession": "", "prior_url": "" }, { "id": "624ea11904fb4c7f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "INVO Fertility, Inc.", "cik": 1417926, "ticker": "IVF", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 7381118.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001493152-26-024227", "filing_url": "https://www.sec.gov/Archives/edgar/data/1417926/000149315226024227/0001493152-26-024227-index.htm", "headline": "INVO Fertility, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant is unable to file its Quarterly Report on Form 10-Q for the fiscal period ended March 31, 2026 within the prescribed time period without unreasonable effort or expense. The delay is primarily attributable to the registrant\u2019s inability to complete and file its Annual Report on Form 10-K for the year ended December 31, 2025, which is necessary to finalize the financial information required for inclusion in the Form 10-Q. The delay in filing the Annual Report is primarily related to a recent change in the registrant\u2019s independent registered public accounting firm and the additional time required for the new audit firm to complete its audit procedures, including its review of\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant is unable to file its Quarterly Report on Form 10-Q for the fiscal period ended March 31, 2026 within the prescribed time period without unreasonable effort or expense. The delay is primarily attributable to the registrant\u2019s inability to complete and file its Annual Report on Form 10-K for the year ended December 31, 2025, which is necessary to finalize the financial information required for inclusion in the Form 10-Q. The delay in filing the Annual Report is primarily related to a recent change in the registrant\u2019s independent registered public accounting firm and the additional time required for the new audit firm to complete its audit procedures, including its review of\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b5d066f76db72d66", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Hyperscale Data, Inc.", "cik": 896493, "ticker": "GPUS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 12100000.0, "form": "10-Q", "filed": "2026-05-18", "accession": "0001214659-26-006542", "filing_url": "https://www.sec.gov/Archives/edgar/data/896493/000121465926006542/0001214659-26-006542-index.htm", "headline": "Hyperscale Data, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-11-17", "prior_form": "10-Q", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001214659-25-016799", "prior_url": "https://www.sec.gov/Archives/edgar/data/896493/000121465925016799/hd11725110q.htm" }, { "id": "ad3aebde709100fc", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "HARBOR DIVERSIFIED, INC.", "cik": 899394, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 37400000.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001193125-26-228918", "filing_url": "https://www.sec.gov/Archives/edgar/data/899394/000119312526228918/0001193125-26-228918-index.htm", "headline": "HARBOR DIVERSIFIED, INC. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "This Form 12b-25 (Notification of Late Filing) is being filed by Harbor Diversified, Inc. The Company has determined that it is unable to file the Quarterly Report by the prescribed due date without unreasonable effort or expense. The Company requires additional time to finalize the financial statements and complete the audit for the year ended December 31, 2025. The delay in filing the Quarterly Report is a consequence of the considerable time and resources dedicated by the Company and its independent registered public accounting firm to complete certain items with respect to the preparation, audit and review of the Company\u2019s financial statements included in its Annual Reports on Form 10-K\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "This Form 12b-25 (Notification of Late Filing) is being filed by Harbor Diversified, Inc. The Company has determined that it is unable to file the Quarterly Report by the prescribed due date without unreasonable effort or expense. The Company requires additional time to finalize the financial statements and complete the audit for the year ended December 31, 2025. The delay in filing the Quarterly Report is a consequence of the considerable time and resources dedicated by the Company and its independent registered public accounting firm to complete certain items with respect to the preparation, audit and review of the Company\u2019s financial statements included in its Annual Reports on Form 10-K\u2026", "prior_accession": "", "prior_url": "" }, { "id": "058459412e42081d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "GoHealth, Inc.", "cik": 1808220, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 50600000.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001628280-26-035934", "filing_url": "https://www.sec.gov/Archives/edgar/data/1808220/000162828026035934/0001628280-26-035934-index.htm", "headline": "GoHealth, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) was unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort or expense. The Company is engaged in ongoing discussions with its lenders and other stakeholders regarding strategic alternatives to address the Company\u2019s capital structure and liquidity position. Such alternatives may involve a change of control or other restructuring of the Company. In light of the uncertainty related to such discussions, additional time was required for the Company to compile and analyze certain information and documentation and to finalize certain disclosures required to be included in\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) was unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort or expense. The Company is engaged in ongoing discussions with its lenders and other stakeholders regarding strategic alternatives to address the Company\u2019s capital structure and liquidity position. Such alternatives may involve a change of control or other restructuring of the Company. In light of the uncertainty related to such discussions, additional time was required for the Company to compile and analyze certain information and documentation and to finalize certain disclosures required to be included in\u2026", "prior_accession": "", "prior_url": "" }, { "id": "72af7f15cf241f3b", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "GoHealth, Inc.", "cik": 1808220, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 50600000.0, "form": "10-Q", "filed": "2026-05-18", "accession": "0001628280-26-035953", "filing_url": "https://www.sec.gov/Archives/edgar/data/1808220/000162828026035953/0001628280-26-035953-index.htm", "headline": "GoHealth, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-14", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "In such event, as described above, the Company\u2019s lenders could seek to exercise rights and remedies available to them. Because of the uncertainty of (i) successfully completing operational initiatives to comply with the minimum liquidity covenant and (ii) the outcome of the discussions with the Company\u2019s lenders and other stakeholders, management has concluded there is substantial doubt about the Company\u2019s ability to continue as a going concern within twelve months after the date that these Condensed Consolidated Financial Statements are issued. The Condensed Consolidated Financial Statements\u2026", "prior_accession": "0001628280-25-052376", "prior_url": "https://www.sec.gov/Archives/edgar/data/1808220/000162828025052376/goco-20250930.htm" }, { "id": "e89fee2337b27d23", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Global Innovative Platforms Inc.", "cik": 1837774, "ticker": "GIPL", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 2637128.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001376474-26-000385", "filing_url": "https://www.sec.gov/Archives/edgar/data/1837774/000137647426000385/0001376474-26-000385-index.htm", "headline": "Global Innovative Platforms Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort or expense. Additional time is required for the Registrant to compile and analyze certain information and documentation, complete the preparation of its financial statements, and finalize certain disclosures required to be included in the Form 10-Q, as well as to allow for the review by its independent registered public accounting firm.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort or expense. Additional time is required for the Registrant to compile and analyze certain information and documentation, complete the preparation of its financial statements, and finalize certain disclosures required to be included in the Form 10-Q, as well as to allow for the review by its independent registered public accounting firm.", "prior_accession": "", "prior_url": "" }, { "id": "66cdc6767bead230", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "FutureTech II Acquisition Corp.", "cik": 1889450, "ticker": "", "sic_desc": "Biological products", "size_tier": "small", "public_float": 32588000.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001493152-26-023980", "filing_url": "https://www.sec.gov/Archives/edgar/data/1889450/000149315226023980/0001493152-26-023980-index.htm", "headline": "FutureTech II Acquisition Corp. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort or expense due to the reasons described below. The management of the Company has been working diligently to complete all of the required information for the Form 10-Q, and a substantial part of such information has been completed as of this date. However, the Company requires additional time to prepare, review and finalize its financial statements to be included in the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort or expense due to the reasons described below. The management of the Company has been working diligently to complete all of the required information for the Form 10-Q, and a substantial part of such information has been completed as of this date. However, the Company requires additional time to prepare, review and finalize its financial statements to be included in the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "7fca894abf1adf6d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Foxx Development Holdings Inc.", "cik": 2013807, "ticker": "FOXX", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 26670403.8, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001213900-26-058414", "filing_url": "https://www.sec.gov/Archives/edgar/data/2013807/000121390026058414/0001213900-26-058414-index.htm", "headline": "Foxx Development Holdings Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the three and nine months ended March 31, 2026 (the \u201cForm 10-Q\u201d). The Company is in the change in business strategy to engage in dropship arrangement, which has resulted in excess warehouse space to be subleased at below-lease rates, causing the carrying amount of the right-of-use assets to be not recoverable and to exceed their estimated fair value. As a result, the Company needs additional time and effort to assess the impact of the impairments of its right-of-use assets on the leases that were commenced in January 2026 and is unable to file, without unreasonable\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the three and nine months ended March 31, 2026 (the \u201cForm 10-Q\u201d). The Company is in the change in business strategy to engage in dropship arrangement, which has resulted in excess warehouse space to be subleased at below-lease rates, causing the carrying amount of the right-of-use assets to be not recoverable and to exceed their estimated fair value. As a result, the Company needs additional time and effort to assess the impact of the impairments of its right-of-use assets on the leases that were commenced in January 2026 and is unable to file, without unreasonable\u2026", "prior_accession": "", "prior_url": "" }, { "id": "6324b039fabae02e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Fathom Holdings Inc.", "cik": 1753162, "ticker": "FTHM", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 22281129.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001628280-26-035927", "filing_url": "https://www.sec.gov/Archives/edgar/data/1753162/000162828026035927/0001628280-26-035927-index.htm", "headline": "Fathom Holdings Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cQ1 FY2026 Form 10-Q\u201d). The Company was unable to file its Q1 FY2026 Form 10-Q within the prescribed time period without unreasonable effort or expense because it requires additional time to complete the reporting process and prepare and review the financial statements and disclosures included in the Q1 FY2026 Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cQ1 FY2026 Form 10-Q\u201d). The Company was unable to file its Q1 FY2026 Form 10-Q within the prescribed time period without unreasonable effort or expense because it requires additional time to complete the reporting process and prepare and review the financial statements and disclosures included in the Q1 FY2026 Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "0690c6614ae57f29", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "FEDEX CORP", "cik": 1048911, "ticker": "FDX", "sic_desc": "Transportation and utilities", "size_tier": "mega", "public_float": 66800000000.0, "form": "8-K", "filed": "2026-05-18", "accession": "0001104659-26-063198", "filing_url": "https://www.sec.gov/Archives/edgar/data/1048911/000110465926063198/0001104659-26-063198-index.htm", "headline": "FEDEX CORP's Chief Accounting Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2021d0622e0f6788", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Estrella Immunopharma, Inc.", "cik": 1844417, "ticker": "ESLA", "sic_desc": "Biological products", "size_tier": "small", "public_float": 39971984.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001213900-26-058062", "filing_url": "https://www.sec.gov/Archives/edgar/data/1844417/000121390026058062/0001213900-26-058062-index.htm", "headline": "Estrella Immunopharma, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period due to an administrative delay in completing the filing process. The Registrant expects to file the Form 10-Q on or before the fifth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period due to an administrative delay in completing the filing process. The Registrant expects to file the Form 10-Q on or before the fifth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "e60b0dc10f9f17ca", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Estrella Immunopharma, Inc.", "cik": 1844417, "ticker": "ESLA", "sic_desc": "Biological products", "size_tier": "small", "public_float": 39971984.0, "form": "10-Q", "filed": "2026-05-18", "accession": "0001213900-26-058063", "filing_url": "https://www.sec.gov/Archives/edgar/data/1844417/000121390026058063/0001213900-26-058063-index.htm", "headline": "Estrella Immunopharma, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-12", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern In assessing the Company\u2019s liquidity and the substantial doubt about its ability to continue as a going concern, the Company monitors and analyzes cash on hand and operating expenditure commitments. The Company\u2019s liquidity needs are to meet working capital requirements and operating expense obligations. The Company\u2019s management has considered whether there is substantial doubt about its ability to continue as a going concern based on the following factors: (1) recurring losses from operations of approximately $2.3 million for the three months ended March 31, 2026; (2) an\u2026", "prior_accession": "0001213900-25-109198", "prior_url": "https://www.sec.gov/Archives/edgar/data/1844417/000121390025109198/ea0262756-10q_estrella.htm" }, { "id": "3032b7d2d7770fdb", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Energy Vault Holdings, Inc.", "cik": 1828536, "ticker": "NRGV", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 98100000.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001828536-26-000047", "filing_url": "https://www.sec.gov/Archives/edgar/data/1828536/000182853626000047/0001828536-26-000047-index.htm", "headline": "Energy Vault Holdings, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Energy Vault Holdings, Inc. plans to submit its Quarterly Report on Form 10-Q for the three months ended March 31, 2026 on May 18, 2026, following this filing notification. The extension of time is due to a lender discussion on a subsequent event and associated financial statement reclassification.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Energy Vault Holdings, Inc. plans to submit its Quarterly Report on Form 10-Q for the three months ended March 31, 2026 on May 18, 2026, following this filing notification. The extension of time is due to a lender discussion on a subsequent event and associated financial statement reclassification.", "prior_accession": "", "prior_url": "" }, { "id": "35021477d51cadb0", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Elite Performance Holding Corp", "cik": 1753681, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 9600000.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001477932-26-003274", "filing_url": "https://www.sec.gov/Archives/edgar/data/1753681/000147793226003274/0001477932-26-003274-index.htm", "headline": "Elite Performance Holding Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company was unable to compile the necessary financial information required to prepare a complete filing. Thus, the Company would be unable to file the periodic report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company was unable to compile the necessary financial information required to prepare a complete filing. Thus, the Company would be unable to file the periodic report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period.", "prior_accession": "", "prior_url": "" }, { "id": "2c89e7f2b8921f40", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Edgemode, Inc.", "cik": 1652958, "ticker": "EDGM", "sic_desc": "Services", "size_tier": "small", "public_float": 13072762.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001683168-26-004048", "filing_url": "https://www.sec.gov/Archives/edgar/data/1652958/000168316826004048/0001683168-26-004048-index.htm", "headline": "Edgemode, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file the Quarterly Report on Form 10-Q for the three months ended March 31, 2026 (the \u201cForm 10-Q\u201d) in a timely manner without unreasonable effort or expense, as the Company is still compiling the necessary financial information to complete the filing due to challenges in preparing such financial information. The Company expects to file the Form 10-Q on or prior the fifteenth calendar day following the prescribed due date of the Annual Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file the Quarterly Report on Form 10-Q for the three months ended March 31, 2026 (the \u201cForm 10-Q\u201d) in a timely manner without unreasonable effort or expense, as the Company is still compiling the necessary financial information to complete the filing due to challenges in preparing such financial information. The Company expects to file the Form 10-Q on or prior the fifteenth calendar day following the prescribed due date of the Annual Report.", "prior_accession": "", "prior_url": "" }, { "id": "3f8f9bf927591edc", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "EQUUS TOTAL RETURN, INC.", "cik": 878932, "ticker": "EQS", "sic_desc": "", "size_tier": "small", "public_float": 8642891.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001712543-26-000036", "filing_url": "https://www.sec.gov/Archives/edgar/data/878932/000171254326000036/0001712543-26-000036-index.htm", "headline": "EQUUS TOTAL RETURN, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The finalization of the financial statements of the registrant to be contained in registrant\u2019s quarterly report on Form 10-Q for the three months ended March 31, 2026 cannot be analyzed and completed on a timely basis due to the registrant\u2019s recent change of independent auditors.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The finalization of the financial statements of the registrant to be contained in registrant\u2019s quarterly report on Form 10-Q for the three months ended March 31, 2026 cannot be analyzed and completed on a timely basis due to the registrant\u2019s recent change of independent auditors.", "prior_accession": "", "prior_url": "" }, { "id": "ee04a2829b34f6d6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "EON Resources Inc.", "cik": 1842556, "ticker": "EONR", "sic_desc": "Mining", "size_tier": "small", "public_float": 8300000.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001213900-26-058480", "filing_url": "https://www.sec.gov/Archives/edgar/data/1842556/000121390026058480/0001213900-26-058480-index.htm", "headline": "EON Resources Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d). The compilation, dissemination and review of the information required to be presented in the Form 10-Q for the relevant period, including, without limitation, the financial statements to be included therein, has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the Registrant. The Registrant undertakes the responsibility to file, and anticipates that it will file, the Form 10-Q no later than five days after its original\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d). The compilation, dissemination and review of the information required to be presented in the Form 10-Q for the relevant period, including, without limitation, the financial statements to be included therein, has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the Registrant. The Registrant undertakes the responsibility to file, and anticipates that it will file, the Form 10-Q no later than five days after its original\u2026", "prior_accession": "", "prior_url": "" }, { "id": "34a94ea4f158aa80", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Dalrada Technology Group, Inc.", "cik": 725394, "ticker": "DHTI", "sic_desc": "Services", "size_tier": "small", "public_float": 4950569.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001683168-26-004043", "filing_url": "https://www.sec.gov/Archives/edgar/data/725394/000168316826004043/0001683168-26-004043-index.htm", "headline": "Dalrada Technology Group, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort or expense. Additional time is required for the Registrant to compile and analyze certain information and documentation, complete the preparation of its financial statements, and finalize certain disclosures required to be included in the Form 10-Q, as well as to allow for the review by its independent registered public accounting firm.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort or expense. Additional time is required for the Registrant to compile and analyze certain information and documentation, complete the preparation of its financial statements, and finalize certain disclosures required to be included in the Form 10-Q, as well as to allow for the review by its independent registered public accounting firm.", "prior_accession": "", "prior_url": "" }, { "id": "7ee572674fee7cbf", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Cuentas Inc.", "cik": 1424657, "ticker": "CUEN", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 361644.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001213900-26-058473", "filing_url": "https://www.sec.gov/Archives/edgar/data/1424657/000121390026058473/0001213900-26-058473-index.htm", "headline": "Cuentas Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company could not complete the filing of its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, due to a delay in obtaining and compiling information required to be included in the Company\u2019s Form 10-Q, which delay could not be eliminated by the Company without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company could not complete the filing of its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, due to a delay in obtaining and compiling information required to be included in the Company\u2019s Form 10-Q, which delay could not be eliminated by the Company without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "29000576330901fc", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Corvex, Inc.", "cik": 1734750, "ticker": "MOVE", "sic_desc": "Services", "size_tier": "small", "public_float": 25177318.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001213900-26-058093", "filing_url": "https://www.sec.gov/Archives/edgar/data/1734750/000121390026058093/0001213900-26-058093-index.htm", "headline": "Corvex, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to complete its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d), within the prescribed period without unreasonable effort or expense to the Company. Additional time, resources and effort are required to complete work related to the financial reporting and close procedures with respect to the Form 10-Q. As disclosed in a Current Report on Form 8-K dated March 19, 2026, the Company completed its previously announced merger (the \u201cMerger\u201d), pursuant to an Agreement and Plan of Merger, dated as of March 19, 2026, by and among the Company, Thor Merger Sub Inc. and Corvex Legacy Holdings, Inc. The complexity of accounting\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to complete its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d), within the prescribed period without unreasonable effort or expense to the Company. Additional time, resources and effort are required to complete work related to the financial reporting and close procedures with respect to the Form 10-Q. As disclosed in a Current Report on Form 8-K dated March 19, 2026, the Company completed its previously announced merger (the \u201cMerger\u201d), pursuant to an Agreement and Plan of Merger, dated as of March 19, 2026, by and among the Company, Thor Merger Sub Inc. and Corvex Legacy Holdings, Inc. The complexity of accounting\u2026", "prior_accession": "", "prior_url": "" }, { "id": "373fe1ed7d73b4ec", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Zone Frontier Inc.", "cik": 1956741, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6600000.0, "form": "8-K", "filed": "2026-05-18", "accession": "0001213900-26-058477", "filing_url": "https://www.sec.gov/Archives/edgar/data/1956741/000121390026058477/0001213900-26-058477-index.htm", "headline": "CleanCore Solutions, Inc. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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.", "formerly": "CleanCore Solutions, Inc." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ad609160e2f7feed", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Catheter Precision, Inc.", "cik": 1716621, "ticker": "VTAK", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 3900000.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001437749-26-017508", "filing_url": "https://www.sec.gov/Archives/edgar/data/1716621/000143774926017508/0001437749-26-017508-index.htm", "headline": "Catheter Precision, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Management anticipates the filing of its Quarterly Report within the applicable 5-day extension period provided.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Management anticipates the filing of its Quarterly Report within the applicable 5-day extension period provided.", "prior_accession": "", "prior_url": "" }, { "id": "45b9a580c22bd3e8", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Catheter Precision, Inc.", "cik": 1716621, "ticker": "VTAK", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 3900000.0, "form": "10-Q", "filed": "2026-05-18", "accession": "0001437749-26-017509", "filing_url": "https://www.sec.gov/Archives/edgar/data/1716621/000143774926017509/0001437749-26-017509-index.htm", "headline": "Catheter Precision, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-11-13", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "\u2026 financial statements have been prepared on a going concern basis, which contemplates the realization of assets and settlement of liabilities in the normal course of business, and do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or amounts and classification of liabilities that may result from uncertainty related to its ability to continue as a going concern. 8 Table of Contents The Company has incurred recurring net losses from operations and negative cash flows from operating activities since inception. For the three\u2026", "prior_accession": "0001437749-25-034841", "prior_url": "https://www.sec.gov/Archives/edgar/data/1716621/000143774925034841/vtak20250930_10q.htm" }, { "id": "8eadba4d7ff01165", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "CLOUDASTRUCTURE, INC.", "cik": 1709628, "ticker": "CSAI", "sic_desc": "Computer services", "size_tier": "small", "public_float": 37952272.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001683168-26-004060", "filing_url": "https://www.sec.gov/Archives/edgar/data/1709628/000168316826004060/0001683168-26-004060-index.htm", "headline": "CLOUDASTRUCTURE, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "fb8d19bfdd7d3819", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CFN Enterprises Inc.", "cik": 1352952, "ticker": "CNFN", "sic_desc": "Business services", "size_tier": "small", "public_float": 7381770.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001096906-26-000824", "filing_url": "https://www.sec.gov/Archives/edgar/data/1352952/000109690626000824/0001096906-26-000824-index.htm", "headline": "CFN Enterprises Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cReport\u201d). The Company has determined that it is unable to file the Report within the prescribed time period without unreasonable effort or expense. Additional time is necessary as the Company is still working on the completion of the financial statements for the period ended March 31, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cReport\u201d). The Company has determined that it is unable to file the Report within the prescribed time period without unreasonable effort or expense. Additional time is necessary as the Company is still working on the completion of the financial statements for the period ended March 31, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "c397511923edb666", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CANNAPHARMARX, INC.", "cik": 1081938, "ticker": "CPMD", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 9275020.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001654954-26-005066", "filing_url": "https://www.sec.gov/Archives/edgar/data/1081938/000165495426005066/0001654954-26-005066-index.htm", "headline": "CANNAPHARMARX, INC. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ac8e29f15af1785e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Bespoke Extracts, Inc.", "cik": 1409197, "ticker": "BSPK", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 760000.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001213900-26-058203", "filing_url": "https://www.sec.gov/Archives/edgar/data/1409197/000121390026058203/0001213900-26-058203-index.htm", "headline": "Bespoke Extracts, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "These procedures could not be completed by the prescribed due date without unreasonable effort or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "These procedures could not be completed by the prescribed due date without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "12c441d083838b06", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Bally's Chicago, Inc.", "cik": 1935799, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001935799-26-000008", "filing_url": "https://www.sec.gov/Archives/edgar/data/1935799/000193579926000008/0001935799-26-000008-index.htm", "headline": "Bally's Chicago, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Bally\u2019s Chicago Inc., (the \u201cCompany\u201d) was unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period as additional time is necessary to complete the review of the Company\u2019s financial statements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Bally\u2019s Chicago Inc., (the \u201cCompany\u201d) was unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period as additional time is necessary to complete the review of the Company\u2019s financial statements.", "prior_accession": "", "prior_url": "" }, { "id": "1b4f4bd864eafe32", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "BRB Foods Inc.", "cik": 1976870, "ticker": "BRBF", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001477932-26-003276", "filing_url": "https://www.sec.gov/Archives/edgar/data/1976870/000147793226003276/0001477932-26-003276-index.htm", "headline": "BRB Foods Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "aa358733c4119d03", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BIO KEY INTERNATIONAL INC", "cik": 1019034, "ticker": "BKYI", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 4934779.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001437749-26-017624", "filing_url": "https://www.sec.gov/Archives/edgar/data/1019034/000143774926017624/0001437749-26-017624-index.htm", "headline": "BIO KEY INTERNATIONAL INC filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, presentation and review of certain information required to complete the financial statements to be included in the Form 10-Q could not be completed within the prescribed time period without unreasonable effort and expense to the Company. The Company expects to file the Form 10-Q as soon as reasonably practicable and in any event, on or before the 5th calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, presentation and review of certain information required to complete the financial statements to be included in the Form 10-Q could not be completed within the prescribed time period without unreasonable effort and expense to the Company. The Company expects to file the Form 10-Q as soon as reasonably practicable and in any event, on or before the 5th calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "790bf37ebd200109", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Appsoft Technologies, Inc.", "cik": 1651992, "ticker": "ASFT", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001477932-26-003280", "filing_url": "https://www.sec.gov/Archives/edgar/data/1651992/000147793226003280/0001477932-26-003280-index.htm", "headline": "Appsoft Technologies, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The quarterly report of AppSoft Technologies, Inc. (the \u201cCompany\u201d) is filing this Form 12b-25 with the Securities and Exchange Commission (the \u201cSEC\u201d) to postpone the filing of its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) beyond May 15, 2026, the prescribed due date for such filing, because the Company was unable to finalize its financial results without unreasonable expense or effort. The Company expects to file its Form 10-Q on or before the fifth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The quarterly report of AppSoft Technologies, Inc. (the \u201cCompany\u201d) is filing this Form 12b-25 with the Securities and Exchange Commission (the \u201cSEC\u201d) to postpone the filing of its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) beyond May 15, 2026, the prescribed due date for such filing, because the Company was unable to finalize its financial results without unreasonable expense or effort. The Company expects to file its Form 10-Q on or before the fifth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "0542c2b1ca8f01e6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "American Clean Resources Group, Inc.", "cik": 773717, "ticker": "ACRG", "sic_desc": "Mining", "size_tier": "small", "public_float": 3093836.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001213900-26-058526", "filing_url": "https://www.sec.gov/Archives/edgar/data/773717/000121390026058526/0001213900-26-058526-index.htm", "headline": "American Clean Resources Group, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q (the \u201cForm 10-Q\u201d) for the period ended March 31, 2026, within the prescribed period. The compilation, dissemination and review of the financial information required to be presented in the Form 10-Q has imposed time constraints that have rendered timely filing of the Form 10-Q impractical without undue hardship and expense to the Company. At this time, the Company expects to file the Form 10-Q no later than the fifth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q (the \u201cForm 10-Q\u201d) for the period ended March 31, 2026, within the prescribed period. The compilation, dissemination and review of the financial information required to be presented in the Form 10-Q has imposed time constraints that have rendered timely filing of the Form 10-Q impractical without undue hardship and expense to the Company. At this time, the Company expects to file the Form 10-Q no later than the fifth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "186116843659235c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Akari Therapeutics Plc", "cik": 1541157, "ticker": "AKTX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 15000000.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001493152-26-024230", "filing_url": "https://www.sec.gov/Archives/edgar/data/1541157/000149315226024230/0001493152-26-024230-index.htm", "headline": "Akari Therapeutics Plc filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Quarterly report on Form 10-Q for the period ended March 31, 2026 (\u201cQuarterly Report\u201d) of Akari Therapeutics, Plc (the \u201cCompany\u201d) could not be filed on schedule due to management and counsel devoting substantial time and resources to matters relating to the Company\u2019s previously announced upcoming public offering and the disclosures related thereto.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Quarterly report on Form 10-Q for the period ended March 31, 2026 (\u201cQuarterly Report\u201d) of Akari Therapeutics, Plc (the \u201cCompany\u201d) could not be filed on schedule due to management and counsel devoting substantial time and resources to matters relating to the Company\u2019s previously announced upcoming public offering and the disclosures related thereto.", "prior_accession": "", "prior_url": "" }, { "id": "b9b2e69242a7483f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "AiXin Life International, Inc.", "cik": 835662, "ticker": "AIXN", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 5654766.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001493152-26-024096", "filing_url": "https://www.sec.gov/Archives/edgar/data/835662/000149315226024096/0001493152-26-024096-index.htm", "headline": "AiXin Life International, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Reasons for Delay AiXin Life International, Inc. (the \u201cCompany\u201c) is unable to timely file its Quarterly Report on Form 10-Q for the period ended March 31, 2026, due to a delay in completing the financial statements required to be included therein, and the review procedures related thereto, which delay could not be eliminated by the Company without unreasonable effort and expense. Preliminary Financial Results for the Quarter ended March 31, 2026 The Company\u2019s financial statements have not been sufficiently completed so as to enable the Company to provide appropriate guidance with respect to its results of operations for the three months ended March 31, 2026, as compared to its results of\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Reasons for Delay AiXin Life International, Inc. (the \u201cCompany\u201c) is unable to timely file its Quarterly Report on Form 10-Q for the period ended March 31, 2026, due to a delay in completing the financial statements required to be included therein, and the review procedures related thereto, which delay could not be eliminated by the Company without unreasonable effort and expense. Preliminary Financial Results for the Quarter ended March 31, 2026 The Company\u2019s financial statements have not been sufficiently completed so as to enable the Company to provide appropriate guidance with respect to its results of operations for the three months ended March 31, 2026, as compared to its results of\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d45008a11190f03d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CIRCLE8 GROUP INC", "cik": 1605888, "ticker": "CIRC", "sic_desc": "Services", "size_tier": "mid", "public_float": 98197953.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001605888-26-000021", "filing_url": "https://www.sec.gov/Archives/edgar/data/1605888/000160588826000021/0001605888-26-000021-index.htm", "headline": "ATLANTIC INTERNATIONAL CORP. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Atlantic International Corp is in the process of still gathering information from its recently acquired subsidiary Circle8 BV.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25.", "formerly": "ATLANTIC INTERNATIONAL CORP." }, "quote": "Atlantic International Corp is in the process of still gathering information from its recently acquired subsidiary Circle8 BV.", "prior_accession": "", "prior_url": "" }, { "id": "e4c12ebd7564b46a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ATLANTIC AMERICAN CORP", "cik": 8177, "ticker": "AAME", "sic_desc": "Life insurance", "size_tier": "small", "public_float": 6854118.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001140361-26-021894", "filing_url": "https://www.sec.gov/Archives/edgar/data/8177/000114036126021894/0001140361-26-021894-index.htm", "headline": "ATLANTIC AMERICAN CORP told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Atlantic American Corporation (the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort or expense. The Company requires additional time to compile and analyze all requisite financial information, and the supporting documentation required by the recently adopted Accounting Standards Update No. 2018\u201112, Financial Services\u2014Insurance (Topic 944)\u2014Targeted Improvements to the Accounting for Long-Duration Contracts, in order to complete its financial statements and the Annual Report on Form 10-K for the year ended December 31, 2025 and its financial statements\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Atlantic American Corporation (the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort or expense. The Company requires additional time to compile and analyze all requisite financial information, and the supporting documentation required by the recently adopted Accounting Standards Update No. 2018\u201112, Financial Services\u2014Insurance (Topic 944)\u2014Targeted Improvements to the Accounting for Long-Duration Contracts, in order to complete its financial statements and the Annual Report on Form 10-K for the year ended December 31, 2025 and its financial statements\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d633430b71d3678e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "AMC Robotics Corp", "cik": 1937891, "ticker": "AMCI", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 58622752.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001493152-26-023982", "filing_url": "https://www.sec.gov/Archives/edgar/data/1937891/000149315226023982/0001493152-26-023982-index.htm", "headline": "AMC Robotics Corp filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company requires additional time to compile and process the information necessary resulting from the completion of its recent business combination and other matters.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company requires additional time to compile and process the information necessary resulting from the completion of its recent business combination and other matters.", "prior_accession": "", "prior_url": "" }, { "id": "fd32c7c5b084da33", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "ALTRIA GROUP, INC.", "cik": 764180, "ticker": "MO", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 98000000000.0, "form": "8-K", "filed": "2026-05-18", "accession": "0000764180-26-000073", "filing_url": "https://www.sec.gov/Archives/edgar/data/764180/000076418026000073/0000764180-26-000073-index.htm", "headline": "ALTRIA GROUP, INC.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7876016914c3b3cc", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "AI Technology Group Inc.", "cik": 1289047, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-18", "accession": "0001477932-26-003278", "filing_url": "https://www.sec.gov/Archives/edgar/data/1289047/000147793226003278/0001477932-26-003278-index.htm", "headline": "AI Technology Group Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The auditors have not completed their work in connection with compiling the financial information that is part of the Form 10-Q Report. It is expected the work will be completed within the extended filing period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The auditors have not completed their work in connection with compiling the financial information that is part of the Form 10-Q Report. It is expected the work will be completed within the extended filing period.", "prior_accession": "", "prior_url": "" }, { "id": "7ed6f0b4394e27c4", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "AI Financial Corp", "cik": 862861, "ticker": "AIFC", "sic_desc": "Commodity contracts brokers", "size_tier": "mid", "public_float": 160600000.0, "form": "10-Q", "filed": "2026-05-18", "accession": "0001493152-26-024169", "filing_url": "https://www.sec.gov/Archives/edgar/data/862861/000149315226024169/0001493152-26-024169-index.htm", "headline": "AI Financial Corp disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "not comparable", "located_in": "filing body", "prior_filed": "2026-01-14", "prior_form": "10-Q/A", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "ALT5 Sigma Corp", "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." }, "quote": "As of March 28, 2026, the Company had a working capital deficit of approximately $5.5 million, reflecting total current liabilities of $39.1 million compared to total current assets of $32.2 million. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date these financial statements are issued. In evaluating its ability to meet its obligations, management has considered the following: On January 29, 2026, the Company, through its indirect wholly-owned subsidiary ALT5 Digital Holdings, Inc., drew down $15.0 million under\u2026", "prior_accession": "0001628280-26-002052", "prior_url": "https://www.sec.gov/Archives/edgar/data/862861/000162828026002052/jan-20250927.htm" }, { "id": "3d386024fcd06cd6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "urban-gro, Inc.", "cik": 1706524, "ticker": "FLZH", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 13235644.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057699", "filing_url": "https://www.sec.gov/Archives/edgar/data/1706524/000121390026057699/0001213900-26-057699-index.htm", "headline": "urban-gro, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d), which was due on May 15, 2026. The Company has determined that it is unable to file its Quarterly Report within the prescribed time period without unreasonable effort or expense because additional time is required to finalize its financial statements and related disclosures required to be included in the Quarterly Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d), which was due on May 15, 2026. The Company has determined that it is unable to file its Quarterly Report within the prescribed time period without unreasonable effort or expense because additional time is required to finalize its financial statements and related disclosures required to be included in the Quarterly Report.", "prior_accession": "", "prior_url": "" }, { "id": "782d68d0f7ade70b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "iQSTEL Inc", "cik": 1527702, "ticker": "IQST", "sic_desc": "Telecommunications", "size_tier": "small", "public_float": 33157217.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001663577-26-000145", "filing_url": "https://www.sec.gov/Archives/edgar/data/1527702/000166357726000145/0001663577-26-000145-index.htm", "headline": "iQSTEL Inc told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Quarterly Report on Form 10-Q for the period ended March 31, 2026. The Registrant expects to file the Quarterly Report on or before May 20, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Quarterly Report on Form 10-Q for the period ended March 31, 2026. The Registrant expects to file the Quarterly Report on or before May 20, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "483c46c6b0982f72", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "iPower Inc.", "cik": 1830072, "ticker": "IPW", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 9775042.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001683168-26-004034", "filing_url": "https://www.sec.gov/Archives/edgar/data/1830072/000168316826004034/0001683168-26-004034-index.htm", "headline": "iPower Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "As a result, the Company is unable to timely file its Quarterly Report on Form 10-Q for the nine months ended March 31, 2026 (the \u201cForm 10-Q\u201d) by the prescribed filing deadline without incurring unreasonable effort and/or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "As a result, the Company is unable to timely file its Quarterly Report on Form 10-Q for the nine months ended March 31, 2026 (the \u201cForm 10-Q\u201d) by the prescribed filing deadline without incurring unreasonable effort and/or expense.", "prior_accession": "", "prior_url": "" }, { "id": "c464fc051efa5510", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "XWELL, Inc.", "cik": 1410428, "ticker": "XWEL", "sic_desc": "Services", "size_tier": "small", "public_float": 7535583.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001104659-26-062499", "filing_url": "https://www.sec.gov/Archives/edgar/data/1410428/000110465926062499/0001104659-26-062499-index.htm", "headline": "XWELL, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) will not, without unreasonable effort and expense, be able to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cForm 10-Q\u201d), within the prescribed time period. Additional time is needed for the Company to compile and analyze supporting documentation in order to complete its financial statement preparation and review process to finalize the Form 10-Q. The Company anticipates that it will file the Form 10-Q 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." }, "quote": "(the \u201cCompany\u201d) will not, without unreasonable effort and expense, be able to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cForm 10-Q\u201d), within the prescribed time period. Additional time is needed for the Company to compile and analyze supporting documentation in order to complete its financial statement preparation and review process to finalize the Form 10-Q. The Company anticipates that it will file the Form 10-Q no later than the fifth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "b54c35fa33da4a99", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "WidFit Inc.", "cik": 1912954, "ticker": "", "sic_desc": "Computer services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001912954-26-000006", "filing_url": "https://www.sec.gov/Archives/edgar/data/1912954/000191295426000006/0001912954-26-000006-index.htm", "headline": "WidFit Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant is unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 within the prescribed time period without unreasonable effort or expense. The delay is attributable to additional time required to finalize the accounting, financial statements, and related disclosures arising from the registrant's acquisition of Liberty Home Services LLC (a Washington limited liability company), which closed on December 1, 2025 (the \"Acquisition\"). The Acquisition required the registrant to adopt consolidation procedures for the first time, including the preparation of opening-balance workpapers as of the acquisition date, purchase price allocation under Accounting\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant is unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 within the prescribed time period without unreasonable effort or expense. The delay is attributable to additional time required to finalize the accounting, financial statements, and related disclosures arising from the registrant's acquisition of Liberty Home Services LLC (a Washington limited liability company), which closed on December 1, 2025 (the \"Acquisition\"). The Acquisition required the registrant to adopt consolidation procedures for the first time, including the preparation of opening-balance workpapers as of the acquisition date, purchase price allocation under Accounting\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b3dea16932d6ee7b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Wenyuan Group Corp.", "cik": 723533, "ticker": "WYGC", "sic_desc": "Services", "size_tier": "small", "public_float": 4596119.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023343", "filing_url": "https://www.sec.gov/Archives/edgar/data/723533/000149315226023343/0001493152-26-023343-index.htm", "headline": "Wenyuan Group Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) was unable to obtain the necessary financial information required to complete its quarterly report for the fiscal quarter ended March 31, 2026. As a result, the Company will be unable to file the Form 10-Q in a timely manner without unreasonable effort or expense. The Company anticipates submitting the filing within the extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) was unable to obtain the necessary financial information required to complete its quarterly report for the fiscal quarter ended March 31, 2026. As a result, the Company will be unable to file the Form 10-Q in a timely manner without unreasonable effort or expense. The Company anticipates submitting the filing within the extension period.", "prior_accession": "", "prior_url": "" }, { "id": "67c2f321361953cc", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Welsis Corp.", "cik": 1887912, "ticker": "WLSS", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001640334-26-000883", "filing_url": "https://www.sec.gov/Archives/edgar/data/1887912/000164033426000883/0001640334-26-000883-index.htm", "headline": "Welsis Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "5d58300c3d36acf6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "DataMeds AI, Inc.", "cik": 2030763, "ticker": "MEDS", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 27100000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023822", "filing_url": "https://www.sec.gov/Archives/edgar/data/2030763/000149315226023822/0001493152-26-023822-index.htm", "headline": "Wellgistics Health, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d), which is due on May 15, 2026. The Company has determined that the Form 10-Q cannot be filed within the prescribed time period without unreasonable effort or expense. The Company requires additional time to complete the preparation and review of its financial statements and related disclosures to be included in the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25.", "formerly": "Wellgistics Health, Inc." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d), which is due on May 15, 2026. The Company has determined that the Form 10-Q cannot be filed within the prescribed time period without unreasonable effort or expense. The Company requires additional time to complete the preparation and review of its financial statements and related disclosures to be included in the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "5033d8ac0316f3dc", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "WASTE ENERGY CORP.", "cik": 1515139, "ticker": "WAST", "sic_desc": "Business services", "size_tier": "small", "public_float": 5521171.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023254", "filing_url": "https://www.sec.gov/Archives/edgar/data/1515139/000149315226023254/0001493152-26-023254-index.htm", "headline": "WASTE ENERGY CORP. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Additional time is needed for the registrant to compile and analyze supporting documentation in order to complete the Form 10-Q and to permit the Company\u2019s independent registered public accounting firm to complete its review.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Additional time is needed for the registrant to compile and analyze supporting documentation in order to complete the Form 10-Q and to permit the Company\u2019s independent registered public accounting firm to complete its review.", "prior_accession": "", "prior_url": "" }, { "id": "e57cdeb7cd4f6a10", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Vynleads, Inc.", "cik": 1745078, "ticker": "VYND", "sic_desc": "Services", "size_tier": "small", "public_float": 4968207.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001079973-26-000670", "filing_url": "https://www.sec.gov/Archives/edgar/data/1745078/000107997326000670/0001079973-26-000670-index.htm", "headline": "Vynleads, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time because of delays in completing the preparation of its financial statements and its management discussion and analysis 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." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time because of delays in completing the preparation of its financial statements and its management discussion and analysis The Registrant anticipates that it will file the Quarterly Report no later than the fifth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "b38682972229f76d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Voyager Acquisition Corp./Cayman Islands", "cik": 2006815, "ticker": "", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 270000000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001829126-26-005339", "filing_url": "https://www.sec.gov/Archives/edgar/data/2006815/000182912626005339/0001829126-26-005339-index.htm", "headline": "Voyager Acquisition Corp./Cayman Islands filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time because the Registrant requires additional time to complete the preparation of its financial statements, management\u2019s discussion and analysis, and related disclosures in connection with the Registrant\u2019s pending business combination with Veraxa Biotech AG and the significant shareholder redemptions that occurred during the quarter. The original filing date applicable to smaller reporting companies was May 15, 2026. The Registrant is still in the process of compiling the required information to\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time because the Registrant requires additional time to complete the preparation of its financial statements, management\u2019s discussion and analysis, and related disclosures in connection with the Registrant\u2019s pending business combination with Veraxa Biotech AG and the significant shareholder redemptions that occurred during the quarter. The original filing date applicable to smaller reporting companies was May 15, 2026. The Registrant is still in the process of compiling the required information to\u2026", "prior_accession": "", "prior_url": "" }, { "id": "abdd2fc57d71c8ed", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Vivos Therapeutics, Inc.", "cik": 1716166, "ticker": "VVOS", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 22900000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023733", "filing_url": "https://www.sec.gov/Archives/edgar/data/1716166/000149315226023733/0001493152-26-023733-index.htm", "headline": "Vivos Therapeutics, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without undue hardship and expense because the compilation, dissemination and review of the information required to be properly presented in the Form 10-Q. As of the date hereof, the Company and its independent registered public accounting firm requires additional time to complete the review of SCN\u2019s interim financial statements and to consolidate such financial statements into the Company\u2019s unaudited financial statements for the quarter ended March 31, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without undue hardship and expense because the compilation, dissemination and review of the information required to be properly presented in the Form 10-Q. As of the date hereof, the Company and its independent registered public accounting firm requires additional time to complete the review of SCN\u2019s interim financial statements and to consolidate such financial statements into the Company\u2019s unaudited financial statements for the quarter ended March 31, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "e3ead03efe4a612c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Vivakor, Inc.", "cik": 1450704, "ticker": "VIVK", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 58271094.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001829126-26-005367", "filing_url": "https://www.sec.gov/Archives/edgar/data/1450704/000182912626005367/0001829126-26-005367-index.htm", "headline": "Vivakor, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) 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 and requires additional time to complete its review of the financial statements for the period ended March 31, 2026 to be incorporated in the Quarterly Report. The Registrant anticipates that it will\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) 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 and requires additional time to complete its review of the financial statements for the period ended March 31, 2026 to be incorporated in the Quarterly Report. The Registrant anticipates that it will\u2026", "prior_accession": "", "prior_url": "" }, { "id": "bc2649a382df30f5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "VisionWave Holdings, Inc.", "cik": 2038439, "ticker": "VWAV", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 24145849.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001731122-26-000743", "filing_url": "https://www.sec.gov/Archives/edgar/data/2038439/000173112226000743/0001731122-26-000743-index.htm", "headline": "VisionWave Holdings, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort or expense. Additional time is required for the Registrant to compile and analyze certain information and documentation, complete the preparation of its financial statements, and finalize certain disclosures required to be included in the Form 10-Q, as well as to allow for the review by its independent registered public accounting firm.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort or expense. Additional time is required for the Registrant to compile and analyze certain information and documentation, complete the preparation of its financial statements, and finalize certain disclosures required to be included in the Form 10-Q, as well as to allow for the review by its independent registered public accounting firm.", "prior_accession": "", "prior_url": "" }, { "id": "c0a8e6eba85c735b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Veritas Farms, Inc.", "cik": 1669400, "ticker": "", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057689", "filing_url": "https://www.sec.gov/Archives/edgar/data/1669400/000121390026057689/0001213900-26-057689-index.htm", "headline": "Veritas Farms, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Q1 2026 Quarterly Report within the prescribed time period without unreasonable effort or expense as the Registrant needs additional time to provide information to its independent registered public accounting firm necessary to complete the review of the financial statements for the period ended March 31, 2026. Despite working diligently to timely file its Q1 2026 Quarterly Report, the Company will be unable to complete all work necessary to timely file its Q1 2026 Quarterly Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Q1 2026 Quarterly Report within the prescribed time period without unreasonable effort or expense as the Registrant needs additional time to provide information to its independent registered public accounting firm necessary to complete the review of the financial statements for the period ended March 31, 2026. Despite working diligently to timely file its Q1 2026 Quarterly Report, the Company will be unable to complete all work necessary to timely file its Q1 2026 Quarterly Report.", "prior_accession": "", "prior_url": "" }, { "id": "931eb41e7847b42c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "UpHealth, Inc.", "cik": 1770141, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001193125-26-226598", "filing_url": "https://www.sec.gov/Archives/edgar/data/1770141/000119312526226598/0001193125-26-226598-index.htm", "headline": "UpHealth, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review by the Company of the information required to be presented in the Form 10-Q for the relevant period has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review by the Company of the information required to be presented in the Form 10-Q for the relevant period has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant.", "prior_accession": "", "prior_url": "" }, { "id": "b122fa9221b9be77", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "USA OPPORTUNITY INCOME ONE, INC.", "cik": 1878379, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023408", "filing_url": "https://www.sec.gov/Archives/edgar/data/1878379/000149315226023408/0001493152-26-023408-index.htm", "headline": "USA OPPORTUNITY INCOME ONE, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The filing by USA Opportunity Income One, Inc. (the \u201cCompany\u201d) of the Company\u2019s Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d) will be delayed due to the additional time that is required to obtain and compile certain information required to be included in the Quarterly Report, which delay could not be eliminated by the Company without unreasonable effort and expense. The Company expects to file the Quarterly Report no later than May 20, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The filing by USA Opportunity Income One, Inc. (the \u201cCompany\u201d) of the Company\u2019s Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d) will be delayed due to the additional time that is required to obtain and compile certain information required to be included in the Quarterly Report, which delay could not be eliminated by the Company without unreasonable effort and expense. The Company expects to file the Quarterly Report no later than May 20, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "4c92c3c2297a92e5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "ULIXE CORP.", "cik": 1842138, "ticker": "", "sic_desc": "Business services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001829126-26-005364", "filing_url": "https://www.sec.gov/Archives/edgar/data/1842138/000182912626005364/0001829126-26-005364-index.htm", "headline": "ULIXE CORP. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its quarterly report on Form 10-Q for the period ended March 31, 2026 (the \u201cForm 10-Q\u201d) by May 15, 2026, the filing date applicable to non-accelerated filers, due to a delay experienced by the Registrant in completing its financial statements for such period. As of the date of this Form 12b-25, the Registrant has not filed its annual report on Form 10-K for the fiscal year ended July 31, 2025, its quarterly report on Form 10-Q for the fiscal quarter ended September 30, 2025, or its annual report on Form 10-K for the fiscal year ended December 31, 2025. In light of the foregoing, the Registrant is unable to\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its quarterly report on Form 10-Q for the period ended March 31, 2026 (the \u201cForm 10-Q\u201d) by May 15, 2026, the filing date applicable to non-accelerated filers, due to a delay experienced by the Registrant in completing its financial statements for such period. As of the date of this Form 12b-25, the Registrant has not filed its annual report on Form 10-K for the fiscal year ended July 31, 2025, its quarterly report on Form 10-Q for the fiscal quarter ended September 30, 2025, or its annual report on Form 10-K for the fiscal year ended December 31, 2025. In light of the foregoing, the Registrant is unable to\u2026", "prior_accession": "", "prior_url": "" }, { "id": "c6a9758bc9fc5515", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Two Hands Corp", "cik": 1494413, "ticker": "TWOH", "sic_desc": "Business services", "size_tier": "small", "public_float": 11612621.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001494413-26-000019", "filing_url": "https://www.sec.gov/Archives/edgar/data/1494413/000149441326000019/0001494413-26-000019-index.htm", "headline": "Two Hands Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant could not complete the filing of its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 due to a delay in obtaining and compiling information required to be included in its Form 10-Q, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant could not complete the filing of its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 due to a delay in obtaining and compiling information required to be included in its Form 10-Q, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "d62b3d87b7267169", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "TruGolf Holdings, Inc.", "cik": 1857086, "ticker": "TRUG", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 4900000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023901", "filing_url": "https://www.sec.gov/Archives/edgar/data/1857086/000149315226023901/0001493152-26-023901-index.htm", "headline": "TruGolf Holdings, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) determined that it was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) by the prescribed filing date because the Company requires additional time to complete certain items with respect to the financial statements to be included in the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) determined that it was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) by the prescribed filing date because the Company requires additional time to complete certain items with respect to the financial statements to be included in the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "223c87647391d84d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Trans American Aquaculture, Inc", "cik": 1990446, "ticker": "GRPS", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "small", "public_float": 2355126.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001683168-26-004028", "filing_url": "https://www.sec.gov/Archives/edgar/data/1990446/000168316826004028/0001683168-26-004028-index.htm", "headline": "Trans American Aquaculture, Inc told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company has been unable to complete the review process with the auditor.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company has been unable to complete the review process with the auditor.", "prior_accession": "", "prior_url": "" }, { "id": "141e8cf7a977057d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Thunder Power Holdings, Inc.", "cik": 1912582, "ticker": "AIEV", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 73331275.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057720", "filing_url": "https://www.sec.gov/Archives/edgar/data/1912582/000121390026057720/0001213900-26-057720-index.htm", "headline": "Thunder Power Holdings, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6cc11e25b63bdd5d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "TREASURE GLOBAL INC", "cik": 1905956, "ticker": "TGL", "sic_desc": "Business services", "size_tier": "mid", "public_float": 297600000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057761", "filing_url": "https://www.sec.gov/Archives/edgar/data/1905956/000121390026057761/0001213900-26-057761-index.htm", "headline": "TREASURE GLOBAL INC told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) by within the prescribed time period due to additional time required to complete the review of the Registrant\u2019s interim financial statements and related disclosures, including the completion of review procedures by the Registrant\u2019s independent registered public accounting firm.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) by within the prescribed time period due to additional time required to complete the review of the Registrant\u2019s interim financial statements and related disclosures, including the completion of review procedures by the Registrant\u2019s independent registered public accounting firm.", "prior_accession": "", "prior_url": "" }, { "id": "adc769ef164323c7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "THEGLOBE COM INC", "cik": 1066684, "ticker": "TGLO", "sic_desc": "Services", "size_tier": "small", "public_float": 19311044.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001104659-26-062406", "filing_url": "https://www.sec.gov/Archives/edgar/data/1066684/000110465926062406/0001104659-26-062406-index.htm", "headline": "THEGLOBE COM INC told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to complete the preparation of its Form 10-Q for the period ended March 31, 2026 in a timely matter because of unanticipated delays.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to complete the preparation of its Form 10-Q for the period ended March 31, 2026 in a timely matter because of unanticipated delays.", "prior_accession": "", "prior_url": "" }, { "id": "e8e1e8fe6cfc4c4f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "T3 Defense Inc.", "cik": 1787518, "ticker": "DFNS", "sic_desc": "Services", "size_tier": "small", "public_float": 71326000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057972", "filing_url": "https://www.sec.gov/Archives/edgar/data/1787518/000121390026057972/0001213900-26-057972-index.htm", "headline": "T3 Defense Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cReport\u201d) by the prescribed date of May 15, 2026, without unreasonable effort or expense. Due to the geopolitical and security situation in Israel, the Registrant needs additional time to complete certain disclosures and analyses to be included in the Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cReport\u201d) by the prescribed date of May 15, 2026, without unreasonable effort or expense. Due to the geopolitical and security situation in Israel, the Registrant needs additional time to complete certain disclosures and analyses to be included in the Report.", "prior_accession": "", "prior_url": "" }, { "id": "8d3b4678633b9f5e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "SurgePays, Inc.", "cik": 1392694, "ticker": "SURG", "sic_desc": "Telecommunications", "size_tier": "small", "public_float": 43673936.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023866", "filing_url": "https://www.sec.gov/Archives/edgar/data/1392694/000149315226023866/0001493152-26-023866-index.htm", "headline": "SurgePays, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d) by the May 15, 2026, filing date 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, and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the quarter ended March 31, 2026, to be incorporated in the Quarterly Report. The Registrant anticipates\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d) by the May 15, 2026, filing date 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, and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the quarter ended March 31, 2026, to be incorporated in the Quarterly Report. The Registrant anticipates\u2026", "prior_accession": "", "prior_url": "" }, { "id": "7e842d9b991c5be4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Starfighters Space, Inc.", "cik": 1947016, "ticker": "FJET", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 24680647.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001062993-26-002700", "filing_url": "https://www.sec.gov/Archives/edgar/data/1947016/000106299326002700/0001062993-26-002700-index.htm", "headline": "Starfighters Space, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Management was unable to obtain certain bank information necessary to complete review procedures for the period ended March 31, 2026 in time for filing. Such information is required in order to prepare a complete filing. As a result of this delay the Company is unable to file its quarterly report on Form 10-Q within the prescribed time period without unreasonable effort or expense. The Company expects to file within the extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Management was unable to obtain certain bank information necessary to complete review procedures for the period ended March 31, 2026 in time for filing. Such information is required in order to prepare a complete filing. As a result of this delay the Company is unable to file its quarterly report on Form 10-Q within the prescribed time period without unreasonable effort or expense. The Company expects to file within the extension period.", "prior_accession": "", "prior_url": "" }, { "id": "fc090594631b16fa", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Starco Brands, Inc.", "cik": 1539850, "ticker": "STCB", "sic_desc": "Services", "size_tier": "small", "public_float": 36624788.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023782", "filing_url": "https://www.sec.gov/Archives/edgar/data/1539850/000149315226023782/0001493152-26-023782-index.htm", "headline": "Starco Brands, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is unable to complete the filing of its Quarterly Report on Form 10-Q (\u201cForm 10-Q\u201d) for the quarter ended March 31, 2026. The Registrant has determined that it is unable to file the Quarterly Report within the prescribed time period because it experienced unexpected delay in the collection and compilation of certain information required to be included in the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is unable to complete the filing of its Quarterly Report on Form 10-Q (\u201cForm 10-Q\u201d) for the quarter ended March 31, 2026. The Registrant has determined that it is unable to file the Quarterly Report within the prescribed time period because it experienced unexpected delay in the collection and compilation of certain information required to be included in the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "d2dc3379405d495f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Sow Good Inc.", "cik": 1490161, "ticker": "SOWG", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 101339578.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001829126-26-005374", "filing_url": "https://www.sec.gov/Archives/edgar/data/1490161/000182912626005374/0001829126-26-005374-index.htm", "headline": "Sow Good Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 within the prescribed time period due to additional time required to complete the review of the Registrant\u2019s interim financial statements and related disclosures, including the completion of review procedures by the Registrant\u2019s independent registered public accounting firm.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 within the prescribed time period due to additional time required to complete the review of the Registrant\u2019s interim financial statements and related disclosures, including the completion of review procedures by the Registrant\u2019s independent registered public accounting firm.", "prior_accession": "", "prior_url": "" }, { "id": "f711d94b59dc74b2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Sono Group N.V.", "cik": 1840416, "ticker": "SSM", "sic_desc": "Semiconductors", "size_tier": "small", "public_float": 7200000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001171843-26-003481", "filing_url": "https://www.sec.gov/Archives/edgar/data/1840416/000117184326003481/0001171843-26-003481-index.htm", "headline": "Sono Group N.V. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Sono Group N.V.\u2019s (the \"Registrant\") management has been working to finalize the Registrant\u2019s Quarterly Report on Form 10-Q for the three months ended March 31, 2026 (the \"Quarterly Report\"). The preparation of the Quarterly Report presented significant accounting complexity in the current period, including: (i) the change in the Registrant\u2019s reporting currency from the euro to the U.S. dollar effective January 1, 2026, which required the recasting of all comparative prior-period financial information presented in the Quarterly Report; (ii) the first-time presentation of the Registrant\u2019s legacy solar operations as discontinued operations and the classification of the related assets and\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Sono Group N.V.\u2019s (the \"Registrant\") management has been working to finalize the Registrant\u2019s Quarterly Report on Form 10-Q for the three months ended March 31, 2026 (the \"Quarterly Report\"). The preparation of the Quarterly Report presented significant accounting complexity in the current period, including: (i) the change in the Registrant\u2019s reporting currency from the euro to the U.S. dollar effective January 1, 2026, which required the recasting of all comparative prior-period financial information presented in the Quarterly Report; (ii) the first-time presentation of the Registrant\u2019s legacy solar operations as discontinued operations and the classification of the related assets and\u2026", "prior_accession": "", "prior_url": "" }, { "id": "2b9031ccfdf0045a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "SmartKem, Inc.", "cik": 1817760, "ticker": "SMTK", "sic_desc": "Semiconductors", "size_tier": "small", "public_float": 9705409.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001104659-26-062717", "filing_url": "https://www.sec.gov/Archives/edgar/data/1817760/000110465926062717/0001104659-26-062717-index.htm", "headline": "SmartKem, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cReport\u201d) within the prescribed time period without unreasonable effort and expense. SEC 1344 (04-09) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cReport\u201d) within the prescribed time period without unreasonable effort and expense. SEC 1344 (04-09) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "prior_accession": "", "prior_url": "" }, { "id": "8f7c50b48d0becb8", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Sculptor Diversified Real Estate Income Trust, Inc.", "cik": 1914496, "ticker": "", "sic_desc": "Real estate investment trusts", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-05-15", "accession": "0001914496-26-000086", "filing_url": "https://www.sec.gov/Archives/edgar/data/1914496/000191449626000086/0001914496-26-000086-index.htm", "headline": "Sculptor Diversified Real Estate Income Trust, Inc.'s Chief Financial Officer departed with no named successor", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1c0e2ccc6c3de2b8", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Scilex Holding Co", "cik": 1820190, "ticker": "SCLX", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 233120000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001193125-26-226675", "filing_url": "https://www.sec.gov/Archives/edgar/data/1820190/000119312526226675/0001193125-26-226675-index.htm", "headline": "Scilex Holding Co told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Scilex Holding Company (the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) by May 15, 2026, the prescribed due date, because it requires more time to finalize its financial statements to be included in such Form 10-Q, including the consolidation of Vivasor Holding Company. The Company is working diligently to complete the Form 10-Q as soon as practicable, which the Company anticipates will not be later than the fifth calendar day following the prescribed due date for the Form 10-Q, or May 20, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Scilex Holding Company (the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) by May 15, 2026, the prescribed due date, because it requires more time to finalize its financial statements to be included in such Form 10-Q, including the consolidation of Vivasor Holding Company. The Company is working diligently to complete the Form 10-Q as soon as practicable, which the Company anticipates will not be later than the fifth calendar day following the prescribed due date for the Form 10-Q, or May 20, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "a8b515f805ede1c7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SPLASH BEVERAGE GROUP, INC.", "cik": 1553788, "ticker": "EDVA", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6454754.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001731122-26-000741", "filing_url": "https://www.sec.gov/Archives/edgar/data/1553788/000173112226000741/0001731122-26-000741-index.htm", "headline": "SPLASH BEVERAGE GROUP, INC. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file the 10-Q Quarterly Report for the quarterly period ended March 31, 2026 (the \u201cForm 10-Q\u201d) in a timely manner without unreasonable effort or expense due to the Company\u2019s limited personnel and resources, and the delay in review and preparation of financial statements for the quarter ended March 31, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file the 10-Q Quarterly Report for the quarterly period ended March 31, 2026 (the \u201cForm 10-Q\u201d) in a timely manner without unreasonable effort or expense due to the Company\u2019s limited personnel and resources, and the delay in review and preparation of financial statements for the quarter ended March 31, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "2b751f839a8d441c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SPECIFICITY, INC.", "cik": 1840102, "ticker": "SPTY", "sic_desc": "Services", "size_tier": "small", "public_float": 4551783.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001520138-26-000172", "filing_url": "https://www.sec.gov/Archives/edgar/data/1840102/000152013826000172/0001520138-26-000172-index.htm", "headline": "SPECIFICITY, INC. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to complete its preparation of its Form 10-Q for the period ended March 31, 2026, in a timely matter because of unanticipated delays related to completion of procedures to adjust prior year financials. The Company opened three new bank accounts and one new corporate credit card issued in late December 2025 as part of a transition in banking and lending relationships. The Registrant inadvertently failed to obtain the relevant bank and card statements and record the activity timely in its recently filed Form 10-K for the year ended December 31, 2025. The Registrant's analysis indicates an understatement of cash by approximately $200, an understatement of current\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to complete its preparation of its Form 10-Q for the period ended March 31, 2026, in a timely matter because of unanticipated delays related to completion of procedures to adjust prior year financials. The Company opened three new bank accounts and one new corporate credit card issued in late December 2025 as part of a transition in banking and lending relationships. The Registrant inadvertently failed to obtain the relevant bank and card statements and record the activity timely in its recently filed Form 10-K for the year ended December 31, 2025. The Registrant's analysis indicates an understatement of cash by approximately $200, an understatement of current\u2026", "prior_accession": "", "prior_url": "" }, { "id": "69722d5c9c1d5541", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "SKYTECH ORION GLOBAL CORP.", "cik": 1498067, "ticker": "CTGL", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023489", "filing_url": "https://www.sec.gov/Archives/edgar/data/1498067/000149315226023489/0001493152-26-023489-index.htm", "headline": "SKYTECH ORION GLOBAL CORP. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant\u2019s quarterly report on Form 10-Q could not be filed within the prescribed time period because the Registrant encountered delays in its preparation of its quarterly financial statements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant\u2019s quarterly report on Form 10-Q could not be filed within the prescribed time period because the Registrant encountered delays in its preparation of its quarterly financial statements.", "prior_accession": "", "prior_url": "" }, { "id": "9a59c90937bf30ab", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "AETERNUM HEALTH, INC.", "cik": 764630, "ticker": "AETN", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 4253895.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023460", "filing_url": "https://www.sec.gov/Archives/edgar/data/764630/000149315226023460/0001493152-26-023460-index.htm", "headline": "SHOREPOWER TECHNOLOGIES INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company intends to file the Form 10-Q as soon as possible.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25.", "formerly": "SHOREPOWER TECHNOLOGIES INC." }, "quote": "The Company intends to file the Form 10-Q as soon as possible.", "prior_accession": "", "prior_url": "" }, { "id": "600857bfac0c48af", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "RetinalGenix Technologies Inc.", "cik": 1836295, "ticker": "RTGN", "sic_desc": "Medical instruments", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023424", "filing_url": "https://www.sec.gov/Archives/edgar/data/1836295/000149315226023424/0001493152-26-023424-index.htm", "headline": "RetinalGenix Technologies Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "NARRATIVE The Company is unable to file its Quarterly Report on Form 10Q ended March 31, 2026 by May 15, 2026 without unreasonable effort or expense. The Company requires additional time to finalize its financial statements for such quarterly period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "NARRATIVE The Company is unable to file its Quarterly Report on Form 10Q ended March 31, 2026 by May 15, 2026 without unreasonable effort or expense. The Company requires additional time to finalize its financial statements for such quarterly period.", "prior_accession": "", "prior_url": "" }, { "id": "90bdf4c569b67c33", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "RemSleep Holdings Inc.", "cik": 1412126, "ticker": "RMSL", "sic_desc": "Services", "size_tier": "small", "public_float": 22497600.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057331", "filing_url": "https://www.sec.gov/Archives/edgar/data/1412126/000121390026057331/0001213900-26-057331-index.htm", "headline": "RemSleep Holdings Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d). Additional time is needed to allow the Company\u2019s independent registered public accounting firm to complete its review of the financial statements included in the Form 10-Q. The Company intends to file the Form10-Q on or before April 20, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d). Additional time is needed to allow the Company\u2019s independent registered public accounting firm to complete its review of the financial statements included in the Form 10-Q. The Company intends to file the Form10-Q on or before April 20, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "aa36b41db9d66192", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Regenerative Medical Technology Group Inc.", "cik": 1760026, "ticker": "RMTG", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 612544.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057320", "filing_url": "https://www.sec.gov/Archives/edgar/data/1760026/000121390026057320/0001213900-26-057320-index.htm", "headline": "Regenerative Medical Technology Group Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "77519ab32858882f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Rani Therapeutics Holdings, Inc.", "cik": 1856725, "ticker": "RANI", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 65000000.0, "form": "8-K", "filed": "2026-05-15", "accession": "0001193125-26-226691", "filing_url": "https://www.sec.gov/Archives/edgar/data/1856725/000119312526226691/0001193125-26-226691-index.htm", "headline": "Rani Therapeutics Holdings, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2fa4420d7f063540", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "RWB Health Inc.", "cik": 2107166, "ticker": "", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001477932-26-003231", "filing_url": "https://www.sec.gov/Archives/edgar/data/2107166/000147793226003231/0001477932-26-003231-index.htm", "headline": "RWB Health Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \"Company\") cannot complete the Form 10-Q within the prescribed time period as management is unable to complete a review of its consolidated financial statements by May 15, 2026. The delay cannot be cured without unreasonable effort or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \"Company\") cannot complete the Form 10-Q within the prescribed time period as management is unable to complete a review of its consolidated financial statements by May 15, 2026. The delay cannot be cured without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "4dd1e241b29f306d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "RICHTECH ROBOTICS INC.", "cik": 1963685, "ticker": "RR", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057743", "filing_url": "https://www.sec.gov/Archives/edgar/data/1963685/000121390026057743/0001213900-26-057743-index.htm", "headline": "RICHTECH ROBOTICS INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Form 10-Q for the period ended March 31, 2026 within the prescribed time period without unreasonable effort or expense because the Registrant\u2019s accounting staff needs additional time to finalize the financial statements for the period ended March 31, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Form 10-Q for the period ended March 31, 2026 within the prescribed time period without unreasonable effort or expense because the Registrant\u2019s accounting staff needs additional time to finalize the financial statements for the period ended March 31, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "6d7e7dcfe8c62428", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "RELIABILITY INC", "cik": 34285, "ticker": "RLBY", "sic_desc": "Services", "size_tier": "small", "public_float": 1811021.44, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023875", "filing_url": "https://www.sec.gov/Archives/edgar/data/34285/000149315226023875/0001493152-26-023875-index.htm", "headline": "RELIABILITY INC filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company requires additional time to complete customary review and approval processes associated with the preparation of its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026. Accordingly, the Company was unable to file the report within the prescribed time period without unreasonable effort or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company requires additional time to complete customary review and approval processes associated with the preparation of its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026. Accordingly, the Company was unable to file the report within the prescribed time period without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "b35ea8c0ac8afe89", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "REGO PAYMENT ARCHITECTURES, INC.", "cik": 1437283, "ticker": "RPMT", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 73227402.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001214659-26-006511", "filing_url": "https://www.sec.gov/Archives/edgar/data/1437283/000121465926006511/0001214659-26-006511-index.htm", "headline": "REGO PAYMENT ARCHITECTURES, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Rego Payment Architectures, Inc. requires additional time to complete the document preparation and related procedures required to finalize and file its Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Rego Payment Architectures, Inc. requires additional time to complete the document preparation and related procedures required to finalize and file its Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "2ce9e5cbaf6bf75c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "REALLOYS INC.", "cik": 1567900, "ticker": "ALOY", "sic_desc": "Mining", "size_tier": "small", "public_float": 15779834.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001185185-26-001878", "filing_url": "https://www.sec.gov/Archives/edgar/data/1567900/000118518526001878/0001185185-26-001878-index.htm", "headline": "REALLOYS INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) will not, without unreasonable effort and expense, be able to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cForm 10-Q\u201d), within the prescribed time period. Additional time is needed for the Company to compile and analyze supporting documentation in order to complete its financial statement preparation and review process to finalize the Form 10-Q. The Company anticipates that it will file the Form 10-Q 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." }, "quote": "(the \u201cCompany\u201d) will not, without unreasonable effort and expense, be able to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cForm 10-Q\u201d), within the prescribed time period. Additional time is needed for the Company to compile and analyze supporting documentation in order to complete its financial statement preparation and review process to finalize the Form 10-Q. The Company anticipates that it will file the Form 10-Q no later than the fifth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "207f5110304f449b", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "RBC Bearings INC", "cik": 1324948, "ticker": "RBC", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 12165027584.0, "form": "10-K", "filed": "2026-05-15", "accession": "0001213900-26-057626", "filing_url": "https://www.sec.gov/Archives/edgar/data/1324948/000121390026057626/0001213900-26-057626-index.htm", "headline": "RBC Bearings INC reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-05-16", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 4, "weakness_days_reported": 1379, "weakness_first_reported": "2022-08-05", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, RBC Bearings Incorporated (the Company) maintained, in all material respects, effective internal control over financial reporting as of March 28, 2026, based on the COSO criteria. As indicated in the accompanying Management\u2019s Report on Internal Control Over Financial Reporting, management\u2019s assessment of and conclusion on the effectiveness of internal control over financial reporting did not include the internal controls of VACCO Industries, which is included in the 2026 consolidated financial\u2026", "prior_accession": "0001213900-25-044893", "prior_url": "https://www.sec.gov/Archives/edgar/data/1324948/000121390025044893/ea0241667-10k_rbcbear.htm" }, { "id": "53e27018c02171ae", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "RADNOSTIX INC", "cik": 1038277, "ticker": "INIS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6000000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001437749-26-017390", "filing_url": "https://www.sec.gov/Archives/edgar/data/1038277/000143774926017390/0001437749-26-017390-index.htm", "headline": "RADNOSTIX INC told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) was unable to complete its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 due to additional time needed to complete the valuation and related accounting analysis of certain stock-based compensation awards, including restricted stock units. The Company is working diligently to complete this analysis and expects to file the Form 10-Q within the five-day extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) was unable to complete its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 due to additional time needed to complete the valuation and related accounting analysis of certain stock-based compensation awards, including restricted stock units. The Company is working diligently to complete this analysis and expects to file the Form 10-Q within the five-day extension period.", "prior_accession": "", "prior_url": "" }, { "id": "4623cbef9ba1ec8a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ProtoKinetix, Inc.", "cik": 1128189, "ticker": "PKTX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 2665854.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001079973-26-000677", "filing_url": "https://www.sec.gov/Archives/edgar/data/1128189/000107997326000677/0001079973-26-000677-index.htm", "headline": "ProtoKinetix, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Protokinetix, Incorporated (the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time because of delays in completing the preparation of its financial statements and its management discussion and analysis. The original filing date applicable to smaller reporting companies was May 15, 2026. The Registrant is still in the process of compiling required information to complete the Quarterly Report and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the period ended March 31\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Protokinetix, Incorporated (the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time because of delays in completing the preparation of its financial statements and its management discussion and analysis. The original filing date applicable to smaller reporting companies was May 15, 2026. The Registrant is still in the process of compiling required information to complete the Quarterly Report and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the period ended March 31\u2026", "prior_accession": "", "prior_url": "" }, { "id": "0964e4ecfe86a6c6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ProPhase Labs, Inc.", "cik": 868278, "ticker": "PRPH", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 67230869.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023848", "filing_url": "https://www.sec.gov/Archives/edgar/data/868278/000149315226023848/0001493152-26-023848-index.htm", "headline": "ProPhase Labs, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to timely file its Quarterly Report on Form 10-Q for the Quarter Ended March 31, 2026. The delay in filing is primarily due to the additional time required to complete the Company\u2019s year-end financial reporting process and its Annual Report on Form 10-K, including the completion of the ongoing audit procedures performed by the Company\u2019s independent registered public accounting firm. The Company is working diligently with its auditors to finalize the financial statements and related disclosures and will be filed following the Annual Report on Form 10-K when the Audit for the year ended December 31, 2025 is completed.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to timely file its Quarterly Report on Form 10-Q for the Quarter Ended March 31, 2026. The delay in filing is primarily due to the additional time required to complete the Company\u2019s year-end financial reporting process and its Annual Report on Form 10-K, including the completion of the ongoing audit procedures performed by the Company\u2019s independent registered public accounting firm. The Company is working diligently with its auditors to finalize the financial statements and related disclosures and will be filed following the Annual Report on Form 10-K when the Audit for the year ended December 31, 2025 is completed.", "prior_accession": "", "prior_url": "" }, { "id": "aa088f07e59806e9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Polar Power, Inc.", "cik": 1622345, "ticker": "POLA", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 4752158.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023913", "filing_url": "https://www.sec.gov/Archives/edgar/data/1622345/000149315226023913/0001493152-26-023913-index.htm", "headline": "Polar Power, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d) with the U.S. Securities Exchange Commission (the \u201cSEC\u201d) by the prescribed due date. The Registrant has experienced a delay in completing its financial statements and other disclosures in the Quarterly Report. As a result, the Registrant requires additional time for compilation of the required information to complete the Quarterly Report and ensure adequate disclosure of certain information required to be included in the Quarterly Report. The Registrant expects to file the Quarterly Report\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d) with the U.S. Securities Exchange Commission (the \u201cSEC\u201d) by the prescribed due date. The Registrant has experienced a delay in completing its financial statements and other disclosures in the Quarterly Report. As a result, the Registrant requires additional time for compilation of the required information to complete the Quarterly Report and ensure adequate disclosure of certain information required to be included in the Quarterly Report. The Registrant expects to file the Quarterly Report\u2026", "prior_accession": "", "prior_url": "" }, { "id": "78e8418a4da6bfaa", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "POWERDYNE INTERNATIONAL, INC.", "cik": 1435617, "ticker": "PWDY", "sic_desc": "Services", "size_tier": "small", "public_float": 3484259.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023909", "filing_url": "https://www.sec.gov/Archives/edgar/data/1435617/000149315226023909/0001493152-26-023909-index.htm", "headline": "POWERDYNE INTERNATIONAL, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, by the May 15, 2026, filing deadline 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 the required information to complete the Quarterly Report, and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the period ended March 31, 2026, to be incorporated in the Quarterly Report. The\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, by the May 15, 2026, filing deadline 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 the required information to complete the Quarterly Report, and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the period ended March 31, 2026, to be incorporated in the Quarterly Report. The\u2026", "prior_accession": "", "prior_url": "" }, { "id": "6d3a8294823e696f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "OS Therapies Inc", "cik": 1795091, "ticker": "OSTX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 49600000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057790", "filing_url": "https://www.sec.gov/Archives/edgar/data/1795091/000121390026057790/0001213900-26-057790-index.htm", "headline": "OS Therapies Inc told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "OS Therapies Incorporated (the \u201cCompany\u201d) has determined that it will not be able to file its Quarterly Report on Form 10-Q for its quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) by May 15, 2026, the original due date for such filing, without unreasonable effort or expense, due to delays in compiling and reviewing certain information included in the Form 10-Q resulting primarily from additional time required for the Company to complete the financial statement close process.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "OS Therapies Incorporated (the \u201cCompany\u201d) has determined that it will not be able to file its Quarterly Report on Form 10-Q for its quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) by May 15, 2026, the original due date for such filing, without unreasonable effort or expense, due to delays in compiling and reviewing certain information included in the Form 10-Q resulting primarily from additional time required for the Company to complete the financial statement close process.", "prior_accession": "", "prior_url": "" }, { "id": "2349a65e4439faee", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "ORIGINCLEAR, INC.", "cik": 1419793, "ticker": "OCLN", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 22930634.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001096906-26-000813", "filing_url": "https://www.sec.gov/Archives/edgar/data/1419793/000109690626000813/0001096906-26-000813-index.htm", "headline": "ORIGINCLEAR, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company auditors are in the process of reviewing the financial information of the Company. Due to unforeseeable circumstances financial information to be contained in registrants Form 10-Q for the quarter ended March 31, 2026, cannot be completed on a timely basis, without incurring undue hardship and expense due to unforeseeable circumstance. The Company undertakes the responsibility to file such annual report no later than five (5) days after its original date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company auditors are in the process of reviewing the financial information of the Company. Due to unforeseeable circumstances financial information to be contained in registrants Form 10-Q for the quarter ended March 31, 2026, cannot be completed on a timely basis, without incurring undue hardship and expense due to unforeseeable circumstance. The Company undertakes the responsibility to file such annual report no later than five (5) days after its original date.", "prior_accession": "", "prior_url": "" }, { "id": "48988df939a98087", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "ORAMED PHARMACEUTICALS INC.", "cik": 1176309, "ticker": "ORMP", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 131190607.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057722", "filing_url": "https://www.sec.gov/Archives/edgar/data/1176309/000121390026057722/0001213900-26-057722-index.htm", "headline": "ORAMED PHARMACEUTICALS INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d), because the Company requires additional time to complete and finalize its financial statements required to be included in the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d), because the Company requires additional time to complete and finalize its financial statements required to be included in the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "e88edfad0930f56d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "OMNIQ Corp.", "cik": 278165, "ticker": "OMQS", "sic_desc": "Services", "size_tier": "small", "public_float": 3428138.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023759", "filing_url": "https://www.sec.gov/Archives/edgar/data/278165/000149315226023759/0001493152-26-023759-index.htm", "headline": "OMNIQ Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is unable to file its Quarterly Report on Form 10-Q for the three months ended March 31, 2026 on a timely basis due to a delay in obtaining and compiling information required to be included in the Form 10-Q, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is unable to file its Quarterly Report on Form 10-Q for the three months ended March 31, 2026 on a timely basis due to a delay in obtaining and compiling information required to be included in the Form 10-Q, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "9bae7bdce9d2591e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "OFFICE PROPERTIES INCOME TRUST", "cik": 1456772, "ticker": "OPI", "sic_desc": "Real estate", "size_tier": "mid", "public_float": 100300000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001104659-26-062797", "filing_url": "https://www.sec.gov/Archives/edgar/data/1456772/000110465926062797/0001104659-26-062797-index.htm", "headline": "OFFICE PROPERTIES INCOME TRUST told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Office Properties Income Trust, or the Company, is unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, or the Form 10-Q, by the prescribed due date without unreasonable effort or expense because the Company requires additional time to complete the documentation and reviews required to finalize timely the Form 10-Q as a result of the Company\u2019s focus on finalizing its previously disclosed Chapter 11 bankruptcy proceedings, or the Chapter 11 Cases.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Office Properties Income Trust, or the Company, is unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, or the Form 10-Q, by the prescribed due date without unreasonable effort or expense because the Company requires additional time to complete the documentation and reviews required to finalize timely the Form 10-Q as a result of the Company\u2019s focus on finalizing its previously disclosed Chapter 11 bankruptcy proceedings, or the Chapter 11 Cases.", "prior_accession": "", "prior_url": "" }, { "id": "632d6640f43b1654", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Nuvve Holding Corp.", "cik": 1836875, "ticker": "NVVE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 16607430.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057914", "filing_url": "https://www.sec.gov/Archives/edgar/data/1836875/000121390026057914/0001213900-26-057914-index.htm", "headline": "Nuvve Holding Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cReport\u201d) by the prescribed due date without unreasonable effort or expense, as the Company requires additional time to complete certain procedures to finalize the Company\u2019s financial statements for inclusion in the Report. The Company aims to file the Report as soon as practicable. Forward-Looking Statements This Form 12b-25 includes information that constitutes forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. These forward-looking statements are based on the Company\u2019s current beliefs, assumptions and expectations regarding\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cReport\u201d) by the prescribed due date without unreasonable effort or expense, as the Company requires additional time to complete certain procedures to finalize the Company\u2019s financial statements for inclusion in the Report. The Company aims to file the Report as soon as practicable. Forward-Looking Statements This Form 12b-25 includes information that constitutes forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. These forward-looking statements are based on the Company\u2019s current beliefs, assumptions and expectations regarding\u2026", "prior_accession": "", "prior_url": "" }, { "id": "a5d93f54de195bb7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "NightFood Holdings, Inc.", "cik": 1593001, "ticker": "NGTF", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1923511.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023700", "filing_url": "https://www.sec.gov/Archives/edgar/data/1593001/000149315226023700/0001493152-26-023700-index.htm", "headline": "NightFood Holdings, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the disclosures required to be included in its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026. The Registrant expects to file the Quarterly Report no later than the fifth calendar day following the prescribed filing date. SEC 1344 (04-09) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the disclosures required to be included in its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026. The Registrant expects to file the Quarterly Report no later than the fifth calendar day following the prescribed filing date. SEC 1344 (04-09) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "prior_accession": "", "prior_url": "" }, { "id": "5f487e0a37eb6b9f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Mosaic ImmunoEngineering Inc.", "cik": 836564, "ticker": "CPMV", "sic_desc": "Biological products", "size_tier": "small", "public_float": 856000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001683168-26-003965", "filing_url": "https://www.sec.gov/Archives/edgar/data/836564/000168316826003965/0001683168-26-003965-index.htm", "headline": "Mosaic ImmunoEngineering Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Mosaic ImmunoEngineering, Inc., a Delaware corporation (the \u201cCompany\u201d), was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) by the prescribed deadline of 5:30 p.m. EDT on May 15, 2026 because additional time, resources and effort are required to complete work related to the Company\u2019s financial reporting and close procedures. The Company expects to file its Form 10-Q as soon as possible, but no later than the fifth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Mosaic ImmunoEngineering, Inc., a Delaware corporation (the \u201cCompany\u201d), was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) by the prescribed deadline of 5:30 p.m. EDT on May 15, 2026 because additional time, resources and effort are required to complete work related to the Company\u2019s financial reporting and close procedures. The Company expects to file its Form 10-Q as soon as possible, but no later than the fifth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "82c78614413f1506", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Mitesco, Inc.", "cik": 802257, "ticker": "MITI", "sic_desc": "Computer services", "size_tier": "small", "public_float": 2625318.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001185185-26-001884", "filing_url": "https://www.sec.gov/Archives/edgar/data/802257/000118518526001884/0001185185-26-001884-index.htm", "headline": "Mitesco, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Mitesco, Inc. has determined that it is unable to file its Quarterly Report on Form 10-Q for the three months ended March 31, 2026 within the prescribed time period. The Company has not finalized its unaudited financial statements for the three months ended March 31, 2026. The Company anticipates filing its Form 10-Q on or before the fifth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Mitesco, Inc. has determined that it is unable to file its Quarterly Report on Form 10-Q for the three months ended March 31, 2026 within the prescribed time period. The Company has not finalized its unaudited financial statements for the three months ended March 31, 2026. The Company anticipates filing its Form 10-Q on or before the fifth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "48e61e2fa52aa823", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "MediXall Group, Inc.", "cik": 1601280, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 95853.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001079973-26-000668", "filing_url": "https://www.sec.gov/Archives/edgar/data/1601280/000107997326000668/0001079973-26-000668-index.htm", "headline": "MediXall Group, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3cbb8226690a0027", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "MANGOCEUTICALS, INC.", "cik": 1938046, "ticker": "MGRX", "sic_desc": "Services", "size_tier": "small", "public_float": 14725437.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023883", "filing_url": "https://www.sec.gov/Archives/edgar/data/1938046/000149315226023883/0001493152-26-023883-index.htm", "headline": "MANGOCEUTICALS, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is working diligently to complete such tasks.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is working diligently to complete such tasks.", "prior_accession": "", "prior_url": "" }, { "id": "52c4f14aea428ad4", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "MAMMOTH ENERGY SERVICES, INC.", "cik": 1679268, "ticker": "", "sic_desc": "Mining", "size_tier": "mid", "public_float": 78900000.0, "form": "8-K", "filed": "2026-05-15", "accession": "0001628280-26-035328", "filing_url": "https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/0001628280-26-035328-index.htm", "headline": "MAMMOTH ENERGY SERVICES, INC. moved from Deloitte to Carr, Riggs & Ingram, L.L.C", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Deloitte", "predecessor_tier": "big_four", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Carr, Riggs & Ingram, LLC", "successor_tier": "other", "tier_downgrade": true, "why": "The company's independent registered accounting firm changed.", "successor_auditor_as_filed": "Carr, Riggs & Ingram, L.L.C" }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "368c0eb2e9501c86", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Lodging Fund REIT III, Inc.", "cik": 1745032, "ticker": "", "sic_desc": "Real estate investment trusts", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-05-15", "accession": "0001104659-26-062807", "filing_url": "https://www.sec.gov/Archives/edgar/data/1745032/000110465926062807/0001104659-26-062807-index.htm", "headline": "Lodging Fund REIT III, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-29", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 779, "weakness_first_reported": "2024-03-27", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "A material weakness is a deficiency, or a combination of deficiencies in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of our annual or interim financial statements will not be prevented or detected on a timely basis. Based on its assessment, our management believes that, as of December 31, 2025, our internal control over financial reporting was effective based upon those criteria. \u200b This Annual Report on Form 10-K does not include an\u2026", "prior_accession": "0001558370-25-005729", "prior_url": "https://www.sec.gov/Archives/edgar/data/1745032/000155837025005729/lfr-20241231x10k.htm" }, { "id": "037735456dc92f05", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Limitless X Holdings Inc.", "cik": 1803977, "ticker": "LIMX", "sic_desc": "Services", "size_tier": "small", "public_float": 2806038.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023868", "filing_url": "https://www.sec.gov/Archives/edgar/data/1803977/000149315226023868/0001493152-26-023868-index.htm", "headline": "Limitless X Holdings Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period applicable to smaller reporting companies due to a delay experienced by the Registrant in completing its financial statements and other disclosures in the Form 10-Q. As a result, the Registrant is still in the process of compiling required information to complete the Form 10-Q and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the quarterly period ended March 31, 2026 to be incorporated in the Form\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period applicable to smaller reporting companies due to a delay experienced by the Registrant in completing its financial statements and other disclosures in the Form 10-Q. As a result, the Registrant is still in the process of compiling required information to complete the Form 10-Q and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the quarterly period ended March 31, 2026 to be incorporated in the Form\u2026", "prior_accession": "", "prior_url": "" }, { "id": "90a684115b47399f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Lifeward Ltd.", "cik": 1607962, "ticker": "LFWD", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 33850860.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001178913-26-002730", "filing_url": "https://www.sec.gov/Archives/edgar/data/1607962/000117891326002730/0001178913-26-002730-index.htm", "headline": "Lifeward Ltd. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort and expense because additional time is required to finalize the accounting and financial reporting related to the strategic transaction completed on March 25, 2026 (the \u201cStrategic Transaction\u201d), including the related valuation analyses and accounting treatment. Due to the complexity of the transaction and the related accounting considerations, the Company requires additional time to complete its review processes and ensure that the financial statements are accurately presented in accordance with applicable\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort and expense because additional time is required to finalize the accounting and financial reporting related to the strategic transaction completed on March 25, 2026 (the \u201cStrategic Transaction\u201d), including the related valuation analyses and accounting treatment. Due to the complexity of the transaction and the related accounting considerations, the Company requires additional time to complete its review processes and ensure that the financial statements are accurately presented in accordance with applicable\u2026", "prior_accession": "", "prior_url": "" }, { "id": "5623395c66e769d6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "LataMed AI Corp.", "cik": 1477960, "ticker": "LMED", "sic_desc": "Computer services", "size_tier": "small", "public_float": 98462.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001477932-26-003227", "filing_url": "https://www.sec.gov/Archives/edgar/data/1477960/000147793226003227/0001477932-26-003227-index.htm", "headline": "LataMed AI Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "c289f3259ea13469", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Laser Photonics Corp", "cik": 1807887, "ticker": "LASE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 26131561.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023846", "filing_url": "https://www.sec.gov/Archives/edgar/data/1807887/000149315226023846/0001493152-26-023846-index.htm", "headline": "Laser Photonics Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9b86c1ec91170d75", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Lakeside Holding Ltd", "cik": 1996192, "ticker": "QNME", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 20250000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057789", "filing_url": "https://www.sec.gov/Archives/edgar/data/1996192/000121390026057789/0001213900-26-057789-index.htm", "headline": "Lakeside Holding Ltd told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Lakeside Holding Limited (the \u201cRegistrant\u201d) requires additional time to complete certain disclosures to be included in the Quarterly Report on Form 10-Q for the fiscal period ended March 31, 2026 (the \u201cForm 10-Q\u201d). The preparation and review of such disclosures required to be presented in the Form 10-Q could not be completed and filed by the Registrant without undue hardship and expense to the Registrant due in part to the circumstances described in", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Lakeside Holding Limited (the \u201cRegistrant\u201d) requires additional time to complete certain disclosures to be included in the Quarterly Report on Form 10-Q for the fiscal period ended March 31, 2026 (the \u201cForm 10-Q\u201d). The preparation and review of such disclosures required to be presented in the Form 10-Q could not be completed and filed by the Registrant without undue hardship and expense to the Registrant due in part to the circumstances described in Part IV below.", "prior_accession": "", "prior_url": "" }, { "id": "1a045103d86f4d2a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "La Rosa Holdings Corp.", "cik": 1879403, "ticker": "LRHC", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 31933113.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057833", "filing_url": "https://www.sec.gov/Archives/edgar/data/1879403/000121390026057833/0001213900-26-057833-index.htm", "headline": "La Rosa Holdings Corp. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2026 (the \u201cForm 10-Q\u201d), within the prescribed time period due to delays in compiling information required to be included in the Company\u2019s Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d), including information relating to the preparation and audit of its financial statements. As a result of the delay in filing the Form 10-K, the Company will be delayed in filing its Form 10-Q. The Company intends to file the Form 10-Q as soon as practicable after the completion of the Company\u2019s financial statements and\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2026 (the \u201cForm 10-Q\u201d), within the prescribed time period due to delays in compiling information required to be included in the Company\u2019s Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d), including information relating to the preparation and audit of its financial statements. As a result of the delay in filing the Form 10-K, the Company will be delayed in filing its Form 10-Q. The Company intends to file the Form 10-Q as soon as practicable after the completion of the Company\u2019s financial statements and\u2026", "prior_accession": "", "prior_url": "" }, { "id": "13e3c20f54c11a6f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "LUDWIG ENTERPRISES, INC.", "cik": 1960262, "ticker": "LUDG", "sic_desc": "Services", "size_tier": "small", "public_float": 17488299.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057741", "filing_url": "https://www.sec.gov/Archives/edgar/data/1960262/000121390026057741/0001213900-26-057741-index.htm", "headline": "LUDWIG ENTERPRISES, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d). The compilation, dissemination and review of the information required to be presented in the Form 10-Q for the relevant quarter has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such quarterly report no later than 5 days after its original due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d). The compilation, dissemination and review of the information required to be presented in the Form 10-Q for the relevant quarter has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such quarterly report no later than 5 days after its original due date.", "prior_accession": "", "prior_url": "" }, { "id": "404998bbc28bd288", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "LINGERIE FIGHTING CHAMPIONSHIPS, INC.", "cik": 1407704, "ticker": "BOTY", "sic_desc": "Services", "size_tier": "small", "public_float": 899099.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001640334-26-000898", "filing_url": "https://www.sec.gov/Archives/edgar/data/1407704/000164033426000898/0001640334-26-000898-index.htm", "headline": "LINGERIE FIGHTING CHAMPIONSHIPS, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable to file its Quarterly Report on Form 10-Q for the quarterly ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort and expense. The Company is still in process of compiling certain required information to complete the Form 10-Q. As a result, the Company requires additional time to prepare and review its financial statements and other disclosures in the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable to file its Quarterly Report on Form 10-Q for the quarterly ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort and expense. The Company is still in process of compiling certain required information to complete the Form 10-Q. As a result, the Company requires additional time to prepare and review its financial statements and other disclosures in the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "f7d09818be1ff2b6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Kun Peng International Ltd.", "cik": 1502557, "ticker": "KPEA", "sic_desc": "Services", "size_tier": "small", "public_float": 10572007.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023809", "filing_url": "https://www.sec.gov/Archives/edgar/data/1502557/000149315226023809/0001493152-26-023809-index.htm", "headline": "Kun Peng International Ltd. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant has experienced a delay in preparing the Form 10-Q and the unaudited financial statements required to be included in the Form 10-Q for the fiscal quarter ended March 31, 2026, and needs additional time to complete the Form 10-Q and the unaudited financial statements for the fiscal quarter ended March 31, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant has experienced a delay in preparing the Form 10-Q and the unaudited financial statements required to be included in the Form 10-Q for the fiscal quarter ended March 31, 2026, and needs additional time to complete the Form 10-Q and the unaudited financial statements for the fiscal quarter ended March 31, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "44ff79e80a676a8a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Korth Direct Mortgage Inc.", "cik": 1695963, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001214659-26-006409", "filing_url": "https://www.sec.gov/Archives/edgar/data/1695963/000121465926006409/0001214659-26-006409-index.htm", "headline": "Korth Direct Mortgage Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant\u2019s Report on Form 10-Q for the quarter ended March 31, 2026, cannot be filed within the prescribed period without unreasonable effort or expense because management requires additional time to compile and verify the data required to be included in the Report. The Report will be filed no later than the fifth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant\u2019s Report on Form 10-Q for the quarter ended March 31, 2026, cannot be filed within the prescribed period without unreasonable effort or expense because management requires additional time to compile and verify the data required to be included in the Report. The Report will be filed no later than the fifth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "4e930e94a290f17c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "KonaTel, Inc.", "cik": 845819, "ticker": "KTEL", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 10634006.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023456", "filing_url": "https://www.sec.gov/Archives/edgar/data/845819/000149315226023456/0001493152-26-023456-index.htm", "headline": "KonaTel, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is in the process of completing its unaudited financial statements, and believes that the subject Quarterly Report will be available for filing on or before May 20, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is in the process of completing its unaudited financial statements, and believes that the subject Quarterly Report will be available for filing on or before May 20, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "160b137bf99cb8af", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Interactive Strength, Inc.", "cik": 1785056, "ticker": "TRNR", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 8228724.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001193125-26-226610", "filing_url": "https://www.sec.gov/Archives/edgar/data/1785056/000119312526226610/0001193125-26-226610-index.htm", "headline": "Interactive Strength, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d, the \"Company\") was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) 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." }, "quote": "(the \u201cRegistrant\u201d, the \"Company\") was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) 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.", "prior_accession": "", "prior_url": "" }, { "id": "cfb98f682431a30c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "IX Acquisition Corp.", "cik": 1852019, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 19000000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001104659-26-062514", "filing_url": "https://www.sec.gov/Archives/edgar/data/1852019/000110465926062514/0001104659-26-062514-index.htm", "headline": "IX Acquisition Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "We could not timely file our Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2026 because the financial statements could not be completed in sufficient time to solicit and obtain the necessary review of the subject report and signatures thereto in a timely fashion prior to the due date of the report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "We could not timely file our Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2026 because the financial statements could not be completed in sufficient time to solicit and obtain the necessary review of the subject report and signatures thereto in a timely fashion prior to the due date of the report.", "prior_accession": "", "prior_url": "" }, { "id": "18c889fa96fd5371", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "INNOVATIVE FOOD HOLDINGS INC", "cik": 312257, "ticker": "IVFH", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 32730248.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001185185-26-001886", "filing_url": "https://www.sec.gov/Archives/edgar/data/312257/000118518526001886/0001185185-26-001886-index.htm", "headline": "INNOVATIVE FOOD HOLDINGS INC told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the three months ended March 31, 2026 (the \u201cQ1 Form 10-Q\u201d) within the prescribed time period, without unreasonable effort and expense. The Company\u2019s delay is due principally to the need for additional time to finalize the Company\u2019s financial statements and complete the review process.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the three months ended March 31, 2026 (the \u201cQ1 Form 10-Q\u201d) within the prescribed time period, without unreasonable effort and expense. The Company\u2019s delay is due principally to the need for additional time to finalize the Company\u2019s financial statements and complete the review process.", "prior_accession": "", "prior_url": "" }, { "id": "0a959669a9c3de2d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "INFINITE GROUP INC", "cik": 884650, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001654954-26-004994", "filing_url": "https://www.sec.gov/Archives/edgar/data/884650/000165495426004994/0001654954-26-004994-index.htm", "headline": "INFINITE GROUP INC filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "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 and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the period ended March 31, 2026, to be incorporated in the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(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 and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the period ended March 31, 2026, to be incorporated in the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "59ded40f498351ea", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "IIOT-OXYS, Inc.", "cik": 1290658, "ticker": "ITOX", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 600813.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001683168-26-004037", "filing_url": "https://www.sec.gov/Archives/edgar/data/1290658/000168316826004037/0001683168-26-004037-index.htm", "headline": "IIOT-OXYS, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company has been unable to complete the review process with the auditor.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company has been unable to complete the review process with the auditor.", "prior_accession": "", "prior_url": "" }, { "id": "c15076096456619e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "IGTA Merger Sub Ltd", "cik": 1997698, "ticker": "", "sic_desc": "Computer services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057921", "filing_url": "https://www.sec.gov/Archives/edgar/data/1997698/000121390026057921/0001213900-26-057921-index.htm", "headline": "IGTA Merger Sub Ltd told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant anticipates that it will file the Form 10-Q 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." }, "quote": "The Registrant anticipates that it will file the Form 10-Q no later than the fifth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "6afc0115a25e03ef", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Hyperscale Data, Inc.", "cik": 896493, "ticker": "GPUS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 12100000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001214659-26-006516", "filing_url": "https://www.sec.gov/Archives/edgar/data/896493/000121465926006516/0001214659-26-006516-index.htm", "headline": "Hyperscale Data, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review of the information required to be presented in the Form 10-Q for the fiscal quarter ended March 31, 2026 has imposed requirements that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review of the information required to be presented in the Form 10-Q for the fiscal quarter ended March 31, 2026 has imposed requirements that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant.", "prior_accession": "", "prior_url": "" }, { "id": "142fac1e3480035c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Hubilu Venture Corp", "cik": 1639068, "ticker": "HBUV", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 1254500.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023266", "filing_url": "https://www.sec.gov/Archives/edgar/data/1639068/000149315226023266/0001493152-26-023266-index.htm", "headline": "Hubilu Venture Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6a87f3556f274d4f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "HUGOTON ROYALTY TRUST", "cik": 862022, "ticker": "HGTXU", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001193125-26-226169", "filing_url": "https://www.sec.gov/Archives/edgar/data/862022/000119312526226169/0001193125-26-226169-index.htm", "headline": "HUGOTON ROYALTY TRUST told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "As previously reported in the Registrant\u2019s 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 \u201cForm 10-Q\u201d). Additionally, as disclosed in the Registrant\u2019s 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\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "As previously reported in the Registrant\u2019s 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 \u201cForm 10-Q\u201d). Additionally, as disclosed in the Registrant\u2019s 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\u2026", "prior_accession": "", "prior_url": "" }, { "id": "3ef6d0d79433518b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "HONG YUAN HOLDING GROUP", "cik": 1324759, "ticker": "HGYN", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1026655.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023450", "filing_url": "https://www.sec.gov/Archives/edgar/data/1324759/000149315226023450/0001493152-26-023450-index.htm", "headline": "HONG YUAN HOLDING GROUP told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant undertakes the responsibility to file such report no later than five days after its original prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant undertakes the responsibility to file such report no later than five days after its original prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "35d5d133adf3e668", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "HIGH WIRE NETWORKS, INC.", "cik": 1413891, "ticker": "HWNI", "sic_desc": "Telecommunications", "size_tier": "small", "public_float": 3130791.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001683168-26-003994", "filing_url": "https://www.sec.gov/Archives/edgar/data/1413891/000168316826003994/0001683168-26-003994-index.htm", "headline": "HIGH WIRE NETWORKS, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d). The compilation, dissemination and review of the information required to be presented in the Form 10-Q for the relevant quarter has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such annual report no later than 5 days after its original due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d). The compilation, dissemination and review of the information required to be presented in the Form 10-Q for the relevant quarter has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such annual report no later than 5 days after its original due date.", "prior_accession": "", "prior_url": "" }, { "id": "2763eb9bfc173137", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "SDR Drone, Inc.", "cik": 1331421, "ticker": "SDCO", "sic_desc": "Real estate", "size_tier": "small", "public_float": 1691940.48, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023360", "filing_url": "https://www.sec.gov/Archives/edgar/data/1331421/000149315226023360/0001493152-26-023360-index.htm", "headline": "HALLMARK VENTURE GROUP, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d), requires additional time to complete and file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d). The Company\u2019s review process with its independent registered public accounting firm has not been completed as of the prescribed due date. The Company\u2019s management and its independent accountants require additional time to finalize the unaudited interim condensed financial statements and related notes and disclosures to ensure the accuracy and completeness of the information to be contained therein. The Company is working diligently with its accountants to complete the review and finalize the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25.", "formerly": "HALLMARK VENTURE GROUP, INC." }, "quote": "(the \u201cCompany\u201d), requires additional time to complete and file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d). The Company\u2019s review process with its independent registered public accounting firm has not been completed as of the prescribed due date. The Company\u2019s management and its independent accountants require additional time to finalize the unaudited interim condensed financial statements and related notes and disclosures to ensure the accuracy and completeness of the information to be contained therein. The Company is working diligently with its accountants to complete the review and finalize the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "9f369740e911d269", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "GridAI Technologies Corp.", "cik": 1604191, "ticker": "GRDX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 14900000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001104659-26-062461", "filing_url": "https://www.sec.gov/Archives/edgar/data/1604191/000110465926062461/0001104659-26-062461-index.htm", "headline": "GridAI Technologies Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "GridAI Technologies Corp. is unable, without unreasonable effort or expense, to timely file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026. Due to the delay in finalizing and filing the Company\u2019s Annual Report on Form 10-K for the year ended December 31, 2025, the Company requires additional time to finalize its review of the financial information for the quarter ended March 31, 2026. The Company is requesting an extension for the filing of its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 and currently expects to file the report no later than the fifth calendar day following the prescribed due date", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "GridAI Technologies Corp. is unable, without unreasonable effort or expense, to timely file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026. Due to the delay in finalizing and filing the Company\u2019s Annual Report on Form 10-K for the year ended December 31, 2025, the Company requires additional time to finalize its review of the financial information for the quarter ended March 31, 2026. The Company is requesting an extension for the filing of its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 and currently expects to file the report no later than the fifth calendar day following the prescribed due\u2026", "prior_accession": "", "prior_url": "" }, { "id": "69227b99d6310c21", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Greenwave Technology Solutions, Inc.", "cik": 1589149, "ticker": "GWAV", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 19426520.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023717", "filing_url": "https://www.sec.gov/Archives/edgar/data/1589149/000149315226023717/0001493152-26-023717-index.htm", "headline": "Greenwave Technology Solutions, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for its quarter ended March 31, 2026 (the \u201cFirst Quarter 10-Q\u201d) by the prescribed date without unreasonable effort or expense because additional time is needed to finalize the financial statements and disclosures to be included in such report. The Registrant has not yet filed its Annual Report on Form 10-K for the year ended December 31, 2025 and is working to complete all steps necessary to finalize its financial statements and other disclosures required to be included in such report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for its quarter ended March 31, 2026 (the \u201cFirst Quarter 10-Q\u201d) by the prescribed date without unreasonable effort or expense because additional time is needed to finalize the financial statements and disclosures to be included in such report. The Registrant has not yet filed its Annual Report on Form 10-K for the year ended December 31, 2025 and is working to complete all steps necessary to finalize its financial statements and other disclosures required to be included in such report.", "prior_accession": "", "prior_url": "" }, { "id": "256bf6641781be18", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Greenland Mines Ltd", "cik": 1907223, "ticker": "GRML", "sic_desc": "Biological products", "size_tier": "small", "public_float": 52600000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057337", "filing_url": "https://www.sec.gov/Archives/edgar/data/1907223/000121390026057337/0001213900-26-057337-index.htm", "headline": "Greenland Mines Ltd told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company has been unable to file its Quarterly Report on Form 10-Q within the prescribed time period without unreasonable effort or expense due to the time required to complete final revisions to the Report and coordinate the preparation and inclusion of exhibits for filing.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company has been unable to file its Quarterly Report on Form 10-Q within the prescribed time period without unreasonable effort or expense due to the time required to complete final revisions to the Report and coordinate the preparation and inclusion of exhibits for filing.", "prior_accession": "", "prior_url": "" }, { "id": "3d1f80c32db28b16", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Go Go Buyers, Inc.", "cik": 1842563, "ticker": "", "sic_desc": "Computer services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001842563-26-000008", "filing_url": "https://www.sec.gov/Archives/edgar/data/1842563/000184256326000008/0001842563-26-000008-index.htm", "headline": "Go Go Buyers, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant\u2019s quarterly report on Form 10-Q for the period ended March 31, 2026, could not be filed within the prescribed time period because the Company needs additional time to complete the financial statements and to prepare the Form 10-Q. The registrant anticipates that it will require no more than the additional 5 days allowed to complete and file the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant\u2019s quarterly report on Form 10-Q for the period ended March 31, 2026, could not be filed within the prescribed time period because the Company needs additional time to complete the financial statements and to prepare the Form 10-Q. The registrant anticipates that it will require no more than the additional 5 days allowed to complete and file the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "200eef96cd10f814", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Global Industry Products, Corp.", "cik": 1466369, "ticker": "", "sic_desc": "Wholesale trade", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001065949-26-000034", "filing_url": "https://www.sec.gov/Archives/edgar/data/1466369/000106594926000034/0001065949-26-000034-index.htm", "headline": "Global Industry Products, Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(\u201cRegistrant\u201d) was unable without unreasonable effort and expense to prepare its accounting records and schedules in sufficient time to allow its accountants to complete their review of the Registrant\u2019s financial statements for the period ended March 31, 2026 before the required filing date for the Quarterly Report on Form 10-Q. The Registrant intends to file the subject Quarterly Report on Form 10-Q on or before the fifth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(\u201cRegistrant\u201d) was unable without unreasonable effort and expense to prepare its accounting records and schedules in sufficient time to allow its accountants to complete their review of the Registrant\u2019s financial statements for the period ended March 31, 2026 before the required filing date for the Quarterly Report on Form 10-Q. The Registrant intends to file the subject Quarterly Report on Form 10-Q on or before the fifth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "2536b7fc59819009", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Global Asset Management Group, Inc.", "cik": 55234, "ticker": "GAMG", "sic_desc": "Services", "size_tier": "small", "public_float": 2225600.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001477932-26-003186", "filing_url": "https://www.sec.gov/Archives/edgar/data/55234/000147793226003186/0001477932-26-003186-index.htm", "headline": "Global Asset Management Group, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to timely file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026. The delay in filing is primarily due to the additional time required to complete the Company\u2019s First Quarter financial reporting process, including the review of the Form 10-Q by the Company\u2019s Independent Auditors.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to timely file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026. The delay in filing is primarily due to the additional time required to complete the Company\u2019s First Quarter financial reporting process, including the review of the Form 10-Q by the Company\u2019s Independent Auditors.", "prior_accession": "", "prior_url": "" }, { "id": "bf728e223174c241", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "GenFlat Holdings, Inc.", "cik": 1796949, "ticker": "GFLT", "sic_desc": "Services", "size_tier": "mid", "public_float": 91449650.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001683168-26-003962", "filing_url": "https://www.sec.gov/Archives/edgar/data/1796949/000168316826003962/0001683168-26-003962-index.htm", "headline": "GenFlat Holdings, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company\u2019s Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 cannot be filed within the prescribed time period because the Company requires additional time prepare and review its financial statements to insure adequate disclosure of the financial information required to be included in the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company\u2019s Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 cannot be filed within the prescribed time period because the Company requires additional time prepare and review its financial statements to insure adequate disclosure of the financial information required to be included in the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "66413f91748d0359", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Gaucho Group Holdings, Inc.", "cik": 1559998, "ticker": "", "sic_desc": "Land subdividers and developers", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023577", "filing_url": "https://www.sec.gov/Archives/edgar/data/1559998/000149315226023577/0001493152-26-023577-index.htm", "headline": "Gaucho Group Holdings, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the period ended March 31, 2026 within the prescribed time period. As previously disclosed in its Current Report on Form 8-K filed with the Securities and Exchange Commission (\u201cSEC\u201d) on November 12, 2024, on the same day, the Company filed a voluntary petition (the \u201cChapter 11 Reorganization\u201d) in the United States Bankruptcy Court for the Southern District of Florida seeking relief under Chapter 11 of Title 11 of the United States Code . On June 16, 2025, the Company successfully emerged from Chapter 11 under court approval. The Company is working with its auditors and other\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the period ended March 31, 2026 within the prescribed time period. As previously disclosed in its Current Report on Form 8-K filed with the Securities and Exchange Commission (\u201cSEC\u201d) on November 12, 2024, on the same day, the Company filed a voluntary petition (the \u201cChapter 11 Reorganization\u201d) in the United States Bankruptcy Court for the Southern District of Florida seeking relief under Chapter 11 of Title 11 of the United States Code . On June 16, 2025, the Company successfully emerged from Chapter 11 under court approval. The Company is working with its auditors and other\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d1fee9f1a0324f7b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GULFSLOPE ENERGY, INC.", "cik": 1341726, "ticker": "", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001999371-26-010875", "filing_url": "https://www.sec.gov/Archives/edgar/data/1341726/000199937126010875/0001999371-26-010875-index.htm", "headline": "GULFSLOPE ENERGY, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b4a73b656da7ba67", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "GREENWAY TECHNOLOGIES, INC. & SUBSIDIARIES", "cik": 1572386, "ticker": "GWTI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 27761470.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023627", "filing_url": "https://www.sec.gov/Archives/edgar/data/1572386/000149315226023627/0001493152-26-023627-index.htm", "headline": "GREENWAY TECHNOLOGIES, INC. & SUBSIDIARIES told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Due to this issue, the Registrant needs additional time to file the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Due to this issue, the Registrant needs additional time to file the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "9cdd1a9e07738fd0", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "GREENLIT VENTURES INC.", "cik": 1693687, "ticker": "GLVT", "sic_desc": "Services", "size_tier": "small", "public_float": 1507692.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001640334-26-000914", "filing_url": "https://www.sec.gov/Archives/edgar/data/1693687/000164033426000914/0001640334-26-000914-index.htm", "headline": "GREENLIT VENTURES INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "958c0da85f9bce25", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "GLOBAL TECHNOLOGIES LTD", "cik": 932021, "ticker": "GTLL", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2937688.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023397", "filing_url": "https://www.sec.gov/Archives/edgar/data/932021/000149315226023397/0001493152-26-023397-index.htm", "headline": "GLOBAL TECHNOLOGIES LTD told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Global Technologies, LTD (the \u201cRegistrant\u201d) is unable to file its Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time without unreasonable effort or expense. The Registrant is actively working to finalize its financial statements and complete the necessary review to ensure accurate and compliant reporting. Efforts are underway to resolve outstanding matters as quickly as possible to facilitate the filing. The Registrant anticipates filing the Quarterly Report as soon as practicable.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Global Technologies, LTD (the \u201cRegistrant\u201d) is unable to file its Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time without unreasonable effort or expense. The Registrant is actively working to finalize its financial statements and complete the necessary review to ensure accurate and compliant reporting. Efforts are underway to resolve outstanding matters as quickly as possible to facilitate the filing. The Registrant anticipates filing the Quarterly Report as soon as practicable.", "prior_accession": "", "prior_url": "" }, { "id": "cf6846bfb80515ec", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "FRP HOLDINGS, INC.", "cik": 844059, "ticker": "", "sic_desc": "Real estate", "size_tier": "mid", "public_float": 415362228.0, "form": "8-K", "filed": "2026-05-15", "accession": "0000844059-26-000071", "filing_url": "https://www.sec.gov/Archives/edgar/data/844059/000084405926000071/0000844059-26-000071-index.htm", "headline": "FRP HOLDINGS, INC. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4863ad21714ad3c0", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Evolution Metals & Technologies Corp.", "cik": 1866226, "ticker": "EMAT", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 9790130.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057686", "filing_url": "https://www.sec.gov/Archives/edgar/data/1866226/000121390026057686/0001213900-26-057686-index.htm", "headline": "Evolution Metals & Technologies Corp. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The filing by Evolution Metals & Technologies Corp. (the \u201cCompany\u201d) of the Company\u2019s Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d) will be delayed due to the additional time that is required to obtain and compile certain information required to be included in the Quarterly Report, which delay could not be eliminated by the Company without unreasonable effort and expense. The Company expects to file the Quarterly Report no later than May 20, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The filing by Evolution Metals & Technologies Corp. (the \u201cCompany\u201d) of the Company\u2019s Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d) will be delayed due to the additional time that is required to obtain and compile certain information required to be included in the Quarterly Report, which delay could not be eliminated by the Company without unreasonable effort and expense. The Company expects to file the Quarterly Report no later than May 20, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "5b96aea017c23ef3", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "AZIO AI HOLDINGS, INC.", "cik": 1563568, "ticker": "AZIO", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 27600000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001437749-26-017427", "filing_url": "https://www.sec.gov/Archives/edgar/data/1563568/000143774926017427/0001437749-26-017427-index.htm", "headline": "Envirotech Vehicles, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25.", "formerly": "Envirotech Vehicles, Inc." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e113fac8686e1edf", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Elvictor Group, Inc.", "cik": 1741489, "ticker": "ELVG", "sic_desc": "Services", "size_tier": "small", "public_float": 10361219.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057108", "filing_url": "https://www.sec.gov/Archives/edgar/data/1741489/000121390026057108/0001213900-26-057108-index.htm", "headline": "Elvictor Group, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to complete its audit and preparation of its Form 10-Q for the period ended March 31, 2026 in a timely manner because of unanticipated delays.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to complete its audit and preparation of its Form 10-Q for the period ended March 31, 2026 in a timely manner because of unanticipated delays.", "prior_accession": "", "prior_url": "" }, { "id": "2dc1d4e4bbbc2fb4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Elite Health Systems Inc.", "cik": 1089815, "ticker": "EHSI", "sic_desc": "Services", "size_tier": "small", "public_float": 23913000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001437749-26-017363", "filing_url": "https://www.sec.gov/Archives/edgar/data/1089815/000143774926017363/0001437749-26-017363-index.htm", "headline": "Elite Health Systems Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Accounting for the commencement of its Medicare Advantage insurance operations is complex and as a result, the Registrant has not been able to conclude all the processes and procedures required for it to complete the preparation of its March 31, 2026 Form 10-Q within the prescribed time period without unreasonable effort or expense. Registrant will file Form 10-Q for its fiscal quarter ending March 31, 2026 on or before May 20, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Accounting for the commencement of its Medicare Advantage insurance operations is complex and as a result, the Registrant has not been able to conclude all the processes and procedures required for it to complete the preparation of its March 31, 2026 Form 10-Q within the prescribed time period without unreasonable effort or expense. Registrant will file Form 10-Q for its fiscal quarter ending March 31, 2026 on or before May 20, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "a1d8918414a72f79", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Eline Entertainment Group, Inc.", "cik": 1043150, "ticker": "EEGI", "sic_desc": "Construction", "size_tier": "small", "public_float": 3309811.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001683168-26-003992", "filing_url": "https://www.sec.gov/Archives/edgar/data/1043150/000168316826003992/0001683168-26-003992-index.htm", "headline": "Eline Entertainment Group, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Eline Entertainment Group, Inc., (the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Eline Entertainment Group, Inc., (the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "6ee804275aa61a12", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "EXICURE, INC.", "cik": 1698530, "ticker": "XCUR", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 16400000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001698530-26-000044", "filing_url": "https://www.sec.gov/Archives/edgar/data/1698530/000169853026000044/0001698530-26-000044-index.htm", "headline": "EXICURE, INC. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 by the prescribed due date of May 15, 2026 because it requires additional time to finalize its financial results and the related disclosures to be included in such Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 by the prescribed due date of May 15, 2026 because it requires additional time to finalize its financial results and the related disclosures to be included in such Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "06e7081cd4a3c07b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "ETHEMA HEALTH Corp", "cik": 792935, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 2489683.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001903596-26-000221", "filing_url": "https://www.sec.gov/Archives/edgar/data/792935/000190359626000221/0001903596-26-000221-index.htm", "headline": "ETHEMA HEALTH Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "NARRATIVE The Company is unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 by the prescribed date without unreasonable effort or expense because the Company was unable to compile and review certain information required in order to permit the Company to file a timely and accurate report on the Company\u2019s financial condition.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "NARRATIVE The Company is unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 by the prescribed date without unreasonable effort or expense because the Company was unable to compile and review certain information required in order to permit the Company to file a timely and accurate report on the Company\u2019s financial condition.", "prior_accession": "", "prior_url": "" }, { "id": "2a76f8b2d7b20f28", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "ENvue Medical, Inc.", "cik": 1326706, "ticker": "FEED", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 7300000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023730", "filing_url": "https://www.sec.gov/Archives/edgar/data/1326706/000149315226023730/0001493152-26-023730-index.htm", "headline": "ENvue Medical, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) will not, without unreasonable effort and expense, be able to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cForm 10-Q\u201d), within the prescribed time period. Additional time is needed for the Company to prepare, compile and analyze supporting documentation in order to complete its disclosures and financial statement preparation and review process to finalize the Form 10-Q. The Company anticipates that it will file the Form 10-Q 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." }, "quote": "(the \u201cCompany\u201d) will not, without unreasonable effort and expense, be able to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cForm 10-Q\u201d), within the prescribed time period. Additional time is needed for the Company to prepare, compile and analyze supporting documentation in order to complete its disclosures and financial statement preparation and review process to finalize the Form 10-Q. The Company anticipates that it will file the Form 10-Q no later than the fifth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "d5eb62398b0d00f0", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Driveitaway Holdings, Inc.", "cik": 1394638, "ticker": "DWAY", "sic_desc": "Services", "size_tier": "small", "public_float": 1547437.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001731122-26-000742", "filing_url": "https://www.sec.gov/Archives/edgar/data/1394638/000173112226000742/0001731122-26-000742-index.htm", "headline": "Driveitaway Holdings, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "79a3fc0f3d8affcc", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Dream Homes & Development Corp.", "cik": 1518336, "ticker": "", "sic_desc": "Construction", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023693", "filing_url": "https://www.sec.gov/Archives/edgar/data/1518336/000149315226023693/0001493152-26-023693-index.htm", "headline": "Dream Homes & Development Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is in the process of compiling information for the year ending March 31, 2026 for the Form 10-Q, all of which information has not yet been received.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is in the process of compiling information for the year ending March 31, 2026 for the Form 10-Q, all of which information has not yet been received.", "prior_accession": "", "prior_url": "" }, { "id": "933217c02b04b68d", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Dream Finders Homes, Inc.", "cik": 1825088, "ticker": "", "sic_desc": "Construction", "size_tier": "mid", "public_float": 478300000.0, "form": "8-K", "filed": "2026-05-15", "accession": "0001628280-26-035718", "filing_url": "https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/0001628280-26-035718-index.htm", "headline": "Dream Finders Homes, Inc. dismissed its auditor and engaged KPMG", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "KPMG", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1e6e511f7278f46b", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Doximity, Inc.", "cik": 1516513, "ticker": "DOCS", "sic_desc": "Services", "size_tier": "large", "public_float": 9860000000.0, "form": "CORRESP", "filed": "2026-05-15", "accession": "0001516513-26-000011", "filing_url": "https://www.sec.gov/Archives/edgar/data/1516513/000151651326000011/0001516513-26-000011-index.htm", "headline": "Doximity, Inc. responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2026-03-23", "published_on_edgar": "2026-05-15", "reviewing": "Doximity, Inc. Form 10-K for the Year Ended March 31, 2025 Form 10-Q for the Period Ended December 31, 2025 File No. 001-40508 Dear Ms. Etheredge and Mr. Little", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Revenue recognition" ], "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." }, "quote": "We note from your disclosures on page 4 that your platform provides most medical professions with a pre-populated professional profile based on publicly and commercially available third-party data. Please show us how you intend to revise to clarify if the 80% figure includes only actively practicing physicians who have completed your identity and credential verification process or if some other criteria were used.\u2026", "prior_accession": "", "prior_url": "" }, { "id": "545570f2693c49f5", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Doximity, Inc.", "cik": 1516513, "ticker": "DOCS", "sic_desc": "Services", "size_tier": "large", "public_float": 9860000000.0, "form": "UPLOAD", "filed": "2026-05-15", "accession": "0000000000-26-001798", "filing_url": "https://www.sec.gov/Archives/edgar/data/1516513/000000000026001798/0000000000-26-001798-index.htm", "headline": "SEC staff questioned Doximity, Inc.'s accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2026-02-23", "published_on_edgar": "2026-05-15", "reviewing": "Doximity, Inc. Form 10-K for the Year Ended March 31, 2025 Form 10-Q for the Period Ended December 31, 2025 File No. 001-40508 Dear Siddharth Sitaram: We have l", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A" ], "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." }, "quote": "We note from your disclosures on page 4 that your platform provides most medical professions with a pre-populated professional profile based on publicly and commercially available third-party data. Please show us how you intend to revise to clarify if the 80% figure includes only actively practicing physicians who have completed your identity and credential verification process or if some other criteria were used.\u2026", "prior_accession": "", "prior_url": "" }, { "id": "380b60bbb1d8ee14", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Digital Brands Group, Inc.", "cik": 1668010, "ticker": "DBGI", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 40197117.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023845", "filing_url": "https://www.sec.gov/Archives/edgar/data/1668010/000149315226023845/0001493152-26-023845-index.htm", "headline": "Digital Brands Group, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) of the Company\u2019s Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d) will be delayed due to the additional time that was required to obtain and compile certain information required to be included in the Quarterly Report, which delay could not be eliminated by the Company without unreasonable effort and expense. The Company expects to file the Quarterly Report within the five calendar day extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) of the Company\u2019s Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d) will be delayed due to the additional time that was required to obtain and compile certain information required to be included in the Quarterly Report, which delay could not be eliminated by the Company without unreasonable effort and expense. The Company expects to file the Quarterly Report within the five calendar day extension period.", "prior_accession": "", "prior_url": "" }, { "id": "429bd6d116a91843", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Datavault AI Inc.", "cik": 1682149, "ticker": "DVLT", "sic_desc": "Business services", "size_tier": "small", "public_float": 47524152.0, "form": "10-Q", "filed": "2026-05-15", "accession": "0001682149-26-000008", "filing_url": "https://www.sec.gov/Archives/edgar/data/1682149/000168214926000008/0001682149-26-000008-index.htm", "headline": "Datavault AI Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-11-14", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001104659-25-112637", "prior_url": "https://www.sec.gov/Archives/edgar/data/1682149/000110465925112637/dvlt-20250930x10q.htm" }, { "id": "7f9da6f9d625886c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "DarkPulse, Inc.", "cik": 866439, "ticker": "DPLS", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 10714210.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001683168-26-003993", "filing_url": "https://www.sec.gov/Archives/edgar/data/866439/000168316826003993/0001683168-26-003993-index.htm", "headline": "DarkPulse, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "21f4d1edd03115e2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "DUKE Robotics Corp.", "cik": 1638911, "ticker": "DUKR", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 4120827.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057682", "filing_url": "https://www.sec.gov/Archives/edgar/data/1638911/000121390026057682/0001213900-26-057682-index.htm", "headline": "DUKE Robotics Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed period, because the Company requires additional time to prepare and review its financial statements to ensure adequate disclosure of the financial information required to be included in the Quarterly Report, which delay could not be eliminated by the Company without unreasonable effort and expense. In that regard, the Company recently announced the execution of an underwriting agreement relating to a public offering, as well as a simultaneous uplisting to the Nasdaq Capital Market.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed period, because the Company requires additional time to prepare and review its financial statements to ensure adequate disclosure of the financial information required to be included in the Quarterly Report, which delay could not be eliminated by the Company without unreasonable effort and expense. In that regard, the Company recently announced the execution of an underwriting agreement relating to a public offering, as well as a simultaneous uplisting to the Nasdaq Capital Market.", "prior_accession": "", "prior_url": "" }, { "id": "2f5e6687ecabd7a2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "DNA X, Inc.", "cik": 1178697, "ticker": "SONM", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 25700000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023793", "filing_url": "https://www.sec.gov/Archives/edgar/data/1178697/000149315226023793/0001493152-26-023793-index.htm", "headline": "DNA X, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the three months ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period. This delay resulted primarily from the disposition of the Company\u2019s legacy mobile phone and hotspot business (the \u201cLegacy Business\u201d), the closing of which occurred during the first quarter of 2026. In accordance with Accounting Standards Codification 205-20, Discontinued Operations, the Company is required to present the results of the Legacy Business as a discontinued operation in its condensed consolidated financial statements for the three months ended March 31, 2026. The accounting\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the three months ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period. This delay resulted primarily from the disposition of the Company\u2019s legacy mobile phone and hotspot business (the \u201cLegacy Business\u201d), the closing of which occurred during the first quarter of 2026. In accordance with Accounting Standards Codification 205-20, Discontinued Operations, the Company is required to present the results of the Legacy Business as a discontinued operation in its condensed consolidated financial statements for the three months ended March 31, 2026. The accounting\u2026", "prior_accession": "", "prior_url": "" }, { "id": "a1bb989e5f8e6a94", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "D. Boral ARC Acquisition I Corp.", "cik": 2065779, "ticker": "BCAR", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-05-15", "accession": "0001829126-26-005354", "filing_url": "https://www.sec.gov/Archives/edgar/data/2065779/000182912626005354/0001829126-26-005354-index.htm", "headline": "D. Boral ARC Acquisition I Corp. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-05", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "In addition, the Company expects to have negative cash flows from operations as it pursues an initial business combination target. In connection with the Company\u2019s assessment of going concern considerations in accordance with Accounting Standards Update (\u201cASU\u201d) 2014-15, \u201cDisclosures of Uncertainties about an Entity\u2019s Ability to Continue as a Going Concern\u201d the Company does not currently have adequate liquidity to sustain operations, which consist solely of pursuing a Business Combination. The Company may raise additional capital through loans or additional investments from the Sponsor or its\u2026", "prior_accession": "0001829126-25-008854", "prior_url": "https://www.sec.gov/Archives/edgar/data/2065779/000182912625008854/dboralarcacq1_10q.htm" }, { "id": "4314959ceadcc56f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Cyber Enviro-Tech, Inc.", "cik": 1935092, "ticker": "CETI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 13254041.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001553350-26-000091", "filing_url": "https://www.sec.gov/Archives/edgar/data/1935092/000155335026000091/0001553350-26-000091-index.htm", "headline": "Cyber Enviro-Tech, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant\u2019s quarterly report could not be filed within the prescribed time period due to the Registrant requiring additional time to prepare and review the quarterly report for the period ended March 31, 2026. Such delay could not be eliminated by the Company without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant\u2019s quarterly report could not be filed within the prescribed time period due to the Registrant requiring additional time to prepare and review the quarterly report for the period ended March 31, 2026. Such delay could not be eliminated by the Company without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "46c873f2ce5a7134", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Crypto Co", "cik": 1688126, "ticker": "CRCW", "sic_desc": "Services", "size_tier": "small", "public_float": 2465473.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023830", "filing_url": "https://www.sec.gov/Archives/edgar/data/1688126/000149315226023830/0001493152-26-023830-index.htm", "headline": "Crypto Co told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Crypto Company (the \u201cCompany\u201d) is in the process of preparing and reviewing the financial and other information for its Quarterly Report on Form 10-Q for the fiscal quarter ended Mach 31, 2026, and does not expect the report will be finalized for filing by the prescribed due date without unreasonable effort or expense. The Company needs additional time to complete its financial statements, notes, iXBRL coding, as well as to have the report reviewed by its accountants and attorneys. The Company will strive to file its 2025 Annual Report on Form 10-K and its Quarterly Report for the first quarter of 2026 as soon as practicable.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Crypto Company (the \u201cCompany\u201d) is in the process of preparing and reviewing the financial and other information for its Quarterly Report on Form 10-Q for the fiscal quarter ended Mach 31, 2026, and does not expect the report will be finalized for filing by the prescribed due date without unreasonable effort or expense. The Company needs additional time to complete its financial statements, notes, iXBRL coding, as well as to have the report reviewed by its accountants and attorneys. The Company will strive to file its 2025 Annual Report on Form 10-K and its Quarterly Report for the first quarter of 2026 as soon as practicable.", "prior_accession": "", "prior_url": "" }, { "id": "a23c9b57b4c9dd40", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Cosmos Health Inc.", "cik": 1474167, "ticker": "COSM", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 16560581.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001477932-26-003236", "filing_url": "https://www.sec.gov/Archives/edgar/data/1474167/000147793226003236/0001477932-26-003236-index.htm", "headline": "Cosmos Health Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) could not complete the filing of its Quarterly Report on Form 10-Q for the period ended March 31, 2026 due to delays in obtaining and compiling information to be included in its Form 10-Q, including, but not limited to, our XBRL filing, which delay could not be eliminated by the Company without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) could not complete the filing of its Quarterly Report on Form 10-Q for the period ended March 31, 2026 due to delays in obtaining and compiling information to be included in its Form 10-Q, including, but not limited to, our XBRL filing, which delay could not be eliminated by the Company without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "9ce63690060ce8ff", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "ConnectM Technology Solutions, Inc.", "cik": 1895249, "ticker": "CNTM", "sic_desc": "Construction", "size_tier": "small", "public_float": 69535393.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001104659-26-062501", "filing_url": "https://www.sec.gov/Archives/edgar/data/1895249/000110465926062501/0001104659-26-062501-index.htm", "headline": "ConnectM Technology Solutions, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The filing by ConnectM Technology Solutions, Inc. (the \u201cCompany\u201d) of the Company\u2019s Quarterly Report on Form 10-Q for the three months ended March 31, 2026 (the \u201cQuarterly Report\u201d) will be delayed due to the additional time that is required to obtain and compile certain information required to be included in the Quarterly Report, which delay could not be eliminated by the Company without unreasonable effort and expense. The Company expects to file the Quarterly Report no later than May 20, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The filing by ConnectM Technology Solutions, Inc. (the \u201cCompany\u201d) of the Company\u2019s Quarterly Report on Form 10-Q for the three months ended March 31, 2026 (the \u201cQuarterly Report\u201d) will be delayed due to the additional time that is required to obtain and compile certain information required to be included in the Quarterly Report, which delay could not be eliminated by the Company without unreasonable effort and expense. The Company expects to file the Quarterly Report no later than May 20, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "7cbc217f47125942", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Collab Z Inc.", "cik": 2050338, "ticker": "CLBZ", "sic_desc": "Real estate", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057624", "filing_url": "https://www.sec.gov/Archives/edgar/data/2050338/000121390026057624/0001213900-26-057624-index.htm", "headline": "Collab Z Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d), requires additional time to complete and file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d). The Company\u2019s review process with its independent registered public accounting firm has not been completed as of the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d), requires additional time to complete and file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d). The Company\u2019s review process with its independent registered public accounting firm has not been completed as of the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "833dbb7707712d6d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Cluster Group Holdings Ltd Co", "cik": 1346287, "ticker": "CLUS", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 4399.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001683168-26-003969", "filing_url": "https://www.sec.gov/Archives/edgar/data/1346287/000168316826003969/0001683168-26-003969-index.htm", "headline": "Cluster Group Holdings Ltd Co told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant\u2019s quarterly report on Form 10-Q for the three months ended March 31, 2026, could not be filed within the prescribed time period because the Company needs additional time to complete the financial statements and to prepare the Form 10-Q. The registrant anticipates that it will require no more than the additional 5 days allowed to complete and file the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant\u2019s quarterly report on Form 10-Q for the three months ended March 31, 2026, could not be filed within the prescribed time period because the Company needs additional time to complete the financial statements and to prepare the Form 10-Q. The registrant anticipates that it will require no more than the additional 5 days allowed to complete and file the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "7c0d54bdd826861a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Cloudweb, Inc.", "cik": 1619227, "ticker": "CLOW", "sic_desc": "Computer services", "size_tier": "small", "public_float": 55414.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001640334-26-000915", "filing_url": "https://www.sec.gov/Archives/edgar/data/1619227/000164033426000915/0001640334-26-000915-index.htm", "headline": "Cloudweb, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "5cbbed38c5f1a321", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Clean Vision Corp", "cik": 1391426, "ticker": "CLNV", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 11842000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001903596-26-000219", "filing_url": "https://www.sec.gov/Archives/edgar/data/1391426/000190359626000219/0001903596-26-000219-index.htm", "headline": "Clean Vision Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant was unable, without unreasonable effort and expense, to prepare its accounting records and schedules in sufficient time to enable its independent registered public accounting firm to complete its review of the Registrant\u2019s financial statements to be contained in its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d). The Registrant intends to file the Quarterly Report, together with the financial statements, promptly upon completion.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant was unable, without unreasonable effort and expense, to prepare its accounting records and schedules in sufficient time to enable its independent registered public accounting firm to complete its review of the Registrant\u2019s financial statements to be contained in its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d). The Registrant intends to file the Quarterly Report, together with the financial statements, promptly upon completion.", "prior_accession": "", "prior_url": "" }, { "id": "8dbecbd56b3613c4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Clean Energy Technologies, Inc.", "cik": 1329606, "ticker": "CETY", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 24043457.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023880", "filing_url": "https://www.sec.gov/Archives/edgar/data/1329606/000149315226023880/0001493152-26-023880-index.htm", "headline": "Clean Energy Technologies, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant has encountered a delay in assembling the information, in particular, its financial statements for the period ended March 31, 2026, required to be included in the quarterly report on Form 10-Q for the relevant period, rendering timely filing of the quarterly report impracticable without undue hardship and expense to the registrant.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant has encountered a delay in assembling the information, in particular, its financial statements for the period ended March 31, 2026, required to be included in the quarterly report on Form 10-Q for the relevant period, rendering timely filing of the quarterly report impracticable without undue hardship and expense to the registrant.", "prior_accession": "", "prior_url": "" }, { "id": "62b4572c6f7defc1", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CitroTech Inc.", "cik": 894556, "ticker": "CITR", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 101000000.0, "form": "10-Q", "filed": "2026-05-15", "accession": "0001683168-26-003943", "filing_url": "https://www.sec.gov/Archives/edgar/data/894556/000168316826003943/0001683168-26-003943-index.htm", "headline": "CitroTech Inc. disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "not comparable", "located_in": "going-concern note", "prior_filed": "2025-11-12", "prior_form": "10-Q", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "General Enterprise Ventures, Inc.", "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." }, "quote": "At March 31, 2026, the Company had cash of approximately $4.3 million, working capital of $2.8 million, and an accumulated deficit of $119.4 million. For the three months ended March 31, 2026, the Company incurred a net loss of $6.2 million and used approximately $2.1 million of cash in operating activities. The Company's ability to continue as a going concern depends on its ability to scale commercial sales. Management believes that current cash is not sufficient to fund commercial-scale production and the related working capital requirements for the next twelve months. These conditions\u2026", "prior_accession": "0001640334-25-002055", "prior_url": "https://www.sec.gov/Archives/edgar/data/894556/000164033425002055/gevi_10q.htm" }, { "id": "e9e52e7bd8af0539", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Chilean Cobalt Corp.", "cik": 1727255, "ticker": "COBA", "sic_desc": "Mining", "size_tier": "small", "public_float": 35187771.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001683168-26-004006", "filing_url": "https://www.sec.gov/Archives/edgar/data/1727255/000168316826004006/0001683168-26-004006-index.htm", "headline": "Chilean Cobalt Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) of the Company\u2019s Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d) will be delayed due to the additional time required to obtain and compile certain information required to be included in the Quarterly Report, which delay could not be eliminated by the Company without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) of the Company\u2019s Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d) will be delayed due to the additional time required to obtain and compile certain information required to be included in the Quarterly Report, which delay could not be eliminated by the Company without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "eb1400fe9e430cfb", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Charlie's Holdings, Inc.", "cik": 1134765, "ticker": "CHUC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 17900000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001437749-26-017228", "filing_url": "https://www.sec.gov/Archives/edgar/data/1134765/000143774926017228/0001437749-26-017228-index.htm", "headline": "Charlie's Holdings, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) because the Company requires additional time for compilation and review to ensure adequate disclosure of certain information required to be included in the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) because the Company requires additional time for compilation and review to ensure adequate disclosure of certain information required to be included in the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "88b80f906e92bb1e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Certiplex Corp", "cik": 1755347, "ticker": "CPLX", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001079973-26-000667", "filing_url": "https://www.sec.gov/Archives/edgar/data/1755347/000107997326000667/0001079973-26-000667-index.htm", "headline": "Certiplex Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company\u2019s Quarterly Report on Form 10-Q for the period ended March 31, 2026 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company\u2019s Quarterly Report on Form 10-Q for the period ended March 31, 2026 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "93fb3a7c25f7b634", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Celularity Inc", "cik": 1752828, "ticker": "CELU", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 38500000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023840", "filing_url": "https://www.sec.gov/Archives/edgar/data/1752828/000149315226023840/0001493152-26-023840-index.htm", "headline": "Celularity Inc told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(\u201cCelularity\u201d) will be unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the three months ended March 31, 2026 (the \u201cMarch 2026 Form 10-Q\u201d) with the Securities and Exchange Commission (\u201cSEC\u201d) within the prescribed time period. Constraints in Celularity\u2019s liquidity position and financial accounting staffing levels caused a delay in the financial close and reporting process and preparation of the consolidated financial statements. Celularity is working diligently and plans to file the March 2026 Form 10-Q as soon as practicable.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(\u201cCelularity\u201d) will be unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the three months ended March 31, 2026 (the \u201cMarch 2026 Form 10-Q\u201d) with the Securities and Exchange Commission (\u201cSEC\u201d) within the prescribed time period. Constraints in Celularity\u2019s liquidity position and financial accounting staffing levels caused a delay in the financial close and reporting process and preparation of the consolidated financial statements. Celularity is working diligently and plans to file the March 2026 Form 10-Q as soon as practicable.", "prior_accession": "", "prior_url": "" }, { "id": "b8deb2fbbd807529", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Capstone Holding Corp.", "cik": 887151, "ticker": "CAPS", "sic_desc": "Wholesale trade", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001437749-26-017425", "filing_url": "https://www.sec.gov/Archives/edgar/data/887151/000143774926017425/0001437749-26-017425-index.htm", "headline": "Capstone Holding Corp. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) 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." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) 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.", "prior_accession": "", "prior_url": "" }, { "id": "97d4db4c3b99c7df", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CapForce Inc.", "cik": 1293818, "ticker": "CFOR", "sic_desc": "Services", "size_tier": "small", "public_float": 11600000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001829126-26-005351", "filing_url": "https://www.sec.gov/Archives/edgar/data/1293818/000182912626005351/0001829126-26-005351-index.htm", "headline": "CapForce Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d). The Company has determined that it is unable to file its Form 10-Q within the prescribed time period without unreasonable effort or expense. The Company is in the process of preparing its Annual Report on Form 10-K for the year ended December 31, 2025, which was delayed due to the significant time and resources necessary to conduct valuation and purchase price allocation related to the Company\u2019s previously disclosed acquisition of iCapX Sdn. In addition, as a result of the Company\u2019s size, the Company has limited\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d). The Company has determined that it is unable to file its Form 10-Q within the prescribed time period without unreasonable effort or expense. The Company is in the process of preparing its Annual Report on Form 10-K for the year ended December 31, 2025, which was delayed due to the significant time and resources necessary to conduct valuation and purchase price allocation related to the Company\u2019s previously disclosed acquisition of iCapX Sdn. In addition, as a result of the Company\u2019s size, the Company has limited\u2026", "prior_accession": "", "prior_url": "" }, { "id": "4bac51bc0ba6c4fe", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Canopy Growth Corp", "cik": 1737927, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-05-15", "accession": "0001104659-26-062784", "filing_url": "https://www.sec.gov/Archives/edgar/data/1737927/000110465926062784/0001104659-26-062784-index.htm", "headline": "Canopy Growth Corp said previously issued financial statements should no longer be relied upon", "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) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "cf289e41dd2b40db", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Cambium Networks Corp", "cik": 1738177, "ticker": "CMBMF", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 5419541.93, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001193125-26-226635", "filing_url": "https://www.sec.gov/Archives/edgar/data/1738177/000119312526226635/0001193125-26-226635-index.htm", "headline": "Cambium Networks Corp filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Cambium Networks Corporation (the \u201cCompany\u201d) has determined that it is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the period ended March 31, 2026 by the prescribed filing due date. The Company has, on April 7, 2026, filed its comprehensive annual report on Form 10-K for the period ended December 31, 2024, including restated financial statements for the year ended December 31, 2023 and for the quarters ended March 31, 2023 and 2024, June 30, 2023 and 2024 and September 30, 2023 and 24. On April 30, 2026, the Company filed its quarterly reports on Form 10-Q for the quarters ended March 31, June 30 and September 30, 2025, and on May 1, 2026\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Cambium Networks Corporation (the \u201cCompany\u201d) has determined that it is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the period ended March 31, 2026 by the prescribed filing due date. The Company has, on April 7, 2026, filed its comprehensive annual report on Form 10-K for the period ended December 31, 2024, including restated financial statements for the year ended December 31, 2023 and for the quarters ended March 31, 2023 and 2024, June 30, 2023 and 2024 and September 30, 2023 and 24. On April 30, 2026, the Company filed its quarterly reports on Form 10-Q for the quarters ended March 31, June 30 and September 30, 2025, and on May 1, 2026\u2026", "prior_accession": "", "prior_url": "" }, { "id": "c4656fb0fdcbd527", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Calisa Acquisition Corp", "cik": 2026767, "ticker": "ALIS", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023852", "filing_url": "https://www.sec.gov/Archives/edgar/data/2026767/000149315226023852/0001493152-26-023852-index.htm", "headline": "Calisa Acquisition Corp cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, and applied the guidance retrospectively to all periods presented." ], "new_standards": [ "2023-07", "2024-03" ], "prior_filed": "2025-12-02", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, and applied the guidance retrospectively to all periods presented.", "prior_accession": "0001493152-25-025781", "prior_url": "https://www.sec.gov/Archives/edgar/data/2026767/000149315225025781/form10-q.htm" }, { "id": "c4cede547223d201", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "CS DIAGNOSTICS CORP.", "cik": 1106861, "ticker": "CSDX", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001214659-26-006369", "filing_url": "https://www.sec.gov/Archives/edgar/data/1106861/000121465926006369/0001214659-26-006369-index.htm", "headline": "CS DIAGNOSTICS CORP. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant is unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 within the prescribed time period without unreasonable effort or expense. The registrant requires additional time to complete the preparation and review of its financial statements and related disclosures for the quarter ended March 31, 2026. In addition, the registrant\u2019s independent registered public accounting firm requires additional time to complete its review procedures with respect to the financial statements included in the Quarterly Report on Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant is unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 within the prescribed time period without unreasonable effort or expense. The registrant requires additional time to complete the preparation and review of its financial statements and related disclosures for the quarter ended March 31, 2026. In addition, the registrant\u2019s independent registered public accounting firm requires additional time to complete its review procedures with respect to the financial statements included in the Quarterly Report on Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "10c3318c92ae4e5f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CRH PUBLIC LTD CO", "cik": 849395, "ticker": "CRH", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 61825009498.0, "form": "8-K", "filed": "2026-05-15", "accession": "0001628280-26-035552", "filing_url": "https://www.sec.gov/Archives/edgar/data/849395/000162828026035552/0001628280-26-035552-index.htm", "headline": "CRH PUBLIC LTD CO's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "cee98e389d1f415b", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "CREATIVE REALITIES, INC.", "cik": 1356093, "ticker": "CREX", "sic_desc": "Services", "size_tier": "small", "public_float": 39850105.0, "form": "10-Q", "filed": "2026-05-15", "accession": "0001437749-26-017219", "filing_url": "https://www.sec.gov/Archives/edgar/data/1356093/000143774926017219/0001437749-26-017219-index.htm", "headline": "CREATIVE REALITIES, INC. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Company evaluates each customer contract to identify the distinct performance obligations promised therein.", "A performance obligation is considered distinct if the customer can benefit from the good or service on its own or together with other resources that are readily available, and if the Company's promise to transfer the good or service is separately identifiable from other promises in the contract.", "If an individual promised good or service is not distinct from another promised good or service, the Company combines those promised goods or services into a single combined performance obligation." ], "prior_filed": "2025-11-12", "prior_form": "10-Q", "similarity": 0.526, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The Company evaluates each customer contract to identify the distinct performance obligations promised therein.", "prior_accession": "0001437749-25-034249", "prior_url": "https://www.sec.gov/Archives/edgar/data/1356093/000143774925034249/crex20250930_10q.htm" }, { "id": "85e77e17e6f84246", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "CPI AEROSTRUCTURES INC", "cik": 889348, "ticker": "CVU", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 41170073.0, "form": "10-Q", "filed": "2026-05-15", "accession": "0001999371-26-010877", "filing_url": "https://www.sec.gov/Archives/edgar/data/889348/000199937126010877/0001999371-26-010877-index.htm", "headline": "CPI AEROSTRUCTURES INC reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-11-14", "prior_form": "10-Q", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 269, "weakness_first_reported": "2025-08-19", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management conducted an evaluation of the effectiveness of internal control over financial reporting based on criteria established in Internal Control- Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (\u201cCOSO\u201d). Based on this evaluation, management concluded that the Company\u2019s internal control over financial reporting was effective at the reasonable assurance level as of March 31, 2026. 18 Changes in Internal Control Over Financial Reporting There were no\u2026", "prior_accession": "0001999371-25-017728", "prior_url": "https://www.sec.gov/Archives/edgar/data/889348/000199937125017728/cpi-10q_093025.htm" }, { "id": "3b8945f40fe3db56", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "CONX Corp.", "cik": 1823000, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001104659-26-062562", "filing_url": "https://www.sec.gov/Archives/edgar/data/1823000/000110465926062562/0001104659-26-062562-index.htm", "headline": "CONX Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2026 (the \u201cQuarterly Report\u201d) by the prescribed due date for the reasons described below. As disclosed by the Company in its Current Report on Form 8-K filed with the Securities and Exchange Commission (\u201cSEC\u201d) on December 6, 2024, the Company completed its purchase for cash of a majority equity interest in Red Technologies SAS, a societe par actions simplifiee organized under the laws of France, on December 5, 2024. This transaction will be referred to herein as the \u201cAcquisition.\u201d As previously reported, due to the timing of the completion of\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2026 (the \u201cQuarterly Report\u201d) by the prescribed due date for the reasons described below. As disclosed by the Company in its Current Report on Form 8-K filed with the Securities and Exchange Commission (\u201cSEC\u201d) on December 6, 2024, the Company completed its purchase for cash of a majority equity interest in Red Technologies SAS, a societe par actions simplifiee organized under the laws of France, on December 5, 2024. This transaction will be referred to herein as the \u201cAcquisition.\u201d As previously reported, due to the timing of the completion of\u2026", "prior_accession": "", "prior_url": "" }, { "id": "7e5985009b1c16dc", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "CIRTRAN CORP", "cik": 813716, "ticker": "CIRX", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 94157.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023465", "filing_url": "https://www.sec.gov/Archives/edgar/data/813716/000149315226023465/0001493152-26-023465-index.htm", "headline": "CIRTRAN CORP told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-Q and in order to permit the Company\u2019s independent registered public accounting firm time to complete its review of the financial statements included in the Form 10-Q. The Company intends to file the Form 10-Q as soon as possible.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-Q and in order to permit the Company\u2019s independent registered public accounting firm time to complete its review of the financial statements included in the Form 10-Q. The Company intends to file the Form 10-Q as soon as possible.", "prior_accession": "", "prior_url": "" }, { "id": "5b0422cb2018e724", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CHINA PHARMA HOLDINGS, INC.", "cik": 1106644, "ticker": "CPHI", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 4290693.0, "form": "10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057705", "filing_url": "https://www.sec.gov/Archives/edgar/data/1106644/000121390026057705/0001213900-26-057705-index.htm", "headline": "CHINA PHARMA HOLDINGS, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-12", "prior_form": "10-Q", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "As of March 31, 2026, the Company\u2019s Chairperson, Chief Executive Officer and Interim Chief Financial Officer, Ms. Li, has advanced an aggregate of $1,466,145 to provide working capital and enabled the Company to make the required payments related to its former construction loan facility and current lines of credit. To alleviate the conditions that raise substantial doubt about the Company\u2019s ability to continue as a going concern, management plans to enhance the sales model of advance payment, and further strengthen its collection of accounts receivable. Further, the Company is currently\u2026", "prior_accession": "0001213900-25-109203", "prior_url": "https://www.sec.gov/Archives/edgar/data/1106644/000121390025109203/ea0263576-10q_china.htm" }, { "id": "cc34106172314fa0", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CDT Equity Inc.", "cik": 1896212, "ticker": "CDT", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 41401162.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023832", "filing_url": "https://www.sec.gov/Archives/edgar/data/1896212/000149315226023832/0001493152-26-023832-index.htm", "headline": "CDT Equity Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026. The Registrant expects to file the Quarterly Report on or before the fifth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026. The Registrant expects to file the Quarterly Report on or before the fifth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "e95aa0ec7e4d548c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CALLAN JMB INC.", "cik": 2032545, "ticker": "CJMB", "sic_desc": "Business services", "size_tier": "small", "public_float": 7398291.0, "form": "10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023708", "filing_url": "https://www.sec.gov/Archives/edgar/data/2032545/000149315226023708/0001493152-26-023708-index.htm", "headline": "CALLAN JMB INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-11-14", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The continuation of the Company as a going concern depends on continued financial support from its shareholders, the ability to raise equity or debt financing, and the attainment of profitable operations from the Company\u2019s future business. These factors raise substantial doubt regarding the Company\u2019s ability to continue as a going concern. As discussed in Note 6, on July 24, 2025, the Company entered into an ELOC Purchase Agreement (\u201cEquity Line of Credit,\u201d or the \u201cELOC Facility\u201d) with an investor, whereby the Company has the right, but not the obligation, to sell to the investor therein, up\u2026", "prior_accession": "0001493152-25-023475", "prior_url": "https://www.sec.gov/Archives/edgar/data/2032545/000149315225023475/form10-q.htm" }, { "id": "08af3c23b50dd204", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "C4 Therapeutics, Inc.", "cik": 1662579, "ticker": "CCCC", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 306036742.0, "form": "8-K", "filed": "2026-05-15", "accession": "0001628280-26-035542", "filing_url": "https://www.sec.gov/Archives/edgar/data/1662579/000162828026035542/0001628280-26-035542-index.htm", "headline": "C4 Therapeutics, Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0d9122cb06f280c7", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Boxlight Corp", "cik": 1624512, "ticker": "BOXL", "sic_desc": "Services", "size_tier": "small", "public_float": 5659393.0, "form": "10-Q", "filed": "2026-05-15", "accession": "0001628280-26-035695", "filing_url": "https://www.sec.gov/Archives/edgar/data/1624512/000162828026035695/0001628280-26-035695-index.htm", "headline": "Boxlight Corp said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-11-14", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "The Company\u2019s management has concluded as of March 31, 2026 that, due to uncertainties surrounding the Company\u2019s ability to amend or refinance its current debt agreements and the uncertainty as to whether it will have sufficient liquidity to fund its business activities, substantial doubt exists as to its ability to continue as a going concern. The Company\u2019s plans to alleviate the substantial doubt about its ability to continue as a going concern may not be successful, and it may be forced to limit its business activities or be unable to continue as a going concern, which would have a\u2026", "prior_accession": "0001628280-25-052307", "prior_url": "https://www.sec.gov/Archives/edgar/data/1624512/000162828025052307/boxl-20250930.htm" }, { "id": "2d1d48888eeb1fe5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Bowen Acquisition Corp", "cik": 1973056, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 74900000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023847", "filing_url": "https://www.sec.gov/Archives/edgar/data/1973056/000149315226023847/0001493152-26-023847-index.htm", "headline": "Bowen Acquisition Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort and expense to the Company. The Company requires additional time to compile and process the information necessary for the completion of the Form 10-Q as the Company does not have full-time accounting and administrative staff. The Company has also been in the process of seeking to consummate its initial business combination.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period without unreasonable effort and expense to the Company. The Company requires additional time to compile and process the information necessary for the completion of the Form 10-Q as the Company does not have full-time accounting and administrative staff. The Company has also been in the process of seeking to consummate its initial business combination.", "prior_accession": "", "prior_url": "" }, { "id": "b708c54813ce38be", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Borealis Foods Inc.", "cik": 1852973, "ticker": "BRLS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 41900000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057781", "filing_url": "https://www.sec.gov/Archives/edgar/data/1852973/000121390026057781/0001213900-26-057781-index.htm", "headline": "Borealis Foods Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) could not be filed within the prescribed time period without unreasonable effort or expense because the Company requires additional time to complete the preparation and review of its financial statements and related disclosures. The Company previously did not timely file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025. The Company is working diligently to complete and file the Form 10-Q as soon as practicable.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) could not be filed within the prescribed time period without unreasonable effort or expense because the Company requires additional time to complete the preparation and review of its financial statements and related disclosures. The Company previously did not timely file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025. The Company is working diligently to complete and file the Form 10-Q as soon as practicable.", "prior_accession": "", "prior_url": "" }, { "id": "bbb36183ec416876", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Blue Star Foods Corp.", "cik": 1730773, "ticker": "BSFC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2199788.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023604", "filing_url": "https://www.sec.gov/Archives/edgar/data/1730773/000149315226023604/0001493152-26-023604-index.htm", "headline": "Blue Star Foods Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a1c6aa7598b9f341", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BiomX Inc.", "cik": 1739174, "ticker": "PHGE", "sic_desc": "Biological products", "size_tier": "small", "public_float": 21392018.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057677", "filing_url": "https://www.sec.gov/Archives/edgar/data/1739174/000121390026057677/0001213900-26-057677-index.htm", "headline": "BiomX Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant could not complete the filing of its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 within the prescribed time period due to the delay in obtaining and compiling information relating to significant transactions that were completed in the quarter and required to be included in the Company\u2019s Form 10-Q, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant could not complete the filing of its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 within the prescribed time period due to the delay in obtaining and compiling information relating to significant transactions that were completed in the quarter and required to be included in the Company\u2019s Form 10-Q, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "1e0bbaeceb7cb4cd", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Bimergen Energy Corp", "cik": 1066764, "ticker": "BESS", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 10000000.0, "form": "10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023798", "filing_url": "https://www.sec.gov/Archives/edgar/data/1066764/000149315226023798/0001493152-26-023798-index.htm", "headline": "Bimergen Energy Corp no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-11-14", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001493152-25-022560", "prior_url": "https://www.sec.gov/Archives/edgar/data/1066764/000149315225022560/form10-q.htm" }, { "id": "701032b4345333d7", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Beeline Holdings, Inc.", "cik": 1534708, "ticker": "BLNE", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 23826587.0, "form": "10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023753", "filing_url": "https://www.sec.gov/Archives/edgar/data/1534708/000149315226023753/0001493152-26-023753-index.htm", "headline": "Beeline Holdings, Inc. cited accounting standard ASU 2025-05 for the first time in this filing series", "evidence": { "adopted": [ "2025-05" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company adopted ASU 2025-05, Financial Instruments\u2014Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets on January 1, 2026, which had no impact on the consolidated financial statements." ], "new_standards": [ "2025-05", "2025-06" ], "prior_filed": "2025-11-14", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2025-05, Financial Instruments\u2014Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets on January 1, 2026, which had no impact on the consolidated financial statements.", "prior_accession": "0001493152-25-023462", "prior_url": "https://www.sec.gov/Archives/edgar/data/1534708/000149315225023462/form10-q.htm" }, { "id": "722184d5b7d2cb4d", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Balance Labs, Inc.", "cik": 1632121, "ticker": "BLNC", "sic_desc": "Services", "size_tier": "small", "public_float": 5418500.0, "form": "10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023451", "filing_url": "https://www.sec.gov/Archives/edgar/data/1632121/000149315226023451/0001493152-26-023451-index.htm", "headline": "Balance Labs, Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Company identified the engagement as a single performance obligation comprising a series of distinct advisory services that the client simultaneously receives and consumes as the Company performs.", "Accordingly, revenue is recognized over time on a straight-line basis over the contractual service period, which management has determined is the measure that best depicts the transfer of services to the client." ], "prior_filed": "2025-11-13", "prior_form": "10-Q", "similarity": 0.339, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The Company identified the engagement as a single performance obligation comprising a series of distinct advisory services that the client simultaneously receives and consumes as the Company performs.", "prior_accession": "0001493152-25-022345", "prior_url": "https://www.sec.gov/Archives/edgar/data/1632121/000149315225022345/form10-q.htm" }, { "id": "13591148d40e8229", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "BOXABL Inc.", "cik": 1816937, "ticker": "", "sic_desc": "Construction", "size_tier": "large", "public_float": 974047000.0, "form": "10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023568", "filing_url": "https://www.sec.gov/Archives/edgar/data/1816937/000149315226023568/0001493152-26-023568-index.htm", "headline": "BOXABL Inc. cited accounting standard ASU 2025-06 for the first time in this filing series", "evidence": { "adopted": [ "2025-06" ], "adoption_year_stated": 2026, "caveat": null, "contexts": [ "The Company adopted ASU 2025-06 on a prospective basis effective January 1, 2026." ], "new_standards": [ "2025-06" ], "prior_filed": "2025-11-14", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2025-06 on a prospective basis effective January 1, 2026.", "prior_accession": "0001493152-25-023573", "prior_url": "https://www.sec.gov/Archives/edgar/data/1816937/000149315225023573/form10-q.htm" }, { "id": "e9d882d12eb57176", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "BOXABL Inc.", "cik": 1816937, "ticker": "", "sic_desc": "Construction", "size_tier": "large", "public_float": 974047000.0, "form": "10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023568", "filing_url": "https://www.sec.gov/Archives/edgar/data/1816937/000149315226023568/0001493152-26-023568-index.htm", "headline": "BOXABL Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Occasionally, performance obligations may also include delivery, installation, or other services.", "Customer payments received prior to the delivery are recorded as deferred revenue and recognized when the performance obligation is satisfied." ], "prior_filed": "2025-11-14", "prior_form": "10-Q", "similarity": 0.187, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Occasionally, performance obligations may also include delivery, installation, or other services.", "prior_accession": "0001493152-25-023573", "prior_url": "https://www.sec.gov/Archives/edgar/data/1816937/000149315225023573/form10-q.htm" }, { "id": "1de19e9cb8ce1468", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "BMP AI Technologies, Inc.", "cik": 1130781, "ticker": "BMPA", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001477932-26-003211", "filing_url": "https://www.sec.gov/Archives/edgar/data/1130781/000147793226003211/0001477932-26-003211-index.htm", "headline": "BMP AI Technologies, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026, (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026, (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "a4f0794686e28e5e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "BIOREGENX, INC.", "cik": 1593184, "ticker": "BRGX", "sic_desc": "Computer services", "size_tier": "small", "public_float": 5587115.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001683168-26-003995", "filing_url": "https://www.sec.gov/Archives/edgar/data/1593184/000168316826003995/0001683168-26-003995-index.htm", "headline": "BIOREGENX, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant is unable to complete its audit and preparation of its Form 10-Q for the period ended March 31, 2026 in a timely manner because of unanticipated delays.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant is unable to complete its audit and preparation of its Form 10-Q for the period ended March 31, 2026 in a timely manner because of unanticipated delays.", "prior_accession": "", "prior_url": "" }, { "id": "46d58401fcf29c07", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "BIO-PATH HOLDINGS, INC.", "cik": 1133818, "ticker": "BPTH", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 5042574.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001663577-26-000143", "filing_url": "https://www.sec.gov/Archives/edgar/data/1133818/000166357726000143/0001663577-26-000143-index.htm", "headline": "BIO-PATH HOLDINGS, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is in the process of compiling information for the year ending December 31, 2025 for the Form 10-K, all of which information has not yet been received.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is in the process of compiling information for the year ending December 31, 2025 for the Form 10-K, all of which information has not yet been received.", "prior_accession": "", "prior_url": "" }, { "id": "3cf8ee11f1a9e55c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "BEASLEY BROADCAST GROUP INC", "cik": 1099160, "ticker": "BBGI", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 6276534.0, "form": "10-Q", "filed": "2026-05-15", "accession": "0001193125-26-226602", "filing_url": "https://www.sec.gov/Archives/edgar/data/1099160/000119312526226602/0001193125-26-226602-index.htm", "headline": "BEASLEY BROADCAST GROUP INC said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-10", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern In accordance with ASC Topic 205-40, the Company\u2019s management evaluates whether there are certain conditions and events, considered in the aggregate, that raise substantial doubt about the Company\u2019s ability to continue as a going concern for at least one year from the date of issuance of the financial statements included in this report. This evaluation includes considerations related to the Company\u2019s forecasted liquidity and cash consumption requirements. The Company has a history of net losses and negative operating cash flows and expects to continue to incur additional losses\u2026", "prior_accession": "0001193125-25-274158", "prior_url": "https://www.sec.gov/Archives/edgar/data/1099160/000119312525274158/bbgi-20250930.htm" }, { "id": "31b87977dd34c40b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "BARNWELL INDUSTRIES INC", "cik": 10048, "ticker": "BRN", "sic_desc": "Mining", "size_tier": "small", "public_float": 8474000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001140361-26-021697", "filing_url": "https://www.sec.gov/Archives/edgar/data/10048/000114036126021697/0001140361-26-021697-index.htm", "headline": "BARNWELL INDUSTRIES INC told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it will be unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d), within the prescribed time period without unreasonable effort or expense. Forward-Looking Statements This Form 12b-25 includes \u201cforward-looking statements\u201d within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended that involve risks and uncertainties, including statements regarding the Company\u2019s expected date of filing the Quarterly Report. Forward-looking statements are based on current expectations but are subject to risks and uncertainties that\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it will be unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d), within the prescribed time period without unreasonable effort or expense. Forward-Looking Statements This Form 12b-25 includes \u201cforward-looking statements\u201d within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended that involve risks and uncertainties, including statements regarding the Company\u2019s expected date of filing the Quarterly Report. Forward-looking statements are based on current expectations but are subject to risks and uncertainties that\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9755f663735b69f6", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Aterian, Inc.", "cik": 1757715, "ticker": "ATER", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 20600000.0, "form": "10-Q", "filed": "2026-05-15", "accession": "0001437749-26-017437", "filing_url": "https://www.sec.gov/Archives/edgar/data/1757715/000143774926017437/0001437749-26-017437-index.htm", "headline": "Aterian, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-11-13", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Following the change in control, the Company intends to leverage its retained assets and operational infrastructure to pursue a streamlined growth strategy. In accordance with Accounting Standards Codification (\"ASC\") 205-40, Going Concern, management evaluated whether there are conditions and events that raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date these Condensed Consolidated Financial Statements are issued. \u2022 Since inception, we have incurred significant losses and used cash flows from operations to fund our enterprise.\u2026", "prior_accession": "0001437749-25-034871", "prior_url": "https://www.sec.gov/Archives/edgar/data/1757715/000143774925034871/ater20250930_10q.htm" }, { "id": "5c12ce5123c674c3", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Aspire Biopharma Holdings, Inc.", "cik": 1847345, "ticker": "ASBP", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 87000000.0, "form": "10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023802", "filing_url": "https://www.sec.gov/Archives/edgar/data/1847345/000149315226023802/0001493152-26-023802-index.htm", "headline": "Aspire Biopharma Holdings, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-11-14", "prior_form": "10-Q/A", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001493152-25-023619", "prior_url": "https://www.sec.gov/Archives/edgar/data/1847345/000149315225023619/form10-qa.htm" }, { "id": "d66ac8728c24db7f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Apple iSports Group, Inc.", "cik": 1134982, "ticker": "AAPI", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 130314309.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001477932-26-003190", "filing_url": "https://www.sec.gov/Archives/edgar/data/1134982/000147793226003190/0001477932-26-003190-index.htm", "headline": "Apple iSports Group, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Form 12b-25 to report that it is unable to file its Quarterly Report on Form 10-Q for quarterly period March 31, 2026 within the prescribed time period without unreasonable effort or expense because the financial statements could not be completed in time to timely file. The Company will file the Form 10-Q by the extension date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Form 12b-25 to report that it is unable to file its Quarterly Report on Form 10-Q for quarterly period March 31, 2026 within the prescribed time period without unreasonable effort or expense because the financial statements could not be completed in time to timely file. The Company will file the Form 10-Q by the extension date.", "prior_accession": "", "prior_url": "" }, { "id": "48249622c46c8d2a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Apimeds Pharmaceuticals US, Inc.", "cik": 1894525, "ticker": "APUS", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 7811096.48, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057713", "filing_url": "https://www.sec.gov/Archives/edgar/data/1894525/000121390026057713/0001213900-26-057713-index.htm", "headline": "Apimeds Pharmaceuticals US, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Apimeds Pharmaceuticals US, Inc., a Delaware corporation (the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) by the prescribed due date because the Company is in the process of finalizing the financial statements for the fiscal quarter ended March 31, 2026, and will need additional time to complete such financial statements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Apimeds Pharmaceuticals US, Inc., a Delaware corporation (the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) by the prescribed due date because the Company is in the process of finalizing the financial statements for the fiscal quarter ended March 31, 2026, and will need additional time to complete such financial statements.", "prior_accession": "", "prior_url": "" }, { "id": "e37284d011bd6ae5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Amesite Inc.", "cik": 1807166, "ticker": "AMST", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 15375000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057180", "filing_url": "https://www.sec.gov/Archives/edgar/data/1807166/000121390026057180/0001213900-26-057180-index.htm", "headline": "Amesite Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review of the information required to be presented in the Form 10-Q for the period ended March 31, 2026 has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such Form 10-Q no later than 5 calendar days after its original due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review of the information required to be presented in the Form 10-Q for the period ended March 31, 2026 has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such Form 10-Q no later than 5 calendar days after its original due date.", "prior_accession": "", "prior_url": "" }, { "id": "fc72f52264468740", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "American Strategic Investment Co.", "cik": 1595527, "ticker": "NYC", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 12800000.0, "form": "10-Q", "filed": "2026-05-15", "accession": "0001628280-26-035536", "filing_url": "https://www.sec.gov/Archives/edgar/data/1595527/000162828026035536/0001628280-26-035536-index.htm", "headline": "American Strategic Investment Co. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-19", "prior_form": "10-Q", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "Note 2 \u2014 Going Concern The Company\u2019s objectives when managing its capital are to seek to ensure that there are adequate capital resources to safeguard the Company\u2019s ability to continue operating and maintain adequate levels of funding to support its ongoing operations. The Company\u2019s management evaluates whether there are conditions or events, considered in aggregate, that raise substantial doubt about its ability to continue as a going concern within one year after the date that the financial statements are issued. For the quarter ended March 31, 2026, the Company continued to incur recurring\u2026", "prior_accession": "0001595527-25-000014", "prior_url": "https://www.sec.gov/Archives/edgar/data/1595527/000159552725000014/nycr-20250930.htm" }, { "id": "14b33f70c62bfa8e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "American Resources Corp", "cik": 1590715, "ticker": "AREC", "sic_desc": "Mining", "size_tier": "mid", "public_float": 131330970.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001477932-26-003232", "filing_url": "https://www.sec.gov/Archives/edgar/data/1590715/000147793226003232/0001477932-26-003232-index.htm", "headline": "American Resources Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant\u2019s Annual Report on Form 10-Q for the period ending March 31, 2026 could not be filed within the prescribed time period because the report and required financial statements could not be completed by the Company and subsequently audited by the Company\u2019s independent auditor in a timely manner without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant\u2019s Annual Report on Form 10-Q for the period ending March 31, 2026 could not be filed within the prescribed time period because the report and required financial statements could not be completed by the Company and subsequently audited by the Company\u2019s independent auditor in a timely manner without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "84812501b2daf006", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "American Fusion, Inc.", "cik": 96664, "ticker": "AMFN", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001079973-26-000682", "filing_url": "https://www.sec.gov/Archives/edgar/data/96664/000107997326000682/0001079973-26-000682-index.htm", "headline": "American Fusion, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time because of delays in completing the preparation of its financial statements and its management discussion and analysis 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." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time because of delays in completing the preparation of its financial statements and its management discussion and analysis The Registrant anticipates that it will file the Quarterly Report no later than the fifth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "05ee61c058e2da13", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Smartbird, Inc.", "cik": 1653909, "ticker": "BIRD", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 58600000.0, "form": "10-Q", "filed": "2026-05-15", "accession": "0001628280-26-035302", "filing_url": "https://www.sec.gov/Archives/edgar/data/1653909/000162828026035302/0001628280-26-035302-index.htm", "headline": "Allbirds, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-11-07", "prior_form": "10-Q", "prior_state": "risk_factor_only", "prior_state_label": "Risk-factor language only", "registrant_changed_from": null, "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.", "formerly": "Allbirds, Inc." }, "quote": "Key Factors Affecting Our Performance Our financial and operating conditions have been, and will continue to be, affected by a number of factors, including the following: Liquidity and Capital Resources Recent financial performance, including a net loss of $20.7 million and net cash used in operating activities of $12.1 million in the three months ended March 31, 2026, has raised substantial doubt about the Company\u2019s ability to continue as a going concern. Refer to the section titled Liquidity and Capital Resources and Note 2 to the condensed consolidated financial statements included in Part\u2026", "prior_accession": "0001628280-25-050327", "prior_url": "https://www.sec.gov/Archives/edgar/data/1653909/000162828025050327/bird-20250930.htm" }, { "id": "485c12985efeeee8", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Alaunos Therapeutics, Inc.", "cik": 1107421, "ticker": "TCRT", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 10801553.0, "form": "10-Q", "filed": "2026-05-15", "accession": "0001193125-26-227272", "filing_url": "https://www.sec.gov/Archives/edgar/data/1107421/000119312526227272/0001193125-26-227272-index.htm", "headline": "Alaunos Therapeutics, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-14", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "\u2026 cash forecast and the Company's dependence on its ability to obtain additional financing to fund its operations after the current resources are exhausted, about which there can be no certainty, management has determined that the Company's present capital resources will not be sufficient to fund its planned operations for at least one year from the issuance date of the financial statements which raises substantial doubt as to the Company's ability to continue as a going concern. This forecast of cash resources is forward-looking information that involves risks and uncertainties, and the\u2026", "prior_accession": "0001193125-25-282988", "prior_url": "https://www.sec.gov/Archives/edgar/data/1107421/000119312525282988/tcrt-20250930.htm" }, { "id": "d0c7f2e361f3605d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Aerkomm Inc.", "cik": 1590496, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 50668230.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057495", "filing_url": "https://www.sec.gov/Archives/edgar/data/1590496/000121390026057495/0001213900-26-057495-index.htm", "headline": "Aerkomm Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the three months ended March 31, 2026 (the \u201cForm 10-Q\u201d) by the prescribed due date, as it requires additional time to gather necessary information for the preparation of such Form 10-Q. The Company does, however, expect to file such report within the fifteenth calendar days thereof.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the three months ended March 31, 2026 (the \u201cForm 10-Q\u201d) by the prescribed due date, as it requires additional time to gather necessary information for the preparation of such Form 10-Q. The Company does, however, expect to file such report within the fifteenth calendar days thereof.", "prior_accession": "", "prior_url": "" }, { "id": "e02053323a65ba6b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Aditxt, Inc.", "cik": 1726711, "ticker": "ADTX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 4316100.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057810", "filing_url": "https://www.sec.gov/Archives/edgar/data/1726711/000121390026057810/0001213900-26-057810-index.htm", "headline": "Aditxt, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review of the information required to be presented in the Form 10-Q for the relevant fiscal quarter has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such quarterly report no later than 5 days after its original due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review of the information required to be presented in the Form 10-Q for the relevant fiscal quarter has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such quarterly report no later than 5 days after its original due date.", "prior_accession": "", "prior_url": "" }, { "id": "5945974e86f6142e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Abpro Holdings, Inc.", "cik": 1893219, "ticker": "ABPO", "sic_desc": "Biological products", "size_tier": "small", "public_float": 9300000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057769", "filing_url": "https://www.sec.gov/Archives/edgar/data/1893219/000121390026057769/0001213900-26-057769-index.htm", "headline": "Abpro Holdings, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort and expense. Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Quarterly Report and to permit the Company\u2019s independent registered public accounting firm to complete its review.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort and expense. Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Quarterly Report and to permit the Company\u2019s independent registered public accounting firm to complete its review.", "prior_accession": "", "prior_url": "" }, { "id": "af3e950b9c99d47f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "ASP Isotopes Inc.", "cik": 1921865, "ticker": "ASPI", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 399800000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001193125-26-227230", "filing_url": "https://www.sec.gov/Archives/edgar/data/1921865/000119312526227230/0001193125-26-227230-index.htm", "headline": "ASP Isotopes Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2195a2b1175f4413", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "APPYEA, INC", "cik": 1568969, "ticker": "LOTT", "sic_desc": "Services", "size_tier": "small", "public_float": 6771241.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023699", "filing_url": "https://www.sec.gov/Archives/edgar/data/1568969/000149315226023699/0001493152-26-023699-index.htm", "headline": "APPYEA, INC filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant could not complete the filing of its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 within the prescribed time period due to the delay in obtaining and compiling information required to be included in the Company\u2019s Form 10-Q, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant could not complete the filing of its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 within the prescribed time period due to the delay in obtaining and compiling information required to be included in the Company\u2019s Form 10-Q, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "ea81862c55081981", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "ALLURION TECHNOLOGIES, INC.", "cik": 1964979, "ticker": "ALUR", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 109264683.0, "form": "10-Q", "filed": "2026-05-15", "accession": "0001193125-26-226960", "filing_url": "https://www.sec.gov/Archives/edgar/data/1964979/000119312526226960/0001193125-26-226960-index.htm", "headline": "ALLURION TECHNOLOGIES, INC. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-11-17", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying condensed consolidated financial statements have been prepared as though the Company will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The Company has evaluated whether there are certain conditions and events, considered in the aggregate, that raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date that the consolidated financial statements are issued. The Company (1) has incurred recurring losses from\u2026", "prior_accession": "0001193125-25-284630", "prior_url": "https://www.sec.gov/Archives/edgar/data/1964979/000119312525284630/alur-20250930.htm" }, { "id": "fc5877014d2d1e07", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "AIBOTICS, INC.", "cik": 1763329, "ticker": "AIBT", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1373539.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001096906-26-000810", "filing_url": "https://www.sec.gov/Archives/edgar/data/1763329/000109690626000810/0001096906-26-000810-index.htm", "headline": "AIBOTICS, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0c6956e2135ea451", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AGENUS INC", "cik": 1098972, "ticker": "AGEN", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 351600000.0, "form": "8-K", "filed": "2026-05-15", "accession": "0001193125-26-226693", "filing_url": "https://www.sec.gov/Archives/edgar/data/1098972/000119312526226693/0001193125-26-226693-index.htm", "headline": "AGENUS INC's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "489b8e0997c6b9e0", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "ADM ENDEAVORS, INC.", "cik": 1588014, "ticker": "ADMQ", "sic_desc": "Services", "size_tier": "small", "public_float": 5215491.0, "form": "10-Q", "filed": "2026-05-15", "accession": "0001493152-26-023705", "filing_url": "https://www.sec.gov/Archives/edgar/data/1588014/000149315226023705/0001493152-26-023705-index.htm", "headline": "ADM ENDEAVORS, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-14", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "There can be no assurance that the opening of the new retail facility or the Company\u2019s access to financing will result in increased sales or a return to profitability. These consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. These matters raise substantial doubt about the Company\u2019s ability to continue as a going concern for a reasonable period of time, which is defined as within one year after the date that the consolidated financial statements are\u2026", "prior_accession": "0001493152-25-023343", "prior_url": "https://www.sec.gov/Archives/edgar/data/1588014/000149315225023343/form10-q.htm" }, { "id": "44f466f3603efaca", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "ABVC BIOPHARMA, INC.", "cik": 1173313, "ticker": "ABVC", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 37000000.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057917", "filing_url": "https://www.sec.gov/Archives/edgar/data/1173313/000121390026057917/0001213900-26-057917-index.htm", "headline": "ABVC BIOPHARMA, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to finalize the Form 10-Q and XBRL exhibit to the report prior to the filing deadline without unreasonable effort or expense. Management reasonably believes that it will be able to complete and file the Form 10-Q Quarterly Report for March 31, 2026 within the prescribed extension period. SEC 1344 (05-06) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to finalize the Form 10-Q and XBRL exhibit to the report prior to the filing deadline without unreasonable effort or expense. Management reasonably believes that it will be able to complete and file the Form 10-Q Quarterly Report for March 31, 2026 within the prescribed extension period. SEC 1344 (05-06) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "prior_accession": "", "prior_url": "" }, { "id": "ba46f372c979f4a2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "20/20 Biolabs, Inc.", "cik": 1139685, "ticker": "AIDX", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-15", "accession": "0001213900-26-057812", "filing_url": "https://www.sec.gov/Archives/edgar/data/1139685/000121390026057812/0001213900-26-057812-index.htm", "headline": "20/20 Biolabs, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) because of unanticipated delays in the completion of its financial statements and related portions of the Form 10-Q, which delays could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) because of unanticipated delays in the completion of its financial statements and related portions of the Form 10-Q, which delays could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "24ea51dbca15c3fc", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Winvest Group Ltd", "cik": 1558740, "ticker": "WNLV", "sic_desc": "Services", "size_tier": "small", "public_float": 45849089.0, "form": "NT 10-Q", "filed": "2026-05-14", "accession": "0001477932-26-003133", "filing_url": "https://www.sec.gov/Archives/edgar/data/1558740/000147793226003133/0001477932-26-003133-index.htm", "headline": "Winvest Group Ltd told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company was unable to compile the necessary financial information required to prepare a complete filing. Thus, the Company would be unable to file the periodic report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company was unable to compile the necessary financial information required to prepare a complete filing. Thus, the Company would be unable to file the periodic report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period.", "prior_accession": "", "prior_url": "" }, { "id": "34a59eeca1987c72", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Webstar Technology Group Inc.", "cik": 1645155, "ticker": "WBSR", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 11151622.0, "form": "NT 10-Q", "filed": "2026-05-14", "accession": "0001493152-26-022821", "filing_url": "https://www.sec.gov/Archives/edgar/data/1645155/000149315226022821/0001493152-26-022821-index.htm", "headline": "Webstar Technology Group Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a76e5dbb66316df3", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "US NUCLEAR CORP.", "cik": 1543623, "ticker": "UCLE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2914814.0, "form": "NT 10-Q", "filed": "2026-05-14", "accession": "0001213900-26-056659", "filing_url": "https://www.sec.gov/Archives/edgar/data/1543623/000121390026056659/0001213900-26-056659-index.htm", "headline": "US NUCLEAR CORP. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Form 10-Q for the period ended March 31, 2026. Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-Q and in order to permit the Company\u2019s independent registered public accounting firm to complete its review of the consolidated financial statements included in the Form 10-Q. The Company intends to file the Form 10-Q as soon as possible.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Form 10-Q for the period ended March 31, 2026. Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-Q and in order to permit the Company\u2019s independent registered public accounting firm to complete its review of the consolidated financial statements included in the Form 10-Q. The Company intends to file the Form 10-Q as soon as possible.", "prior_accession": "", "prior_url": "" }, { "id": "63b3999509921fd3", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Stemtech Corp", "cik": 1511820, "ticker": "STEK", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 5645051.0, "form": "NT 10-Q", "filed": "2026-05-14", "accession": "0001683168-26-003888", "filing_url": "https://www.sec.gov/Archives/edgar/data/1511820/000168316826003888/0001683168-26-003888-index.htm", "headline": "Stemtech Corp told the SEC it could not file 2 periodic reports on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "filings_in_batch": 2, "other_forms": [ "NT 10-Q/A" ], "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant\u2019s quarterly report on Form 10-Q for the quarter ended March 31, 2026, could not be filed within the prescribed time period because the Company needs additional time to complete the financial statements and to prepare the Form 10-Q. The registrant anticipates that it will require no more than the additional 5 days allowed to complete and file the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant\u2019s quarterly report on Form 10-Q for the quarter ended March 31, 2026, could not be filed within the prescribed time period because the Company needs additional time to complete the financial statements and to prepare the Form 10-Q. The registrant anticipates that it will require no more than the additional 5 days allowed to complete and file the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "0c09fb6614d454f2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Sentinel Holdings Ltd.", "cik": 889353, "ticker": "SNTL", "sic_desc": "Services", "size_tier": "small", "public_float": 42171430.0, "form": "NT 10-Q", "filed": "2026-05-14", "accession": "0001096906-26-000800", "filing_url": "https://www.sec.gov/Archives/edgar/data/889353/000109690626000800/0001096906-26-000800-index.htm", "headline": "Sentinel Holdings Ltd. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -1, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company auditors are in the process of auditing the financial information of the Company. The financial information to be contained in the registrant\u2019s Form 10-K for the year ended December 31, 2025 cannot be completed on a timely basis without incurring undue hardship and expense due to unforeseeable circumstances. Without the audited Form 10K, the current Quarterly 10Q can not be properly completed. The Company undertakes the responsibility of filing such quarterly report no later than five (5) calendar days after its original due date, provided the outside Auditor can supply audited financials for the Form 10K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company auditors are in the process of auditing the financial information of the Company. The financial information to be contained in the registrant\u2019s Form 10-K for the year ended December 31, 2025 cannot be completed on a timely basis without incurring undue hardship and expense due to unforeseeable circumstances. Without the audited Form 10K, the current Quarterly 10Q can not be properly completed. The Company undertakes the responsibility of filing such quarterly report no later than five (5) calendar days after its original due date, provided the outside Auditor can supply audited financials for the Form 10K.", "prior_accession": "", "prior_url": "" }, { "id": "c6b1193ad0728ae9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SMITH MIDLAND CORP", "cik": 924719, "ticker": "SMID", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 93071881.0, "form": "NT 10-Q", "filed": "2026-05-14", "accession": "0001654954-26-004890", "filing_url": "https://www.sec.gov/Archives/edgar/data/924719/000165495426004890/0001654954-26-004890-index.htm", "headline": "SMITH MIDLAND CORP filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Smith-Midland Corporation (the \u201cCompany\u201d) has determined that it will be unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d) 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\u2019s quarter-end close and review process. As a result, additional time is required to complete management\u2019s review procedures and finalize the Company\u2019s financial statements and\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Smith-Midland Corporation (the \u201cCompany\u201d) has determined that it will be unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d) 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\u2019s quarter-end close and review process. As a result, additional time is required to complete management\u2019s review procedures and finalize the Company\u2019s financial statements and\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b73b12f36dc0618f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "SELECTIS HEALTH, INC.", "cik": 727346, "ticker": "GBCS", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 4747402.0, "form": "NT 10-Q", "filed": "2026-05-14", "accession": "0001493152-26-023087", "filing_url": "https://www.sec.gov/Archives/edgar/data/727346/000149315226023087/0001493152-26-023087-index.htm", "headline": "SELECTIS HEALTH, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Quarterly Report on Form 10-Q within the prescribed time period because the Company has not completed the preparation of its unaudited financial statements for the fiscal quarter.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Quarterly Report on Form 10-Q within the prescribed time period because the Company has not completed the preparation of its unaudited financial statements for the fiscal quarter.", "prior_accession": "", "prior_url": "" }, { "id": "90024c8641213e4f", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Regenerative Medical Technology Group Inc.", "cik": 1760026, "ticker": "RMTG", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 612544.0, "form": "10-K", "filed": "2026-05-14", "accession": "0001213900-26-056841", "filing_url": "https://www.sec.gov/Archives/edgar/data/1760026/000121390026056841/0001213900-26-056841-index.htm", "headline": "Regenerative Medical Technology Group Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The performance obligation is satisfied upon completion of the training seminar and delivery of the related certification and materials.", "Revenue is recognized at the point in time the seminar is completed and control of the training services has transferred to the customer." ], "prior_filed": "2025-04-15", "prior_form": "10-K", "similarity": 0.009, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The performance obligation is satisfied upon completion of the training seminar and delivery of the related certification and materials.", "prior_accession": "0001213900-25-032016", "prior_url": "https://www.sec.gov/Archives/edgar/data/1760026/000121390025032016/ea0238230-10k_regenerative.htm" }, { "id": "c27e932a7f553745", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Reborn Coffee, Inc.", "cik": 1707910, "ticker": "REBN", "sic_desc": "Restaurants", "size_tier": "small", "public_float": 27855356.0, "form": "NT 10-Q", "filed": "2026-05-14", "accession": "0001213900-26-056523", "filing_url": "https://www.sec.gov/Archives/edgar/data/1707910/000121390026056523/0001213900-26-056523-index.htm", "headline": "Reborn Coffee, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for its quarter ended March 31, 2026 by the prescribed date without unreasonable effort or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for its quarter ended March 31, 2026 by the prescribed date without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "55344317c2d3651e", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "RENAISSANCERE HOLDINGS LTD", "cik": 913144, "ticker": "RNR", "sic_desc": "Finance, insurance and real estate", "size_tier": "mega", "public_float": 11500000000.0, "form": "8-K", "filed": "2026-05-14", "accession": "0001140361-26-021333", "filing_url": "https://www.sec.gov/Archives/edgar/data/913144/000114036126021333/0001140361-26-021333-index.htm", "headline": "RENAISSANCERE HOLDINGS LTD's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "59c87eca1242b2d8", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "PRIMEENERGY RESOURCES CORP", "cik": 56868, "ticker": "PNRG", "sic_desc": "Mining", "size_tier": "small", "public_float": 66363685.0, "form": "NT 10-Q", "filed": "2026-05-14", "accession": "0001437749-26-017041", "filing_url": "https://www.sec.gov/Archives/edgar/data/56868/000143774926017041/0001437749-26-017041-index.htm", "headline": "PRIMEENERGY RESOURCES CORP filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file, without unreasonable effort and expense, its Form 10-Q for the year quarter ended March 31, 2026, because certain data was not yet available to complete the filing.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file, without unreasonable effort and expense, its Form 10-Q for the year quarter ended March 31, 2026, because certain data was not yet available to complete the filing.", "prior_accession": "", "prior_url": "" }, { "id": "5784e176abb36796", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "NETSCOUT SYSTEMS INC", "cik": 1078075, "ticker": "NTCT", "sic_desc": "Services", "size_tier": "large", "public_float": 1798552586.0, "form": "10-K", "filed": "2026-05-14", "accession": "0001078075-26-000050", "filing_url": "https://www.sec.gov/Archives/edgar/data/1078075/000107807526000050/0001078075-26-000050-index.htm", "headline": "NETSCOUT SYSTEMS INC no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-05-15", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001628280-25-025982", "prior_url": "https://www.sec.gov/Archives/edgar/data/1078075/000162828025025982/ntct-20250331.htm" }, { "id": "6b2fcf33431e15a5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "JOCOM HOLDINGS CORP.", "cik": 1907425, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 12602990.0, "form": "NT 10-Q", "filed": "2026-05-14", "accession": "0001493152-26-022920", "filing_url": "https://www.sec.gov/Archives/edgar/data/1907425/000149315226022920/0001493152-26-022920-index.htm", "headline": "JOCOM HOLDINGS CORP. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cForm 10-Q\u201d). Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-Q and in order to permit the Company\u2019s independent registered public accounting firm to complete its audit of the condensed consolidated financial statements included in the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cForm 10-Q\u201d). Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-Q and in order to permit the Company\u2019s independent registered public accounting firm to complete its audit of the condensed consolidated financial statements included in the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "72f063330eadff25", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Intelligent Hotel Group Ltd.", "cik": 1794276, "ticker": "ZHJD", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-14", "accession": "0001493152-26-022844", "filing_url": "https://www.sec.gov/Archives/edgar/data/1794276/000149315226022844/0001493152-26-022844-index.htm", "headline": "Intelligent Hotel Group Ltd. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Quarterly Report on Form 10-Q of Intelligent Hotel Group Ltd for the quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d), could not be filed by the original due date for such filing without unreasonable effort or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Quarterly Report on Form 10-Q of Intelligent Hotel Group Ltd for the quarter ended March 31, 2026 (the \u201cQuarterly Report\u201d), could not be filed by the original due date for such filing without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "26e4927a7bb6dc09", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Horizon Technology Finance Corp", "cik": 1487428, "ticker": "", "sic_desc": "", "size_tier": "mid", "public_float": 428200000.0, "form": "8-K", "filed": "2026-05-14", "accession": "0001437749-26-017078", "filing_url": "https://www.sec.gov/Archives/edgar/data/1487428/000143774926017078/0001437749-26-017078-index.htm", "headline": "Horizon Technology Finance Corp reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "RSM", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4c8c8c88e103c305", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "HOULIHAN LOKEY, INC.", "cik": 1302215, "ticker": "HLI", "sic_desc": "Finance, insurance and real estate", "size_tier": "mega", "public_float": 11190000000.0, "form": "CORRESP", "filed": "2026-05-14", "accession": "0001193125-26-051783", "filing_url": "https://www.sec.gov/Archives/edgar/data/1302215/000119312526051783/0001193125-26-051783-index.htm", "headline": "HOULIHAN LOKEY, INC. responded to SEC staff comments on non-GAAP measures", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2026-02-13", "published_on_edgar": "2026-05-14", "reviewing": "Houlihan Lokey, Inc. Form 10-K for the Fiscal Year Ended March 31, 2025 Form 8-K filed January 29, 2026 File No. 001-37537 To the addressees set forth above: On", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Non-GAAP measures", "MD&A", "Fair value", "Income taxes", "Share-based compensation" ], "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." }, "quote": "Please revise your disclosures in future filings to further discuss the reasons why you believe that presentation of these non-GAAP financial measures provide useful information to investors and describe each of the adjusting items. Refer to paragraph (e)(1)(i)(C) of Item 10 of Regulation S-K. Response: The Company respectfully acknowledges the Staff\u2019s comment. In future filings, the Company will revise its\u2026", "prior_accession": "", "prior_url": "" }, { "id": "2570f6e4905f1d5c", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "HOULIHAN LOKEY, INC.", "cik": 1302215, "ticker": "HLI", "sic_desc": "Finance, insurance and real estate", "size_tier": "mega", "public_float": 11190000000.0, "form": "UPLOAD", "filed": "2026-05-14", "accession": "0000000000-26-001109", "filing_url": "https://www.sec.gov/Archives/edgar/data/1302215/000000000026001109/0000000000-26-001109-index.htm", "headline": "SEC staff questioned HOULIHAN LOKEY, INC.'s accounting for non-GAAP measures", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2026-01-30", "published_on_edgar": "2026-05-14", "reviewing": "Houlihan Lokey, Inc. Form 10-K for the Fiscal Year Ended March 31, 2025 Form 8-K filed January 29, 2026 File No. 001-37537 Dear J. Lindsey Alley: We have limite", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures" ], "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." }, "quote": "Please revise your disclosures in future filings to further discuss the reasons why you believe that presentation of these non-GAAP financial measures provide useful information to investors and describe each of the adjusting items. Refer to paragraph (e)(1)(i)(C) of Item 10 of Regulation S-K. Reconciliation of GAAP to Adjusted Financial Information, page 8 We note the adjustments for \"acquisition related\u2026", "prior_accession": "", "prior_url": "" }, { "id": "3f80c582038fdbf8", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "GraniteShares Platinum Trust", "cik": 1690842, "ticker": "PLTM", "sic_desc": "Commodity contracts brokers", "size_tier": "mid", "public_float": 162846000.0, "form": "8-K", "filed": "2026-05-14", "accession": "0001493152-26-022908", "filing_url": "https://www.sec.gov/Archives/edgar/data/1690842/000149315226022908/0001493152-26-022908-index.htm", "headline": "GraniteShares Platinum Trust's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "88ec2645615867ac", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "GraniteShares Gold Trust", "cik": 1690437, "ticker": "BAR", "sic_desc": "Commodity contracts brokers", "size_tier": "large", "public_float": 1330184500.0, "form": "8-K", "filed": "2026-05-14", "accession": "0001493152-26-022910", "filing_url": "https://www.sec.gov/Archives/edgar/data/1690437/000149315226022910/0001493152-26-022910-index.htm", "headline": "GraniteShares Gold Trust's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "64be85d7e5879e16", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Global Interactive Technologies, Inc.", "cik": 1911545, "ticker": "GITS", "sic_desc": "Computer services", "size_tier": "small", "public_float": 10587362.0, "form": "NT 10-Q", "filed": "2026-05-14", "accession": "0001493152-26-023057", "filing_url": "https://www.sec.gov/Archives/edgar/data/1911545/000149315226023057/0001493152-26-023057-index.htm", "headline": "Global Interactive Technologies, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it will not be able to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) by May 15, 2026, the original due date for such filing, without unreasonable effort or expense, due to delays in obtaining, compiling and reviewing certain information included in the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it will not be able to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) by May 15, 2026, the original due date for such filing, without unreasonable effort or expense, due to delays in obtaining, compiling and reviewing certain information included in the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "3acf85e78e400bcf", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "GULF RESOURCES, INC.", "cik": 885462, "ticker": "GURE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 8000000.0, "form": "NT 10-Q", "filed": "2026-05-14", "accession": "0001193805-26-000607", "filing_url": "https://www.sec.gov/Archives/edgar/data/885462/000119380526000607/0001193805-26-000607-index.htm", "headline": "GULF RESOURCES, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Form 10-Q quarterly report for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period, due to the fact that the Company requires additional time to finalize its financial statements, including accompanying footnote disclosures to be included in such quarterly report on Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Form 10-Q quarterly report for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period, due to the fact that the Company requires additional time to finalize its financial statements, including accompanying footnote disclosures to be included in such quarterly report on Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "69abd36047b4883b", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "EMPIRE PETROLEUM CORP", "cik": 887396, "ticker": "EP", "sic_desc": "Mining", "size_tier": "mid", "public_float": 76889541.0, "form": "10-Q", "filed": "2026-05-14", "accession": "0001104659-26-061187", "filing_url": "https://www.sec.gov/Archives/edgar/data/887396/000110465926061187/0001104659-26-061187-index.htm", "headline": "EMPIRE PETROLEUM CORP said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-11-14", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "While these transactions provide additional funding towards the Company\u2019s obligations, the Company expects to have negative working capital for the remainder of 2026 and future expected operating cash flows do not sufficiently meet the Company\u2019s obligations for the next 12 months. Given the negative working capital and insufficient expected operating cash flow there is substantial doubt about the Company\u2019s ability to continue as a going concern. Empire has committed financial support from Mr. Mulacek who owns approximately 29.1% of our common stock outstanding as of March 31, 2026, and Energy\u2026", "prior_accession": "0001104659-25-112537", "prior_url": "https://www.sec.gov/Archives/edgar/data/887396/000110465925112537/ep-20250930x10q.htm" }, { "id": "17eca4d65a88cea7", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "ELITE PHARMACEUTICALS INC /NV/", "cik": 1053369, "ticker": "ELTP", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 534000000.0, "form": "CORRESP", "filed": "2026-05-14", "accession": "0001493152-26-011126", "filing_url": "https://www.sec.gov/Archives/edgar/data/1053369/000149315226011126/0001493152-26-011126-index.htm", "headline": "ELITE PHARMACEUTICALS INC /NV/ responded to SEC staff comments on revenue recognition", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2026-03-18", "published_on_edgar": "2026-05-14", "reviewing": "Elite Pharmaceuticals, Inc. Form 10-K for the Fiscal Year Ended March 31, 2025 Filed June 30, 2025 File No. 001-15697 Dear Mr. Wyman and Ms. Connell: We are pro", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Revenue recognition", "Segment reporting", "Goodwill and impairment", "Fair value", "Income taxes" ], "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." }, "quote": "We note your disaggregation of revenue disclosure provided on page F-9 as well as the information provided in your February 20, 2024 response letter, specifically your response to comment four. You state that you disaggregate your revenue based on type of good or service (e.g., manufacturing and license fees) and regulatory pathway (e.g., ANDA vs NDA). Please address the following: \u25cf Given that you have paused\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d7b57697d268863b", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "ELITE PHARMACEUTICALS INC /NV/", "cik": 1053369, "ticker": "ELTP", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 534000000.0, "form": "UPLOAD", "filed": "2026-05-14", "accession": "0000000000-26-002233", "filing_url": "https://www.sec.gov/Archives/edgar/data/1053369/000000000026002233/0000000000-26-002233-index.htm", "headline": "SEC staff questioned ELITE PHARMACEUTICALS INC /NV/'s accounting for revenue recognition", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2026-03-04", "published_on_edgar": "2026-05-14", "reviewing": "Elite Pharmaceuticals, Inc. Form 10-K for the Fiscal Year Ended March 31, 2025 Filed June 30, 2025 File No. 001-15697 Dear Carter Ward: We have limited our revi", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Revenue recognition", "Segment reporting" ], "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." }, "quote": "We note your disaggregation of revenue disclosure provided on page F-9 as well as the information provided in your February 20, 2024 response letter, specifically your response to comment four. You state that you disaggregate your revenue based on type of good or service (e.g., manufacturing and license fees) and regulatory pathway (e.g., ANDA vs NDA). Please address the following: \u2022 Given that you have paused\u2026", "prior_accession": "", "prior_url": "" }, { "id": "5355a44b829332c7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Dogecoin Cash, Inc.", "cik": 1360442, "ticker": "DOGP", "sic_desc": "Services", "size_tier": "small", "public_float": 2617808.0, "form": "NT 10-Q", "filed": "2026-05-14", "accession": "0001096906-26-000789", "filing_url": "https://www.sec.gov/Archives/edgar/data/1360442/000109690626000789/0001096906-26-000789-index.htm", "headline": "Dogecoin Cash, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "DOGP was unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026, within the prescribed time period without unreasonable effort or expense. The delay in filing is attributable to a temporary administrative delay at the Company\u2019s operating subsidiary, which resulted in certain financial records being transmitted to the subsidiary\u2019s bookkeeper approximately one week later than originally anticipated and compressed the preparation timeline for the underlying consolidated financial statements. Although the matter was promptly resolved internally, the timing of the completion of the consolidated financial information did not provide the Company\u2019s independent\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "DOGP was unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026, within the prescribed time period without unreasonable effort or expense. The delay in filing is attributable to a temporary administrative delay at the Company\u2019s operating subsidiary, which resulted in certain financial records being transmitted to the subsidiary\u2019s bookkeeper approximately one week later than originally anticipated and compressed the preparation timeline for the underlying consolidated financial statements. Although the matter was promptly resolved internally, the timing of the completion of the consolidated financial information did not provide the Company\u2019s independent\u2026", "prior_accession": "", "prior_url": "" }, { "id": "868e9e0907fe46ad", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Cavitation Technologies, Inc.", "cik": 1376793, "ticker": "CVAT", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "small", "public_float": 5192000.0, "form": "NT 10-Q", "filed": "2026-05-14", "accession": "0001683168-26-003883", "filing_url": "https://www.sec.gov/Archives/edgar/data/1376793/000168316826003883/0001683168-26-003883-index.htm", "headline": "Cavitation Technologies, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file the subject report in a timely manner because the Registrant was not able to complete timely its financial statements without unreasonable effort or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file the subject report in a timely manner because the Registrant was not able to complete timely its financial statements without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "8cacd6f8c52594b0", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CSG SYSTEMS INTERNATIONAL INC", "cik": 1005757, "ticker": "CSGS", "sic_desc": "Services", "size_tier": "large", "public_float": 1301993383.0, "form": "8-K", "filed": "2026-05-14", "accession": "0001193125-26-224339", "filing_url": "https://www.sec.gov/Archives/edgar/data/1005757/000119312526224339/0001193125-26-224339-index.htm", "headline": "CSG SYSTEMS INTERNATIONAL INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2e4634f16ae34bb7", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CNS Pharmaceuticals, Inc.", "cik": 1729427, "ticker": "CNSP", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 8780000.0, "form": "10-Q", "filed": "2026-05-14", "accession": "0001683168-26-003847", "filing_url": "https://www.sec.gov/Archives/edgar/data/1729427/000168316826003847/0001683168-26-003847-index.htm", "headline": "CNS Pharmaceuticals, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-11-14", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "For the three months ended March 31, 2026, the Company recorded a net loss of approximately $4.9 million and used cash in operations of approximately $4.6 million. As of March 31, 2026, the Company had an accumulated deficit of approximately $105 million and cash of approximately $3.0 million. These conditions initially raised substantial doubt about the Company's ability to continue as a going concern within twelve months of the issuance date of these financial statements. However, subsequent to March 31, 2026, on May 5, 2026, the Company completed a private placement financing resulting in\u2026", "prior_accession": "0001683168-25-008466", "prior_url": "https://www.sec.gov/Archives/edgar/data/1729427/000168316825008466/cns_i10q-093025.htm" }, { "id": "c998c12fd4359b61", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "BranchOut Food Inc.", "cik": 1962481, "ticker": "BOF", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 19600000.0, "form": "10-Q", "filed": "2026-05-14", "accession": "0001493152-26-023046", "filing_url": "https://www.sec.gov/Archives/edgar/data/1962481/000149315226023046/0001493152-26-023046-index.htm", "headline": "BranchOut Food Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Revenue is recorded net of variable consideration, including discounts, promotional allowances, returns, and other pricing adjustments.", "These amounts are recorded as reductions of revenue as they represent variable consideration payable to customers or consumers and do not provide a distinct good or service to the Company." ], "prior_filed": "2025-11-12", "prior_form": "10-Q", "similarity": 0.086, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Revenue is recorded net of variable consideration, including discounts, promotional allowances, returns, and other pricing adjustments.", "prior_accession": "0001493152-25-021655", "prior_url": "https://www.sec.gov/Archives/edgar/data/1962481/000149315225021655/form10-q.htm" }, { "id": "b94738aa69dc66b5", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Boost Run Inc.", "cik": 2090646, "ticker": "BRUN", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-05-14", "accession": "0001493152-26-023208", "filing_url": "https://www.sec.gov/Archives/edgar/data/2090646/000149315226023208/0001493152-26-023208-index.htm", "headline": "Boost Run Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6c107d7ffee82f4a", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Boost Run Inc.", "cik": 2090646, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-05-14", "accession": "0001493152-26-023208", "filing_url": "https://www.sec.gov/Archives/edgar/data/2090646/000149315226023208/0001493152-26-023208-index.htm", "headline": "Boost Run Inc.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Elliott Davis, PLLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "287fc4dc3c8de000", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Barrel Energy Inc.", "cik": 1631463, "ticker": "BRLL", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-05-14", "accession": "0001477932-26-003107", "filing_url": "https://www.sec.gov/Archives/edgar/data/1631463/000147793226003107/0001477932-26-003107-index.htm", "headline": "Barrel Energy Inc. cited accounting standard ASU 2025-06 for the first time in this filing series", "evidence": { "adopted": [ "2025-06" ], "adoption_year_stated": 2026, "caveat": null, "contexts": [ "Recent Accounting Pronouncements Effective January 1, 2026, the Company adopted ASU 2025-06, Financial Instruments\u2014Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which requires the use of the Current Expected Credit Loss (CECL) model for estimating credit losses on accounts receivable and other financial assets." ], "new_standards": [ "2025-06" ], "prior_filed": "2021-09-03", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "Recent Accounting Pronouncements Effective January 1, 2026, the Company adopted ASU 2025-06, Financial Instruments\u2014Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which requires the use of the Current Expected Credit Loss (CECL) model for estimating credit losses on accounts receivable and other financial assets.", "prior_accession": "0001477932-21-006122", "prior_url": "https://www.sec.gov/Archives/edgar/data/1631463/000147793221006122/brll_10q.htm" }, { "id": "7ff8b6749db4082d", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Autolus Therapeutics plc", "cik": 1730463, "ticker": "AUTL", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 613667644.0, "form": "10-Q", "filed": "2026-05-14", "accession": "0001730463-26-000065", "filing_url": "https://www.sec.gov/Archives/edgar/data/1730463/000173046326000065/0001730463-26-000065-index.htm", "headline": "Autolus Therapeutics plc disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-12", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern In accordance with the Financial Accounting Standards Board\u2019s (\u201cFASB\u201d) Accounting Standards Codification (\u201cASC\u201d) Topic 205-40, Going Concern, the Company has evaluated whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date that the condensed consolidated financial statements are issued. The Company has incurred recurring losses since its inception, including net losses of $71.6 million and $70.2 million for the three months ended March 31, 2026 and\u2026", "prior_accession": "0001730463-25-000088", "prior_url": "https://www.sec.gov/Archives/edgar/data/1730463/000173046325000088/autl-20250930.htm" }, { "id": "a71f71c2d7da526d", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Apollo Infrastructure Co LLC", "cik": 1971381, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-05-14", "accession": "0001193125-26-224382", "filing_url": "https://www.sec.gov/Archives/edgar/data/1971381/000119312526224382/0001193125-26-224382-index.htm", "headline": "Apollo Infrastructure Co LLC cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company adopted FASB ASU 2023-09 \u201cIncome Taxes (Topic 740): Improvements to Income Tax Disclosures\u201d (\u201cASU 2023-09\u201d)." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-11-14", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "The Company adopted FASB ASU 2023-09 \u201cIncome Taxes (Topic 740): Improvements to Income Tax Disclosures\u201d (\u201cASU 2023-09\u201d).", "prior_accession": "0001193125-25-282771", "prior_url": "https://www.sec.gov/Archives/edgar/data/1971381/000119312525282771/ck0001971381-20250930.htm" }, { "id": "ac62e5f4b563a9bf", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "American Picture House Corp", "cik": 1771995, "ticker": "APHP", "sic_desc": "Services", "size_tier": "small", "public_float": 33719798.0, "form": "10-Q", "filed": "2026-05-14", "accession": "0001493152-26-022818", "filing_url": "https://www.sec.gov/Archives/edgar/data/1771995/000149315226022818/0001493152-26-022818-index.htm", "headline": "American Picture House Corp disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-06", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Liquidity and Going Concern The accompanying condensed consolidated financial statements have been prepared assuming the Company will continue as a going concern. As of March 31, 2026, the Company had a working capital deficit of approximately $1,452,000, an accumulated deficit of $7,997,633, and cash and cash equivalents of approximately $22,000. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date the financial statements are issued. Management\u2019s current plan to address these conditions includes continued\u2026", "prior_accession": "0001493152-25-021018", "prior_url": "https://www.sec.gov/Archives/edgar/data/1771995/000149315225021018/form10-q.htm" }, { "id": "e616bebcedb4ada5", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Alset Inc.", "cik": 1750106, "ticker": "AEI", "sic_desc": "Real estate", "size_tier": "small", "public_float": 5159186.0, "form": "10-Q", "filed": "2026-05-14", "accession": "0001493152-26-023104", "filing_url": "https://www.sec.gov/Archives/edgar/data/1750106/000149315226023104/0001493152-26-023104-index.htm", "headline": "Alset Inc. cited accounting standards ASU 2018-07, ASU 2020-06 for the first time in this filing series", "evidence": { "adopted": [ "2018-07", "2020-06" ], "adoption_year_stated": 2019, "caveat": "The filing states this standard was adopted in 2019, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "Effective January 1, 2019, the Company adopted ASU 2018-07 for the accounting of share-based payments granted to non-employees for goods and services.", "Early adoption is permitted for all entities that have adopted the amendments in ASU 2020-06." ], "new_standards": [ "2018-07", "2020-06", "2024-04", "2025-11" ], "prior_filed": "2025-11-14", "prior_form": "10-Q", "restates_existing_policy": true, "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." }, "quote": "Effective January 1, 2019, the Company adopted ASU 2018-07 for the accounting of share-based payments granted to non-employees for goods and services.", "prior_accession": "0001493152-25-023460", "prior_url": "https://www.sec.gov/Archives/edgar/data/1750106/000149315225023460/form10-q.htm" }, { "id": "f386c04e74d08fcb", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "AleAnna, Inc.", "cik": 1845123, "ticker": "ANNA", "sic_desc": "Mining", "size_tier": "small", "public_float": 25400000.0, "form": "10-Q", "filed": "2026-05-14", "accession": "0001213900-26-056693", "filing_url": "https://www.sec.gov/Archives/edgar/data/1845123/000121390026056693/0001213900-26-056693-index.htm", "headline": "AleAnna, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-11-12", "prior_form": "10-Q", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "AleAnna is in the process of adding resources with the appropriate level of experience and technical expertise to oversee AleAnna\u2019s business processes and controls. While certain controls exist, AleAnna has not yet formally designed and implemented the full set of business processes and related internal controls required to meet the standards applicable to a public company. As a result, AleAnna identified material weaknesses in its internal control over financial reporting. A material weakness is a deficiency, or\u2026", "prior_accession": "0001213900-25-109195", "prior_url": "https://www.sec.gov/Archives/edgar/data/1845123/000121390025109195/ea026495501-10q_aleanna.htm" }, { "id": "0743d39ab37157f0", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "ASHFORD HOSPITALITY TRUST INC", "cik": 1232582, "ticker": "AHT", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 45122000.0, "form": "10-Q", "filed": "2026-05-14", "accession": "0001232582-26-000118", "filing_url": "https://www.sec.gov/Archives/edgar/data/1232582/000123258226000118/0001232582-26-000118-index.htm", "headline": "ASHFORD HOSPITALITY TRUST INC disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-11-13", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "See discussion in note 13. We are taking several steps to reduce our cash utilization and potentially raise additional capital. The Company\u2019s ability to continue as a going concern is dependent upon its ability to improve the profitability of its operations, refinance or extend the maturity of our loans and increase our cash position from the sale of certain hotel properties. While the Company believes in the viability of its strategy, GAAP requires that in making this determination the Company cannot consider any remedies outside of the Company\u2019s control which have not been fully\u2026", "prior_accession": "0001232582-25-000167", "prior_url": "https://www.sec.gov/Archives/edgar/data/1232582/000123258225000167/aht-20250930.htm" }, { "id": "f6e861cc29cf9f5c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "AIRO Group Holdings, Inc.", "cik": 1927958, "ticker": "AIRO", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 446600000.0, "form": "10-Q", "filed": "2026-05-14", "accession": "0001493152-26-023110", "filing_url": "https://www.sec.gov/Archives/edgar/data/1927958/000149315226023110/0001493152-26-023110-index.htm", "headline": "AIRO Group Holdings, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-11-14", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001493152-25-023461", "prior_url": "https://www.sec.gov/Archives/edgar/data/1927958/000149315225023461/form10-q.htm" }, { "id": "a9904a3cfae54245", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "ACTELIS NETWORKS INC", "cik": 1141284, "ticker": "ASNS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 11077194.0, "form": "10-Q", "filed": "2026-05-14", "accession": "0001213900-26-056772", "filing_url": "https://www.sec.gov/Archives/edgar/data/1141284/000121390026056772/0001213900-26-056772-index.htm", "headline": "ACTELIS NETWORKS INC disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-11-14", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Management has evaluated the significance of these conditions and has determined that the Company does not have sufficient resources to meet its operating obligations for at least one year from the issuance date of these consolidated financial statements. These conditions raise substantial doubt as to the Company\u2019s ability to continue as a going concern. These condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern and do not include any adjustments that might result from the outcome of this uncertainty. F- 9 ACTELIS NETWORKS\u2026", "prior_accession": "0001213900-25-110375", "prior_url": "https://www.sec.gov/Archives/edgar/data/1141284/000121390025110375/ea0265008-10q_actelis.htm" }, { "id": "b651509e17d399c0", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "374Water Inc.", "cik": 933972, "ticker": "SCWO", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 27400000.0, "form": "10-Q", "filed": "2026-05-14", "accession": "0001654954-26-004903", "filing_url": "https://www.sec.gov/Archives/edgar/data/933972/000165495426004903/0001654954-26-004903-index.htm", "headline": "374Water Inc. changed its revenue recognition disclosure", "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." }, "quote": "The estimated completed percentage is applied to the total transaction price of the fixed price contract.", "prior_accession": "0001654954-25-012910", "prior_url": "https://www.sec.gov/Archives/edgar/data/933972/000165495425012910/scwo_10q.htm" }, { "id": "d85f0de9fc53b998", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "VISA INC.", "cik": 1403161, "ticker": "V", "sic_desc": "Business services", "size_tier": "mega", "public_float": 601100000000.0, "form": "UPLOAD", "filed": "2026-05-13", "accession": "0000000000-26-003272", "filing_url": "https://www.sec.gov/Archives/edgar/data/1403161/000000000026003272/0000000000-26-003272-index.htm", "headline": "SEC staff questioned VISA INC.'s accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2026-03-31", "published_on_edgar": "2026-05-13", "reviewing": "Visa Inc. Form 10-K for Fiscal Year Ended September 30, 2025 File No. 001-33977 Dear Chris Suh: We have reviewed your filing and have the following comments. Pl", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Non-GAAP measures" ], "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." }, "quote": "Please revise to provide discussion of the factors underlying the increases. Further, your disclosure attributes the growth to your \"Issuing Solutions, Advisory and Other Services and Acceptance Solutions\" portfolios. However, you do not appear to quantify within the filing the revenues attributed to these portfolios, and your disclosure does not include quantification of the period over period increases to the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "085f79c1dd1c2be7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "SunPower Inc.", "cik": 1838987, "ticker": "SPWR", "sic_desc": "Construction", "size_tier": "mid", "public_float": 85200000.0, "form": "NT 10-Q", "filed": "2026-05-13", "accession": "0001213900-26-055812", "filing_url": "https://www.sec.gov/Archives/edgar/data/1838987/000121390026055812/0001213900-26-055812-index.htm", "headline": "SunPower Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant is unable to file, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the quarter ended March 29, 2026 because of a delay in compiling and processing certain information for inclusion in such Quarterly Report on Form 10-Q. The registrant expects to file such Quarterly Report on Form 10-Q on or before the 5th calendar day following the report\u2019s prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant is unable to file, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the quarter ended March 29, 2026 because of a delay in compiling and processing certain information for inclusion in such Quarterly Report on Form 10-Q. The registrant expects to file such Quarterly Report on Form 10-Q on or before the 5th calendar day following the report\u2019s prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "92bafe4241761ad4", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "SUN COMMUNITIES INC", "cik": 912593, "ticker": "", "sic_desc": "Real estate investment trusts", "size_tier": "mega", "public_float": 15745164541.0, "form": "8-K/A", "filed": "2026-05-13", "accession": "0000912593-26-000167", "filing_url": "https://www.sec.gov/Archives/edgar/data/912593/000091259326000167/0000912593-26-000167-index.htm", "headline": "SUN COMMUNITIES INC dismissed Grant Thornton and engaged Deloitte", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "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", "successor_auditor": "Deloitte", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "565c7cd4cba764ed", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SHARING ECONOMY INTERNATIONAL INC.", "cik": 819926, "ticker": "SEII", "sic_desc": "Services", "size_tier": "small", "public_float": 42845.0, "form": "8-K", "filed": "2026-05-13", "accession": "0001213900-26-055551", "filing_url": "https://www.sec.gov/Archives/edgar/data/819926/000121390026055551/0001213900-26-055551-index.htm", "headline": "SHARING ECONOMY INTERNATIONAL INC. disclosed a disagreement in connection with its Chief Financial Officer's departure", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "027846a666823a0a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "POWER SOLUTIONS INTERNATIONAL, INC.", "cik": 1137091, "ticker": "PSIX", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 717900000.0, "form": "8-K", "filed": "2026-05-13", "accession": "0001193125-26-221562", "filing_url": "https://www.sec.gov/Archives/edgar/data/1137091/000119312526221562/0001193125-26-221562-index.htm", "headline": "POWER SOLUTIONS INTERNATIONAL, INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "54cdd917bb10a632", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "NexMetals Mining Corp.", "cik": 795800, "ticker": "NEXM", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "10-K/A", "filed": "2026-05-13", "accession": "0001493152-26-022760", "filing_url": "https://www.sec.gov/Archives/edgar/data/795800/000149315226022760/0001493152-26-022760-index.htm", "headline": "NexMetals Mining Corp. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-03-13", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Uncertainty Related to Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the consolidated financial statements, the Company has incurred recurring net losses and has not generated profitable operations from its resource activities. Which raises substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The consolidated financial statements do not include any adjustments that might result\u2026", "prior_accession": "0001493152-26-010089", "prior_url": "https://www.sec.gov/Archives/edgar/data/795800/000149315226010089/form10-k.htm" }, { "id": "dd8aa26f7fe97224", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Nature's Miracle Holding Inc.", "cik": 1947861, "ticker": "NMHI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6542524.0, "form": "NT 10-Q", "filed": "2026-05-13", "accession": "0001213900-26-055359", "filing_url": "https://www.sec.gov/Archives/edgar/data/1947861/000121390026055359/0001213900-26-055359-index.htm", "headline": "Nature's Miracle Holding Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -2, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2026 (the \u201cQuarterly Report\u201d) by the prescribed due date, as additional time is necessary to complete the review of the Company\u2019s financial statements and related notes thereto required to be included therein. The Company is working diligently to file the Quarterly Report as soon as practicable and expects to file the Quarterly Report within five (5) calendar days of the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2026 (the \u201cQuarterly Report\u201d) by the prescribed due date, as additional time is necessary to complete the review of the Company\u2019s financial statements and related notes thereto required to be included therein. The Company is working diligently to file the Quarterly Report as soon as practicable and expects to file the Quarterly Report within five (5) calendar days of the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "d77f2d5063b670f9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "ModuLink Inc.", "cik": 1611046, "ticker": "MDLK", "sic_desc": "Services", "size_tier": "small", "public_float": 1277953.0, "form": "NT 10-Q", "filed": "2026-05-13", "accession": "0001683168-26-003776", "filing_url": "https://www.sec.gov/Archives/edgar/data/1611046/000168316826003776/0001683168-26-003776-index.htm", "headline": "ModuLink Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -2, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 within the prescribed time period without unreasonable effort or expense. Additional time is required to complete the preparation and review of the Company\u2019s financial statements and related disclosures, including the accounting and disclosure review relating to recent financing transactions.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 within the prescribed time period without unreasonable effort or expense. Additional time is required to complete the preparation and review of the Company\u2019s financial statements and related disclosures, including the accounting and disclosure review relating to recent financing transactions.", "prior_accession": "", "prior_url": "" }, { "id": "05759dce4d140b4e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "IT TECH PACKAGING, INC.", "cik": 1358190, "ticker": "ITP", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2190567.0, "form": "NT 10-Q", "filed": "2026-05-13", "accession": "0001213900-26-055810", "filing_url": "https://www.sec.gov/Archives/edgar/data/1358190/000121390026055810/0001213900-26-055810-index.htm", "headline": "IT TECH PACKAGING, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -2, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The quarterly report of IT Tech Packaging, Inc. (the \u201cCompany\u201d) on Form 10-Q could not be filed within the prescribed time period due to the fact that the Company was unable to finalize its financial results as well as the disclosure requirements of Form 10-Q without unreasonable expense or effort. As a result, the Company could not solicit and obtain the necessary review of the Form 10-Q in a timely fashion prior to the due date of the report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The quarterly report of IT Tech Packaging, Inc. (the \u201cCompany\u201d) on Form 10-Q could not be filed within the prescribed time period due to the fact that the Company was unable to finalize its financial results as well as the disclosure requirements of Form 10-Q without unreasonable expense or effort. As a result, the Company could not solicit and obtain the necessary review of the Form 10-Q in a timely fashion prior to the due date of the report.", "prior_accession": "", "prior_url": "" }, { "id": "4eccd30229357ce2", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "IRONWOOD PHARMACEUTICALS INC", "cik": 1446847, "ticker": "IRWD", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 916974495.0, "form": "8-K", "filed": "2026-05-13", "accession": "0001104659-26-059814", "filing_url": "https://www.sec.gov/Archives/edgar/data/1446847/000110465926059814/0001104659-26-059814-index.htm", "headline": "IRONWOOD PHARMACEUTICALS INC's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2175072edd314ece", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "INTERPARFUMS INC", "cik": 822663, "ticker": "", "sic_desc": "Cosmetics and toiletries", "size_tier": "large", "public_float": 2384600367.0, "form": "8-K", "filed": "2026-05-13", "accession": "0001753926-26-000860", "filing_url": "https://www.sec.gov/Archives/edgar/data/822663/000175392626000860/0001753926-26-000860-index.htm", "headline": "INTERPARFUMS INC dismissed Forvis and engaged Grant Thornton", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Forvis", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Grant Thornton", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ca70ca9a19e1634a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "HANOVER INSURANCE GROUP, INC.", "cik": 944695, "ticker": "THG", "sic_desc": "Finance, insurance and real estate", "size_tier": "large", "public_float": 6046846082.0, "form": "8-K", "filed": "2026-05-13", "accession": "0001193125-26-221636", "filing_url": "https://www.sec.gov/Archives/edgar/data/944695/000119312526221636/0001193125-26-221636-index.htm", "headline": "HANOVER INSURANCE GROUP, INC.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "042a800681be0730", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "GROOVY COMPANY, INC.", "cik": 1499275, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-05-13", "accession": "0001499275-26-000007", "filing_url": "https://www.sec.gov/Archives/edgar/data/1499275/000149927526000007/0001499275-26-000007-index.htm", "headline": "GROOVY COMPANY, INC. dismissed Olayinka Oyebola & Co and engaged Boladale Lawal & Co", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Olayinka Oyebola & Co", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Boladale Lawal & Co", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "eba6d4f6d8a809cd", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "FARMHOUSE, INC. /NV", "cik": 1811999, "ticker": "FMHS", "sic_desc": "Computer services", "size_tier": "small", "public_float": 1078800.0, "form": "NT 10-Q", "filed": "2026-05-13", "accession": "0001096906-26-000779", "filing_url": "https://www.sec.gov/Archives/edgar/data/1811999/000109690626000779/0001096906-26-000779-index.htm", "headline": "FARMHOUSE, INC. /NV told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -2, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 within the prescribed time period due to additional time required to complete the review of the Registrant\u2019s interim financial statements and related disclosures, including the completion of review procedures by the Registrant\u2019s independent registered public accounting firm.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 within the prescribed time period due to additional time required to complete the review of the Registrant\u2019s interim financial statements and related disclosures, including the completion of review procedures by the Registrant\u2019s independent registered public accounting firm.", "prior_accession": "", "prior_url": "" }, { "id": "37a49b16bf24b168", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Eos Energy Enterprises, Inc.", "cik": 1805077, "ticker": "EOSE", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1283000000.0, "form": "10-Q", "filed": "2026-05-13", "accession": "0001628280-26-034368", "filing_url": "https://www.sec.gov/Archives/edgar/data/1805077/000162828026034368/0001628280-26-034368-index.htm", "headline": "Eos Energy Enterprises, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-11-05", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001628280-25-049588", "prior_url": "https://www.sec.gov/Archives/edgar/data/1805077/000162828025049588/eose-20250930.htm" }, { "id": "f33b3070bbe855ca", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Eledon Pharmaceuticals, Inc.", "cik": 1404281, "ticker": "ELDN", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 145168781.0, "form": "10-Q", "filed": "2026-05-13", "accession": "0001193125-26-221702", "filing_url": "https://www.sec.gov/Archives/edgar/data/1404281/000119312526221702/0001193125-26-221702-index.htm", "headline": "Eledon Pharmaceuticals, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-11-14", "prior_form": "10-Q", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 272, "weakness_first_reported": "2025-08-14", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of a company\u2019s annual or interim financial statements will not be prevented or detected on a timely basis. Although the Company concluded that as of December 31, 2025 its internal control over financial reporting was effective, the Company cannot provide assurances that the remediated material weakness will not reoccur, or that\u2026", "prior_accession": "0001193125-25-283275", "prior_url": "https://www.sec.gov/Archives/edgar/data/1404281/000119312525283275/eldn-20250930.htm" }, { "id": "daf7406776c3cd29", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Dror Ortho-Design, Inc.", "cik": 1282980, "ticker": "DROR", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 19417239.0, "form": "10-Q", "filed": "2026-05-13", "accession": "0001213900-26-055852", "filing_url": "https://www.sec.gov/Archives/edgar/data/1282980/000121390026055852/0001213900-26-055852-index.htm", "headline": "Dror Ortho-Design, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-18", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company has not yet generated any material revenues, has suffered recurring losses from operations with an accumulated deficit of $22,690,209 and negative working capital of $3,144,544 as of March 31, 2026, and is dependent upon external sources for financing its operations and repayment of its liabilities. This raises substantial doubt as to the Company\u2019s ability to continue as a going concern. There is no assurance that profitable operations, if achieved, could be sustained on a continuing basis. Further, the Company\u2019s future operations are dependent on the success of the Company\u2019s\u2026", "prior_accession": "0001213900-25-112153", "prior_url": "https://www.sec.gov/Archives/edgar/data/1282980/000121390025112153/ea0265282-10q_drorortho.htm" }, { "id": "88e7ad4b56a9e67c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "DarioHealth Corp.", "cik": 1533998, "ticker": "DRIO", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 31031352.0, "form": "10-Q", "filed": "2026-05-13", "accession": "0001104659-26-059676", "filing_url": "https://www.sec.gov/Archives/edgar/data/1533998/000110465926059676/0001104659-26-059676-index.htm", "headline": "DarioHealth Corp. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-11-13", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "\u2026 execution of agreements with various providers for our solution; \u25cf our ability to maintain our relationships with key partners; \u25cf our ability to maintain or protect the validity of our U.S. and other patents and other intellectual property; \u25cf our ability to retain key executive members; \u25cf our ability to internally develop new inventions and intellectual property; \u25cf that our financial position raises substantial doubt about our ability to continue as a going concern; \u25cf the ability to consummate a potential sale, merger or strategic business combination; \u25cf general market, political and\u2026", "prior_accession": "0001104659-25-110730", "prior_url": "https://www.sec.gov/Archives/edgar/data/1533998/000110465925110730/drio-20250930x10q.htm" }, { "id": "03dcc9bd98300721", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Coeur Mining, Inc.", "cik": 215466, "ticker": "CDE", "sic_desc": "Mining", "size_tier": "large", "public_float": 5605534558.0, "form": "8-K", "filed": "2026-05-13", "accession": "0000215466-26-000025", "filing_url": "https://www.sec.gov/Archives/edgar/data/215466/000021546626000025/0000215466-26-000025-index.htm", "headline": "Coeur Mining, Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a985b04be64f6c18", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CXApp Inc.", "cik": 1820875, "ticker": "CXAI", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 30839257.0, "form": "10-Q", "filed": "2026-05-13", "accession": "0001829126-26-005103", "filing_url": "https://www.sec.gov/Archives/edgar/data/1820875/000182912626005103/0001829126-26-005103-index.htm", "headline": "CXApp Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-11-12", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "For the three months ended March 31, 2026, the Company incurred net losses of approximately $4,003 thousand and used approximately $2,210 thousand of cash for operating activities. The Company\u2019s recurring losses and negative operating cash flows raise substantial doubt about its ability to continue as a going concern. Management has implemented plans to address these conditions, including reductions in discretionary spending, optimization of vendor payment terms, enhanced expense governance, and focused collection efforts to accelerate customer payments. The Company will also utilize external\u2026", "prior_accession": "0001829126-25-009077", "prior_url": "https://www.sec.gov/Archives/edgar/data/1820875/000182912625009077/cxappinc_10q.htm" }, { "id": "99e4725f2ea26019", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "COMPASS Pathways plc", "cik": 1816590, "ticker": "CMPS", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 354800000.0, "form": "10-Q", "filed": "2026-05-13", "accession": "0001816590-26-000042", "filing_url": "https://www.sec.gov/Archives/edgar/data/1816590/000181659026000042/0001816590-26-000042-index.htm", "headline": "COMPASS Pathways plc reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-11-04", "prior_form": "10-Q", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 6, "weakness_days_reported": 735, "weakness_first_reported": "2024-05-08", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "If material weaknesses or other deficiencies are identified in the future, we may be required to undertake remedial measures, which could be costly and time-consuming, and we may be unable to conclude that our internal control over financial reporting is effective. Our internal control over financial reporting may not prevent or detect misstatements because of its inherent limitations, including the possibility of human error, the circumvention or overriding of controls, or fraud. Even effective internal controls\u2026", "prior_accession": "0001816590-25-000150", "prior_url": "https://www.sec.gov/Archives/edgar/data/1816590/000181659025000150/cmps-20250930.htm" }, { "id": "4cad9540fa78397d", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CN Healthy Food Tech Group Corp.", "cik": 1901203, "ticker": "UCFI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 69414000.0, "form": "10-Q", "filed": "2026-05-13", "accession": "0001213900-26-055809", "filing_url": "https://www.sec.gov/Archives/edgar/data/1901203/000121390026055809/0001213900-26-055809-index.htm", "headline": "CN Healthy Food Tech Group Corp. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-19", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern In accordance with ASC 205-40, Presentation of Financial Statements \u2014 Going Concern, management evaluates at each reporting period whether there are conditions and events, considered in the aggregate, that raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date the financial statements are issued. Based on the Company\u2019s evaluation as of March 31, 2026, considering its cash and cash equivalent position of $29,690,865, continuing profitable operations of its PRC subsidiaries, and management\u2019s plans with respect to the\u2026", "prior_accession": "0001213900-25-112657", "prior_url": "https://www.sec.gov/Archives/edgar/data/1901203/000121390025112657/ea0265725-10q_cnhealthy.htm" }, { "id": "08f243b16fd9acee", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "CN Healthy Food Tech Group Corp.", "cik": 1901203, "ticker": "UCFI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 69414000.0, "form": "10-Q", "filed": "2026-05-13", "accession": "0001213900-26-055809", "filing_url": "https://www.sec.gov/Archives/edgar/data/1901203/000121390026055809/0001213900-26-055809-index.htm", "headline": "CN Healthy Food Tech Group Corp. cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "Recent Accounting Pronouncements, previously adopted As disclosed in the Company\u2019s Annual Report on Form 10-K for the year ended December 31, 2025, the Company adopted the following pronouncements during the year ended December 31, 2025, none of which had a material effect on its consolidated financial statements: ASU 2023-07, Segment Reporting (Topic 280) \u2014 Improvements to Reportable Segment\u2026", "In November 2024, the FASB issued ASU 2024-04, Debt \u2014 Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments, which clarifies the requirements for determining whether certain settlements of convertible debt instruments should be accounted for as an induced conversion under ASC 470-20.", "Recent Accounting Pronouncements, adopted during the three months ended March 31, 2026 In July 2025, the FASB issued ASU 2025-05, Financial Instruments \u2014 Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets, which provides a practical expedient for public business entities when estimating expected credit losses on current accounts receivable and\u2026" ], "new_standards": [ "2023-07", "2024-04", "2025-05", "2025-11", "2025-12" ], "prior_filed": "2025-11-19", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "Recent Accounting Pronouncements, previously adopted As disclosed in the Company\u2019s Annual Report on Form 10-K for the year ended December 31, 2025, the Company adopted the following pronouncements during the year ended December 31, 2025, none of which had a material effect on its consolidated financial statements: ASU 2023-07, Segment Reporting (Topic 280) \u2014 Improvements to Reportable Segment\u2026", "prior_accession": "0001213900-25-112657", "prior_url": "https://www.sec.gov/Archives/edgar/data/1901203/000121390025112657/ea0265725-10q_cnhealthy.htm" }, { "id": "41c4697e50d7ef0a", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "CAPRICOR THERAPEUTICS, INC.", "cik": 1133869, "ticker": "CAPR", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 398991720.0, "form": "10-Q", "filed": "2026-05-13", "accession": "0001104659-26-060382", "filing_url": "https://www.sec.gov/Archives/edgar/data/1133869/000110465926060382/0001104659-26-060382-index.htm", "headline": "CAPRICOR THERAPEUTICS, INC. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Company\u2019s arrangements may include fixed consideration, such as upfront payments and milestones, as well as variable consideration, such as sales-based royalties and shared revenues.", "For performance obligations satisfied over time, the Company recognizes revenue based on a measure of progress that depicts the transfer of services to the customer." ], "prior_filed": "2025-11-10", "prior_form": "10-Q", "similarity": 0.047, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The Company\u2019s arrangements may include fixed consideration, such as upfront payments and milestones, as well as variable consideration, such as sales-based royalties and shared revenues.", "prior_accession": "0001104659-25-109298", "prior_url": "https://www.sec.gov/Archives/edgar/data/1133869/000110465925109298/capr-20250930x10q.htm" }, { "id": "17c7fa985d1c6925", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Bravo Multinational Inc.", "cik": 1444839, "ticker": "BRVO", "sic_desc": "Services", "size_tier": "small", "public_float": 1226625.0, "form": "NT 10-Q", "filed": "2026-05-13", "accession": "0001091818-26-000071", "filing_url": "https://www.sec.gov/Archives/edgar/data/1444839/000109181826000071/0001091818-26-000071-index.htm", "headline": "Bravo Multinational Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -2, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant is unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026, within the prescribed time period due to its difficulty in completing and obtaining required financial and other information without unreasonable effort and expense. The registrant expects to file the Form 10-Q within the time period permitted by this extension.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant is unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026, within the prescribed time period due to its difficulty in completing and obtaining required financial and other information without unreasonable effort and expense. The registrant expects to file the Form 10-Q within the time period permitted by this extension.", "prior_accession": "", "prior_url": "" }, { "id": "1c6fe41668f617f0", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "BlueOne Technologies, Inc.", "cik": 1496690, "ticker": "", "sic_desc": "Business services", "size_tier": "small", "public_float": 18900000.0, "form": "8-K", "filed": "2026-05-13", "accession": "0001683168-26-003783", "filing_url": "https://www.sec.gov/Archives/edgar/data/1496690/000168316826003783/0001683168-26-003783-index.htm", "headline": "BlueOne Technologies, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f7e98af7d0097a49", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Birchtech Corp.", "cik": 728385, "ticker": "BCHT", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 51341000.0, "form": "10-Q", "filed": "2026-05-13", "accession": "0001477932-26-003054", "filing_url": "https://www.sec.gov/Archives/edgar/data/728385/000147793226003054/0001477932-26-003054-index.htm", "headline": "Birchtech Corp. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-11-13", "prior_form": "10-Q", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "ME2C Sponsor LLC and ME2C Acquisition Corp. ME2C Sponsor LLC is a limited liability company formed in the State of Delaware and is a wholly owned subsidiary of Birchtech Corp. and owns 85% of ME2C Acquisition Corp. A decision was made in January 2023 to liquidate these entities which are inactive. Note 2 - Liquidity and Financial Condition Management has assessed the Company\u2019s ability to continue as a going concern in accordance with the requirements of ASC 205-40, Presentation of Financial Statements\u2014Going Concern. As disclosed in the Company\u2019s Annual Report on Form 10-K for the year ended\u2026", "prior_accession": "0001477932-25-008185", "prior_url": "https://www.sec.gov/Archives/edgar/data/728385/000147793225008185/meec_10q.htm" }, { "id": "c1b3bf5e10cf220f", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "BONK, INC.", "cik": 1760903, "ticker": "BNKK", "sic_desc": "Cosmetics and toiletries", "size_tier": "small", "public_float": 72132393.0, "form": "10-Q", "filed": "2026-05-13", "accession": "0001493152-26-022743", "filing_url": "https://www.sec.gov/Archives/edgar/data/1760903/000149315226022743/0001493152-26-022743-index.htm", "headline": "BONK, INC. cited accounting standard ASU 2018-07 for the first time in this filing series", "evidence": { "adopted": [ "2018-07" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "On October 24, 2018, the inception date (\u201cInception\u201d), we adopted ASU No. 2018-07 \u201cCompensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting." ], "new_standards": [ "2018-07", "2023-09" ], "prior_filed": "2025-11-19", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "On October 24, 2018, the inception date (\u201cInception\u201d), we adopted ASU No. 2018-07 \u201cCompensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.", "prior_accession": "0001493152-25-024307", "prior_url": "https://www.sec.gov/Archives/edgar/data/1760903/000149315225024307/form10-q.htm" }, { "id": "065c35483750e4d7", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "BONK, INC.", "cik": 1760903, "ticker": "BNKK", "sic_desc": "Cosmetics and toiletries", "size_tier": "small", "public_float": 72132393.0, "form": "10-Q", "filed": "2026-05-13", "accession": "0001493152-26-022743", "filing_url": "https://www.sec.gov/Archives/edgar/data/1760903/000149315226022743/0001493152-26-022743-index.htm", "headline": "BONK, INC. changed its revenue recognition disclosure", "evidence": { "new_language": [ "On December 10, 2025, the Company amended the agreement for an amount equal to 51% of all gross revenue of LetsBonk.fun.", "The Company and the related party can revert back to 10% of all gross revenue at a point in time which the parties agree on such terms." ], "prior_filed": "2025-11-19", "prior_form": "10-Q", "similarity": 0.58, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "On December 10, 2025, the Company amended the agreement for an amount equal to 51% of all gross revenue of LetsBonk.fun.", "prior_accession": "0001493152-25-024307", "prior_url": "https://www.sec.gov/Archives/edgar/data/1760903/000149315225024307/form10-q.htm" }, { "id": "cfecbd71f873d1c9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "BIOFORCE NANOSCIENCES HOLDINGS, INC.", "cik": 1310488, "ticker": "BFNH", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-13", "accession": "0001091818-26-000070", "filing_url": "https://www.sec.gov/Archives/edgar/data/1310488/000109181826000070/0001091818-26-000070-index.htm", "headline": "BIOFORCE NANOSCIENCES HOLDINGS, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -2, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant is unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026, within the prescribed time period due to its difficulty in completing and obtaining required financial and other information without unreasonable effort and expense. The registrant expects to file the Form 10-Q within the time period permitted by this extension.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant is unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026, within the prescribed time period due to its difficulty in completing and obtaining required financial and other information without unreasonable effort and expense. The registrant expects to file the Form 10-Q within the time period permitted by this extension.", "prior_accession": "", "prior_url": "" }, { "id": "e50634c63b0130ca", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Azitra, Inc.", "cik": 1701478, "ticker": "AZTR", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 4696525.0, "form": "10-Q", "filed": "2026-05-13", "accession": "0001701478-26-000028", "filing_url": "https://www.sec.gov/Archives/edgar/data/1701478/000170147826000028/0001701478-26-000028-index.htm", "headline": "Azitra, Inc.'s going-concern disclosure changed", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "risk_factor_only", "current_state_label": "Risk-factor language only", "direction": "eased", "located_in": "risk factors / forward-looking statements only", "prior_filed": "2025-11-12", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "As of the date of this filing, management has determined there is substantial doubt about our ability to continue as a going concern based on our lack of revenue from commercial operations, significant losses, and the need to raise additional capital to support ongoing operations. Our contractual commitments primarily consist of operating and financing leases with contractual undiscounted balances of $349,795, and $5,920, respectively as of March 31, 2026. Refer to Note 11 for more detailed information regarding our lease commitments. Additionally, as we continue to progress our product\u2026", "prior_accession": "0001701478-25-000050", "prior_url": "https://www.sec.gov/Archives/edgar/data/1701478/000170147825000050/aztr-20250930.htm" }, { "id": "7d8bd8ca5c98760a", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Ascend Wellness Holdings, Inc.", "cik": 1756390, "ticker": "AAWH", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 160107177.0, "form": "10-Q", "filed": "2026-05-13", "accession": "0001628280-26-034685", "filing_url": "https://www.sec.gov/Archives/edgar/data/1756390/000162828026034685/0001628280-26-034685-index.htm", "headline": "Ascend Wellness Holdings, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-11-10", "prior_form": "10-Q", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001628280-25-051164", "prior_url": "https://www.sec.gov/Archives/edgar/data/1756390/000162828025051164/aawh-20250930.htm" }, { "id": "5c3a8ad8eb3d6f60", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Aptose Biosciences Inc.", "cik": 882361, "ticker": "APTOF", "sic_desc": "Biological products", "size_tier": "small", "public_float": 22075799.0, "form": "10-Q", "filed": "2026-05-13", "accession": "0001193125-26-221955", "filing_url": "https://www.sec.gov/Archives/edgar/data/882361/000119312526221955/0001193125-26-221955-index.htm", "headline": "Aptose Biosciences Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-11-13", "prior_form": "10-Q", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 370, "weakness_first_reported": "2025-05-08", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "As of March 31, 2026, our management assessed the effectiveness of our internal control over financial reporting using the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control-Integrated Framework (2013 Framework). Based on this assessment, our management concluded that, as of March 31, 2026, our internal control over financial reporting was effective based on those criteria. We are a \u201csmaller reporting company\u201d as defined in Item 10(f)(1) of Regulation S-K\u2026", "prior_accession": "0001193125-25-280433", "prior_url": "https://www.sec.gov/Archives/edgar/data/882361/000119312525280433/none-20250930.htm" }, { "id": "b847a10bf5573098", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Aprea Therapeutics, Inc.", "cik": 1781983, "ticker": "APRE", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 10000000.0, "form": "10-Q", "filed": "2026-05-13", "accession": "0001104659-26-059743", "filing_url": "https://www.sec.gov/Archives/edgar/data/1781983/000110465926059743/0001104659-26-059743-index.htm", "headline": "Aprea Therapeutics, Inc.'s going-concern disclosure changed", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "risk_factor_only", "current_state_label": "Risk-factor language only", "direction": "eased", "located_in": "risk factors / forward-looking statements only", "prior_filed": "2025-11-12", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "\u2026 efforts. \u25cf Adverse developments affecting the financial services industry, such as actual events or concerns involving liquidity, defaults or non-performance by financial institutions or transactional counterparties, could adversely affect our current and projected business operations and our financial condition and results of operations. \u25cf We have identified conditions and events that raise substantial doubt regarding our ability to continue as a going concern. Risks related to the discovery, development and commercialization of our product candidates \u25cf We are substantially dependent on\u2026", "prior_accession": "0001104659-25-109867", "prior_url": "https://www.sec.gov/Archives/edgar/data/1781983/000110465925109867/apre-20250930x10q.htm" }, { "id": "23e7547b5c22eb87", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Aclarion, Inc.", "cik": 1635077, "ticker": "ACON", "sic_desc": "Services", "size_tier": "small", "public_float": 4385118.0, "form": "10-Q", "filed": "2026-05-13", "accession": "0001683168-26-003822", "filing_url": "https://www.sec.gov/Archives/edgar/data/1635077/000168316826003822/0001683168-26-003822-index.htm", "headline": "Aclarion, Inc. cited accounting standards ASU 2024-04, ASU 2025-05 for the first time in this filing series", "evidence": { "adopted": [ "2024-04", "2025-05" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "In January 2026, the Company adopted ASU 2024-04, Debt\u2014Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments, and ASU 2025-05, Financial Instruments\u2014Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets.", "In January 2026, the Company adopted ASU 2024-04, Debt\u2014Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments, and ASU 2025-05, Financial Instruments\u2014Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets." ], "new_standards": [ "2024-04", "2025-01", "2025-05", "2025-11", "2025-12" ], "prior_filed": "2025-11-12", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "In January 2026, the Company adopted ASU 2024-04, Debt\u2014Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments, and ASU 2025-05, Financial Instruments\u2014Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets.", "prior_accession": "0001683168-25-008169", "prior_url": "https://www.sec.gov/Archives/edgar/data/1635077/000168316825008169/aclarion_i10q-093025.htm" }, { "id": "df49fc02cddef378", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "ASIAFIN HOLDINGS CORP.", "cik": 1828748, "ticker": "ASFH", "sic_desc": "Business services", "size_tier": "small", "public_float": 15578194.0, "form": "10-Q", "filed": "2026-05-13", "accession": "0001213900-26-055294", "filing_url": "https://www.sec.gov/Archives/edgar/data/1828748/000121390026055294/0001213900-26-055294-index.htm", "headline": "ASIAFIN HOLDINGS CORP. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-11-13", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001493152-25-022054", "prior_url": "https://www.sec.gov/Archives/edgar/data/1828748/000149315225022054/form10-q.htm" }, { "id": "c43d0f89fd4a94e4", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "APTARGROUP, INC.", "cik": 896622, "ticker": "ATR", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 10345798465.0, "form": "8-K", "filed": "2026-05-13", "accession": "0001104659-26-059751", "filing_url": "https://www.sec.gov/Archives/edgar/data/896622/000110465926059751/0001104659-26-059751-index.htm", "headline": "APTARGROUP, INC.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "82ec456254313a8c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "AI Financial Corp", "cik": 862861, "ticker": "AIFC", "sic_desc": "Commodity contracts brokers", "size_tier": "mid", "public_float": 160600000.0, "form": "NT 10-Q", "filed": "2026-05-13", "accession": "0001493152-26-022703", "filing_url": "https://www.sec.gov/Archives/edgar/data/862861/000149315226022703/0001493152-26-022703-index.htm", "headline": "AI Financial Corp filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 92, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "AI Financial Corporation (the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the 13-week period ended March 28, 2026 (the \u201cForm 10-Q\u201d). The Company requires additional time to finalize its financial statements for that period \u2013 due, in large part, to the Company\u2019s reaudit of its 2024 fiscal year financial statements that were included in its 2025 Annual Report on Form 10-K (the \u201cForm 10-K\u201d) (the reaudit required by virtue of the previously announced mid-year change in the Company\u2019s PCAOB-registered public accounting firm and that firm\u2019s subsequent unavailability). As a result, there was a slightly insufficient amount of time\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "AI Financial Corporation (the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the 13-week period ended March 28, 2026 (the \u201cForm 10-Q\u201d). The Company requires additional time to finalize its financial statements for that period \u2013 due, in large part, to the Company\u2019s reaudit of its 2024 fiscal year financial statements that were included in its 2025 Annual Report on Form 10-K (the \u201cForm 10-K\u201d) (the reaudit required by virtue of the previously announced mid-year change in the Company\u2019s PCAOB-registered public accounting firm and that firm\u2019s subsequent unavailability). As a result, there was a slightly insufficient amount of time\u2026", "prior_accession": "", "prior_url": "" }, { "id": "e901632e2e98edfc", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "ACURA PHARMACEUTICALS, INC", "cik": 786947, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-13", "accession": "0001104659-26-059834", "filing_url": "https://www.sec.gov/Archives/edgar/data/786947/000110465926059834/0001104659-26-059834-index.htm", "headline": "ACURA PHARMACEUTICALS, INC told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -2, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant\u2019s Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2026 will not be filed within the prescribed time period because of the Company\u2019s liquidity including the Company\u2019s ability to meet day-to-day operation obligations. We continue to work on finding funding solutions and are dependent on the receipt of loans from Abuse Deterrent Pharma, LLC, which are used to meet day-to-day operation obligations, although no assurance can be made that the receipt of such loans will continue or be sufficient to meet long-term day-to-day operation obligations. We have not filed our Annual Reports for the year ended December 31, 2022, December 31, 2023, December 31, 2024 and\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant\u2019s Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2026 will not be filed within the prescribed time period because of the Company\u2019s liquidity including the Company\u2019s ability to meet day-to-day operation obligations. We continue to work on finding funding solutions and are dependent on the receipt of loans from Abuse Deterrent Pharma, LLC, which are used to meet day-to-day operation obligations, although no assurance can be made that the receipt of such loans will continue or be sufficient to meet long-term day-to-day operation obligations. We have not filed our Annual Reports for the year ended December 31, 2022, December 31, 2023, December 31, 2024 and\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d9d4916d2ff5fa92", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "ABEONA THERAPEUTICS INC.", "cik": 318306, "ticker": "ABEO", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 273252724.0, "form": "10-Q", "filed": "2026-05-13", "accession": "0001493152-26-022614", "filing_url": "https://www.sec.gov/Archives/edgar/data/318306/000149315226022614/0001493152-26-022614-index.htm", "headline": "ABEONA THERAPEUTICS INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-11-12", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company\u2019s development portfolio also features ABO-701, a recently licensed, radically novel engineered T-cell therapy, targeting Prostate-Specific Membrane Antigen (\u201cPSMA\u201d) to treat prostate cancer. Liquidity In accordance with Accounting Standards Codification (\u201cASC\u201d) 205-40, Going Concern, the Company has evaluated whether there are conditions and events, considered in the aggregate, that raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date the accompanying unaudited interim condensed consolidated financial statements were\u2026", "prior_accession": "0001493152-25-021723", "prior_url": "https://www.sec.gov/Archives/edgar/data/318306/000149315225021723/form10-q.htm" }, { "id": "94b81eb28836b795", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Veradigm Inc.", "cik": 1124804, "ticker": "", "sic_desc": "Services", "size_tier": "large", "public_float": 1014873676.0, "form": "NT 10-Q", "filed": "2026-05-12", "accession": "0001193125-26-219423", "filing_url": "https://www.sec.gov/Archives/edgar/data/1124804/000119312526219423/0001193125-26-219423-index.htm", "headline": "Veradigm Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -3, "other_periodic_reports_filed": false, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cQ1 2026 Form 10-Q\u201d). The Company has determined that it is unable to file the Q1 2026 Form 10-Q within the prescribed time period provided by the applicable rules of the U.S. Securities and Exchange Commission (the \u201cSEC\u201d) without unreasonable effort and expense. On March 22, 2023, the Company\u2019s Board of Directors (the \u201cBoard\u201d), after discussion with management, reached a determination that the Company\u2019s consolidated financial statements and related disclosures as of and for the year ended December 31, 2021 included in\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cQ1 2026 Form 10-Q\u201d). The Company has determined that it is unable to file the Q1 2026 Form 10-Q within the prescribed time period provided by the applicable rules of the U.S. Securities and Exchange Commission (the \u201cSEC\u201d) without unreasonable effort and expense. On March 22, 2023, the Company\u2019s Board of Directors (the \u201cBoard\u201d), after discussion with management, reached a determination that the Company\u2019s consolidated financial statements and related disclosures as of and for the year ended December 31, 2021 included in\u2026", "prior_accession": "", "prior_url": "" }, { "id": "fd7e8b697148f8ed", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "TRANSACT TECHNOLOGIES INC", "cik": 1017303, "ticker": "TACT", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 33000000.0, "form": "8-K", "filed": "2026-05-12", "accession": "0001214659-26-006001", "filing_url": "https://www.sec.gov/Archives/edgar/data/1017303/000121465926006001/0001214659-26-006001-index.htm", "headline": "TRANSACT TECHNOLOGIES INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4fff870964f89aa5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "TOFUTTI BRANDS INC", "cik": 730349, "ticker": "TOFB", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1356191.0, "form": "NT 10-Q", "filed": "2026-05-12", "accession": "0001493152-26-022547", "filing_url": "https://www.sec.gov/Archives/edgar/data/730349/000149315226022547/0001493152-26-022547-index.htm", "headline": "TOFUTTI BRANDS INC filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The \u201cRegistrant\u201d was unable, without unreasonable effort or expense, to file its quarterly report on Form 10-Q for the period ended March 28, 2026 by the May 12, 2026 filing date due to the fact that the Registrant requires additional time to complete its financial statements and disclosures. 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." }, "quote": "The \u201cRegistrant\u201d was unable, without unreasonable effort or expense, to file its quarterly report on Form 10-Q for the period ended March 28, 2026 by the May 12, 2026 filing date due to the fact that the Registrant requires additional time to complete its financial statements and disclosures. The Registrant anticipates that it will file the Quarterly Report no later than the fifth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "08a95fffb5e8880f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SunPower Inc.", "cik": 1838987, "ticker": "SPWR", "sic_desc": "Construction", "size_tier": "mid", "public_float": 85200000.0, "form": "8-K", "filed": "2026-05-12", "accession": "0001213900-26-054740", "filing_url": "https://www.sec.gov/Archives/edgar/data/1838987/000121390026054740/0001213900-26-054740-index.htm", "headline": "SunPower Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f88f24c27361ee79", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Summit Networks Inc.", "cik": 1619096, "ticker": "SNTW", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 13395460.0, "form": "NT 10-Q", "filed": "2026-05-12", "accession": "0001091818-26-000065", "filing_url": "https://www.sec.gov/Archives/edgar/data/1619096/000109181826000065/0001091818-26-000065-index.htm", "headline": "Summit Networks Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant is unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 within the prescribed time period due to its difficulty in completing and obtaining required financial and other information without unreasonable effort and expense. The registrant expects to file the Form 10-Q within the time period permitted by this extension.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant is unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 within the prescribed time period due to its difficulty in completing and obtaining required financial and other information without unreasonable effort and expense. The registrant expects to file the Form 10-Q within the time period permitted by this extension.", "prior_accession": "", "prior_url": "" }, { "id": "ad04c92ccaf85bd7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "STONERIDGE INC", "cik": 1043337, "ticker": "SRI", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 430700000.0, "form": "NT 10-Q", "filed": "2026-05-12", "accession": "0001043337-26-000049", "filing_url": "https://www.sec.gov/Archives/edgar/data/1043337/000104333726000049/0001043337-26-000049-index.htm", "headline": "STONERIDGE INC filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": -3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) of Stoneridge, Inc. (the \u201cCompany\u201d) could not be filed within the prescribed time period without unreasonable effort or expense for the following reason: On January 30, 2026, the Company completed the sale of its Control Devices business to an affiliate of Center Rock Capital Partners. In accordance with Accounting Standards Codification 205-20, Discontinued Operations, the Company is required to present the results of the Control Devices business as a discontinued operation in its condensed consolidated financial statements for the quarter ended March 31, 2026. This accounting treatment requires, among\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) of Stoneridge, Inc. (the \u201cCompany\u201d) could not be filed within the prescribed time period without unreasonable effort or expense for the following reason: On January 30, 2026, the Company completed the sale of its Control Devices business to an affiliate of Center Rock Capital Partners. In accordance with Accounting Standards Codification 205-20, Discontinued Operations, the Company is required to present the results of the Control Devices business as a discontinued operation in its condensed consolidated financial statements for the quarter ended March 31, 2026. This accounting treatment requires, among\u2026", "prior_accession": "", "prior_url": "" }, { "id": "db768dd99d387de2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Rocket Companies, Inc.", "cik": 1805284, "ticker": "RKT", "sic_desc": "Finance, insurance and real estate", "size_tier": "large", "public_float": 2105643644.0, "form": "NT 10-Q", "filed": "2026-05-12", "accession": "0000950142-26-001352", "filing_url": "https://www.sec.gov/Archives/edgar/data/1805284/000095014226001352/0000950142-26-001352-index.htm", "headline": "Rocket Companies, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Due to technical delays encountered while submitting its Quarterly Report on Form 10-Q for the three months ended March 31, 2026 (the \u201c10-Q\u201d) with the Securities and Exchange Commission (the \u201cSEC\u201d) through third-party filing software, the registrant\u2019s submission of the 10-Q was not received by the SEC until after 5:30 p.m. on May 11, 2026. The 10-Q was accepted by the SEC at 5:39 p.m. on May 11, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Due to technical delays encountered while submitting its Quarterly Report on Form 10-Q for the three months ended March 31, 2026 (the \u201c10-Q\u201d) with the Securities and Exchange Commission (the \u201cSEC\u201d) through third-party filing software, the registrant\u2019s submission of the 10-Q was not received by the SEC until after 5:30 p.m. on May 11, 2026. The 10-Q was accepted by the SEC at 5:39 p.m. on May 11, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "3e97f2e6a9c67e99", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Quanterix Corp", "cik": 1503274, "ticker": "QTRX", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 477000000.0, "form": "8-K", "filed": "2026-05-12", "accession": "0001628280-26-034124", "filing_url": "https://www.sec.gov/Archives/edgar/data/1503274/000162828026034124/0001628280-26-034124-index.htm", "headline": "Quanterix Corp's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6b4fa63e4958b2d7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "New Fortress Energy Inc.", "cik": 1749723, "ticker": "NFE", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 2274600000.0, "form": "NT 10-Q", "filed": "2026-05-12", "accession": "0001749723-26-000058", "filing_url": "https://www.sec.gov/Archives/edgar/data/1749723/000174972326000058/0001749723-26-000058-index.htm", "headline": "New Fortress Energy Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is working diligently and plans to file its Quarterly Report on Form 10-Q for the three months ended March 31, 2026 (the \u201cQuarterly Report\u201d) as soon as practicable. The Company filed its Annual Report on Form 10-K on April 13, 2026, which delayed the commencement of the Company's close process for the quarter ended March 31, 2026, and the Company requires additional time to complete its financial statement close and review process. As a result, the Company has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report within the prescribed time period. The Company intends to file the Quarterly Report within the five-day extension\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is working diligently and plans to file its Quarterly Report on Form 10-Q for the three months ended March 31, 2026 (the \u201cQuarterly Report\u201d) as soon as practicable. The Company filed its Annual Report on Form 10-K on April 13, 2026, which delayed the commencement of the Company's close process for the quarter ended March 31, 2026, and the Company requires additional time to complete its financial statement close and review process. As a result, the Company has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report within the prescribed time period. The Company intends to file the Quarterly Report within the five-day extension\u2026", "prior_accession": "", "prior_url": "" }, { "id": "56c605a75a78c4ca", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "KOPIN CORP", "cik": 771266, "ticker": "KOPN", "sic_desc": "Semiconductors", "size_tier": "mid", "public_float": 249887595.0, "form": "10-Q", "filed": "2026-05-12", "accession": "0001493152-26-022534", "filing_url": "https://www.sec.gov/Archives/edgar/data/771266/000149315226022534/0001493152-26-022534-index.htm", "headline": "KOPIN CORP no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-11-12", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001493152-25-022035", "prior_url": "https://www.sec.gov/Archives/edgar/data/771266/000149315225022035/form10-q.htm" }, { "id": "4939edd72c09ef39", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "KOPIN CORP", "cik": 771266, "ticker": "KOPN", "sic_desc": "Semiconductors", "size_tier": "mid", "public_float": 249887595.0, "form": "10-Q", "filed": "2026-05-12", "accession": "0001493152-26-022534", "filing_url": "https://www.sec.gov/Archives/edgar/data/771266/000149315226022534/0001493152-26-022534-index.htm", "headline": "KOPIN CORP changed its revenue recognition disclosure", "evidence": { "new_language": [ "Pursuant to the contract terms, shipping and handling activities occur prior to the transfer of control of the Company\u2019s products to customers and are therefore accounted for as fulfillment costs rather than as a separate performance obligation.", "The Company discloses the excess of revenues over amounts actually billed as Contract assets and unbilled receivables on the consolidated balance sheets." ], "prior_filed": "2025-11-12", "prior_form": "10-Q", "similarity": 0.517, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Pursuant to the contract terms, shipping and handling activities occur prior to the transfer of control of the Company\u2019s products to customers and are therefore accounted for as fulfillment costs rather than as a separate performance obligation.", "prior_accession": "0001493152-25-022035", "prior_url": "https://www.sec.gov/Archives/edgar/data/771266/000149315225022035/form10-q.htm" }, { "id": "2884380ea263782d", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Jushi Holdings Inc.", "cik": 1909747, "ticker": "JUSH", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 100100000.0, "form": "10-Q", "filed": "2026-05-12", "accession": "0001628280-26-034135", "filing_url": "https://www.sec.gov/Archives/edgar/data/1909747/000162828026034135/0001628280-26-034135-index.htm", "headline": "Jushi Holdings Inc.'s going-concern disclosure changed", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "risk_factor_only", "current_state_label": "Risk-factor language only", "direction": "eased", "located_in": "risk factors / forward-looking statements only", "prior_filed": "2025-11-04", "prior_form": "10-Q", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "Readers are cautioned that forward\u2010looking information is not based on historical facts but instead is based on reasonable assumptions and estimates of the management of the Company at the time they were provided or made and such information involves known and unknown risks, uncertainties, including our ability to continue as a going concern, and other factors that may cause the actual results, level of activity, performance or achievements of the Company, as applicable, to be materially different from any future results, performance or achievements expressed or implied by such\u2026", "prior_accession": "0001628280-25-048797", "prior_url": "https://www.sec.gov/Archives/edgar/data/1909747/000162828025048797/jush-20250930.htm" }, { "id": "0c1c689652786dfd", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "IMPACT BIOMEDICAL INC.", "cik": 1834105, "ticker": "IBO", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 7599000.0, "form": "10-Q", "filed": "2026-05-12", "accession": "0001493152-26-022512", "filing_url": "https://www.sec.gov/Archives/edgar/data/1834105/000149315226022512/0001493152-26-022512-index.htm", "headline": "IMPACT BIOMEDICAL INC. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Company\u2019s primary performance obligation is the delivery of the product to the customer.", "Revenue is recognized at a point in time, generally upon shipment or delivery, depending on the applicable terms of sale, when control, title, and risk of loss have transferred to the customer and the Company has a right to payment." ], "prior_filed": "2025-11-07", "prior_form": "10-Q", "similarity": 0.511, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The Company\u2019s primary performance obligation is the delivery of the product to the customer.", "prior_accession": "0001493152-25-021286", "prior_url": "https://www.sec.gov/Archives/edgar/data/1834105/000149315225021286/form10-q.htm" }, { "id": "510ff1d458292bdc", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Hub Group, Inc.", "cik": 940942, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 2589081372.0, "form": "8-K", "filed": "2026-05-12", "accession": "0001193125-26-218141", "filing_url": "https://www.sec.gov/Archives/edgar/data/940942/000119312526218141/0001193125-26-218141-index.htm", "headline": "Hub Group, Inc. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "780a97c8dde44c39", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Hub Group, Inc.", "cik": 940942, "ticker": "HUBG", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 2589081372.0, "form": "NT 10-Q", "filed": "2026-05-12", "accession": "0001193125-26-218159", "filing_url": "https://www.sec.gov/Archives/edgar/data/940942/000119312526218159/0001193125-26-218159-index.htm", "headline": "Hub Group, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": -3, "other_periodic_reports_filed": false, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cQ1 2026 Form 10-Q\u201d) within the prescribed time period, without unreasonable effort and expense, as a result of the delay in the filing of its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d). The delay in filing the 2025 Form 10-K has resulted in a corresponding delay in the preparation and completion of the Q1 2026 Form 10-Q. The Company is working diligently to complete the restatement of its consolidated financial statements for the years ended December 31, 2024 and 2023 and the quarterly periods ended March 31, 2025, June 30, 2025\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 (the \u201cQ1 2026 Form 10-Q\u201d) within the prescribed time period, without unreasonable effort and expense, as a result of the delay in the filing of its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d). The delay in filing the 2025 Form 10-K has resulted in a corresponding delay in the preparation and completion of the Q1 2026 Form 10-Q. The Company is working diligently to complete the restatement of its consolidated financial statements for the years ended December 31, 2024 and 2023 and the quarterly periods ended March 31, 2025, June 30, 2025\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d159c64a25d012e4", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "HARVARD BIOSCIENCE INC", "cik": 1123494, "ticker": "HBIO", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 115200000.0, "form": "10-Q", "filed": "2026-05-12", "accession": "0001171843-26-003311", "filing_url": "https://www.sec.gov/Archives/edgar/data/1123494/000117184326003311/0001171843-26-003311-index.htm", "headline": "HARVARD BIOSCIENCE INC no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-11-06", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Going Concern The consolidated financial statements have been prepared in accordance with U.S. GAAP and on a going concern basis, which assumes the Company will continue to operate in the normal course of business. Management has evaluated the Company\u2019s ability to continue as a going concern under ASC 205-40 for the twelve months following the issuance of these financial statements and concluded that the conditions and events that initially raised substantial doubt have been alleviated and that substantial doubt does not exist as of the date of issuance. These financial statements are\u2026", "prior_accession": "0001171843-25-007099", "prior_url": "https://www.sec.gov/Archives/edgar/data/1123494/000117184325007099/hbio20250930_10q.htm" }, { "id": "7fb40d8e64931027", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Genie Energy Ltd.", "cik": 1528356, "ticker": "GNE", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 512400000.0, "form": "NT 10-Q", "filed": "2026-05-12", "accession": "0001437749-26-016447", "filing_url": "https://www.sec.gov/Archives/edgar/data/1528356/000143774926016447/0001437749-26-016447-index.htm", "headline": "Genie Energy Ltd. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Due to the Company\u2019s efforts towards completing its Comprehensive 10-K filed with the Securities and Exchange Commission on May 1, 2026 there was not sufficient resources to complete the Company quarterly report on 10-Q (the \u201c10-Q\u201d) without unreasonable effort and expense. The Company intends to file the 10-Q on or before the fifth calendar day following the prescribed date. SEC 1344 (03-05) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Due to the Company\u2019s efforts towards completing its Comprehensive 10-K filed with the Securities and Exchange Commission on May 1, 2026 there was not sufficient resources to complete the Company quarterly report on 10-Q (the \u201c10-Q\u201d) without unreasonable effort and expense. The Company intends to file the 10-Q on or before the fifth calendar day following the prescribed date. SEC 1344 (03-05) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "prior_accession": "", "prior_url": "" }, { "id": "530b99449c74b7c2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GOLDENWELL BIOTECH, INC.", "cik": 1800373, "ticker": "GWLL", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 14520000.0, "form": "NT 10-Q", "filed": "2026-05-12", "accession": "0001477932-26-002962", "filing_url": "https://www.sec.gov/Archives/edgar/data/1800373/000147793226002962/0001477932-26-002962-index.htm", "headline": "GOLDENWELL BIOTECH, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -3, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026. The Registrant expects to file the Quarterly Report on or before May 19, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026. The Registrant expects to file the Quarterly Report on or before May 19, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "045b51e7d1a24102", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GENCOR INDUSTRIES INC", "cik": 64472, "ticker": "GENC", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 160204000.0, "form": "NT 10-Q", "filed": "2026-05-12", "accession": "0001193125-26-219906", "filing_url": "https://www.sec.gov/Archives/edgar/data/64472/000119312526219906/0001193125-26-219906-index.htm", "headline": "GENCOR INDUSTRIES INC filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": -3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2026 (the \u201cQuarterly Report\u201d) by the prescribed due date without unreasonable effort or expense as additional time is necessary for the Registrant to complete the review of its financial statements. 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." }, "quote": "(the \u201cRegistrant\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2026 (the \u201cQuarterly Report\u201d) by the prescribed due date without unreasonable effort or expense as additional time is necessary for the Registrant to complete the review of its financial statements. The Registrant anticipates that it will file the Quarterly Report no later than the fifth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "de96094aeedd6e23", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "EQUUS TOTAL RETURN, INC.", "cik": 878932, "ticker": "", "sic_desc": "", "size_tier": "small", "public_float": 8642891.0, "form": "8-K", "filed": "2026-05-12", "accession": "0001712543-26-000034", "filing_url": "https://www.sec.gov/Archives/edgar/data/878932/000171254326000034/0001712543-26-000034-index.htm", "headline": "EQUUS TOTAL RETURN, INC. dismissed its auditor and engaged PKF O\u2019Connor Davies, LLP", "evidence": { "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "PKF O\u2019Connor Davies, LLP", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b8983c7942791870", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "DANA Inc", "cik": 26780, "ticker": "DAN", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 2237467839.0, "form": "NT 10-Q", "filed": "2026-05-12", "accession": "0000950142-26-001361", "filing_url": "https://www.sec.gov/Archives/edgar/data/26780/000095014226001361/0000950142-26-001361-index.htm", "headline": "DANA Inc filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": -3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Dana Incorporated (the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) by the prescribed due date for the reasons described below. On January 1, 2026, the Company completed the sale of its Off-Highway business to Allison Transmission Holdings, Inc. The process to affect the sale transaction in the Company\u2019s consolidation system was complex and time consuming and resulted in additional reconciliation and tie out procedures being performed to ensure a complete and accurate recording of the transaction in the Company\u2019s financial statements. The Company is\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Dana Incorporated (the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) by the prescribed due date for the reasons described below. On January 1, 2026, the Company completed the sale of its Off-Highway business to Allison Transmission Holdings, Inc. The process to affect the sale transaction in the Company\u2019s consolidation system was complex and time consuming and resulted in additional reconciliation and tie out procedures being performed to ensure a complete and accurate recording of the transaction in the Company\u2019s financial statements. The Company is\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b7842d522a111726", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "D-Wave Quantum Inc.", "cik": 1907982, "ticker": "QBTS", "sic_desc": "Services", "size_tier": "large", "public_float": 4929610182.0, "form": "10-Q", "filed": "2026-05-12", "accession": "0001907982-26-000059", "filing_url": "https://www.sec.gov/Archives/edgar/data/1907982/000190798226000059/0001907982-26-000059-index.htm", "headline": "D-Wave Quantum Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Company recognizes revenue in accordance with Accounting Standards Update No.", "Payment terms vary by arrangement and may include net 30-day terms, milestone billings, advance payments, and installment payments." ], "prior_filed": "2025-11-06", "prior_form": "10-Q", "similarity": 0.004, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The Company recognizes revenue in accordance with Accounting Standards Update No.", "prior_accession": "0001907982-25-000251", "prior_url": "https://www.sec.gov/Archives/edgar/data/1907982/000190798225000251/qbts-20250930.htm" }, { "id": "134aa0495765f71b", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Cleartronic, Inc.", "cik": 1362516, "ticker": "CLRI", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 2407004.0, "form": "10-Q", "filed": "2026-05-12", "accession": "0001091818-26-000067", "filing_url": "https://www.sec.gov/Archives/edgar/data/1362516/000109181826000067/0001091818-26-000067-index.htm", "headline": "Cleartronic, Inc. cited accounting standard ASU 2020-06 for the first time in this filing series", "evidence": { "adopted": [ "2020-06" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Early adoption is permitted for all entities that have adopted the amendments in ASU 2020-06." ], "new_standards": [ "2020-06", "2023-09", "2024-03", "2024-04", "2025-01" ], "prior_filed": "2026-02-13", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "Early adoption is permitted for all entities that have adopted the amendments in ASU 2020-06.", "prior_accession": "0001091818-26-000014", "prior_url": "https://www.sec.gov/Archives/edgar/data/1362516/000109181826000014/clri-123125_10q.htm" }, { "id": "5882dd9bbce3c954", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CARMAX INC", "cik": 1170010, "ticker": "KMX", "sic_desc": "Retail trade", "size_tier": "mega", "public_float": 13133324489.0, "form": "8-K", "filed": "2026-05-12", "accession": "0001170010-26-000048", "filing_url": "https://www.sec.gov/Archives/edgar/data/1170010/000117001026000048/0001170010-26-000048-index.htm", "headline": "CARMAX INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "5c854a5faf3df1aa", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Beachbody Company, Inc.", "cik": 1826889, "ticker": "BODI", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 28556692.0, "form": "10-Q", "filed": "2026-05-12", "accession": "0001193125-26-219677", "filing_url": "https://www.sec.gov/Archives/edgar/data/1826889/000119312526219677/0001193125-26-219677-index.htm", "headline": "Beachbody Company, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-11-10", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001193125-25-274344", "prior_url": "https://www.sec.gov/Archives/edgar/data/1826889/000119312525274344/body-20250930.htm" }, { "id": "ff471d2f01850419", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BT Brands, Inc.", "cik": 1718224, "ticker": "BTBD", "sic_desc": "Restaurants", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-12", "accession": "0001477932-26-003003", "filing_url": "https://www.sec.gov/Archives/edgar/data/1718224/000147793226003003/0001477932-26-003003-index.htm", "headline": "BT Brands, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 29, 2026 within the prescribed time period. During the period leading up to the filing deadline, management and counsel devoted substantial time and resources to matters relating to the Registrant\u2019s previously disclosed proposed business combination with Aero Velocity Inc., including efforts directed toward the effectiveness of the related registration statement, the subsequent termination of the merger agreement, and the revision of the Registrant\u2019s quarterly report to reflect the termination of the transaction and related disclosure updates. As\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 29, 2026 within the prescribed time period. During the period leading up to the filing deadline, management and counsel devoted substantial time and resources to matters relating to the Registrant\u2019s previously disclosed proposed business combination with Aero Velocity Inc., including efforts directed toward the effectiveness of the related registration statement, the subsequent termination of the merger agreement, and the revision of the Registrant\u2019s quarterly report to reflect the termination of the transaction and related disclosure updates. As\u2026", "prior_accession": "", "prior_url": "" }, { "id": "666c6474adfbbb1e", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Arteris, Inc.", "cik": 1667011, "ticker": "AIP", "sic_desc": "Semiconductors", "size_tier": "mid", "public_float": 295000000.0, "form": "8-K", "filed": "2026-05-12", "accession": "0001628280-26-034102", "filing_url": "https://www.sec.gov/Archives/edgar/data/1667011/000162828026034102/0001628280-26-034102-index.htm", "headline": "Arteris, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ac4ee9dd92cc39fb", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Anteris Technologies Global Corp.", "cik": 2011514, "ticker": "AVR", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-05-12", "accession": "0001140361-26-020806", "filing_url": "https://www.sec.gov/Archives/edgar/data/2011514/000114036126020806/0001140361-26-020806-index.htm", "headline": "Anteris Technologies Global Corp. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-11-12", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001140361-25-041643", "prior_url": "https://www.sec.gov/Archives/edgar/data/2011514/000114036125041643/ef20054952_10q.htm" }, { "id": "e010c3ff71c89153", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Acumen Pharmaceuticals, Inc.", "cik": 1576885, "ticker": "ABOS", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 97500000.0, "form": "10-Q", "filed": "2026-05-12", "accession": "0001628280-26-034204", "filing_url": "https://www.sec.gov/Archives/edgar/data/1576885/000162828026034204/0001628280-26-034204-index.htm", "headline": "Acumen Pharmaceuticals, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-12", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Liquidity, Capital Resources and Going Concern In accordance with Accounting Standards Codification (\u201cASC\u201d) 205-40, Presentation of Financial Statements-Going Concern, the Company evaluated whether there are conditions and events, considered in the aggregate, that raise substantial doubt about the Company\u2019s ability to continue as a going concern. The Company has incurred operating losses since inception. As of March 31, 2026 and December 31, 2025, the Company had an accumulated deficit of $467.2 million and $446.5 million, respectively, and working capital of $103.9 million and $92.2 million\u2026", "prior_accession": "0001576885-25-000104", "prior_url": "https://www.sec.gov/Archives/edgar/data/1576885/000157688525000104/abos-20250930.htm" }, { "id": "442be8e73789e530", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SONOCO PRODUCTS CO", "cik": 91767, "ticker": "SON", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 4956942593.0, "form": "8-K", "filed": "2026-05-11", "accession": "0000091767-26-000024", "filing_url": "https://www.sec.gov/Archives/edgar/data/91767/000009176726000024/0000091767-26-000024-index.htm", "headline": "SONOCO PRODUCTS CO's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8a4f860abb835bcf", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SOLAREDGE TECHNOLOGIES, INC.", "cik": 1419612, "ticker": "SEDG", "sic_desc": "Semiconductors", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-05-11", "accession": "0001178913-26-002501", "filing_url": "https://www.sec.gov/Archives/edgar/data/1419612/000117891326002501/0001178913-26-002501-index.htm", "headline": "SOLAREDGE TECHNOLOGIES, INC.'s Chief Financial Officer departed with no named successor", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0e16588e04607a8e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "RCI HOSPITALITY HOLDINGS, INC.", "cik": 935419, "ticker": "RICK", "sic_desc": "Restaurants", "size_tier": "mid", "public_float": 498887736.0, "form": "NT 10-Q", "filed": "2026-05-11", "accession": "0001628280-26-033479", "filing_url": "https://www.sec.gov/Archives/edgar/data/935419/000162828026033479/0001628280-26-033479-index.htm", "headline": "RCI HOSPITALITY HOLDINGS, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -4, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Accordingly, the registrant had a late start on its Form 10-Q for the quarter ended March 31, 2026, and has not had sufficient time to complete the filing. The registrant is diligently working to complete and file the Form 10-Q as soon as possible but will be unable to timely file the Form 10-Q without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Accordingly, the registrant had a late start on its Form 10-Q for the quarter ended March 31, 2026, and has not had sufficient time to complete the filing. The registrant is diligently working to complete and file the Form 10-Q as soon as possible but will be unable to timely file the Form 10-Q without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "c81306eb87b06f16", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "OP Bancorp", "cik": 1722010, "ticker": "OPBK", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 157990000.0, "form": "NT 10-Q", "filed": "2026-05-11", "accession": "0001722010-26-000012", "filing_url": "https://www.sec.gov/Archives/edgar/data/1722010/000172201026000012/0001722010-26-000012-index.htm", "headline": "OP Bancorp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -4, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "OP Bancorp (the \u201cCompany\u201d) has determined that it will not be able to file its Quarterly Report on Form 10-Q for its fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) by May 11, 2026, the original due date for such filing, without unreasonable effort or expense. Additional time is required for the Company to finalize the unaudited consolidated financial information and for the Company\u2019s independent registered public accounting firm to complete interim review procedures. The Company does not expect any changes to previously reported financial results, including the financial results it reported in its press release furnished as Exhibit 99.1 to the Company\u2019s Current Report on Form 8-K\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "OP Bancorp (the \u201cCompany\u201d) has determined that it will not be able to file its Quarterly Report on Form 10-Q for its fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) by May 11, 2026, the original due date for such filing, without unreasonable effort or expense. Additional time is required for the Company to finalize the unaudited consolidated financial information and for the Company\u2019s independent registered public accounting firm to complete interim review procedures. The Company does not expect any changes to previously reported financial results, including the financial results it reported in its press release furnished as Exhibit 99.1 to the Company\u2019s Current Report on Form 8-K\u2026", "prior_accession": "", "prior_url": "" }, { "id": "6ad0452cef51c43d", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "NEXTNRG, INC.", "cik": 1817004, "ticker": "NXXT", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 92281755.0, "form": "10-K/A", "filed": "2026-05-11", "accession": "0001493152-26-022229", "filing_url": "https://www.sec.gov/Archives/edgar/data/1817004/000149315226022229/0001493152-26-022229-index.htm", "headline": "NEXTNRG, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-04-16", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the consolidated financial statements, the Company suffered a substantial net loss from operations and has insufficient revenues and income to fully fund the operations, which raises substantial doubt about its ability to continue as a going concern. Management\u2019s plans regarding those matters are discussed in Note 1. The consolidated financial statements do not include any adjustments that might result from the outcome of\u2026", "prior_accession": "0001493152-26-016896", "prior_url": "https://www.sec.gov/Archives/edgar/data/1817004/000149315226016896/form10-k.htm" }, { "id": "a0d681ee1a766b42", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "NATURES SUNSHINE PRODUCTS INC", "cik": 275053, "ticker": "NATR", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 211304715.0, "form": "8-K", "filed": "2026-05-11", "accession": "0001628280-26-033161", "filing_url": "https://www.sec.gov/Archives/edgar/data/275053/000162828026033161/0001628280-26-033161-index.htm", "headline": "NATURES SUNSHINE PRODUCTS INC's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "09520cf586304720", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "HASBRO, INC.", "cik": 46080, "ticker": "HAS", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 10300000000.0, "form": "NT 10-Q", "filed": "2026-05-11", "accession": "0000046080-26-000020", "filing_url": "https://www.sec.gov/Archives/edgar/data/46080/000004608026000020/0000046080-26-000020-index.htm", "headline": "HASBRO, INC. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": -2, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(\u201cHasbro\u201d or the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Form 10-Q for the fiscal quarter ended March 29, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period for the reason described below. As previously disclosed in the Company\u2019s Current Report on Form 8-K filed on April 1, 2026, and further described by the Company\u2019s Current Report on Form 8-K filed on April 23, 2026, the Company identified unauthorized access to the Company\u2019s network on March 28, 2026. Upon discovery, the Company promptly activated its security incident response protocols, implemented containment measures, including proactively taking certain systems offline, and launched an\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(\u201cHasbro\u201d or the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Form 10-Q for the fiscal quarter ended March 29, 2026 (the \u201cForm 10-Q\u201d) within the prescribed time period for the reason described below. As previously disclosed in the Company\u2019s Current Report on Form 8-K filed on April 1, 2026, and further described by the Company\u2019s Current Report on Form 8-K filed on April 23, 2026, the Company identified unauthorized access to the Company\u2019s network on March 28, 2026. Upon discovery, the Company promptly activated its security incident response protocols, implemented containment measures, including proactively taking certain systems offline, and launched an\u2026", "prior_accession": "", "prior_url": "" }, { "id": "62d36673bfb945da", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "FiscalNote Holdings, Inc.", "cik": 1823466, "ticker": "NOTE", "sic_desc": "Business services", "size_tier": "mid", "public_float": 125540607.0, "form": "10-Q", "filed": "2026-05-11", "accession": "0001193125-26-217061", "filing_url": "https://www.sec.gov/Archives/edgar/data/1823466/000119312526217061/0001193125-26-217061-index.htm", "headline": "FiscalNote Holdings, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-11-10", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Liquidity and Going Concern In accordance with Accounting Standards Codification Topic 205-40, Going Concern, the Company evaluates whether there are certain conditions and events, when considered in the aggregate, which raise substantial doubt about the Company\u2019s ability to continue as a going concern. The Company\u2019s cash, cash equivalents, restricted cash, and short-term investments were $26,473 at March 31, 2026, compared with $26,947 at December 31, 2025. Further, the Company had a negative working capital balance of $138,983 (excluding cash and short-term investments) at March 31, 2026\u2026", "prior_accession": "0001193125-25-274550", "prior_url": "https://www.sec.gov/Archives/edgar/data/1823466/000119312525274550/note-20250930.htm" }, { "id": "70fce31e41de868c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Ernexa Therapeutics Inc.", "cik": 748592, "ticker": "ERNA", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 17500000.0, "form": "10-Q", "filed": "2026-05-11", "accession": "0001493152-26-022276", "filing_url": "https://www.sec.gov/Archives/edgar/data/748592/000149315226022276/0001493152-26-022276-index.htm", "headline": "Ernexa Therapeutics Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-11-07", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As of March 31, 2026, the Company has not sold any securities under the ATM. In connection with preparing the financial statement as of and for the three months ended March 31, 2026, the Company evaluated whether there are conditions and events, considered in the aggregate, that are known and reasonably knowable that would raise substantial doubt about its ability to continue as a going concern within one year after the date that the financial statements are issued. As of April 30, 2026, the Company had approximately $8.3 million in cash, which is less than that needed to effect its current\u2026", "prior_accession": "0001493152-25-021287", "prior_url": "https://www.sec.gov/Archives/edgar/data/748592/000149315225021287/form10-q.htm" }, { "id": "dd348238b799b171", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Envoy Medical, Inc.", "cik": 1840877, "ticker": "COCH", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 16700000.0, "form": "10-Q", "filed": "2026-05-11", "accession": "0001213900-26-054209", "filing_url": "https://www.sec.gov/Archives/edgar/data/1840877/000121390026054209/0001213900-26-054209-index.htm", "headline": "Envoy Medical, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-11-10", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Liquidity and Going Concern Since inception, the Company has historically incurred negative operating cash flows and losses from operations as the Company advances the clinical development of its products and the funding process of clinical FDA trials. These matters raise substantial doubt about the Company\u2019s ability to continue as a going concern and although management has developed plans intended to support ongoing operations, such plans do not alleviate the substantial doubt. As of March 31, 2026, the Company has an accumulated deficit of $319,097. From February 2024 to June 2025, the\u2026", "prior_accession": "0001213900-25-107902", "prior_url": "https://www.sec.gov/Archives/edgar/data/1840877/000121390025107902/ea0263741-10q_envoymed.htm" }, { "id": "16e51c5a74864958", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "EQUINIX INC", "cik": 1101239, "ticker": "EQIX", "sic_desc": "Real estate investment trusts", "size_tier": "mega", "public_float": 77800000000.0, "form": "8-K", "filed": "2026-05-11", "accession": "0001101239-26-000095", "filing_url": "https://www.sec.gov/Archives/edgar/data/1101239/000110123926000095/0001101239-26-000095-index.htm", "headline": "EQUINIX INC's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "10971ab98733266f", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "EBR Systems, Inc.", "cik": 1347123, "ticker": "NONE.", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 351000000.0, "form": "10-Q", "filed": "2026-05-11", "accession": "0001214659-26-005938", "filing_url": "https://www.sec.gov/Archives/edgar/data/1347123/000121465926005938/0001214659-26-005938-index.htm", "headline": "EBR Systems, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-12", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going concern The accompanying unaudited condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities during the normal course of business. At each reporting period, the Company evaluates whether there are conditions or events that raise substantial doubt about its ability to continue as a going concern within one year after the date that the financial statements are issued. The Company\u2019s evaluation entails analyzing prospective operating budgets and forecasts for expectations of\u2026", "prior_accession": "0001214659-25-016334", "prior_url": "https://www.sec.gov/Archives/edgar/data/1347123/000121465925016334/ebr11725010q.htm" }, { "id": "d32716c48cec8dc3", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "EBR Systems, Inc.", "cik": 1347123, "ticker": "NONE.", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 351000000.0, "form": "10-Q", "filed": "2026-05-11", "accession": "0001214659-26-005938", "filing_url": "https://www.sec.gov/Archives/edgar/data/1347123/000121465926005938/0001214659-26-005938-index.htm", "headline": "EBR Systems, Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Therefore, the Company recognizes a contract liability resulting from the timing of revenue recognition and invoicing.", "The Company expects to recognize revenue from these unfulfilled performance obligations within one year or less." ], "prior_filed": "2025-11-12", "prior_form": "10-Q", "similarity": 0.168, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Therefore, the Company recognizes a contract liability resulting from the timing of revenue recognition and invoicing.", "prior_accession": "0001214659-25-016334", "prior_url": "https://www.sec.gov/Archives/edgar/data/1347123/000121465925016334/ebr11725010q.htm" }, { "id": "39fedafaaf8e3d75", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "DocGo Inc.", "cik": 1822359, "ticker": "DCGO", "sic_desc": "Services", "size_tier": "mid", "public_float": 286324968.0, "form": "10-Q", "filed": "2026-05-11", "accession": "0001628280-26-033563", "filing_url": "https://www.sec.gov/Archives/edgar/data/1822359/000162828026033563/0001628280-26-033563-index.htm", "headline": "DocGo Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-10", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "While these plans carry meaningful inherent risk to operations and involve a significant number of steps and components, the Company\u2019s management and the Board of Directors have evaluated these conditions in totality and believe it is probable that, when implemented, the plans will be sufficient to alleviate substantial doubt about the Company\u2019s ability to continue as a going concern for the twelve months following the issuance date. Basis of Presentation The accompanying unaudited Condensed Consolidated Financial Statements have been prepared in accordance with generally accepted accounting\u2026", "prior_accession": "0001628280-25-051102", "prior_url": "https://www.sec.gov/Archives/edgar/data/1822359/000162828025051102/dcgo-20250930.htm" }, { "id": "c1b50cddb85438c1", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "DIXIE GROUP INC", "cik": 29332, "ticker": "DXYN", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 8969820.0, "form": "10-Q", "filed": "2026-05-11", "accession": "0000029332-26-000031", "filing_url": "https://www.sec.gov/Archives/edgar/data/29332/000002933226000031/0000029332-26-000031-index.htm", "headline": "DIXIE GROUP INC said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-11-12", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Going Concern The Company's consolidated condensed financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the ordinary course of business. Under U.S. GAAP, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date that the financial statements are issued. If substantial doubt is raised, management must also assess whether its plans to\u2026", "prior_accession": "0000029332-25-000073", "prior_url": "https://www.sec.gov/Archives/edgar/data/29332/000002933225000073/dxyn-20250927.htm" }, { "id": "6dfa45baba09ff7d", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Coronado Global Resources Inc.", "cik": 1770561, "ticker": "CODQL", "sic_desc": "Mining", "size_tier": "mid", "public_float": 651547217.0, "form": "10-Q", "filed": "2026-05-11", "accession": "0001562762-26-000066", "filing_url": "https://www.sec.gov/Archives/edgar/data/1770561/000156276226000066/0001562762-26-000066-index.htm", "headline": "Coronado Global Resources Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-11-10", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001562762-25-000272", "prior_url": "https://www.sec.gov/Archives/edgar/data/1770561/000156276225000272/Form10q2025q3.htm" }, { "id": "0eaa11ab2cd7e33d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "CBAK Energy Technology, Inc.", "cik": 1117171, "ticker": "CBAT", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 107300000.0, "form": "NT 10-Q", "filed": "2026-05-11", "accession": "0001213900-26-054502", "filing_url": "https://www.sec.gov/Archives/edgar/data/1117171/000121390026054502/0001213900-26-054502-index.htm", "headline": "CBAK Energy Technology, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -4, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "As a result, the registrant is unable to file its Form 10-Q within the prescribed time period without unreasonable effort or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "As a result, the registrant is unable to file its Form 10-Q within the prescribed time period without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "4147bee48e876abc", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Bryn Inc.", "cik": 1397795, "ticker": "BRRN", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-05-11", "accession": "0001213900-26-054461", "filing_url": "https://www.sec.gov/Archives/edgar/data/1397795/000121390026054461/0001213900-26-054461-index.htm", "headline": "Bryn Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4b798389055143f9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Bryn Inc.", "cik": 1397795, "ticker": "BRRN", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-05-11", "accession": "0001213900-26-054464", "filing_url": "https://www.sec.gov/Archives/edgar/data/1397795/000121390026054464/0001213900-26-054464-index.htm", "headline": "Bryn Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -4, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Bryn Inc. is unable to file its Quarterly Report on Form 10-Q within the required time because there was a delay in completing the calculations necessary to close the books for the quarter.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Bryn Inc. is unable to file its Quarterly Report on Form 10-Q within the required time because there was a delay in completing the calculations necessary to close the books for the quarter.", "prior_accession": "", "prior_url": "" }, { "id": "921dae4f213623d3", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Blink Charging Co.", "cik": 1429764, "ticker": "BLNK", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 270806708.0, "form": "10-Q", "filed": "2026-05-11", "accession": "0001493152-26-022266", "filing_url": "https://www.sec.gov/Archives/edgar/data/1429764/000149315226022266/0001493152-26-022266-index.htm", "headline": "Blink Charging Co. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-11-07", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001493152-25-021197", "prior_url": "https://www.sec.gov/Archives/edgar/data/1429764/000149315225021197/form10-q.htm" }, { "id": "fcc80b7b30edc00a", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "BioScience Health Innovations, Inc.", "cik": 1784440, "ticker": "BHIC", "sic_desc": "Services", "size_tier": "small", "public_float": 43916232.0, "form": "10-Q", "filed": "2026-05-11", "accession": "0001185185-26-001775", "filing_url": "https://www.sec.gov/Archives/edgar/data/1784440/000118518526001775/0001185185-26-001775-index.htm", "headline": "BioScience Health Innovations, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-10-27", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001185185-25-001545", "prior_url": "https://www.sec.gov/Archives/edgar/data/1784440/000118518525001545/bhic10q093025.htm" }, { "id": "f26264720adf9e75", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Bally's Corp", "cik": 1747079, "ticker": "BALY", "sic_desc": "Services", "size_tier": "mid", "public_float": 285400000.0, "form": "NT 10-Q", "filed": "2026-05-11", "accession": "0001747079-26-000039", "filing_url": "https://www.sec.gov/Archives/edgar/data/1747079/000174707926000039/0001747079-26-000039-index.htm", "headline": "Bally's Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -4, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Bally\u2019s Corporation, (the \u201cCompany\u201d) was unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period as additional time is necessary to complete the review of the Company\u2019s financial statements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Bally\u2019s Corporation, (the \u201cCompany\u201d) was unable to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period as additional time is necessary to complete the review of the Company\u2019s financial statements.", "prior_accession": "", "prior_url": "" }, { "id": "33f8d3651d0b8e89", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Awareness Group, Inc.", "cik": 1386044, "ticker": "TAAG", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 13274118.0, "form": "NT 10-Q", "filed": "2026-05-11", "accession": "0001477932-26-002939", "filing_url": "https://www.sec.gov/Archives/edgar/data/1386044/000147793226002939/0001477932-26-002939-index.htm", "headline": "Awareness Group, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -4, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is not in a position to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cForm 10-Q\u201d) in a timely manner because the Company cannot complete the Form 10-Q in a timely manner without unreasonable effort or expense. The compilation, dissemination and review of the information required to be presented in the Form 10-Q for the period ended March 31, 2026, has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant. The Company intends to file its Annual Report on Form 10-Q on or before the fifth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is not in a position to file its Quarterly Report on Form 10-Q for the period ended March 31, 2026 (the \u201cForm 10-Q\u201d) in a timely manner because the Company cannot complete the Form 10-Q in a timely manner without unreasonable effort or expense. The compilation, dissemination and review of the information required to be presented in the Form 10-Q for the period ended March 31, 2026, has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant. The Company intends to file its Annual Report on Form 10-Q on or before the fifth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "247a172b3a0eb451", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Aura Biosciences, Inc.", "cik": 1501796, "ticker": "AURA", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 321000000.0, "form": "10-Q", "filed": "2026-05-11", "accession": "0001193125-26-216808", "filing_url": "https://www.sec.gov/Archives/edgar/data/1501796/000119312526216808/0001193125-26-216808-index.htm", "headline": "Aura Biosciences, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "filing body", "prior_filed": "2025-11-13", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Other than the termination of the prospectus, the Sales Agreement remains in full force and effect. As disclosed in the Company\u2019s audited consolidated financial statements as of and for the year ended December 31, 2025, events and conditions existed which raised substantial doubt about the Company\u2019s ability to continue as a going concern, primarily due to recurring operating losses, negative cash flows from operations and liquidity constraints. Subsequent to year end, the Company completed the 2026 Follow-On Offering, raising approximately $241.8 million in net proceeds after completion of\u2026", "prior_accession": "0001193125-25-278817", "prior_url": "https://www.sec.gov/Archives/edgar/data/1501796/000119312525278817/aura-20250930.htm" }, { "id": "31a90731d164fe8a", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Arena Group Holdings, Inc.", "cik": 894871, "ticker": "AREN", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 81343120.0, "form": "10-Q", "filed": "2026-05-11", "accession": "0001628280-26-033427", "filing_url": "https://www.sec.gov/Archives/edgar/data/894871/000162828026033427/0001628280-26-033427-index.htm", "headline": "Arena Group Holdings, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-11-13", "prior_form": "10-Q", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "As of March 31, 2026, the Company had cash and cash equivalents on hand of $11,230. The Simplify loan, which provides for borrowings of up to $25,000, matures on December 1, 2027, and the Renew term debt matures on December 31, 2027. The Company continues to report positive cash flow from operations and has a cash balance of $11,230 as of March 31, 2026. Management has evaluated the Company's ability to continue as a going concern and, based on its current financial condition and operating plans, believes that the Company has sufficient liquidity to meet its obligations for at least the next\u2026", "prior_accession": "0001628280-25-052003", "prior_url": "https://www.sec.gov/Archives/edgar/data/894871/000162828025052003/aren-20250930.htm" }, { "id": "46876acc29a2b44d", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "AST SpaceMobile, Inc.", "cik": 1780312, "ticker": "ASTS", "sic_desc": "Transportation and utilities", "size_tier": "mega", "public_float": 11664700000.0, "form": "10-Q", "filed": "2026-05-11", "accession": "0001193125-26-216950", "filing_url": "https://www.sec.gov/Archives/edgar/data/1780312/000119312526216950/0001193125-26-216950-index.htm", "headline": "AST SpaceMobile, Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "These arrangements typically involve multiple performance obligations, which include hardware, software, and optional installation and support services.", "Revenue for hardware and software sales is recognized at a point in time when control transfers to the customer, which is generally upon delivery of the equipment and activation of the software." ], "prior_filed": "2025-11-10", "prior_form": "10-Q", "similarity": 0.21, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "These arrangements typically involve multiple performance obligations, which include hardware, software, and optional installation and support services.", "prior_accession": "0001193125-25-274391", "prior_url": "https://www.sec.gov/Archives/edgar/data/1780312/000119312525274391/asts-20250930.htm" }, { "id": "773c7ffe77c3936f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ANAVEX LIFE SCIENCES CORP.", "cik": 1314052, "ticker": "AVXL", "sic_desc": "Biological products", "size_tier": "large", "public_float": 708000000.0, "form": "NT 10-Q", "filed": "2026-05-11", "accession": "0001731122-26-000702", "filing_url": "https://www.sec.gov/Archives/edgar/data/1314052/000173112226000702/0001731122-26-000702-index.htm", "headline": "ANAVEX LIFE SCIENCES CORP. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -4, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to timely file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) by the prescribed May 11, 2026 due date without unreasonable effort and expense due to the circumstances described below. As previously disclosed in the Company\u2019s Current Report on Form 8-K filed on May 6, 2026, a special committee (the \u201cSpecial Committee\u201d) composed of independent directors of the Board of Directors (the \u201cBoard\u201d) terminated the employment of Dr. Christopher Missling as the Chief Executive Officer of the Company on April 30, 2026 for, among other things, conduct that the Special Committee believed was inconsistent with Company Policy. On\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to timely file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the \u201cForm 10-Q\u201d) by the prescribed May 11, 2026 due date without unreasonable effort and expense due to the circumstances described below. As previously disclosed in the Company\u2019s Current Report on Form 8-K filed on May 6, 2026, a special committee (the \u201cSpecial Committee\u201d) composed of independent directors of the Board of Directors (the \u201cBoard\u201d) terminated the employment of Dr. Christopher Missling as the Chief Executive Officer of the Company on April 30, 2026 for, among other things, conduct that the Special Committee believed was inconsistent with Company Policy. On\u2026", "prior_accession": "", "prior_url": "" }, { "id": "f1bee89394649421", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "AGENUS INC", "cik": 1098972, "ticker": "AGEN", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 351600000.0, "form": "10-Q", "filed": "2026-05-11", "accession": "0001193125-26-217082", "filing_url": "https://www.sec.gov/Archives/edgar/data/1098972/000119312526217082/0001193125-26-217082-index.htm", "headline": "AGENUS INC disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-11-10", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "We have also implemented cost management measures to preserve liquidity. Because the timing and completion of these transactions are not entirely within our control, in accordance with applicable accounting standards, substantial doubt exists about our ability to continue as a going concern for at least one year after the filing date of this Quarterly Report on Form 10-Q. The consolidated financial statements have been prepared assuming we will continue as a going concern and contemplate the realization of assets and satisfaction of liabilities and commitments in the ordinary course of\u2026", "prior_accession": "0001193125-25-274554", "prior_url": "https://www.sec.gov/Archives/edgar/data/1098972/000119312525274554/agen-20250930.htm" }, { "id": "6d958d34e1222526", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Winvest Group Ltd", "cik": 1558740, "ticker": "WNLV", "sic_desc": "Services", "size_tier": "small", "public_float": 45849089.0, "form": "10-K", "filed": "2026-05-08", "accession": "0001477932-26-002885", "filing_url": "https://www.sec.gov/Archives/edgar/data/1558740/000147793226002885/0001477932-26-002885-index.htm", "headline": "Winvest Group Ltd disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-18", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company has incurred operating losses since its inception. As of December 31, 2025, the Company had an accumulated deficit of $120,846,266 and working capital deficit of $1,487,897. Because the Company does not expect that existing operational cash flow will be sufficient to fund presently anticipated operations, this raises substantial doubt about the Company\u2019s ability to continue as a going concern. Therefore, the Company will need to raise additional funds and is currently exploring alternative sources of financing. The Company is currently funded through the issuance of equity\u2026", "prior_accession": "0001477932-25-002836", "prior_url": "https://www.sec.gov/Archives/edgar/data/1558740/000147793225002836/wnlv_10k.htm" }, { "id": "7f660f697f655e9e", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Wenyuan Group Corp.", "cik": 723533, "ticker": "WYGC", "sic_desc": "Services", "size_tier": "small", "public_float": 4596119.0, "form": "10-K", "filed": "2026-05-08", "accession": "0001493152-26-021866", "filing_url": "https://www.sec.gov/Archives/edgar/data/723533/000149315226021866/0001493152-26-021866-index.htm", "headline": "Wenyuan Group Corp. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-15", "prior_form": "10-K", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "Going Concern Assessment The Company demonstrates adverse conditions that raise substantial doubt about the Company\u2019s ability to continue as a going concern. These adverse conditions are negative financial trends, specifically cash outflow from operating activities, operating losses, accumulated deficit and other adverse key financial ratios. The Company\u2019s future success is dependent upon its ability to acquire or expand businesses with profitable operations, generate cash from operating activities and obtain additional financing. The Company intends to raise funds from the issuance of equity\u2026", "prior_accession": "0001641172-25-004790", "prior_url": "https://www.sec.gov/Archives/edgar/data/723533/000164117225004790/form10-k.htm" }, { "id": "dc65af2e08c0a627", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Tango Therapeutics, Inc.", "cik": 1819133, "ticker": "TNGX", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 855100000.0, "form": "8-K", "filed": "2026-05-08", "accession": "0001193125-26-213491", "filing_url": "https://www.sec.gov/Archives/edgar/data/1819133/000119312526213491/0001193125-26-213491-index.htm", "headline": "Tango Therapeutics, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "33ef65745f2e8323", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Omnitek Engineering Corp", "cik": 1404804, "ticker": "OMTK", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 266572.0, "form": "NT 10-Q", "filed": "2026-05-08", "accession": "0001096906-26-000744", "filing_url": "https://www.sec.gov/Archives/edgar/data/1404804/000109690626000744/0001096906-26-000744-index.htm", "headline": "Omnitek Engineering Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -7, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company auditors are in the process of reviewing the financial information of the Company. Due to unforeseeable circumstances financial information to be contained in registrants Form 10-K for the year ended December 31, 2024, cannot be completed on a timely basis, without incurring undue hardship and expense due to unforeseeable circumstance. The Company undertakes the responsibility to file such report no later than five (5) days after its original date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company auditors are in the process of reviewing the financial information of the Company. Due to unforeseeable circumstances financial information to be contained in registrants Form 10-K for the year ended December 31, 2024, cannot be completed on a timely basis, without incurring undue hardship and expense due to unforeseeable circumstance. The Company undertakes the responsibility to file such report no later than five (5) days after its original date.", "prior_accession": "", "prior_url": "" }, { "id": "5bc5e4f872629fc4", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "NEKTAR THERAPEUTICS", "cik": 906709, "ticker": "NKTR", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 318000000.0, "form": "8-K", "filed": "2026-05-08", "accession": "0001193125-26-214976", "filing_url": "https://www.sec.gov/Archives/edgar/data/906709/000119312526214976/0001193125-26-214976-index.htm", "headline": "NEKTAR THERAPEUTICS's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "450da19314a95b06", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Franklin XRP Trust", "cik": 2059438, "ticker": "XRPZ", "sic_desc": "Commodity contracts brokers", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-05-08", "accession": "0001193125-26-214633", "filing_url": "https://www.sec.gov/Archives/edgar/data/2059438/000119312526214633/0001193125-26-214633-index.htm", "headline": "Franklin XRP Trust's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "151af3c6b2697907", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Franklin Templeton Holdings Trust", "cik": 1858258, "ticker": "FGDL", "sic_desc": "Commodity contracts brokers", "size_tier": "mid", "public_float": 382284000.0, "form": "8-K", "filed": "2026-05-08", "accession": "0001193125-26-214634", "filing_url": "https://www.sec.gov/Archives/edgar/data/1858258/000119312526214634/0001193125-26-214634-index.htm", "headline": "Franklin Templeton Holdings Trust's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d632c32331f43a43", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Franklin Templeton Digital Holdings Trust", "cik": 1992870, "ticker": "EZBC", "sic_desc": "Commodity contracts brokers", "size_tier": "mid", "public_float": 662100000.0, "form": "8-K", "filed": "2026-05-08", "accession": "0001193125-26-214640", "filing_url": "https://www.sec.gov/Archives/edgar/data/1992870/000119312526214640/0001193125-26-214640-index.htm", "headline": "Franklin Templeton Digital Holdings Trust's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": 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\u201cCompany\u201d) needs additional time to prepare its Form 10-Q for the quarter ended March 28, 2026 (the \u201c2026Q1 Form 10-Q\u201d) as a result of the restatement (the \u201cRestatement\u201d) of previously issued financial statements and the related delay in filing its Form 10-K for the year ended December 27, 2025 (the \u201c2025 Form 10-K\u201d), which has not been completed as of the date of this notification. 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Management expects to report that it did not maintain effective internal control over financial reporting or disclosure controls and procedures because of material weaknesses in our control environment and this contributed to additional material weaknesses related to (i) controls related to account\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d91ec9fa2a4809b4", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Cyber Enviro-Tech, Inc.", "cik": 1935092, "ticker": "CETI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 13254041.0, "form": "8-K", "filed": "2026-05-08", "accession": "0001079973-26-000620", "filing_url": "https://www.sec.gov/Archives/edgar/data/1935092/000107997326000620/0001079973-26-000620-index.htm", "headline": "Cyber Enviro-Tech, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3baa4de39a48f8f0", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "California BanCorp \\ CA", "cik": 1795815, "ticker": "BCAL", "sic_desc": "National commercial banks", "size_tier": "mid", "public_float": 388600000.0, "form": "10-Q", "filed": "2026-05-08", "accession": "0001795815-26-000015", "filing_url": "https://www.sec.gov/Archives/edgar/data/1795815/000179581526000015/0001795815-26-000015-index.htm", "headline": "California BanCorp \\ CA cited accounting standard ASU 2025-08 for the first time in this filing series", "evidence": { "adopted": [ "2025-08" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "On January 1, 2026, the Company adopted ASU 2025-08, Financial Instruments\u2014Credit Losses (Topic 326): Purchased Loans." ], "new_standards": [ "2025-08", "2025-11" ], "prior_filed": "2025-11-07", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "On January 1, 2026, the Company adopted ASU 2025-08, Financial Instruments\u2014Credit Losses (Topic 326): Purchased Loans.", "prior_accession": "0001795815-25-000021", "prior_url": "https://www.sec.gov/Archives/edgar/data/1795815/000179581525000021/bcal-20250930.htm" }, { "id": "5d85163964653874", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Barrel Energy Inc.", "cik": 1631463, "ticker": "", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "8-K/A", "filed": "2026-05-08", "accession": "0001477932-26-002881", "filing_url": "https://www.sec.gov/Archives/edgar/data/1631463/000147793226002881/0001477932-26-002881-index.htm", "headline": "Barrel Energy Inc. reported a change in its independent accounting firm", "evidence": { "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "869e9e320516eecb", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Ascent Solar Technologies, Inc.", "cik": 1350102, "ticker": "ASTI", "sic_desc": "Semiconductors", "size_tier": "small", "public_float": 9506400.0, "form": "10-Q", "filed": "2026-05-08", "accession": "0001193125-26-214748", "filing_url": "https://www.sec.gov/Archives/edgar/data/1350102/000119312526214748/0001193125-26-214748-index.htm", "headline": "Ascent Solar Technologies, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-10", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Such actions would likely have an adverse impact on the Company's future operations. As a result of the Company\u2019s recurring losses from operations, and the need for additional financing to fund its operating and capital requirements, there is uncertainty regarding the Company\u2019s ability to maintain liquidity sufficient to operate its business effectively, which raises substantial doubt as to the Company\u2019s ability to continue as a going concern. Management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These unaudited condensed financial\u2026", "prior_accession": "0001193125-25-274376", "prior_url": "https://www.sec.gov/Archives/edgar/data/1350102/000119312525274376/asti-20250930.htm" }, { "id": "977e3558c0816608", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Airsculpt Technologies, Inc.", "cik": 1870940, "ticker": "AIRS", "sic_desc": "Services", "size_tier": "mid", "public_float": 79800000.0, "form": "10-Q", "filed": "2026-05-08", "accession": "0001870940-26-000028", "filing_url": "https://www.sec.gov/Archives/edgar/data/1870940/000187094026000028/0001870940-26-000028-index.htm", "headline": "Airsculpt Technologies, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-07", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern Management evaluates at each annual and interim period whether there are conditions or events, considered in the aggregate, that raise substantial doubt about our ability to continue as a going concern within one year after the date that the consolidated financial statements are issued. Management\u2019s evaluation is based on relevant conditions and events that are known and reasonably knowable at the date that the consolidated financial statements are issued. Management has concluded that there are no conditions or events, considered in the aggregate, that raise substantial doubt\u2026", "prior_accession": "0001870940-25-000040", "prior_url": "https://www.sec.gov/Archives/edgar/data/1870940/000187094025000040/airs-20250930.htm" }, { "id": "88b409bb88c5c6b5", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "ATOSSA THERAPEUTICS, INC.", "cik": 1488039, "ticker": "ATOS", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 149586095.0, "form": "10-Q", "filed": "2026-05-08", "accession": "0001193125-26-213423", "filing_url": "https://www.sec.gov/Archives/edgar/data/1488039/000119312526213423/0001193125-26-213423-index.htm", "headline": "ATOSSA THERAPEUTICS, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-12", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company has not yet established an ongoing source of revenue sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. These conditions raise substantial doubt as to the Company's ability to continue as a going concern. The accompanying Condensed Consolidated Financial Statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts and\u2026", "prior_accession": "0001193125-25-276160", "prior_url": "https://www.sec.gov/Archives/edgar/data/1488039/000119312525276160/atos-20250930.htm" }, { "id": "b947bc7c405e9848", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "APPLIED OPTOELECTRONICS, INC.", "cik": 1158114, "ticker": "", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 1491234829.0, "form": "8-K", "filed": "2026-05-08", "accession": "0001683168-26-003572", "filing_url": "https://www.sec.gov/Archives/edgar/data/1158114/000168316826003572/0001683168-26-003572-index.htm", "headline": "APPLIED OPTOELECTRONICS, INC. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed 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Segment Information, page 99" ], "direction": "company to staff", "letter_dated": "2026-04-03", "published_on_edgar": "2026-05-07", "reviewing": "JBG SMITH Properties Form 10-K for the fiscal year ended December 31, 2025 File No. 001-37994 Dear Mr. Lewis and Mr. Esquivel: This letter is submitted on behal", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Segment reporting" ], "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." }, "quote": "Please tell us what consideration you gave to disclosing total assets for each reportable segment, and other segment asset information, or disclosing why such information is not available. Refer to ASC 280-10-50-22, 50-25, 50-26 and 50-30(c). 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In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action\u2026", "prior_accession": "", "prior_url": "" }, { "id": "77e049b2a5f5974d", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Clean Energy Technologies, Inc.", "cik": 1329606, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 24043457.0, "form": "8-K", "filed": "2026-05-07", "accession": "0001493152-26-021756", "filing_url": "https://www.sec.gov/Archives/edgar/data/1329606/000149315226021756/0001493152-26-021756-index.htm", "headline": "Clean Energy Technologies, Inc. said previously issued financial statements should no longer be relied upon", "evidence": { "item_code": "4.02", "item_title": "Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed 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"none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-11-10", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001193125-25-274277", "prior_url": "https://www.sec.gov/Archives/edgar/data/1426800/000119312525274277/asmb-20250930.htm" }, { "id": "7092d4e67bc1ba2c", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "MILESTONE SCIENTIFIC INC.", "cik": 855683, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 58221401.0, "form": "8-K", "filed": "2026-05-06", "accession": "0001493152-26-021512", "filing_url": "https://www.sec.gov/Archives/edgar/data/855683/000149315226021512/0001493152-26-021512-index.htm", "headline": "MILESTONE SCIENTIFIC INC. dismissed CBIZ and engaged Grassi", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "CBIZ", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Grassi", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3323f45a738c8d90", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Energy Recovery, Inc.", "cik": 1421517, "ticker": "ERII", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 748000000.0, "form": "8-K", "filed": "2026-05-06", "accession": "0001421517-26-000040", "filing_url": "https://www.sec.gov/Archives/edgar/data/1421517/000142151726000040/0001421517-26-000040-index.htm", "headline": "Energy Recovery, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f8845e59e0564e85", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Bumble Inc.", "cik": 1830043, "ticker": "BMBL", "sic_desc": "Computer services", "size_tier": "large", "public_float": 1002420886.0, "form": "10-Q", "filed": "2026-05-06", "accession": "0001830043-26-000060", "filing_url": "https://www.sec.gov/Archives/edgar/data/1830043/000183004326000060/0001830043-26-000060-index.htm", "headline": "Bumble Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-11-07", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company\u2019s noncontrolling interest represents substantive profit-sharing arrangements and profit and losses are attributable to controlling and noncontrolling interests using an attribution method. 11 In accordance with U.S. GAAP, management evaluated whether there are conditions and events, considered in the aggregate, that raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date the unaudited condensed consolidated financial statements are issued. As previously disclosed in the Company\u2019s Annual Report on Form 10-K for the year\u2026", "prior_accession": "0001830043-25-000046", "prior_url": "https://www.sec.gov/Archives/edgar/data/1830043/000183004325000046/bmbl-20250930.htm" }, { "id": "982662cd52a50fc4", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Bright Mountain Media, Inc.", "cik": 1568385, "ticker": "BMTM", "sic_desc": "Services", "size_tier": "small", "public_float": 9752453.0, "form": "8-K", "filed": "2026-05-06", "accession": "0001193125-26-208900", "filing_url": "https://www.sec.gov/Archives/edgar/data/1568385/000119312526208900/0001193125-26-208900-index.htm", "headline": "Bright Mountain Media, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1577417ec13c7407", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Birchtech Corp.", "cik": 728385, "ticker": "BCHT", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 51341000.0, "form": "8-K", "filed": "2026-05-06", "accession": "0001477932-26-002802", "filing_url": "https://www.sec.gov/Archives/edgar/data/728385/000147793226002802/0001477932-26-002802-index.htm", "headline": "Birchtech Corp.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6b78503a77ae1667", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Barrel Energy Inc.", "cik": 1631463, "ticker": "", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-05-06", "accession": "0001477932-26-002774", "filing_url": "https://www.sec.gov/Archives/edgar/data/1631463/000147793226002774/0001477932-26-002774-index.htm", "headline": "Barrel Energy Inc. dismissed Fruci & Associates II, PLLC and engaged Shah Teelani & Associates Chartered", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Fruci & Associates II, PLLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Shah Teelani & Associates Chartered", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1da46e8d71d82403", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "ADMA BIOLOGICS, INC.", "cik": 1368514, "ticker": "ADMA", "sic_desc": "Biological products", "size_tier": "large", "public_float": 4229956395.0, "form": "10-Q", "filed": "2026-05-06", "accession": "0001140361-26-019336", "filing_url": "https://www.sec.gov/Archives/edgar/data/1368514/000114036126019336/0001140361-26-019336-index.htm", "headline": "ADMA BIOLOGICS, INC. cited accounting standard ASU 2016-02 for the first time in this filing series", "evidence": { "adopted": [ "2016-02" ], "adoption_year_stated": 2019, "caveat": "The filing states this standard was adopted in 2019, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "Upon adoption of ASU 2016-02, Leases (Topic 842) effective January 1, 2019, the Company elected the package of practical expedients, which permits the Company to not reassess under the new standard its prior conclusions about lease identification, lease classification and initial direct costs." ], "new_standards": [ "2016-02", "2025-11" ], "prior_filed": "2025-11-05", "prior_form": "10-Q", "restates_existing_policy": true, "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. 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registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "09ea977ccdfa8801", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "PINEAPPLE EXPRESS CANNABIS Co", "cik": 1710495, "ticker": "PNXP", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-05-05", "accession": "0001710495-26-000002", "filing_url": "https://www.sec.gov/Archives/edgar/data/1710495/000171049526000002/0001710495-26-000002-index.htm", "headline": "PINEAPPLE EXPRESS CANNABIS Co filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 4, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "On April 25, 2026, Pineapple Express Cannabis Company (the \u201cCompany\u201d) dismissed Aloba Awomolo & Partners (\u201cAloba\u201d), PCAOB Firm ID No. 7275, as the Company\u2019s independent registered public accounting firm. On April 30, 2026, the Company\u2019s Board of Directors engaged Boladale Lawal & Co. (Chartered Accountants), PCAOB Firm ID No. 6993 (\u201cBoladale Lawal\u201d), as the Company\u2019s new independent registered public accounting firm to audit the Company\u2019s consolidated financial statements for the fiscal year ended January 31, 2026. The change in independent registered public accounting firm has been reported on a Current Report on Form 8-K filed contemporaneously herewith. As a direct result of the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "On April 25, 2026, Pineapple Express Cannabis Company (the \u201cCompany\u201d) dismissed Aloba Awomolo & Partners (\u201cAloba\u201d), PCAOB Firm ID No. 7275, as the Company\u2019s independent registered public accounting firm. On April 30, 2026, the Company\u2019s Board of Directors engaged Boladale Lawal & Co. (Chartered Accountants), PCAOB Firm ID No. 6993 (\u201cBoladale Lawal\u201d), as the Company\u2019s new independent registered public accounting firm to audit the Company\u2019s consolidated financial statements for the fiscal year ended January 31, 2026. The change in independent registered public accounting firm has been reported on a Current Report on Form 8-K filed contemporaneously herewith. As a direct result of the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "c4ac0873bbc13474", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Klaviyo, Inc.", "cik": 1835830, "ticker": "KVYO", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 4800000000.0, "form": "8-K", "filed": "2026-05-05", "accession": "0001835830-26-000026", "filing_url": "https://www.sec.gov/Archives/edgar/data/1835830/000183583026000026/0001835830-26-000026-index.htm", "headline": "Klaviyo, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "cd7e34487b89c228", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "KIMBERLY CLARK CORP", "cik": 55785, "ticker": "KMB", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 46600000000.0, "form": "8-K", "filed": "2026-05-05", "accession": "0001628280-26-030566", "filing_url": "https://www.sec.gov/Archives/edgar/data/55785/000162828026030566/0001628280-26-030566-index.htm", "headline": "KIMBERLY CLARK CORP's Controller departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Controller", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9c03fd966f441bda", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "GENESCO INC", "cik": 18498, "ticker": "GCO", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 309000000.0, "form": "8-K", "filed": "2026-05-05", "accession": "0001193125-26-206565", "filing_url": "https://www.sec.gov/Archives/edgar/data/18498/000119312526206565/0001193125-26-206565-index.htm", "headline": "GENESCO INC's Chief Accounting Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9f3856518ed21d86", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "FARMER BROTHERS CO", "cik": 34563, "ticker": "FARM", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 30400000.0, "form": "8-K", "filed": "2026-05-05", "accession": "0001104659-26-055386", "filing_url": "https://www.sec.gov/Archives/edgar/data/34563/000110465926055386/0001104659-26-055386-index.htm", "headline": "FARMER BROTHERS CO's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "dcf08bab830c5cb1", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "ENTRAVISION COMMUNICATIONS CORP", "cik": 1109116, "ticker": "EVC", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 167134380.0, "form": "10-Q", "filed": "2026-05-05", "accession": "0001193125-26-206399", "filing_url": "https://www.sec.gov/Archives/edgar/data/1109116/000119312526206399/0001193125-26-206399-index.htm", "headline": "ENTRAVISION COMMUNICATIONS CORP no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-11-04", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001193125-25-264694", "prior_url": "https://www.sec.gov/Archives/edgar/data/1109116/000119312525264694/evc-20250930.htm" }, { "id": "972e20a259cfc520", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "ChronoScale Holdings Corp", "cik": 1549084, "ticker": "CHRN", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 18771767.0, "form": "8-K/A", "filed": "2026-05-05", "accession": "0001493152-26-021330", "filing_url": "https://www.sec.gov/Archives/edgar/data/1549084/000149315226021330/0001493152-26-021330-index.htm", "headline": "EKSO BIONICS HOLDINGS, INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.", "formerly": "EKSO BIONICS HOLDINGS, INC." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c978bf7d4337f13c", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "ChronoScale Holdings Corp", "cik": 1549084, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 18771767.0, "form": "8-K/A", "filed": "2026-05-05", "accession": "0001493152-26-021330", "filing_url": "https://www.sec.gov/Archives/edgar/data/1549084/000149315226021330/0001493152-26-021330-index.htm", "headline": "EKSO BIONICS HOLDINGS, INC.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed.", "formerly": "EKSO BIONICS HOLDINGS, INC." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f21bc73f747ca784", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "DarkPulse, Inc.", "cik": 866439, "ticker": "DPLS", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 10714210.0, "form": "10-K/A", "filed": "2026-05-05", "accession": "0001683168-26-003484", "filing_url": "https://www.sec.gov/Archives/edgar/data/866439/000168316826003484/0001683168-26-003484-index.htm", "headline": "DarkPulse, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-04-14", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As discussed in Note 3, the Company suffered an accumulated deficit of $(74,226,493), net loss of $(2,925,582) and a negative working capital of $(19,721,196). The Company is dependent on obtaining additional working capital funding from the sale of equity and/or debt securities to execute its plans and continue operations. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. These financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These financial statements are the\u2026", "prior_accession": "0001683168-26-002937", "prior_url": "https://www.sec.gov/Archives/edgar/data/866439/000168316826002937/darkpulse_i10k-123125.htm" }, { "id": "12d022081bef06ef", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "COLUMBIA BANKING SYSTEM, INC.", "cik": 887343, "ticker": "COLB", "sic_desc": "State commercial banks", "size_tier": "large", "public_float": 3631178288.0, "form": "10-Q", "filed": "2026-05-05", "accession": "0000887343-26-000135", "filing_url": "https://www.sec.gov/Archives/edgar/data/887343/000088734326000135/0000887343-26-000135-index.htm", "headline": "COLUMBIA BANKING SYSTEM, INC. cited accounting standard ASU 2024-04 for the first time in this filing series", "evidence": { "adopted": [ "2024-04" ], "adoption_year_stated": 2026, "caveat": null, "contexts": [ "The Company adopted the guidance on January 1, 2026, and it did not have a material impact on the Company's consolidated financial statements. ASU No. 2024-04\u2014Debt\u2014Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments The amendment clarifies the accounting for induced conversions of convertible debt instruments and associated disclosure\u2026", "Application of New Accounting Guidance Standard Description Effective Date Effect on the Financial Statements or Other Significant Matters ASU No. 2025-05\u2014Financial Instruments\u2014Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets The amendments provide a practical expedient related to the estimation of expected credit losses for certain current\u2026", "The adoption of this ASU is not expected to have a material impact on the Company\u2019s consolidated financial statements. ASU No. 2025-08 Financial Instruments\u2014Credit Losses (Topic 326): Purchased Loans The amendments update the accounting for purchased loans under ASC 326 by eliminating the distinction between purchased credit-deteriorated (PCD) and non-PCD loans and require recognition of an\u2026" ], "new_standards": [ "2024-04", "2025-05", "2025-08" ], "prior_filed": "2025-11-06", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "The Company adopted the guidance on January 1, 2026, and it did not have a material impact on the Company's consolidated financial statements. ASU No. 2024-04\u2014Debt\u2014Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments The amendment clarifies the accounting for induced conversions of convertible debt instruments and associated disclosure\u2026", "prior_accession": "0000887343-25-000268", "prior_url": "https://www.sec.gov/Archives/edgar/data/887343/000088734325000268/colb-20250930.htm" }, { "id": "4c9a56cda4ab0fe2", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Atlantic Union Bankshares Corp", "cik": 883948, "ticker": "AUB", "sic_desc": "State commercial banks", "size_tier": "large", "public_float": 4392659315.0, "form": "10-Q", "filed": "2026-05-05", "accession": "0000883948-26-000047", "filing_url": "https://www.sec.gov/Archives/edgar/data/883948/000088394826000047/0000883948-26-000047-index.htm", "headline": "Atlantic Union Bankshares Corp cited accounting standard ASU 2025-10 for the first time in this filing series", "evidence": { "adopted": [ "2025-10" ], "adoption_year_stated": 2026, "caveat": null, "contexts": [ "The Company early adopted ASU 2025-10 effective January 1, 2026, on a modified prospective basis." ], "new_standards": [ "2025-08", "2025-09", "2025-10", "2025-11" ], "prior_filed": "2025-11-04", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "The Company early adopted ASU 2025-10 effective January 1, 2026, on a modified prospective basis.", "prior_accession": "0000883948-25-000108", "prior_url": "https://www.sec.gov/Archives/edgar/data/883948/000088394825000108/aub-20250930x10q.htm" }, { "id": "976eb3db04087369", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Archer-Daniels-Midland Co", "cik": 7084, "ticker": "ADM", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 28800000000.0, "form": "10-Q", "filed": "2026-05-05", "accession": "0000007084-26-000023", "filing_url": "https://www.sec.gov/Archives/edgar/data/7084/000000708426000023/0000007084-26-000023-index.htm", "headline": "Archer-Daniels-Midland Co cited accounting standard ASU 2025-09 for the first time in this filing series", "evidence": { "adopted": [ "2025-09" ], "adoption_year_stated": 2026, "caveat": null, "contexts": [ "Effective January 1, 2026, the Company adopted ASU 2025-09, Derivatives and Hedging (Topic 815): Targeted Improvements to Hedge Accounting." ], "new_standards": [ "2025-09", "2025-10" ], "prior_filed": "2025-11-04", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "Effective January 1, 2026, the Company adopted ASU 2025-09, Derivatives and Hedging (Topic 815): Targeted Improvements to Hedge Accounting.", "prior_accession": "0000007084-25-000052", "prior_url": "https://www.sec.gov/Archives/edgar/data/7084/000000708425000052/adm-20250930.htm" }, { "id": "b96c483cd4dec1fc", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Alight, Inc. / Delaware", "cik": 1809104, "ticker": "ALIT", "sic_desc": "Business services", "size_tier": "large", "public_float": 3103536942.0, "form": "8-K", "filed": "2026-05-05", "accession": "0001628280-26-030531", "filing_url": "https://www.sec.gov/Archives/edgar/data/1809104/000162828026030531/0001628280-26-030531-index.htm", "headline": "Alight, Inc. / Delaware's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "20ad72e36fcb1847", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "AdaptHealth Corp.", "cik": 1725255, "ticker": "AHCO", "sic_desc": "Services", "size_tier": "large", "public_float": 1070000000.0, "form": "10-Q", "filed": "2026-05-05", "accession": "0001628280-26-030602", "filing_url": "https://www.sec.gov/Archives/edgar/data/1725255/000162828026030602/0001628280-26-030602-index.htm", "headline": "AdaptHealth Corp. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-11-04", "prior_form": "10-Q", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 6, "weakness_days_reported": 728, "weakness_first_reported": "2024-05-07", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that, during the period covered by this Quarterly Report, our internal control over financial reporting was effective. Changes in Internal Control over Financial Reporting There were no changes in the Company\u2019s internal control over financial reporting that occurred during the quarter ended March 31, 2026 that have materially affected, or are reasonably likely to materially affect, the Company\u2019s internal control over\u2026", "prior_accession": "0001628280-25-048944", "prior_url": "https://www.sec.gov/Archives/edgar/data/1725255/000162828025048944/ahco-20250930.htm" }, { "id": "1cfee08688895a6f", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "AVANOS MEDICAL, INC.", "cik": 1606498, "ticker": "AVNS", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 907273471.0, "form": "10-Q", "filed": "2026-05-05", "accession": "0001606498-26-000063", "filing_url": "https://www.sec.gov/Archives/edgar/data/1606498/000160649826000063/0001606498-26-000063-index.htm", "headline": "AVANOS MEDICAL, INC. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "Effective January 1, 2025, we adopted ASU No. 2023-09, Income Taxes: Improvements to Income Tax Disclosures." ], "new_standards": [ "2023-09", "2025-09" ], "prior_filed": "2025-11-05", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "Effective January 1, 2025, we adopted ASU No. 2023-09, Income Taxes: Improvements to Income Tax Disclosures.", "prior_accession": "0001606498-25-000131", "prior_url": "https://www.sec.gov/Archives/edgar/data/1606498/000160649825000131/avns-20250930.htm" }, { "id": "7a17e4c4dd4814eb", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "ATLANTIC AMERICAN CORP", "cik": 8177, "ticker": "AAME", "sic_desc": "Life insurance", "size_tier": "small", "public_float": 6854118.0, "form": "8-K", "filed": "2026-05-05", "accession": "0001140361-26-019108", "filing_url": "https://www.sec.gov/Archives/edgar/data/8177/000114036126019108/0001140361-26-019108-index.htm", "headline": "ATLANTIC AMERICAN CORP's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d3d738efd2d45d89", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "urban-gro, Inc.", "cik": 1706524, "ticker": "FLZH", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 13235644.0, "form": "8-K", "filed": "2026-05-04", "accession": "0001213900-26-051588", "filing_url": "https://www.sec.gov/Archives/edgar/data/1706524/000121390026051588/0001213900-26-051588-index.htm", "headline": "urban-gro, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "72d752e36dfc2ef2", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Viskase Holdings, Inc.", "cik": 727510, "ticker": "VISK", "sic_desc": "Biological products", "size_tier": "small", "public_float": 6814434.0, "form": "10-Q", "filed": "2026-05-04", "accession": "0001104659-26-054911", "filing_url": "https://www.sec.gov/Archives/edgar/data/727510/000110465926054911/0001104659-26-054911-index.htm", "headline": "Viskase Holdings, Inc. disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "not comparable", "located_in": "going-concern note", "prior_filed": "2025-11-12", "prior_form": "10-Q", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "ENZON PHARMACEUTICALS, INC.", "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." }, "quote": "We fully expect the refinancing will be completed before the maturity of its Senior Credit Facility. However, there is no assurance that the Company will be able to obtain sufficient additional funds to refinance these maturities or that such funds, if available, will be obtainable on terms satisfactory to the Company, and therefore substantial doubt exists about the Company\u2019s ability to continue as a going concern. The condensed consolidated financial statements do not include any adjustments that might result from the Company being unable to continue as a going concern. Seasonality\u2026", "prior_accession": "0001104659-25-110410", "prior_url": "https://www.sec.gov/Archives/edgar/data/727510/000110465925110410/enzn-20250930x10q.htm" }, { "id": "b7da2c978533128f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Trillion Energy International Inc.", "cik": 1648636, "ticker": "TRLEF", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-05-04", "accession": "0001493152-26-020971", "filing_url": "https://www.sec.gov/Archives/edgar/data/1648636/000149315226020971/0001493152-26-020971-index.htm", "headline": "Trillion Energy International Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 34, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to complete and file its annual report on Form 20-F for the fiscal year ended December 31, 2025 within the prescribed time period, without unreasonable effort and expense, because the Registrant is experiencing administrative delays in the preparation of its Form 20-F and the Registrant\u2019s auditor has not completed their review of the Form 20F.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to complete and file its annual report on Form 20-F for the fiscal year ended December 31, 2025 within the prescribed time period, without unreasonable effort and expense, because the Registrant is experiencing administrative delays in the preparation of its Form 20-F and the Registrant\u2019s auditor has not completed their review of the Form 20F.", "prior_accession": "", "prior_url": "" }, { "id": "9eb4d638b59c23c6", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Santander Holdings USA, Inc.", "cik": 811830, "ticker": "SNUS-PH", "sic_desc": "National commercial banks", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-05-04", "accession": "0000811830-26-000015", "filing_url": "https://www.sec.gov/Archives/edgar/data/811830/000081183026000015/0000811830-26-000015-index.htm", "headline": "Santander Holdings USA, Inc. cited accounting standard ASU 2025-08 for the first time in this filing series", "evidence": { "adopted": [ "2025-08" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Recently Adopted Accounting Standards During the fourth quarter of 2025, the Company adopted ASU 2025-08 Financial Instruments - Credit Losses (Topic 326): Purchased Loans." ], "new_standards": [ "2025-08", "2025-09" ], "prior_filed": "2025-11-03", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "Recently Adopted Accounting Standards During the fourth quarter of 2025, the Company adopted ASU 2025-08 Financial Instruments - Credit Losses (Topic 326): Purchased Loans.", "prior_accession": "0000811830-25-000045", "prior_url": "https://www.sec.gov/Archives/edgar/data/811830/000081183025000045/sov-20250930.htm" }, { "id": "fb01f641083527d7", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "RCM TECHNOLOGIES, INC.", "cik": 700841, "ticker": "", "sic_desc": "Services", "size_tier": "mid", "public_float": 99400000.0, "form": "8-K", "filed": "2026-05-04", "accession": "0000929638-26-001752", "filing_url": "https://www.sec.gov/Archives/edgar/data/700841/000092963826001752/0000929638-26-001752-index.htm", "headline": "RCM TECHNOLOGIES, INC. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "EisnerAmper", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9f879b7422407d9a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "PSQ Holdings, Inc.", "cik": 1847064, "ticker": "PSQH", "sic_desc": "Services", "size_tier": "mid", "public_float": 106200000.0, "form": "8-K", "filed": "2026-05-04", "accession": "0001104659-26-054944", "filing_url": "https://www.sec.gov/Archives/edgar/data/1847064/000110465926054944/0001104659-26-054944-index.htm", "headline": "PSQ Holdings, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1e7f153e1895ec60", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "PINTEREST, INC.", "cik": 1506293, "ticker": "PINS", "sic_desc": "Computer services", "size_tier": "mega", "public_float": 23100000000.0, "form": "8-K", "filed": "2026-05-04", "accession": "0001506293-26-000066", "filing_url": "https://www.sec.gov/Archives/edgar/data/1506293/000150629326000066/0001506293-26-000066-index.htm", "headline": "PINTEREST, INC.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4918a2f089e71c23", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Kindcard, Inc.", "cik": 1696025, "ticker": "KCRD", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 459263.0, "form": "NT 10-K", "filed": "2026-05-04", "accession": "0001477932-26-002732", "filing_url": "https://www.sec.gov/Archives/edgar/data/1696025/000147793226002732/0001477932-26-002732-index.htm", "headline": "Kindcard, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company\u2019s Annual Report on Form 10-K for the quarterly period ended January 31, 2026, cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company\u2019s Annual Report on Form 10-K for the quarterly period ended January 31, 2026, cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "1d9431c4871224a9", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "GYRE THERAPEUTICS, INC.", "cik": 1124105, "ticker": "GYRE", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 83300000.0, "form": "8-K", "filed": "2026-05-04", "accession": "0001140361-26-018716", "filing_url": "https://www.sec.gov/Archives/edgar/data/1124105/000114036126018716/0001140361-26-018716-index.htm", "headline": "GYRE THERAPEUTICS, INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "fa66bff7a0048a0b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "EXXON MOBIL CORP", "cik": 34088, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 511000000000.0, "form": "8-K", "filed": "2026-05-04", "accession": "0000034088-26-000069", "filing_url": "https://www.sec.gov/Archives/edgar/data/34088/000003408826000069/0000034088-26-000069-index.htm", "headline": "EXXON MOBIL CORP's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "5c95919754b852f0", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "EQUUS TOTAL RETURN, INC.", "cik": 878932, "ticker": "", "sic_desc": "", "size_tier": "small", "public_float": 8642891.0, "form": "8-K", "filed": "2026-05-04", "accession": "0001712543-26-000032", "filing_url": "https://www.sec.gov/Archives/edgar/data/878932/000171254326000032/0001712543-26-000032-index.htm", "headline": "BDO resigned as EQUUS TOTAL RETURN, INC.'s auditor", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "BDO", "predecessor_tier": "national", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "444e593861901a7f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Damora Therapeutics, Inc.", "cik": 1800315, "ticker": "DMRA", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 12300000.0, "form": "8-K", "filed": "2026-05-04", "accession": "0001193125-26-203913", "filing_url": "https://www.sec.gov/Archives/edgar/data/1800315/000119312526203913/0001193125-26-203913-index.htm", "headline": "Damora Therapeutics, Inc.'s Chief Financial Officer departed with no named successor", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "169e1c4b89b6b202", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Backblaze, Inc.", "cik": 1462056, "ticker": "BLZE", "sic_desc": "Prepackaged software", "size_tier": "mid", "public_float": 250400000.0, "form": "10-Q", "filed": "2026-05-04", "accession": "0001628280-26-029797", "filing_url": "https://www.sec.gov/Archives/edgar/data/1462056/000162828026029797/0001628280-26-029797-index.htm", "headline": "Backblaze, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-11-06", "prior_form": "10-Q", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 6, "weakness_days_reported": 726, "weakness_first_reported": "2024-05-08", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "We may not be able to complete our evaluation, testing, and any required remediation in a timely fashion. During the evaluation and testing process, if we identify material weaknesses in our internal control over financial reporting, we will be unable to assert that our internal control over financial reporting is effective. If we are unable to assert that our internal control over financial reporting is effective, or if our independent registered public accounting firm is unable to express an unqualified opinion\u2026", "prior_accession": "0001628280-25-049877", "prior_url": "https://www.sec.gov/Archives/edgar/data/1462056/000162828025049877/blze-20250930.htm" }, { "id": "6796d1a4349b9959", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Apimeds Pharmaceuticals US, Inc.", "cik": 1894525, "ticker": "APUS", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 7811096.48, "form": "10-K", "filed": "2026-05-04", "accession": "0001213900-26-051139", "filing_url": "https://www.sec.gov/Archives/edgar/data/1894525/000121390026051139/0001213900-26-051139-index.htm", "headline": "Apimeds Pharmaceuticals US, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-05-02", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As of December 31, 2025, our accumulated deficit was $10.3 million. We expect to continue to incur significant operating losses as we advance the clinical development of Apitox and build our operational infrastructure. Significant manufacturing costs related to Apitox development are expected to be incurred beginning in the first quarter of 2026 and throughout the year. These conditions raise substantial doubt about our ability to continue as a going concern. Management\u2019s primary plan to address near-term liquidity needs is the continued execution of additional tranches under the Securities\u2026", "prior_accession": "0001213900-25-038644", "prior_url": "https://www.sec.gov/Archives/edgar/data/1894525/000121390025038644/ea0240523-10ka1_apimeds.htm" }, { "id": "36f167e5e9f240b7", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Worksport Ltd", "cik": 1096275, "ticker": "WKSP", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 28617609.0, "form": "8-K", "filed": "2026-05-01", "accession": "0001493152-26-020912", "filing_url": "https://www.sec.gov/Archives/edgar/data/1096275/000149315226020912/0001493152-26-020912-index.htm", "headline": "Worksport Ltd's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1d2f9df3591db574", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "VCI Global Ltd", "cik": 1930510, "ticker": "VCIG", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-05-01", "accession": "0001213900-26-050959", "filing_url": "https://www.sec.gov/Archives/edgar/data/1930510/000121390026050959/0001213900-26-050959-index.htm", "headline": "VCI Global Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 31, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "VCI Global Limited (the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed filing date. The Company\u2019s independent registered public accounting firm has yet to complete its review of the financial statements for the fiscal year ended December 31, 2025. The Company is working diligently to complete its Annual Report for such a period as soon as possible and currently anticipates to file the Annual Report no later than the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "VCI Global Limited (the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed filing date. The Company\u2019s independent registered public accounting firm has yet to complete its review of the financial statements for the fiscal year ended December 31, 2025. The Company is working diligently to complete its Annual Report for such a period as soon as possible and currently anticipates to file the Annual Report no later than the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "8e7e4f43bd5ca9c9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Turbo Energy, S.A.", "cik": 1963439, "ticker": "TURB", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-05-01", "accession": "0001213900-26-050624", "filing_url": "https://www.sec.gov/Archives/edgar/data/1963439/000121390026050624/0001213900-26-050624-index.htm", "headline": "Turbo Energy, S.A. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 31, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Annual Report on Form 20-F for the year ended December 31, 2025 (the \u201cForm 20-F\u201d) because of unanticipated delays in the completion of its financial statements and related portions of the Form 20-F, which delays could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Annual Report on Form 20-F for the year ended December 31, 2025 (the \u201cForm 20-F\u201d) because of unanticipated delays in the completion of its financial statements and related portions of the Form 20-F, which delays could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "b362d17dd32b9228", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "TANTECH HOLDINGS LTD", "cik": 1588084, "ticker": "TANH", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-05-01", "accession": "0001477932-26-002717", "filing_url": "https://www.sec.gov/Archives/edgar/data/1588084/000147793226002717/0001477932-26-002717-index.htm", "headline": "TANTECH HOLDINGS LTD told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 31, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant anticipates that it will file the Form 20-F no later than the fifteenth 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." }, "quote": "The Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "7a7d08fc048ce883", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "STARGUIDE GROUP, INC.", "cik": 1803096, "ticker": "STRG", "sic_desc": "Wholesale trade", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-05-01", "accession": "0001640334-26-000810", "filing_url": "https://www.sec.gov/Archives/edgar/data/1803096/000164033426000810/0001640334-26-000810-index.htm", "headline": "STARGUIDE GROUP, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the period ended January 31, 2026 (the \u201cAnnual Report\u201d) by the May 1, 2026 filing date applicable to smaller reporting companies The Company is still in process of compiling certain required information to complete the Form 10-K. As a result, the Company requires additional time to prepare and review its financial statements and other disclosures in the Form 10-K. The Registrant anticipates that it will file the Annual Report no later than the fifteenth 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." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the period ended January 31, 2026 (the \u201cAnnual Report\u201d) by the May 1, 2026 filing date applicable to smaller reporting companies The Company is still in process of compiling certain required information to complete the Form 10-K. As a result, the Company requires additional time to prepare and review its financial statements and other disclosures in the Form 10-K. The Registrant anticipates that it will file the Annual Report no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "07c3bbf1614a8d72", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ReTo Eco-Solutions, Inc.", "cik": 1687277, "ticker": "RETO", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-05-01", "accession": "0001213900-26-050626", "filing_url": "https://www.sec.gov/Archives/edgar/data/1687277/000121390026050626/0001213900-26-050626-index.htm", "headline": "ReTo Eco-Solutions, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 31, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Form 20-F for the fiscal year ended December 31, 2025 within the prescribed time period without unreasonable effort or expense because additional time is needed to finalize the financial statements for the fiscal year ended December 31, 2025.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Form 20-F for the fiscal year ended December 31, 2025 within the prescribed time period without unreasonable effort or expense because additional time is needed to finalize the financial statements for the fiscal year ended December 31, 2025.", "prior_accession": "", "prior_url": "" }, { "id": "68c0be9c9b92e700", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "REE Automotive Ltd.", "cik": 1843588, "ticker": "REEAF", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-05-01", "accession": "0001213900-26-050930", "filing_url": "https://www.sec.gov/Archives/edgar/data/1843588/000121390026050930/0001213900-26-050930-index.htm", "headline": "REE Automotive Ltd. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 31, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 20-F for the year ended December 31, 2025 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file the Annual Report within the prescribed time period without unreasonable effort or expense. The Company requires additional time to complete its financial statements and related disclosures for the year ended December 31, 2025 and to conclude its internal discussions and approvals thereof.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 20-F for the year ended December 31, 2025 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file the Annual Report within the prescribed time period without unreasonable effort or expense. The Company requires additional time to complete its financial statements and related disclosures for the year ended December 31, 2025 and to conclude its internal discussions and approvals thereof.", "prior_accession": "", "prior_url": "" }, { "id": "dfedb8b9e455cf3f", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "NOV Inc.", "cik": 1021860, "ticker": "NOV", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 7400000000.0, "form": "CORRESP", "filed": "2026-05-01", "accession": "0001193125-26-127812", "filing_url": "https://www.sec.gov/Archives/edgar/data/1021860/000119312526127812/0001193125-26-127812-index.htm", "headline": "NOV Inc. responded to SEC staff comments on segment reporting", "evidence": { "cited_sections": [ "Note 16 - Business Segments and Geographic Areas, page 81" ], "direction": "company to staff", "letter_dated": "2026-03-27", "published_on_edgar": "2026-05-01", "reviewing": "NOV Inc. (the \u201cCompany\u201d) Form 10-K for the Fiscal Year ended December 31, 2025 Filed February 12, 2026 File No. 001-12317 Ladies and Gentlemen: This letter resp", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Segment reporting", "Goodwill and impairment", "Income taxes", "Revenue recognition" ], "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." }, "quote": "We note that you include two tables on page 83 having various segment details, including one with \"Pre-tax Other Items,\" which are described in footnote (2) to the other table and included in various line items of the other table. Please modify your disclosures as necessary to clarify which line items within the other table represent the significant expense categories and amounts that are regularly provided to your\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d8e88d0a03148eb7", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "NOV Inc.", "cik": 1021860, "ticker": "NOV", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 7400000000.0, "form": "UPLOAD", "filed": "2026-05-01", "accession": "0000000000-26-002765", "filing_url": "https://www.sec.gov/Archives/edgar/data/1021860/000000000026002765/0000000000-26-002765-index.htm", "headline": "SEC staff questioned NOV Inc.'s accounting for segment reporting", "evidence": { "cited_sections": [ "Note 16 - Business Segments and Geographic Areas, page 81" ], "direction": "staff to company", "letter_dated": "2026-03-18", "published_on_edgar": "2026-05-01", "reviewing": "NOV Inc. Form 10-K for the Fiscal Year ended December 31, 2025 Filed February 12, 2026 File No. 001-12317 Dear Rodney C. Reed: We have reviewed your filing and ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Segment reporting" ], "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." }, "quote": "We note that you include two tables on page 83 having various segment details, including one with \"Pre-tax Other Items,\" which are described in footnote (2) to the other table and included in various line items of the other table. Please modify your disclosures as necessary to clarify which line items within the other table represent the significant expense categories and amounts that are regularly provided to your\u2026", "prior_accession": "", "prior_url": "" }, { "id": "0db55d05554a7889", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "NATUZZI S P A", "cik": 900391, "ticker": "NTZ", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-05-01", "accession": "0000900391-26-000008", "filing_url": "https://www.sec.gov/Archives/edgar/data/900391/000090039126000008/0000900391-26-000008-index.htm", "headline": "NATUZZI S P A told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 31, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort or expense for the reasons described below. In recent months, the Company has engaged in active negotiations with relevant Italian authorities, including trade unions and the competent Italian Ministry, to address labor-related challenges (including by obtaining government support measures for a workforce restructuring process) and support the Company\u2019s long-term sustainability and, consequently, its ability to continue as a going concern. The Company\u2019s primary objective is to reach an agreement with\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort or expense for the reasons described below. In recent months, the Company has engaged in active negotiations with relevant Italian authorities, including trade unions and the competent Italian Ministry, to address labor-related challenges (including by obtaining government support measures for a workforce restructuring process) and support the Company\u2019s long-term sustainability and, consequently, its ability to continue as a going concern. The Company\u2019s primary objective is to reach an agreement with\u2026", "prior_accession": "", "prior_url": "" }, { "id": "eff53a1f51e18a2d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "NATURAL ALTERNATIVES INTERNATIONAL INC", "cik": 787253, "ticker": "NAII", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 26717000.0, "form": "8-K", "filed": "2026-05-01", "accession": "0001437749-26-014497", "filing_url": "https://www.sec.gov/Archives/edgar/data/787253/000143774926014497/0001437749-26-014497-index.htm", "headline": "NATURAL ALTERNATIVES INTERNATIONAL INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "5babca3b22dd90c2", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "La Rosa Holdings Corp.", "cik": 1879403, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 31933113.0, "form": "8-K/A", "filed": "2026-05-01", "accession": "0001213900-26-050950", "filing_url": "https://www.sec.gov/Archives/edgar/data/1879403/000121390026050950/0001213900-26-050950-index.htm", "headline": "La Rosa Holdings Corp. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0906d80f97fc7d05", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "KB HOME", "cik": 795266, "ticker": "KBH", "sic_desc": "Construction", "size_tier": "large", "public_float": 5782776530.0, "form": "8-K", "filed": "2026-05-01", "accession": "0000795266-26-000051", "filing_url": "https://www.sec.gov/Archives/edgar/data/795266/000079526626000051/0000795266-26-000051-index.htm", "headline": "KB HOME's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6911b184f5e9d83f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "INNSUITES HOSPITALITY TRUST", "cik": 82473, "ticker": "IHT", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 3716836.0, "form": "NT 10-K", "filed": "2026-05-01", "accession": "0001493152-26-020937", "filing_url": "https://www.sec.gov/Archives/edgar/data/82473/000149315226020937/0001493152-26-020937-index.htm", "headline": "INNSUITES HOSPITALITY TRUST told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant could not complete the filing of its Quarterly Report on Form 10-K for the Fiscal Year ended January 31, 2026, due to a delay in obtaining and compiling information required to be included in its Annual Report on Form 10-K, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant could not complete the filing of its Quarterly Report on Form 10-K for the Fiscal Year ended January 31, 2026, due to a delay in obtaining and compiling information required to be included in its Annual Report on Form 10-K, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "19ea81690fb83b00", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ICON PLC", "cik": 1060955, "ticker": "ICLR", "sic_desc": "Commercial physical and biological research", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-05-01", "accession": "0001628280-26-029338", "filing_url": "https://www.sec.gov/Archives/edgar/data/1060955/000162828026029338/0001628280-26-029338-index.htm", "headline": "ICON PLC filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 31, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "As reported in a Current Report on Form 6-K submitted to the Securities and Exchange Commission on April 29, 2026, the Audit Committee of the Board of Directors of ICON plc (the \u201cCompany\u201d), after discussion with management of the Company, concluded that the Company\u2019s previously issued audited financial statements included in its Annual Reports on Form 20-F for the years ended December 31, 2023 and December 31, 2024 (the \u201cAffected Audited Periods\u201d) and the unaudited interim financial statements included in the Company\u2019s Current Reports on Form 6-K for the quarterly periods ending on and falling between March 31, 2023 and September 30, 2025 should no longer be relied upon. In connection with\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "As reported in a Current Report on Form 6-K submitted to the Securities and Exchange Commission on April 29, 2026, the Audit Committee of the Board of Directors of ICON plc (the \u201cCompany\u201d), after discussion with management of the Company, concluded that the Company\u2019s previously issued audited financial statements included in its Annual Reports on Form 20-F for the years ended December 31, 2023 and December 31, 2024 (the \u201cAffected Audited Periods\u201d) and the unaudited interim financial statements included in the Company\u2019s Current Reports on Form 6-K for the quarterly periods ending on and falling between March 31, 2023 and September 30, 2025 should no longer be relied upon. In connection with\u2026", "prior_accession": "", "prior_url": "" }, { "id": "4fbfd9dca4eb28f3", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "GridAI Technologies Corp.", "cik": 1604191, "ticker": "GRDX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 14900000.0, "form": "10-K", "filed": "2026-05-01", "accession": "0001104659-26-054106", "filing_url": "https://www.sec.gov/Archives/edgar/data/1604191/000110465926054106/0001104659-26-054106-index.htm", "headline": "GridAI Technologies Corp. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-04-09", "prior_form": "10-K/A", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this evaluation, management concluded that our internal control over financial reporting was not effective as of December 31, 2025 due to the existence of a material weakness in internal control over financial reporting related to the integration of Grid AI Corp., including insufficient accounting resources and processes to ensure the timely and accurate preparation, review, and consolidation of financial information in accordance with U.S. GAAP. Management is in the process of implementing remediation\u2026", "prior_accession": "0001410578-25-000673", "prior_url": "https://www.sec.gov/Archives/edgar/data/1604191/000141057825000673/ento-20241231x10ka.htm" }, { "id": "60b13000dae9bd84", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Genie Energy Ltd.", "cik": 1528356, "ticker": "GNE", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 512400000.0, "form": "10-K", "filed": "2026-05-01", "accession": "0001437749-26-014294", "filing_url": "https://www.sec.gov/Archives/edgar/data/1528356/000143774926014294/0001437749-26-014294-index.htm", "headline": "Genie Energy Ltd. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-14", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "See Note 1 \u2014 Restatement of Previously Issued Consolidated Financial Statements and Note 21 \u2014 Quarterly Financial Data (Unaudited), in Item 8, Financial Statements and Supplementary Data, for additional information. INTERNAL CONTROL CONSIDERATIONS In connection with the Restatement, management has identified a material weakness in the Company\u2019s internal control over financial reporting resulting in the conclusion that our internal control over financial reporting and disclosure controls were not effective as of\u2026", "prior_accession": "0001213900-25-024009", "prior_url": "https://www.sec.gov/Archives/edgar/data/1528356/000121390025024009/gne-20241231.htm" }, { "id": "114a5337694f6c44", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GRUPO SIMEC, S.A.B. de C.V.", "cik": 887153, "ticker": "SIM", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-05-01", "accession": "0001213900-26-050557", "filing_url": "https://www.sec.gov/Archives/edgar/data/887153/000121390026050557/0001213900-26-050557-index.htm", "headline": "GRUPO SIMEC, S.A.B. de C.V. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 31, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) 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 \u201cForm 20-F\u201d). 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\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) 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 \u201cForm 20-F\u201d). 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\u2026", "prior_accession": "", "prior_url": "" }, { "id": "15afb0385ff5c647", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Ellomay Capital Ltd.", "cik": 946394, "ticker": "ELLO", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-05-01", "accession": "0001213900-26-050517", "filing_url": "https://www.sec.gov/Archives/edgar/data/946394/000121390026050517/0001213900-26-050517-index.htm", "headline": "Ellomay Capital Ltd. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 31, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Due to technical delays in the preparation of the Form 20-F and related XBRL files, the registrant cannot complete and file its Annual Report on Form 20-F by the due date of April 30, 2026 without unreasonable effort or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Due to technical delays in the preparation of the Form 20-F and related XBRL files, the registrant cannot complete and file its Annual Report on Form 20-F by the due date of April 30, 2026 without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "1cf0964f7b268f25", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Ehave, Inc.", "cik": 1653606, "ticker": "EHVVF", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-05-01", "accession": "0001493152-26-020774", "filing_url": "https://www.sec.gov/Archives/edgar/data/1653606/000149315226020774/0001493152-26-020774-index.htm", "headline": "Ehave, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 31, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant has not finalized its financial statements for the period ended December 31, 2025, nor have the registrant\u2019s certifying auditors had the opportunity to complete their audit of the financial statements to be included in the Form 20-F. Accordingly, the registrant cannot complete and file its Form 20-F annual report by the due date and needs additional time to finalize its audited financial statements, but expects its financial statements and review of the financial statements will be completed and the Form 20-F finalized in order to file the report within the prescribed extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant has not finalized its financial statements for the period ended December 31, 2025, nor have the registrant\u2019s certifying auditors had the opportunity to complete their audit of the financial statements to be included in the Form 20-F. Accordingly, the registrant cannot complete and file its Form 20-F annual report by the due date and needs additional time to finalize its audited financial statements, but expects its financial statements and review of the financial statements will be completed and the Form 20-F finalized in order to file the report within the prescribed extension period.", "prior_accession": "", "prior_url": "" }, { "id": "53ad02376bde1d00", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ECO SCIENCE SOLUTIONS, INC.", "cik": 1490873, "ticker": "ESSI", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 632000.0, "form": "NT 10-K", "filed": "2026-05-01", "accession": "0001477932-26-002707", "filing_url": "https://www.sec.gov/Archives/edgar/data/1490873/000147793226002707/0001477932-26-002707-index.htm", "headline": "ECO SCIENCE SOLUTIONS, INC. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Form 10-K for the year ended January 31, 2026 within the prescribed time period without unreasonable effort or expense due to the timing of a pending corporate action and the need to incorporate its impact into the Company\u2019s financial statements and disclosures. The Company has received confirmation that the Financial Industry Regulatory Authority (\u201cFINRA\u201d) has processed documentation relating to a corporate action requested by the Company pursuant to FINRA Rule 6490. Such processing does not constitute approval or disapproval by FINRA and should not be construed as such, nor does it reflect a determination regarding the Company\u2019s compliance with\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Form 10-K for the year ended January 31, 2026 within the prescribed time period without unreasonable effort or expense due to the timing of a pending corporate action and the need to incorporate its impact into the Company\u2019s financial statements and disclosures. The Company has received confirmation that the Financial Industry Regulatory Authority (\u201cFINRA\u201d) has processed documentation relating to a corporate action requested by the Company pursuant to FINRA Rule 6490. Such processing does not constitute approval or disapproval by FINRA and should not be construed as such, nor does it reflect a determination regarding the Company\u2019s compliance with\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d94a36394954f27b", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "DUCOMMUN INC /DE/", "cik": 30305, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1200000000.0, "form": "8-K", "filed": "2026-05-01", "accession": "0001193125-26-201719", "filing_url": "https://www.sec.gov/Archives/edgar/data/30305/000119312526201719/0001193125-26-201719-index.htm", "headline": "DUCOMMUN INC /DE/ said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "422a6404beea4f81", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CISCO SYSTEMS, INC.", "cik": 858877, "ticker": "CSCO", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 294500000000.0, "form": "8-K", "filed": "2026-05-01", "accession": "0000858877-26-000057", "filing_url": "https://www.sec.gov/Archives/edgar/data/858877/000085887726000057/0000858877-26-000057-index.htm", "headline": "CISCO SYSTEMS, INC.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "82ec8d3ec5aea36d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CDT Environmental Technology Investment Holdings Ltd", "cik": 1793895, "ticker": "CDTG", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-05-01", "accession": "0001731122-26-000644", "filing_url": "https://www.sec.gov/Archives/edgar/data/1793895/000173112226000644/0001731122-26-000644-index.htm", "headline": "CDT Environmental Technology Investment Holdings Ltd filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 31, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "CDT Environmental Technology Investment Holdings Limited (the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) because it requires additional time to finalize the Form 20-F.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "CDT Environmental Technology Investment Holdings Limited (the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) because it requires additional time to finalize the Form 20-F.", "prior_accession": "", "prior_url": "" }, { "id": "1f14da59674b830d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CCH Holdings Ltd", "cik": 2074123, "ticker": "CCHH", "sic_desc": "Restaurants", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-05-01", "accession": "0001213900-26-050630", "filing_url": "https://www.sec.gov/Archives/edgar/data/2074123/000121390026050630/0001213900-26-050630-index.htm", "headline": "CCH Holdings Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 31, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Registrant is unable to file its Form 20-F for the fiscal year ended December 31, 2025 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F. Registrant anticipates that it will file the Form 20-F no later than the fifteenth 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." }, "quote": "Registrant is unable to file its Form 20-F for the fiscal year ended December 31, 2025 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F. Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "c4f605f59dd8c5c2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Ambipar Emergency Response", "cik": 1937441, "ticker": "AMBIQ", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-05-01", "accession": "0001213900-26-050547", "filing_url": "https://www.sec.gov/Archives/edgar/data/1937441/000121390026050547/0001213900-26-050547-index.htm", "headline": "Ambipar Emergency Response filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 31, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Ambipar Emergency Response (the \u201cRegistrant\u201d) respectfully notifies the Securities and Exchange Commission that it will be unable to timely file, without unreasonable effort and expense, its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d). As previously disclosed, on October 20, 2025, the Registrant\u2019s parent company, Ambipar Participa\u00e7\u00f5es e Empreendimentos S.A. (B3: AMBP3) and Environmental ESG Participa\u00e7\u00f5es S.A. (\u201cESG\u201d) filed a request for judicial recovery (recupera\u00e7\u00e3o judicial) with the Third Business Court of the Capital of Rio de Janeiro (the \u201cRequest for Judicial Recovery\u201d). On the same date, the Registrant also filed voluntary petitions\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Ambipar Emergency Response (the \u201cRegistrant\u201d) respectfully notifies the Securities and Exchange Commission that it will be unable to timely file, without unreasonable effort and expense, its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d). As previously disclosed, on October 20, 2025, the Registrant\u2019s parent company, Ambipar Participa\u00e7\u00f5es e Empreendimentos S.A. (B3: AMBP3) and Environmental ESG Participa\u00e7\u00f5es S.A. (\u201cESG\u201d) filed a request for judicial recovery (recupera\u00e7\u00e3o judicial) with the Third Business Court of the Capital of Rio de Janeiro (the \u201cRequest for Judicial Recovery\u201d). On the same date, the Registrant also filed voluntary petitions\u2026", "prior_accession": "", "prior_url": "" }, { "id": "29e6cfacf03f2995", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Ads-Tec Energy Public Ltd Co", "cik": 1879248, "ticker": "ADSE", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-05-01", "accession": "0001213900-26-050677", "filing_url": "https://www.sec.gov/Archives/edgar/data/1879248/000121390026050677/0001213900-26-050677-index.htm", "headline": "Ads-Tec Energy Public Ltd Co told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 31, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "ADS-TEC Energy PLC (the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) because it requires additional time to finalize the Form 20-F. The Company plans to file the Form 20-F no later than the fifteenth calendar day after its prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "ADS-TEC Energy PLC (the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) because it requires additional time to finalize the Form 20-F. The Company plans to file the Form 20-F no later than the fifteenth calendar day after its prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "e9dd7e166a9296b5", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "AZZ INC", "cik": 8947, "ticker": "AZZ", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 3332353625.0, "form": "UPLOAD", "filed": "2026-05-01", "accession": "0000000000-26-000679", "filing_url": "https://www.sec.gov/Archives/edgar/data/8947/000000000026000679/0000000000-26-000679-index.htm", "headline": "SEC staff questioned AZZ INC's accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2026-01-16", "published_on_edgar": "2026-05-01", "reviewing": "AZZ INC Form 10-K for the Fiscal Year Ended February 28, 2025 Form 10-Q for the Fiscal Quarter Ended November 30, 2025 File No. 001-12777 Dear Jason Crawford: W", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A" ], "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." }, "quote": "We note the $273.2 million distribution on investment in AVAIL joint venture classified within operating activities. We further note from your disclosures in Note 8 that at the time of this distribution, the amount of the distribution exceeded your investment in the AVAIL JV of $107.4 million, resulting in the reduction of your investment in the AVAIL JV to zero and recognition of the excess amount of distribution\u2026", "prior_accession": "", "prior_url": "" }, { "id": "033fed88c99eb3e8", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "AKANDA CORP.", "cik": 1888014, "ticker": "AKAN", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-05-01", "accession": "0001213900-26-050808", "filing_url": "https://www.sec.gov/Archives/edgar/data/1888014/000121390026050808/0001213900-26-050808-index.htm", "headline": "AKANDA CORP. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 31, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the disclosures required to be included in its Annual Report on Form 20-F for the fiscal year ended December 31, 2025. The Registrant expects to file the Annual Report no later than the fifteenth calendar day following the prescribed filing date. SEC 1344 (04-09) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the disclosures required to be included in its Annual Report on Form 20-F for the fiscal year ended December 31, 2025. The Registrant expects to file the Annual Report no later than the fifteenth calendar day following the prescribed filing date. SEC 1344 (04-09) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "prior_accession": "", "prior_url": "" }, { "id": "e5d59098481dee04", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "mF International Ltd", "cik": 1940941, "ticker": "MFI", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001493152-26-020505", "filing_url": "https://www.sec.gov/Archives/edgar/data/1940941/000149315226020505/0001493152-26-020505-index.htm", "headline": "mF International Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review of the information required to be presented in the Form 20-F, including, without limitation, the financial statements to be included therein, has imposed time constraints that have rendered timely filing of the Form 20-F impracticable without unreasonable effort or expense to the Company.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review of the information required to be presented in the Form 20-F, including, without limitation, the financial statements to be included therein, has imposed time constraints that have rendered timely filing of the Form 20-F impracticable without unreasonable effort or expense to the Company.", "prior_accession": "", "prior_url": "" }, { "id": "baacc4af9f0f85f6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Yimutian Inc.", "cik": 1991605, "ticker": "YMT", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-050173", "filing_url": "https://www.sec.gov/Archives/edgar/data/1991605/000121390026050173/0001213900-26-050173-index.htm", "headline": "Yimutian Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) within the prescribed period because U.S. GAAP audited financial statements of the Company are not yet available. The Company expects to file its Form 20-F once the financial statements for inclusion therein become available.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) within the prescribed period because U.S. GAAP audited financial statements of the Company are not yet available. The Company expects to file its Form 20-F once the financial statements for inclusion therein become available.", "prior_accession": "", "prior_url": "" }, { "id": "f05e9e719e67655e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Xinyuan Real Estate Co., Ltd.", "cik": 1398453, "ticker": "", "sic_desc": "Construction", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001104659-26-052142", "filing_url": "https://www.sec.gov/Archives/edgar/data/1398453/000110465926052142/0001104659-26-052142-index.htm", "headline": "Xinyuan Real Estate Co., Ltd. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) respectfully notifies the Securities and Exchange Commission (the \u201cCommission\u201d) that it was unable to file its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) on or before the prescribed due date of April 30, 2026 without unreasonable effort and expense, because the Company's management team is still compiling the information required for the annual report and needs additional time to finalize the consolidated financial statements. The Company and its independent registered public accounting firm also require additional time to perform further testing and complete the preparation of documentation.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) respectfully notifies the Securities and Exchange Commission (the \u201cCommission\u201d) that it was unable to file its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) on or before the prescribed due date of April 30, 2026 without unreasonable effort and expense, because the Company's management team is still compiling the information required for the annual report and needs additional time to finalize the consolidated financial statements. The Company and its independent registered public accounting firm also require additional time to perform further testing and complete the preparation of documentation.", "prior_accession": "", "prior_url": "" }, { "id": "286df0d86af80075", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "XTL BIOPHARMACEUTICALS LTD", "cik": 1023549, "ticker": "XTLB", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-050305", "filing_url": "https://www.sec.gov/Archives/edgar/data/1023549/000121390026050305/0001213900-26-050305-index.htm", "headline": "XTL BIOPHARMACEUTICALS LTD told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is currently facing an unprecedented challenge, rare for public issuers, and therefore unable to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) within the prescribed period due to the liquidation proceedings of the Company\u2019s wholly owned subsidiary, The Social Proxy Ltd. (the \u201cSubsidiary\u201d), and the lack of operational and financial data regarding the Subsidiary required to finalize its audited financial statements and other disclosures in the Form 20-F. The Company expects to file its Annual Report on Form 20-F once the operational and financial information regarding the Subsidiary becomes available or after receiving court\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is currently facing an unprecedented challenge, rare for public issuers, and therefore unable to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) within the prescribed period due to the liquidation proceedings of the Company\u2019s wholly owned subsidiary, The Social Proxy Ltd. (the \u201cSubsidiary\u201d), and the lack of operational and financial data regarding the Subsidiary required to finalize its audited financial statements and other disclosures in the Form 20-F. The Company expects to file its Annual Report on Form 20-F once the operational and financial information regarding the Subsidiary becomes available or after receiving court\u2026", "prior_accession": "", "prior_url": "" }, { "id": "3f8764464b868ae6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Wellchange Holdings Co Ltd", "cik": 1990251, "ticker": "WCT", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-050288", "filing_url": "https://www.sec.gov/Archives/edgar/data/1990251/000121390026050288/0001213900-26-050288-index.htm", "headline": "Wellchange Holdings Co Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Registrant is unable to file its Form 20-F for the fiscal year ended December 31, 2025 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F. Registrant anticipates that it will file the Form 20-F no later than the fifteenth 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." }, "quote": "Registrant is unable to file its Form 20-F for the fiscal year ended December 31, 2025 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F. Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "e862746e3e097adf", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "VisionSys AI Inc", "cik": 1592560, "ticker": "VSA", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-050172", "filing_url": "https://www.sec.gov/Archives/edgar/data/1592560/000121390026050172/0001213900-26-050172-index.htm", "headline": "VisionSys AI Inc filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "VisionSys AI Inc (the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d). The compilation, dissemination and review of the information required to be presented in the Form 20-F, including, without limitation, the financial statements to be included therein, has imposed time constraints that have rendered timely filing of the Form 20-F impracticable without unreasonable effort or expense to the Company.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "VisionSys AI Inc (the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d). The compilation, dissemination and review of the information required to be presented in the Form 20-F, including, without limitation, the financial statements to be included therein, has imposed time constraints that have rendered timely filing of the Form 20-F impracticable without unreasonable effort or expense to the Company.", "prior_accession": "", "prior_url": "" }, { "id": "801367645da69980", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "U Power Ltd", "cik": 1939780, "ticker": "UCAR", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-050206", "filing_url": "https://www.sec.gov/Archives/edgar/data/1939780/000121390026050206/0001213900-26-050206-index.htm", "headline": "U Power Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation and review of the information required in the Form 20-F for the fiscal year ended December 31, 2025 have imposed time constraints and rendered timely filing of the Form 20-F impracticable without undue hardship and expense to the Registrant. The Registrant is still in the process of compiling required information to complete the Form 20-F, and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the fiscal year ended December 31, 2025. The Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation and review of the information required in the Form 20-F for the fiscal year ended December 31, 2025 have imposed time constraints and rendered timely filing of the Form 20-F impracticable without undue hardship and expense to the Registrant. The Registrant is still in the process of compiling required information to complete the Form 20-F, and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the fiscal year ended December 31, 2025. The Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "8d2364cdffbbc47d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Token Cat Ltd", "cik": 1743340, "ticker": "TC", "sic_desc": "Business services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-050182", "filing_url": "https://www.sec.gov/Archives/edgar/data/1743340/000121390026050182/0001213900-26-050182-index.htm", "headline": "Token Cat Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to complete and file its annual report on Form 20-F for the fiscal year ended December 31, 2025 within the prescribed time period without unreasonable effort and expense. Additional time is needed for the Registrant to finalize its consolidated financial statements for the fiscal year ended December 31, 2025, and, as a consequence, for the Registrant\u2019s independent registered public accounting firm to complete its audit procedures related thereto. The Registrant anticipates that it will file the Annual Report no later than the fifteenth 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." }, "quote": "The Registrant is unable to complete and file its annual report on Form 20-F for the fiscal year ended December 31, 2025 within the prescribed time period without unreasonable effort and expense. Additional time is needed for the Registrant to finalize its consolidated financial statements for the fiscal year ended December 31, 2025, and, as a consequence, for the Registrant\u2019s independent registered public accounting firm to complete its audit procedures related thereto. The Registrant anticipates that it will file the Annual Report no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "b95a882b173b8efa", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Tiziana Life Sciences Ltd", "cik": 1723069, "ticker": "TLSA", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-050353", "filing_url": "https://www.sec.gov/Archives/edgar/data/1723069/000121390026050353/0001213900-26-050353-index.htm", "headline": "Tiziana Life Sciences Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review of the information required to be presented in the Form 20-F for the relevant fiscal year has imposed time constraints that have rendered timely filing of the Form 20-F impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such annual report no later than 15 days after its original due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review of the information required to be presented in the Form 20-F for the relevant fiscal year has imposed time constraints that have rendered timely filing of the Form 20-F impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such annual report no later than 15 days after its original due date.", "prior_accession": "", "prior_url": "" }, { "id": "ed685a2efcd6739f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Senstar Technologies Corp", "cik": 1993727, "ticker": "SNT", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001178913-26-002322", "filing_url": "https://www.sec.gov/Archives/edgar/data/1993727/000117891326002322/0001178913-26-002322-index.htm", "headline": "Senstar Technologies Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant is filing this Notification of Late Filing on Form 12b-25 with respect to its annual report on Form 20-F for its fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d). The registrant has determined that it is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense because the registrant requires additional time to review its financial statements to finalize the Annual Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant is filing this Notification of Late Filing on Form 12b-25 with respect to its annual report on Form 20-F for its fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d). The registrant has determined that it is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense because the registrant requires additional time to review its financial statements to finalize the Annual Report.", "prior_accession": "", "prior_url": "" }, { "id": "440e4034bf2940ed", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SOS Ltd", "cik": 1346610, "ticker": "SOS", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-050208", "filing_url": "https://www.sec.gov/Archives/edgar/data/1346610/000121390026050208/0001213900-26-050208-index.htm", "headline": "SOS Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Registrant is unable to file its Form 20-F for the fiscal year ended December 31, 2025 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F. Registrant anticipates that it will file the Form 20-F no later than the fifteenth 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." }, "quote": "Registrant is unable to file its Form 20-F for the fiscal year ended December 31, 2025 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F. Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "c20c00bbe0042415", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SINOVAC BIOTECH LTD", "cik": 1084201, "ticker": "SVA", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-049775", "filing_url": "https://www.sec.gov/Archives/edgar/data/1084201/000121390026049775/0001213900-26-049775-index.htm", "headline": "SINOVAC BIOTECH LTD told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": false, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201c2025 Annual Report\u201d) by the prescribed due date. On January 16, 2025, the Judicial Committee of the Privy Council of the United Kingdom (the \u201cPrivy Council\u201d) issued a ruling regarding the Company. As a consequence of that ruling, on April 15, 2025, Grant Thornton Zhitong Certified Public Accountants LLP (\u201cGrant Thornton\u201d) resigned as the Company\u2019s independent registered public accounting firm. On the same date, Grant Thornton notified the Company that its previously issued audit opinions on the Company\u2019s consolidated financial statements and internal controls over financial\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201c2025 Annual Report\u201d) by the prescribed due date. On January 16, 2025, the Judicial Committee of the Privy Council of the United Kingdom (the \u201cPrivy Council\u201d) issued a ruling regarding the Company. As a consequence of that ruling, on April 15, 2025, Grant Thornton Zhitong Certified Public Accountants LLP (\u201cGrant Thornton\u201d) resigned as the Company\u2019s independent registered public accounting firm. On the same date, Grant Thornton notified the Company that its previously issued audit opinions on the Company\u2019s consolidated financial statements and internal controls over financial\u2026", "prior_accession": "", "prior_url": "" }, { "id": "8275196962073ceb", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SEQUANS COMMUNICATIONS", "cik": 1383395, "ticker": "SQNS", "sic_desc": "Semiconductors", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001383395-26-000069", "filing_url": "https://www.sec.gov/Archives/edgar/data/1383395/000138339526000069/0001383395-26-000069-index.htm", "headline": "SEQUANS COMMUNICATIONS told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is unable to file its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201c20-F\u201d) because the Registrant needed additional time to complete analyses to determine the need, if any, for an impairment of the value of goodwill and other intangible assets. The additional analysis required has delayed the completion of the Registrant\u2019s annual financial statements. It is anticipated that the Form 20-F will be filed within 15 calendar days following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is unable to file its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201c20-F\u201d) because the Registrant needed additional time to complete analyses to determine the need, if any, for an impairment of the value of goodwill and other intangible assets. The additional analysis required has delayed the completion of the Registrant\u2019s annual financial statements. It is anticipated that the Form 20-F will be filed within 15 calendar days following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "2e9f4740a1d7343b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "RedCloud Holdings plc", "cik": 2027360, "ticker": "RCT", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001493152-26-020746", "filing_url": "https://www.sec.gov/Archives/edgar/data/2027360/000149315226020746/0001493152-26-020746-index.htm", "headline": "RedCloud Holdings plc filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Form 20-F for the year ended December 31, 2025 within the prescribed time period without unreasonable effort or expense to complete its audited financial statements for the fiscal year ended December 31, 2025 due to the Registrant\u2019s change in independent public accountant.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Form 20-F for the year ended December 31, 2025 within the prescribed time period without unreasonable effort or expense to complete its audited financial statements for the fiscal year ended December 31, 2025 due to the Registrant\u2019s change in independent public accountant.", "prior_accession": "", "prior_url": "" }, { "id": "60970793f2a2729c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Rapid Line Inc.", "cik": 1910975, "ticker": "RPDL", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-04-30", "accession": "0001683168-26-003329", "filing_url": "https://www.sec.gov/Archives/edgar/data/1910975/000168316826003329/0001683168-26-003329-index.htm", "headline": "Rapid Line Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Rapid Line Inc. is unable to file its Form 10-K for the period ended January 31, 2026, in a timely manner without unreasonable effort or expense due to delays in completing the procedures relating to its period-end reporting process.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Rapid Line Inc. is unable to file its Form 10-K for the period ended January 31, 2026, in a timely manner without unreasonable effort or expense due to delays in completing the procedures relating to its period-end reporting process.", "prior_accession": "", "prior_url": "" }, { "id": "a3125023f5bdf861", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "RESMED INC", "cik": 943819, "ticker": "RMD", "sic_desc": "Medical instruments", "size_tier": "mega", "public_float": 34917180979.0, "form": "8-K", "filed": "2026-04-30", "accession": "0001193125-26-197282", "filing_url": "https://www.sec.gov/Archives/edgar/data/943819/000119312526197282/0001193125-26-197282-index.htm", "headline": "RESMED INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6d9e3bc6b1ec9f62", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "RED ROBIN GOURMET BURGERS INC", "cik": 1171759, "ticker": "RRGB", "sic_desc": "Restaurants", "size_tier": "mid", "public_float": 94100000.0, "form": "8-K", "filed": "2026-04-30", "accession": "0000950142-26-001217", "filing_url": "https://www.sec.gov/Archives/edgar/data/1171759/000095014226001217/0000950142-26-001217-index.htm", "headline": "RED ROBIN GOURMET BURGERS INC's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "70caccd1eab485a0", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Qutoutiao Inc.", "cik": 1733298, "ticker": "QTTOY", "sic_desc": "Computer services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001493152-26-019792", "filing_url": "https://www.sec.gov/Archives/edgar/data/1733298/000149315226019792/0001493152-26-019792-index.htm", "headline": "Qutoutiao Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is unable to file its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) on or before the prescribed due date of April 30, 2026 without unreasonable effort or expense, because the Registrant needs additional time to prepare and review its consolidated financial statements as of and for the fiscal year ended December 31, 2025. Forward-Looking Statements This notification on Form 12b-25 contains forward-looking statements. These statements constitute \u201cforward-looking\u201d statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended, and as defined\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is unable to file its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) on or before the prescribed due date of April 30, 2026 without unreasonable effort or expense, because the Registrant needs additional time to prepare and review its consolidated financial statements as of and for the fiscal year ended December 31, 2025. Forward-Looking Statements This notification on Form 12b-25 contains forward-looking statements. These statements constitute \u201cforward-looking\u201d statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended, and as defined\u2026", "prior_accession": "", "prior_url": "" }, { "id": "a7ea9e5f9d074220", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "QVC Group, Inc.", "cik": 1355096, "ticker": "", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 228000000.0, "form": "10-K/A", "filed": "2026-04-30", "accession": "0001104659-26-051797", "filing_url": "https://www.sec.gov/Archives/edgar/data/1355096/000110465926051797/0001104659-26-051797-index.htm", "headline": "QVC Group, Inc.'s going-concern disclosure changed", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "risk_factor_only", "current_state_label": "Risk-factor language only", "direction": "eased", "located_in": "risk factors / forward-looking statements only", "prior_filed": "2026-04-15", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "\u2026 of our programs; \u25cf the levels of online traffic on our businesses\u2019 websites and our ability to convert visitors into customers or contributors; \u25cf uncertainties inherent in the development and integration of new business lines and business strategies; \u25cf our future financial performance and condition, including availability, terms, deployment of capital and our level of indebtedness; \u25cf our ability to continue as a going concern; \u25cf our ability to effectively manage our installment sales plans and revolving credit card programs; \u25cf the cost and ability of shipping companies, manufacturers\u2026", "prior_accession": "0001355096-26-000010", "prior_url": "https://www.sec.gov/Archives/edgar/data/1355096/000135509626000010/qvcga-20251231.htm" }, { "id": "1379cfbe0e0bc807", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Plutus Financial Group Ltd", "cik": 1933021, "ticker": "PLUT", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001493152-26-019697", "filing_url": "https://www.sec.gov/Archives/edgar/data/1933021/000149315226019697/0001493152-26-019697-index.htm", "headline": "Plutus Financial Group Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company was unable to timely prepare and finalize the necessary financial information required to prepare a complete filing. Thus, the Company would be unable to file the periodic report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company was unable to timely prepare and finalize the necessary financial information required to prepare a complete filing. Thus, the Company would be unable to file the periodic report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period.", "prior_accession": "", "prior_url": "" }, { "id": "a17545bc6c8a74f7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Plastec Technologies, Ltd.", "cik": 1433309, "ticker": "PLTYF", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001104659-26-052183", "filing_url": "https://www.sec.gov/Archives/edgar/data/1433309/000110465926052183/0001104659-26-052183-index.htm", "headline": "Plastec Technologies, Ltd. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 by the filing deadline because the annual report could not be finalized without unreasonable effort and expense due to the Company's limited accounting and administrative staff and resources.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 by the filing deadline because the annual report could not be finalized without unreasonable effort and expense due to the Company's limited accounting and administrative staff and resources.", "prior_accession": "", "prior_url": "" }, { "id": "e9d519c29c8cdebd", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "POMDOCTOR Ltd", "cik": 1877971, "ticker": "POM", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-049656", "filing_url": "https://www.sec.gov/Archives/edgar/data/1877971/000121390026049656/0001213900-26-049656-index.htm", "headline": "POMDOCTOR Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "POMDOCTOR LIMITED (the \u201cCompany\u201d) will not be able to file, without unreasonable effort or expense, its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201c2025 Form 20-F\u201d) on or prior to the prescribed due date because the Company requires additional time to review its financial statements to finalize the 2025 Form 20-F. The Company expects to file its 2025 Form 20-F once the consolidated financial statements for inclusion therein become available.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "POMDOCTOR LIMITED (the \u201cCompany\u201d) will not be able to file, without unreasonable effort or expense, its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201c2025 Form 20-F\u201d) on or prior to the prescribed due date because the Company requires additional time to review its financial statements to finalize the 2025 Form 20-F. The Company expects to file its 2025 Form 20-F once the consolidated financial statements for inclusion therein become available.", "prior_accession": "", "prior_url": "" }, { "id": "5c55cb74d9552784", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA TBK", "cik": 1001807, "ticker": "TLK", "sic_desc": "Telecommunications", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001001807-26-000016", "filing_url": "https://www.sec.gov/Archives/edgar/data/1001807/000100180726000016/0001001807-26-000016-index.htm", "headline": "PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA TBK told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "As described in the Form 6-K/A furnished by the Registrant to the Securities and Exchange Commission on April 30, 2026, the Registrant has completed its previously disclosed evaluation of the accounting treatment of certain drop cable assets, which are a distinct component within telecommunications infrastructure, and the asset classification of \u201clast mile to the customers.\u201d The Registrant has concluded that the accounting treatment with respect to certain drop cable assets and the asset classification of \u201clast mile to the customers\u201d should be characterized as changes in accounting policy. The accounting policy changes will be applied retrospectively in the 2025 Form 20-F and the affected\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "As described in the Form 6-K/A furnished by the Registrant to the Securities and Exchange Commission on April 30, 2026, the Registrant has completed its previously disclosed evaluation of the accounting treatment of certain drop cable assets, which are a distinct component within telecommunications infrastructure, and the asset classification of \u201clast mile to the customers.\u201d The Registrant has concluded that the accounting treatment with respect to certain drop cable assets and the asset classification of \u201clast mile to the customers\u201d should be characterized as changes in accounting policy. The accounting policy changes will be applied retrospectively in the 2025 Form 20-F and the affected\u2026", "prior_accession": "", "prior_url": "" }, { "id": "84ee5926a06560f5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Oriental Culture Holding LTD", "cik": 1776067, "ticker": "OCG", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-050244", "filing_url": "https://www.sec.gov/Archives/edgar/data/1776067/000121390026050244/0001213900-26-050244-index.htm", "headline": "Oriental Culture Holding LTD told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 within the prescribed time period without unreasonable effort or expense because additional time is required to complete the preparation of the Company's financial statements in time for filing. The Company anticipates filing its Form 20-F on or before the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 within the prescribed time period without unreasonable effort or expense because additional time is required to complete the preparation of the Company's financial statements in time for filing. The Company anticipates filing its Form 20-F on or before the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "757ad706240b2f55", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "OneMedNet Corp", "cik": 1849380, "ticker": "ONMDW", "sic_desc": "Commercial physical and biological research", "size_tier": "small", "public_float": 13800000.0, "form": "10-K/A", "filed": "2026-04-30", "accession": "0001493152-26-020510", "filing_url": "https://www.sec.gov/Archives/edgar/data/1849380/000149315226020510/0001493152-26-020510-index.htm", "headline": "OneMedNet Corp no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "filing body", "prior_filed": "2026-03-30", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "No fees were earned or paid to BF Borgers during 2024 or 2025. The report of BF Borgers on the Company\u2019s financial statements for the fiscal year ended December 31, 2023 did not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles other than an explanatory paragraph relating to the Company\u2019s ability to continue as a going concern. 18 During the fiscal year ended December 31, 2023, and through the date of dismissal on May 6, 2024, there were no \u201cdisagreements\u201d with BF Borgers on any matter of accounting\u2026", "prior_accession": "0001493152-26-013681", "prior_url": "https://www.sec.gov/Archives/edgar/data/1849380/000149315226013681/form10-k.htm" }, { "id": "8ce6038044858e1d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "OceanPal Inc.", "cik": 1869467, "ticker": "SVRN", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0000919574-26-002503", "filing_url": "https://www.sec.gov/Archives/edgar/data/1869467/000091957426002503/0000919574-26-002503-index.htm", "headline": "OceanPal Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) by the prescribed due date without unreasonable effort or expense. During the fiscal year ended December 31, 2025, the Company underwent a strategic transformation from a shipping operating company into a digital asset treasury vehicle holding NEAR Protocol native tokens through its wholly-owned subsidiary, SovereignAI Services LLC. As a result, the Company's audited consolidated financial statements for fiscal year 2025 reflect substantial new accounting matters that are not present in the prior year's financial statements, including, among other things: (i) the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) by the prescribed due date without unreasonable effort or expense. During the fiscal year ended December 31, 2025, the Company underwent a strategic transformation from a shipping operating company into a digital asset treasury vehicle holding NEAR Protocol native tokens through its wholly-owned subsidiary, SovereignAI Services LLC. As a result, the Company's audited consolidated financial statements for fiscal year 2025 reflect substantial new accounting matters that are not present in the prior year's financial statements, including, among other things: (i) the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d06684c5f9d72d5b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "NEXGEL, INC.", "cik": 1468929, "ticker": "NXGL", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 11032723.0, "form": "8-K", "filed": "2026-04-30", "accession": "0001493152-26-020657", "filing_url": "https://www.sec.gov/Archives/edgar/data/1468929/000149315226020657/0001493152-26-020657-index.htm", "headline": "NEXGEL, INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e8d7a3dbfacc467f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "NEUROONE MEDICAL TECHNOLOGIES Corp", "cik": 1500198, "ticker": "NMTC", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 30300000.0, "form": "8-K", "filed": "2026-04-30", "accession": "0001213900-26-049748", "filing_url": "https://www.sec.gov/Archives/edgar/data/1500198/000121390026049748/0001213900-26-049748-index.htm", "headline": "NEUROONE MEDICAL TECHNOLOGIES Corp's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e758d4dfe382ae87", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Mynd.ai, Inc.", "cik": 1708441, "ticker": "MYND", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001708441-26-000049", "filing_url": "https://www.sec.gov/Archives/edgar/data/1708441/000170844126000049/0001708441-26-000049-index.htm", "headline": "Mynd.ai, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) of its Annual Report on Form 20-F for the year ended December 31, 2025 (the \u201cForm 20-F\u201d) will be delayed due to the additional time that is required to obtain, evaluate and analyze information necessary to complete management\u2019s assessments of certain significant accounting matters and related disclosures as further described below which must be finalized before the Company can finalize the preparation of the Company\u2019s financial statements as of and for the year ended December 31, 2025 (the \u201c2025 Financials\u201d) included in the Form 20-F. As previously announced, on January 14, 2026, the Company entered into an Inventory Management and Consultancy Agreement (the \u201cInventory\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) of its Annual Report on Form 20-F for the year ended December 31, 2025 (the \u201cForm 20-F\u201d) will be delayed due to the additional time that is required to obtain, evaluate and analyze information necessary to complete management\u2019s assessments of certain significant accounting matters and related disclosures as further described below which must be finalized before the Company can finalize the preparation of the Company\u2019s financial statements as of and for the year ended December 31, 2025 (the \u201c2025 Financials\u201d) included in the Form 20-F. As previously announced, on January 14, 2026, the Company entered into an Inventory Management and Consultancy Agreement (the \u201cInventory\u2026", "prior_accession": "", "prior_url": "" }, { "id": "00278d297c13d35b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Murano Global Investments Plc", "cik": 1988776, "ticker": "MRNO", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001140361-26-018227", "filing_url": "https://www.sec.gov/Archives/edgar/data/1988776/000114036126018227/0001140361-26-018227-index.htm", "headline": "Murano Global Investments Plc filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant requires additional time to complete the preparation and review of its financial statements and related disclosures, including management\u2019s assessment of the Registrant\u2019s internal control over financial reporting as of December 31, 2025. The delay is primarily attributable to the diversion of management\u2019s attention and other personnel responsible for the preparation of the Annual Report to address the Registrant\u2019s liquidity condition. This includes ongoing discussions with holders of the Registrant\u2019s 11% Senior Secured Notes due 2031 and other key lenders and creditors in connection with a proposed consensual debt restructuring and related restructuring planning and\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant requires additional time to complete the preparation and review of its financial statements and related disclosures, including management\u2019s assessment of the Registrant\u2019s internal control over financial reporting as of December 31, 2025. The delay is primarily attributable to the diversion of management\u2019s attention and other personnel responsible for the preparation of the Annual Report to address the Registrant\u2019s liquidity condition. This includes ongoing discussions with holders of the Registrant\u2019s 11% Senior Secured Notes due 2031 and other key lenders and creditors in connection with a proposed consensual debt restructuring and related restructuring planning and\u2026", "prior_accession": "", "prior_url": "" }, { "id": "fe1318835d342e47", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Multi Ways Holdings Ltd", "cik": 1941500, "ticker": "MWG", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001493152-26-020588", "filing_url": "https://www.sec.gov/Archives/edgar/data/1941500/000149315226020588/0001493152-26-020588-index.htm", "headline": "Multi Ways Holdings Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Registrant is unable to file its Form 20-F for the fiscal year ended December 31, 2025 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F. Registrant anticipates that it will file the Form 20-F no later than the fifteenth 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." }, "quote": "Registrant is unable to file its Form 20-F for the fiscal year ended December 31, 2025 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F. Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "ad7da1f7d6276f12", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Megan Holdings Ltd.", "cik": 1995075, "ticker": "MGN", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-050403", "filing_url": "https://www.sec.gov/Archives/edgar/data/1995075/000121390026050403/0001213900-26-050403-index.htm", "headline": "Megan Holdings Ltd. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Registrant is unable to file its Form 20-F for the fiscal year ended December 31, 2025 by the prescribed filing date because Registrant requires additional time to complete its financial reporting and finalize the Form 20-F. Registrant anticipates that it will file the Form 20-F no later than the fifteenth 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." }, "quote": "Registrant is unable to file its Form 20-F for the fiscal year ended December 31, 2025 by the prescribed filing date because Registrant requires additional time to complete its financial reporting and finalize the Form 20-F. Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "a1b9b00d0c2a6054", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Medirom Healthcare Technologies Inc.", "cik": 1819704, "ticker": "MRM", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001104659-26-053019", "filing_url": "https://www.sec.gov/Archives/edgar/data/1819704/000110465926053019/0001104659-26-053019-index.htm", "headline": "Medirom Healthcare Technologies Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) within the prescribed time period without unreasonable effort and expense. The Company is still in process of completing the audit of its consolidated financial statements for the year ended December 31, 2025. As a result, the Company requires additional time for the review of the financial statements and to prepare and file the Form 20-F.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) within the prescribed time period without unreasonable effort and expense. The Company is still in process of completing the audit of its consolidated financial statements for the year ended December 31, 2025. As a result, the Company requires additional time for the review of the financial statements and to prepare and file the Form 20-F.", "prior_accession": "", "prior_url": "" }, { "id": "5099beb91b064dcd", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "MOVING iMAGE TECHNOLOGIES INC.", "cik": 1770236, "ticker": "MITQ", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 4100000.0, "form": "8-K", "filed": "2026-04-30", "accession": "0001437749-26-013982", "filing_url": "https://www.sec.gov/Archives/edgar/data/1770236/000143774926013982/0001437749-26-013982-index.htm", "headline": "MOVING iMAGE TECHNOLOGIES INC.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a9d023c1b94136be", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "MATRIX SERVICE CO", "cik": 866273, "ticker": "MTRX", "sic_desc": "Construction", "size_tier": "mid", "public_float": 316400000.0, "form": "8-K", "filed": "2026-04-30", "accession": "0000866273-26-000020", "filing_url": "https://www.sec.gov/Archives/edgar/data/866273/000086627326000020/0000866273-26-000020-index.htm", "headline": "MATRIX SERVICE CO's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "58c90b6a991d1a4d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "MASTERBEEF GROUP", "cik": 2027265, "ticker": "MB", "sic_desc": "Restaurants", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001493152-26-019712", "filing_url": "https://www.sec.gov/Archives/edgar/data/2027265/000149315226019712/0001493152-26-019712-index.htm", "headline": "MASTERBEEF GROUP filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant has experienced a delay in preparing its Form 20-F for the fiscal year ended December 31, 2025 that has rendered timely filing of the Form 20-F impracticable without unreasonable hardship and expense. As a result, the registrant needs additional time to complete and finalize an accurate and complete Form 20-F for the fiscal year ended December 31, 2025. The registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant has experienced a delay in preparing its Form 20-F for the fiscal year ended December 31, 2025 that has rendered timely filing of the Form 20-F impracticable without unreasonable hardship and expense. As a result, the registrant needs additional time to complete and finalize an accurate and complete Form 20-F for the fiscal year ended December 31, 2025. The registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "2187be1a947f3656", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Lixiang Education Holding Co. Ltd.", "cik": 1814067, "ticker": "LXEH", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-049643", "filing_url": "https://www.sec.gov/Archives/edgar/data/1814067/000121390026049643/0001213900-26-049643-index.htm", "headline": "Lixiang Education Holding Co. Ltd. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) because it requires additional time to finalize the Form 20-F. The Company endeavors to file its annual report on Form 20-F no later than the fifteenth 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." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) because it requires additional time to finalize the Form 20-F. The Company endeavors to file its annual report on Form 20-F no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "da4bf3d018214f99", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "KNOREX LTD.", "cik": 1982960, "ticker": "KNRX", "sic_desc": "Computer services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001493152-26-019739", "filing_url": "https://www.sec.gov/Archives/edgar/data/1982960/000149315226019739/0001493152-26-019739-index.htm", "headline": "KNOREX LTD. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d). The compilation, dissemination and review of the information required to be presented in the Form 20-F, including, without limitation, the financial statements to be included therein, has imposed time constraints that have rendered timely filing of the Form 20-F impracticable without unreasonable effort or expense to the Company.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d). The compilation, dissemination and review of the information required to be presented in the Form 20-F, including, without limitation, the financial statements to be included therein, has imposed time constraints that have rendered timely filing of the Form 20-F impracticable without unreasonable effort or expense to the Company.", "prior_accession": "", "prior_url": "" }, { "id": "61d6098d18c3e353", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "K Wave Media Ltd.", "cik": 2000756, "ticker": "KWM", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001829126-26-004129", "filing_url": "https://www.sec.gov/Archives/edgar/data/2000756/000182912626004129/0001829126-26-004129-index.htm", "headline": "K Wave Media Ltd. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file the Annual Report within the prescribed time period without unreasonable effort or expense because the Company requires additional time to complete its financial reporting close process and finalize its financial statements and related disclosures to be included in the Annual Report. In particular, management requires additional time (i) to complete its analysis and documentation regarding the Company\u2019s ability to continue as a going concern, (ii) to\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file the Annual Report within the prescribed time period without unreasonable effort or expense because the Company requires additional time to complete its financial reporting close process and finalize its financial statements and related disclosures to be included in the Annual Report. In particular, management requires additional time (i) to complete its analysis and documentation regarding the Company\u2019s ability to continue as a going concern, (ii) to\u2026", "prior_accession": "", "prior_url": "" }, { "id": "efecdbabb432133c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "JX Luxventure Group Inc.", "cik": 1546383, "ticker": "JXG", "sic_desc": "Wholesale trade", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-050024", "filing_url": "https://www.sec.gov/Archives/edgar/data/1546383/000121390026050024/0001213900-26-050024-index.htm", "headline": "JX Luxventure Group Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Annual Report on Form 20-F for the year ended December 31, 2025 (the \u201cReport\u201d) by the prescribed date of April 30, 2026, without unreasonable effort or expense, because the Registrant needs additional time to complete certain disclosures and analyses to be included in the Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Annual Report on Form 20-F for the year ended December 31, 2025 (the \u201cReport\u201d) by the prescribed date of April 30, 2026, without unreasonable effort or expense, because the Registrant needs additional time to complete certain disclosures and analyses to be included in the Report.", "prior_accession": "", "prior_url": "" }, { "id": "a3242d39a82d5ed3", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "JE Cleantech Holdings Ltd", "cik": 1905511, "ticker": "JCSE", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001493152-26-019719", "filing_url": "https://www.sec.gov/Archives/edgar/data/1905511/000149315226019719/0001493152-26-019719-index.htm", "headline": "JE Cleantech Holdings Ltd filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant needs additional time to complete and finalize an accurate and complete Form 20-F for the fiscal year ended December 31, 2025. The registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant needs additional time to complete and finalize an accurate and complete Form 20-F for the fiscal year ended December 31, 2025. The registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "3265a5978213b7dc", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Innovation Beverage Group Ltd", "cik": 1924482, "ticker": "IBG", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001731122-26-000641", "filing_url": "https://www.sec.gov/Archives/edgar/data/1924482/000173112226000641/0001731122-26-000641-index.htm", "headline": "Innovation Beverage Group Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Innovation Beverage Group Limited (the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) by the filing deadline due to a delay experienced by the Company in completing its financial statements and other disclosures in the Form 20-F. As a result, the Company is still in the process of completing its financial statements and compiling required information to complete the Form 20-F. The Company anticipates that it will file the Form 20-F no later than the fifteenth 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." }, "quote": "Innovation Beverage Group Limited (the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) by the filing deadline due to a delay experienced by the Company in completing its financial statements and other disclosures in the Form 20-F. As a result, the Company is still in the process of completing its financial statements and compiling required information to complete the Form 20-F. The Company anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "3a92146ed15a3fff", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "INNEOVA Holdings Ltd", "cik": 1933951, "ticker": "INEO", "sic_desc": "Wholesale trade", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001493152-26-019826", "filing_url": "https://www.sec.gov/Archives/edgar/data/1933951/000149315226019826/0001493152-26-019826-index.htm", "headline": "INNEOVA Holdings Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "INNEVOA Holdings Limited (formerly known as SAG Holdings, Limited, the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) because it requires additional time to finalize the Form 20-F. The Company expects that the Annual Report will be filed no later than the fifteenth calendar day after the prescribed filing date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "INNEVOA Holdings Limited (formerly known as SAG Holdings, Limited, the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) because it requires additional time to finalize the Form 20-F. The Company expects that the Annual Report will be filed no later than the fifteenth calendar day after the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "3a7234579eca7fbb", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Hub Cyber Security Ltd.", "cik": 1905660, "ticker": "HUBC", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-050180", "filing_url": "https://www.sec.gov/Archives/edgar/data/1905660/000121390026050180/0001213900-26-050180-index.htm", "headline": "Hub Cyber Security Ltd. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d). The Company is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense. As previously reported, the Company experienced several key personnel changes during the first quarter of 2026, including (i) the resignation of the Company\u2019s Chief Executive Officer on March 31, 2026; (ii) the appointment of a new Chief Financial Officer in January 2026; and (iii) several other key employee transitions in the finance and accounting department. These events, in the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d). The Company is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense. As previously reported, the Company experienced several key personnel changes during the first quarter of 2026, including (i) the resignation of the Company\u2019s Chief Executive Officer on March 31, 2026; (ii) the appointment of a new Chief Financial Officer in January 2026; and (iii) several other key employee transitions in the finance and accounting department. These events, in the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b92515614f512071", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Huachen AI Parking Management Technology Holding Co., Ltd", "cik": 1958399, "ticker": "HCAI", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-050227", "filing_url": "https://www.sec.gov/Archives/edgar/data/1958399/000121390026050227/0001213900-26-050227-index.htm", "headline": "Huachen AI Parking Management Technology Holding Co., Ltd filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Registrant is unable to file its Form 20-F for the fiscal year ended December 31, 2025 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F. Registrant anticipates that it will file the Form 20-F no later than the fifteenth 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." }, "quote": "Registrant is unable to file its Form 20-F for the fiscal year ended December 31, 2025 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F. Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "8771899ce2fd5966", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Hongli Group Inc.", "cik": 1855557, "ticker": "HLP", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-050355", "filing_url": "https://www.sec.gov/Archives/edgar/data/1855557/000121390026050355/0001213900-26-050355-index.htm", "headline": "Hongli Group Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) was unable to file its Annual Report on Form 20-F on a timely basis without incurring undue hardship and expense, due to a delay by the Company in finalizing its financial statements and other disclosures in the Annual Report on Form 20-F. The Company anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) was unable to file its Annual Report on Form 20-F on a timely basis without incurring undue hardship and expense, due to a delay by the Company in finalizing its financial statements and other disclosures in the Annual Report on Form 20-F. The Company anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "6ce4019b0801a089", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Gauzy Ltd.", "cik": 1781446, "ticker": "GAUZ", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-050201", "filing_url": "https://www.sec.gov/Archives/edgar/data/1781446/000121390026050201/0001213900-26-050201-index.htm", "headline": "Gauzy Ltd. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period due to delays in completing the Registrant\u2019s financial statements and related disclosures. The delay is primarily attributable to the additional time required to complete the review and disclosure of recent material developments affecting the Registrant and certain of its subsidiaries. These developments include, among other matters, insolvency and restructuring-related proceedings involving certain of the Registrant\u2019s French subsidiaries, a public sale process relating to certain\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period due to delays in completing the Registrant\u2019s financial statements and related disclosures. The delay is primarily attributable to the additional time required to complete the review and disclosure of recent material developments affecting the Registrant and certain of its subsidiaries. These developments include, among other matters, insolvency and restructuring-related proceedings involving certain of the Registrant\u2019s French subsidiaries, a public sale process relating to certain\u2026", "prior_accession": "", "prior_url": "" }, { "id": "cebb0dc96643d1ab", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Gaucho Group Holdings, Inc.", "cik": 1559998, "ticker": "", "sic_desc": "Land subdividers and developers", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-04-30", "accession": "0001493152-26-020584", "filing_url": "https://www.sec.gov/Archives/edgar/data/1559998/000149315226020584/0001493152-26-020584-index.htm", "headline": "Gaucho Group Holdings, Inc.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "73a6986bee75d24a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GRUPO TMM SAB", "cik": 1163560, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001140361-26-018266", "filing_url": "https://www.sec.gov/Archives/edgar/data/1163560/000114036126018266/0001140361-26-018266-index.htm", "headline": "GRUPO TMM SAB filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company will not be able to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) within the prescribed period because the Company\u2019s audited financial statements are not available and the Company is unable, without unreasonable effort or expense, to complete the Form 20-F within the prescribed period. Specifically, a non-recurring event took place in the last quarter of 2025 related to the loss of control of the Company\u2019s warehouse business and whose consequences are being assessed by the Company. The Company expects to conclude its analysis of the full consequences of such non-recurring event and finalize the consolidated financial statements\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company will not be able to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) within the prescribed period because the Company\u2019s audited financial statements are not available and the Company is unable, without unreasonable effort or expense, to complete the Form 20-F within the prescribed period. Specifically, a non-recurring event took place in the last quarter of 2025 related to the loss of control of the Company\u2019s warehouse business and whose consequences are being assessed by the Company. The Company expects to conclude its analysis of the full consequences of such non-recurring event and finalize the consolidated financial statements\u2026", "prior_accession": "", "prior_url": "" }, { "id": "2d371edf97229afc", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GIBO HOLDINGS Ltd", "cik": 2034520, "ticker": "GIBO", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001493152-26-019727", "filing_url": "https://www.sec.gov/Archives/edgar/data/2034520/000149315226019727/0001493152-26-019727-index.htm", "headline": "GIBO HOLDINGS Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "GIBO HOLDINGS LIMITED (the \u201cRegistrant\u201d) has determined that it is unable to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) by April 30, 2026 without unreasonable effort and expense. The Registrant anticipates that it will file the Form 20-F no later than the fifteenth 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." }, "quote": "GIBO HOLDINGS LIMITED (the \u201cRegistrant\u201d) has determined that it is unable to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) by April 30, 2026 without unreasonable effort and expense. The Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "b9fdc0b3aabfb4a4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GENOIL INC", "cik": 1261002, "ticker": "GNOLF", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001654954-26-004107", "filing_url": "https://www.sec.gov/Archives/edgar/data/1261002/000165495426004107/0001654954-26-004107-index.htm", "headline": "GENOIL INC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "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 20-F for the period ended December 31, 2025 (the \u201cAnnual Report\u201d) by the April 30, 2026 filing date because the Registrant needed additional time to finalize the disclosures in the Annual Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant was unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the period ended December 31, 2025 (the \u201cAnnual Report\u201d) by the April 30, 2026 filing date because the Registrant needed additional time to finalize the disclosures in the Annual Report.", "prior_accession": "", "prior_url": "" }, { "id": "8f3c77cf3181f6d5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Fusion Fuel Green PLC", "cik": 1819794, "ticker": "HTOO", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001493152-26-020733", "filing_url": "https://www.sec.gov/Archives/edgar/data/1819794/000149315226020733/0001493152-26-020733-index.htm", "headline": "Fusion Fuel Green PLC filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Fusion Fuel Green PLC (the \u201cRegistrant\u201d) is unable to file its Annual Report on Form 20-F for the year ended December 31, 2025 (the \u201cForm 20-F\u201d) because of unanticipated delays in the completion of its financial statements and related portions of the Form 20-F. These delays primarily related to the additional time required for the completion of certain audit procedures. These delays could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Fusion Fuel Green PLC (the \u201cRegistrant\u201d) is unable to file its Annual Report on Form 20-F for the year ended December 31, 2025 (the \u201cForm 20-F\u201d) because of unanticipated delays in the completion of its financial statements and related portions of the Form 20-F. These delays primarily related to the additional time required for the completion of certain audit procedures. These delays could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "e2501952447f299b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Freight Technologies, Inc.", "cik": 1687542, "ticker": "FRGT", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 5105717.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001493152-26-020585", "filing_url": "https://www.sec.gov/Archives/edgar/data/1687542/000149315226020585/0001493152-26-020585-index.htm", "headline": "Freight Technologies, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable to file its Annual Report on Form 20-F for the period ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense, as it requires additional time to gather necessary information for the preparation of such Annual Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable to file its Annual Report on Form 20-F for the period ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense, as it requires additional time to gather necessary information for the preparation of such Annual Report.", "prior_accession": "", "prior_url": "" }, { "id": "695b777d6b6114af", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Forafric Global PLC", "cik": 1903870, "ticker": "AFRI", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001493152-26-020589", "filing_url": "https://www.sec.gov/Archives/edgar/data/1903870/000149315226020589/0001493152-26-020589-index.htm", "headline": "Forafric Global PLC filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Forafric Global PLC (the \u201cCompany\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) by the prescribed due date because additional time is required to complete the preparation of the Company\u2019s financial statements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Forafric Global PLC (the \u201cCompany\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) by the prescribed due date because additional time is required to complete the preparation of the Company\u2019s financial statements.", "prior_accession": "", "prior_url": "" }, { "id": "412b328158e099d3", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Fitness Champs Holdings Ltd", "cik": 2023796, "ticker": "FCHL", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001493152-26-019728", "filing_url": "https://www.sec.gov/Archives/edgar/data/2023796/000149315226019728/0001493152-26-019728-index.htm", "headline": "Fitness Champs Holdings Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Fitness Champs Holdings Limited (the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) because it requires additional time to finalize the Form 20-F. The Company expects that the Annual Report will be filed no later than the fifteenth calendar day after the prescribed filing date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Fitness Champs Holdings Limited (the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) because it requires additional time to finalize the Form 20-F. The Company expects that the Annual Report will be filed no later than the fifteenth calendar day after the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "766587f2b0e45a9a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Fangdd Network Group Ltd.", "cik": 1750593, "ticker": "DUO", "sic_desc": "Real estate", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-050209", "filing_url": "https://www.sec.gov/Archives/edgar/data/1750593/000121390026050209/0001213900-26-050209-index.htm", "headline": "Fangdd Network Group Ltd. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d). The compilation, dissemination and review of the information required to be presented in the Form 20-F, including, without limitation, the financial statements to be included therein, has imposed time constraints that have rendered timely filing of the Form 20-F impracticable without unreasonable effort or expense to the Company.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its annual report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d). The compilation, dissemination and review of the information required to be presented in the Form 20-F, including, without limitation, the financial statements to be included therein, has imposed time constraints that have rendered timely filing of the Form 20-F impracticable without unreasonable effort or expense to the Company.", "prior_accession": "", "prior_url": "" }, { "id": "08fda40bae2524f0", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "FORMULA SYSTEMS (1985) LTD", "cik": 1045986, "ticker": "FORTY", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001045986-26-000002", "filing_url": "https://www.sec.gov/Archives/edgar/data/1045986/000104598626000002/0001045986-26-000002-index.htm", "headline": "FORMULA SYSTEMS (1985) LTD told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(\u201cFormula\u201d) is the parent company and affiliate of a few companies\u2014 Matrix IT Ltd., Michpal Technologies Ltd., and TSG Advanced IT Systems, Ltd.\u2014 whose securities are publicly traded on the Tel Aviv Stock Exchange and which therefore independently prepare and file publicly their annual consolidated financial statements. In order to prepare and finalize its own consolidated financial statements, Formula needs to first review and compile final financial information received from those subsidiaries and affiliate company, which requires waiting for that information to be made available to Formula. Given the reliance of Formula on the final consolidated financial statements of Formula\u2019s\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(\u201cFormula\u201d) is the parent company and affiliate of a few companies\u2014 Matrix IT Ltd., Michpal Technologies Ltd., and TSG Advanced IT Systems, Ltd.\u2014 whose securities are publicly traded on the Tel Aviv Stock Exchange and which therefore independently prepare and file publicly their annual consolidated financial statements. In order to prepare and finalize its own consolidated financial statements, Formula needs to first review and compile final financial information received from those subsidiaries and affiliate company, which requires waiting for that information to be made available to Formula. Given the reliance of Formula on the final consolidated financial statements of Formula\u2019s\u2026", "prior_accession": "", "prior_url": "" }, { "id": "078fcc26d9860b57", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "FEC Resources Inc.", "cik": 849997, "ticker": "FECOF", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001477932-26-002646", "filing_url": "https://www.sec.gov/Archives/edgar/data/849997/000147793226002646/0001477932-26-002646-index.htm", "headline": "FEC Resources Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 within the prescribed time period without unreasonable effort or expense for the reasons described below. The Company, a Canadian foreign private issuer, has experienced a delay in obtaining updated EDGAR filer access codes (CIK confirmation code, password, and passphrase) from the U.S. Securities and Exchange Commission required to electronically submit its Annual Report on Form 20-F. The Company has taken the necessary steps to obtain the updated codes, including the submission of a new Form ID together with the requisite notarized authentication materials, and has only recently\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 within the prescribed time period without unreasonable effort or expense for the reasons described below. The Company, a Canadian foreign private issuer, has experienced a delay in obtaining updated EDGAR filer access codes (CIK confirmation code, password, and passphrase) from the U.S. Securities and Exchange Commission required to electronically submit its Annual Report on Form 20-F. The Company has taken the necessary steps to obtain the updated codes, including the submission of a new Form ID together with the requisite notarized authentication materials, and has only recently\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9fc80c3301e5e6ac", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Everbright Digital Holding Ltd.", "cik": 2024876, "ticker": "EDHL", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-050292", "filing_url": "https://www.sec.gov/Archives/edgar/data/2024876/000121390026050292/0001213900-26-050292-index.htm", "headline": "Everbright Digital Holding Ltd. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Registrant is unable to file its Form 20-F for the fiscal year ended December 31, 2025 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F. Registrant anticipates that it will file the Form 20-F no later than the fifteenth 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." }, "quote": "Registrant is unable to file its Form 20-F for the fiscal year ended December 31, 2025 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F. Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "a7bfd261491ce259", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Empro Group Inc.", "cik": 2005569, "ticker": "", "sic_desc": "Cosmetics and toiletries", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001493152-26-019793", "filing_url": "https://www.sec.gov/Archives/edgar/data/2005569/000149315226019793/0001493152-26-019793-index.htm", "headline": "Empro Group Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review of the information required to be presented in the Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) imposed time constraints that have rendered timely filing of the Annual Report impracticable without undue hardship and expense to the registrant.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review of the information required to be presented in the Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) imposed time constraints that have rendered timely filing of the Annual Report impracticable without undue hardship and expense to the registrant.", "prior_accession": "", "prior_url": "" }, { "id": "571db2d1f137dd57", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ETOILES CAPITAL GROUP CO., LTD", "cik": 2058349, "ticker": "EFTY", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-049757", "filing_url": "https://www.sec.gov/Archives/edgar/data/2058349/000121390026049757/0001213900-26-049757-index.htm", "headline": "ETOILES CAPITAL GROUP CO., LTD told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its annual report on Form 20-F for its fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense because the Company requires additional time to review its financial statements to finalize the Annual Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its annual report on Form 20-F for its fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense because the Company requires additional time to review its financial statements to finalize the Annual Report.", "prior_accession": "", "prior_url": "" }, { "id": "75ca03e007aa806f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "ENTEGRIS INC", "cik": 1101302, "ticker": "ENTG", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 18300000000.0, "form": "8-K", "filed": "2026-04-30", "accession": "0001140361-26-018008", "filing_url": "https://www.sec.gov/Archives/edgar/data/1101302/000114036126018008/0001140361-26-018008-index.htm", "headline": "ENTEGRIS INC's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "59f96cff21270b0f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "EHang Holdings Ltd", "cik": 1759783, "ticker": "EH", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001193125-26-197181", "filing_url": "https://www.sec.gov/Archives/edgar/data/1759783/000119312526197181/0001193125-26-197181-index.htm", "headline": "EHang Holdings Ltd filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "EHang Holdings Limited (the \u201cRegistrant\u201d) is filing this notification with respect to its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d). The Registrant needs additional time to complete the Form 20-F to ensure the adequacy and accuracy of the information required to be included in the Form 20-F. In particular, the Registrant is evaluating the appropriate timing of revenue recognition for certain transactions with customers. As a result of this process, certain revenue associated with products that have been delivered to new customers in 2025 but for which part of payments have not been received in 2025 may be recognized in subsequent reporting\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "EHang Holdings Limited (the \u201cRegistrant\u201d) is filing this notification with respect to its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d). The Registrant needs additional time to complete the Form 20-F to ensure the adequacy and accuracy of the information required to be included in the Form 20-F. In particular, the Registrant is evaluating the appropriate timing of revenue recognition for certain transactions with customers. As a result of this process, certain revenue associated with products that have been delivered to new customers in 2025 but for which part of payments have not been received in 2025 may be recognized in subsequent reporting\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9de96083f6527ff3", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "E-Power Inc.", "cik": 1780731, "ticker": "EPOW", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-050202", "filing_url": "https://www.sec.gov/Archives/edgar/data/1780731/000121390026050202/0001213900-26-050202-index.htm", "headline": "E-Power Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation and review of the information required in the Form 20-F for the fiscal year ended December 31, 2025 have imposed time constraints and rendered timely filing of the Form 20-F impracticable without undue hardship and expense to the Registrant. The Registrant requires additional time to complete the Form 20-F as it is still in the process of compiling required information for the Form 20-F. The Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation and review of the information required in the Form 20-F for the fiscal year ended December 31, 2025 have imposed time constraints and rendered timely filing of the Form 20-F impracticable without undue hardship and expense to the Registrant. The Registrant requires additional time to complete the Form 20-F as it is still in the process of compiling required information for the Form 20-F. The Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "8f91c0640806a218", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "DNA X, Inc.", "cik": 1178697, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 25700000.0, "form": "8-K", "filed": "2026-04-30", "accession": "0001493152-26-020414", "filing_url": "https://www.sec.gov/Archives/edgar/data/1178697/000149315226020414/0001493152-26-020414-index.htm", "headline": "DNA X, Inc. moved from Baker Tilly to TAAD LLP", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Baker Tilly", "predecessor_tier": "national", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "TAAD LLP", "successor_tier": "other", "tier_downgrade": true, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "383eec266bed8677", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "DAVIS COMMODITIES Ltd", "cik": 1949478, "ticker": "DTCKF", "sic_desc": "Wholesale trade", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001683168-26-003330", "filing_url": "https://www.sec.gov/Archives/edgar/data/1949478/000168316826003330/0001683168-26-003330-index.htm", "headline": "DAVIS COMMODITIES Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination, and review of the information required to be presented in the Form 20-F for the fiscal year ended December 31, 2025 has imposed time constraints that have rendered timely filing of the Form 20-F impracticable without undue hardship and expenses to the Registrant. As a result, the Registrant is still in the process of compiling required information to complete the Form 20-F, and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the fiscal year ended December 31, 2025. The Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination, and review of the information required to be presented in the Form 20-F for the fiscal year ended December 31, 2025 has imposed time constraints that have rendered timely filing of the Form 20-F impracticable without undue hardship and expenses to the Registrant. As a result, the Registrant is still in the process of compiling required information to complete the Form 20-F, and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the fiscal year ended December 31, 2025. The Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "bf9401929bf8f9df", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Core AI Holdings, Inc.", "cik": 1649009, "ticker": "CHAI", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001493152-26-020413", "filing_url": "https://www.sec.gov/Archives/edgar/data/1649009/000149315226020413/0001493152-26-020413-index.htm", "headline": "Core AI Holdings, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "As a result of the Registrant\u2019s October 3, 2025 acquisition of Core Gaming, Inc. and the subsequent disposition of its legacy business of Siyata Mobile, Inc. on December 31, 2025, the Registrant requires additional time to complete the audit of its consolidated financial statements for the year ended December 31, 2025 to be included in the Registrant\u2019s Annual Report on Form 20-F for the year ended December 31, 2025 (the \u201cReport\u201d).", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "As a result of the Registrant\u2019s October 3, 2025 acquisition of Core Gaming, Inc. and the subsequent disposition of its legacy business of Siyata Mobile, Inc. on December 31, 2025, the Registrant requires additional time to complete the audit of its consolidated financial statements for the year ended December 31, 2025 to be included in the Registrant\u2019s Annual Report on Form 20-F for the year ended December 31, 2025 (the \u201cReport\u201d).", "prior_accession": "", "prior_url": "" }, { "id": "c416b475ecf0831a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Cordyceps Sunshine Biotech Holdings Co., Ltd.", "cik": 1885680, "ticker": "RAJAF", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-050286", "filing_url": "https://www.sec.gov/Archives/edgar/data/1885680/000121390026050286/0001213900-26-050286-index.htm", "headline": "Cordyceps Sunshine Biotech Holdings Co., Ltd. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Registrant is unable to file its Form 20-F for the fiscal year ended December 31, 2025 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F. Registrant anticipates that it will file the Form 20-F no later than the fifteenth 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." }, "quote": "Registrant is unable to file its Form 20-F for the fiscal year ended December 31, 2025 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F. Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "44a79e2205d79471", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Cloopen Group Holding Ltd", "cik": 1804583, "ticker": "RAASY", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001493152-26-019759", "filing_url": "https://www.sec.gov/Archives/edgar/data/1804583/000149315226019759/0001493152-26-019759-index.htm", "headline": "Cloopen Group Holding Ltd filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Cloopen Group Holding Ltd (the \u201cCompany\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) by the due date, because the Company needs additional time to complete the financial statements and to prepare the Annual Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Cloopen Group Holding Ltd (the \u201cCompany\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) by the due date, because the Company needs additional time to complete the financial statements and to prepare the Annual Report.", "prior_accession": "", "prior_url": "" }, { "id": "651b1dc59eb53ba2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ChowChow Cloud International Holdings Ltd", "cik": 2041829, "ticker": "CHOW", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001493152-26-020706", "filing_url": "https://www.sec.gov/Archives/edgar/data/2041829/000149315226020706/0001493152-26-020706-index.htm", "headline": "ChowChow Cloud International Holdings Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company has determined that it is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense because the Company requires additional time to review its financial statements to finalize the Annual Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company has determined that it is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense because the Company requires additional time to review its financial statements to finalize the Annual Report.", "prior_accession": "", "prior_url": "" }, { "id": "7d425577e41e6532", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Celularity Inc", "cik": 1752828, "ticker": "CELU", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 38500000.0, "form": "10-K", "filed": "2026-04-30", "accession": "0001493152-26-020424", "filing_url": "https://www.sec.gov/Archives/edgar/data/1752828/000149315226020424/0001493152-26-020424-index.htm", "headline": "Celularity Inc disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-05-21", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The Company has evaluated whether there are certain conditions and events, considered in the aggregate, that raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date of this filing. The Company has minimal cash on hand, does not generate sufficient cash from operations to operate the business for the next twelve months, and may not be able to continue as a going concern. The Company has historically funded operations through sales of products and services and equity and debt securities issuances to public and private\u2026", "prior_accession": "0001641172-25-011942", "prior_url": "https://www.sec.gov/Archives/edgar/data/1752828/000164117225011942/form10-ka.htm" }, { "id": "73ef5b76d00aadcc", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Celularity Inc", "cik": 1752828, "ticker": "CELU", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 38500000.0, "form": "10-K", "filed": "2026-04-30", "accession": "0001493152-26-020424", "filing_url": "https://www.sec.gov/Archives/edgar/data/1752828/000149315226020424/0001493152-26-020424-index.htm", "headline": "Celularity Inc cited accounting standard ASU 2020-06 for the first time in this filing series", "evidence": { "adopted": [ "2020-06" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Early adoption is permitted for all entities that have adopted the amendments in ASU 2020-06." ], "new_standards": [ "2016-02", "2020-06", "2023-09", "2024-03", "2024-04", "2025-01", "2025-04", "2025-05", "2025-07", "2025-11" ], "prior_filed": "2025-05-21", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "Early adoption is permitted for all entities that have adopted the amendments in ASU 2020-06.", "prior_accession": "0001641172-25-011942", "prior_url": "https://www.sec.gov/Archives/edgar/data/1752828/000164117225011942/form10-ka.htm" }, { "id": "b145aa218c855440", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CHINESEWORLDNET COM INC", "cik": 1145898, "ticker": "CWNOF", "sic_desc": "Business services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001104659-26-052688", "filing_url": "https://www.sec.gov/Archives/edgar/data/1145898/000110465926052688/0001104659-26-052688-index.htm", "headline": "CHINESEWORLDNET COM INC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company was unable to file its Annual Report on Form 20-F within the prescribed timeframe due to delays encountered in the completion of the audit. The audit process required additional time as a result of expanded procedures and finalization of supporting documentation. The Company is working closely with its auditors to complete the filing as soon as practicable. SEC 1344 (04-09) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company was unable to file its Annual Report on Form 20-F within the prescribed timeframe due to delays encountered in the completion of the audit. The audit process required additional time as a result of expanded procedures and finalization of supporting documentation. The Company is working closely with its auditors to complete the filing as soon as practicable. SEC 1344 (04-09) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "prior_accession": "", "prior_url": "" }, { "id": "8855b5c2f5ca9f43", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CCC Intelligent Solutions Holdings Inc.", "cik": 1818201, "ticker": "CCC", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 5261000000.0, "form": "8-K", "filed": "2026-04-30", "accession": "0001193125-26-194029", "filing_url": "https://www.sec.gov/Archives/edgar/data/1818201/000119312526194029/0001193125-26-194029-index.htm", "headline": "CCC Intelligent Solutions Holdings Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "59c7481506fa3904", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Brera Holdings PLC", "cik": 1939965, "ticker": "SLMT", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-050386", "filing_url": "https://www.sec.gov/Archives/edgar/data/1939965/000121390026050386/0001213900-26-050386-index.htm", "headline": "Brera Holdings PLC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Annual Report on Form 20-F for the year ended December 31, 2025 (the \u201cForm 20-F\u201d) because of unanticipated delays in the completion of its financial statements and related portions of the Form 20-F. The Registrant experienced delays receiving financial information from the company\u2019s sports clubs, which was necessary to finalize the audit. These delays could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Annual Report on Form 20-F for the year ended December 31, 2025 (the \u201cForm 20-F\u201d) because of unanticipated delays in the completion of its financial statements and related portions of the Form 20-F. The Registrant experienced delays receiving financial information from the company\u2019s sports clubs, which was necessary to finalize the audit. These delays could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "e8b1e38d418ea2a5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Borqs Technologies, Inc.", "cik": 1650575, "ticker": "BRQSF", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-050198", "filing_url": "https://www.sec.gov/Archives/edgar/data/1650575/000121390026050198/0001213900-26-050198-index.htm", "headline": "Borqs Technologies, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed filing date, as the Registrant is still in the process of compiling certain required information in the Annual Report, including finalizing its financial statements. The Registrant anticipates that it will file the Annual Report no later than the fifteenth 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." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed filing date, as the Registrant is still in the process of compiling certain required information in the Annual Report, including finalizing its financial statements. The Registrant anticipates that it will file the Annual Report no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "265891eb05654fdd", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Blaize Holdings, Inc.", "cik": 1871638, "ticker": "BZAI", "sic_desc": "Semiconductors", "size_tier": "mid", "public_float": 217400000.0, "form": "10-K/A", "filed": "2026-04-30", "accession": "0001871638-26-000028", "filing_url": "https://www.sec.gov/Archives/edgar/data/1871638/000187163826000028/0001871638-26-000028-index.htm", "headline": "Blaize Holdings, Inc.'s going-concern disclosure changed", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "risk_factor_only", "current_state_label": "Risk-factor language only", "direction": "eased", "located_in": "risk factors / forward-looking statements only", "prior_filed": "2026-03-24", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "If we fail to comply with applicable laws or obligations, or if the confidentiality, integrity, or availability of this information or our information technology systems is compromised, our reputation may be harmed and we may be exposed to liability and loss of business. \u2022There is substantial doubt about our ability to continue as a going concern. \u2022Currency controls may limit our ability to access or repatriate funds. 2 \u2022The Company has entered into a Rights Agreement, and if the holders exercise their share purchase rights under such agreement, it could materially adversely affect the price\u2026", "prior_accession": "0001871638-26-000011", "prior_url": "https://www.sec.gov/Archives/edgar/data/1871638/000187163826000011/blz-20251231.htm" }, { "id": "0d96875308ac0680", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BeLive Holdings", "cik": 1982448, "ticker": "BLIV", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001493152-26-019736", "filing_url": "https://www.sec.gov/Archives/edgar/data/1982448/000149315226019736/0001493152-26-019736-index.htm", "headline": "BeLive Holdings told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant has experienced a delay in preparing its Form 20-F for the fiscal year ended December 31, 2025 that has rendered timely filing of the Form 20-F impracticable without unreasonable hardship and expense. As a result, the registrant needs additional time to complete and finalize an accurate and complete Form 20-F for the fiscal year ended December 31, 2025. The registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant has experienced a delay in preparing its Form 20-F for the fiscal year ended December 31, 2025 that has rendered timely filing of the Form 20-F impracticable without unreasonable hardship and expense. As a result, the registrant needs additional time to complete and finalize an accurate and complete Form 20-F for the fiscal year ended December 31, 2025. The registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "532b21744f1f6c96", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Aspira Women's Health Inc.", "cik": 926617, "ticker": "AWHL", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 21088293.0, "form": "8-K", "filed": "2026-04-30", "accession": "0000926617-26-000029", "filing_url": "https://www.sec.gov/Archives/edgar/data/926617/000092661726000029/0000926617-26-000029-index.htm", "headline": "Aspira Women's Health Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9e5cf20f1422a373", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Agroz Inc.", "cik": 2009233, "ticker": "AGRZ", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-049779", "filing_url": "https://www.sec.gov/Archives/edgar/data/2009233/000121390026049779/0001213900-26-049779-index.htm", "headline": "Agroz Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable to file, without unreasonable effort or expense, its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) with the U.S. Securities and Exchange Commission (the \u201cSEC\u201d) on or prior to the prescribed due date. The Company is currently in the process of reviewing and compiling certain financial and other information necessary to finalize the Form 20-F and the consolidated financial statements included therein.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable to file, without unreasonable effort or expense, its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) with the U.S. Securities and Exchange Commission (the \u201cSEC\u201d) on or prior to the prescribed due date. The Company is currently in the process of reviewing and compiling certain financial and other information necessary to finalize the Form 20-F and the consolidated financial statements included therein.", "prior_accession": "", "prior_url": "" }, { "id": "f689ac673de81a96", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Addex Therapeutics Ltd.", "cik": 1574232, "ticker": "ADXN", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001104659-26-052854", "filing_url": "https://www.sec.gov/Archives/edgar/data/1574232/000110465926052854/0001104659-26-052854-index.htm", "headline": "Addex Therapeutics Ltd. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Addex Therapeutics Ltd (the \u201cCompany\u201d) was unable to file its Annual Report on Form 20-F for the year ended December 31, 2025 (the \u201cForm 20-F\u201d) without unreasonable effort or expense by the due date because of a delay experienced by the Company in completing its financial statements and other disclosures in the Form 20-F. The Company currently anticipates the Form 20-F will be filed as soon as practicable on or before the 15th calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Addex Therapeutics Ltd (the \u201cCompany\u201d) was unable to file its Annual Report on Form 20-F for the year ended December 31, 2025 (the \u201cForm 20-F\u201d) without unreasonable effort or expense by the due date because of a delay experienced by the Company in completing its financial statements and other disclosures in the Form 20-F. The Company currently anticipates the Form 20-F will be filed as soon as practicable on or before the 15th calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "3ff75f322011c088", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "AVRUPA MINERALS LTD.", "cik": 1445467, "ticker": "AVPMF", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001217160-26-000036", "filing_url": "https://www.sec.gov/Archives/edgar/data/1445467/000121716026000036/0001217160-26-000036-index.htm", "headline": "AVRUPA MINERALS LTD. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2db4c44a5b078173", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "APEX Global Solutions Ltd", "cik": 2069858, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001213900-26-050291", "filing_url": "https://www.sec.gov/Archives/edgar/data/2069858/000121390026050291/0001213900-26-050291-index.htm", "headline": "APEX Global Solutions Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d81ab1dcbbb4d98a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ANGKASA-X HOLDINGS CORP.", "cik": 1903709, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001493152-26-019722", "filing_url": "https://www.sec.gov/Archives/edgar/data/1903709/000149315226019722/0001493152-26-019722-index.htm", "headline": "ANGKASA-X HOLDINGS CORP. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable to file, without unreasonable effort or expense, its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) with the U.S. Securities and Exchange Commission (the \u201cSEC\u201d) on or prior to the prescribed due date. The Company is currently in the process of reviewing and compiling certain financial and other information necessary to finalize the Form 20-F and the consolidated financial statements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable to file, without unreasonable effort or expense, its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) with the U.S. Securities and Exchange Commission (the \u201cSEC\u201d) on or prior to the prescribed due date. The Company is currently in the process of reviewing and compiling certain financial and other information necessary to finalize the Form 20-F and the consolidated financial statements.", "prior_accession": "", "prior_url": "" }, { "id": "2f665cc41b76e9f9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "AGM GROUP HOLDINGS, INC.", "cik": 1705402, "ticker": "AGMH", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-30", "accession": "0001185185-26-001656", "filing_url": "https://www.sec.gov/Archives/edgar/data/1705402/000118518526001656/0001185185-26-001656-index.htm", "headline": "AGM GROUP HOLDINGS, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 30, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Registrant is unable to file its Form 20-F for the fiscal year ended December 31, 2025 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Registrant is unable to file its Form 20-F for the fiscal year ended December 31, 2025 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F.", "prior_accession": "", "prior_url": "" }, { "id": "dd64984b84d7179a", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "ACRES Commercial Realty Corp.", "cik": 1332551, "ticker": "", "sic_desc": "Real estate investment trusts", "size_tier": "mid", "public_float": 105608385.0, "form": "8-K", "filed": "2026-04-30", "accession": "0001193125-26-197206", "filing_url": "https://www.sec.gov/Archives/edgar/data/1332551/000119312526197206/0001193125-26-197206-index.htm", "headline": "ACRES Commercial Realty Corp. dismissed its auditor and engaged PwC", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "PwC", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8bb4e395b5412539", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Xiao-I Corp", "cik": 1935172, "ticker": "AIXI", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-29", "accession": "0001213900-26-049353", "filing_url": "https://www.sec.gov/Archives/edgar/data/1935172/000121390026049353/0001213900-26-049353-index.htm", "headline": "Xiao-I Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 29, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Xiao-I Corporation (the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) by the due date, due to a delay experienced by the Registrant in completing its financial statements and other disclosures in the Annual Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Xiao-I Corporation (the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) by the due date, due to a delay experienced by the Registrant in completing its financial statements and other disclosures in the Annual Report.", "prior_accession": "", "prior_url": "" }, { "id": "08645e7b6c3c45a5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Wing Yip Food Holdings Group Ltd", "cik": 1999860, "ticker": "WYHG", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-29", "accession": "0001213900-26-049287", "filing_url": "https://www.sec.gov/Archives/edgar/data/1999860/000121390026049287/0001213900-26-049287-index.htm", "headline": "Wing Yip Food Holdings Group Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 29, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination, and review of the information required to be presented in the Form 20-F for the fiscal year ended December 31, 2025 has imposed time constraints that have rendered timely filing of the Form 20-F impracticable without undue hardship and expense to the Registrant. As a result, the Registrant is still in the process of compiling required information to complete the Form 20-F. The Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination, and review of the information required to be presented in the Form 20-F for the fiscal year ended December 31, 2025 has imposed time constraints that have rendered timely filing of the Form 20-F impracticable without undue hardship and expense to the Registrant. As a result, the Registrant is still in the process of compiling required information to complete the Form 20-F. The Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "28227431b24113f2", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Veritone, Inc.", "cik": 1615165, "ticker": "VERI", "sic_desc": "Services", "size_tier": "small", "public_float": 74200000.0, "form": "10-K/A", "filed": "2026-04-29", "accession": "0001628280-26-028366", "filing_url": "https://www.sec.gov/Archives/edgar/data/1615165/000162828026028366/0001628280-26-028366-index.htm", "headline": "Veritone, Inc.'s going-concern disclosure changed", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "risk_factor_only", "current_state_label": "Risk-factor language only", "direction": "eased", "located_in": "risk factors / forward-looking statements only", "prior_filed": "2026-04-15", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "These statements involve numerous known and unknown risks, uncertainties and other factors that may cause our actual results, performance or achievements to be materially different from any future results, performance or achievements expressed or implied by the forward-looking statements. Factors that may cause or contribute to such differences include, but are not limited to: \u2022our ability to continue as a going concern, including our ability to repay our 1.75% convertible senior notes due in November 2026 (the \u201cConvertible Notes\u201d) prior to their scheduled maturity; \u2022our ability to expand our\u2026", "prior_accession": "0001628280-26-025214", "prior_url": "https://www.sec.gov/Archives/edgar/data/1615165/000162828026025214/veri-20251231.htm" }, { "id": "fea2aa2175fa0a90", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Top Wealth Group Holding Ltd", "cik": 1978057, "ticker": "TWG", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-29", "accession": "0001213900-26-048834", "filing_url": "https://www.sec.gov/Archives/edgar/data/1978057/000121390026048834/0001213900-26-048834-index.htm", "headline": "Top Wealth Group Holding Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 29, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Registrant is unable to file its Form 20-F for the fiscal year ended December 31, 2025 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F. Registrant anticipates that it will file the Form 20-F no later than the fifteenth 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." }, "quote": "Registrant is unable to file its Form 20-F for the fiscal year ended December 31, 2025 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F. Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "0d72c4825c3f2aa1", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Stablecoin Development Corp", "cik": 1389545, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 3373126.0, "form": "8-K", "filed": "2026-04-29", "accession": "0001437749-26-013891", "filing_url": "https://www.sec.gov/Archives/edgar/data/1389545/000143774926013891/0001437749-26-013891-index.htm", "headline": "Stablecoin Development Corp said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d632595d2cea6f90", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Stablecoin Development Corp", "cik": 1389545, "ticker": "SDEV", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 3373126.0, "form": "10-K/A", "filed": "2026-04-29", "accession": "0001437749-26-013913", "filing_url": "https://www.sec.gov/Archives/edgar/data/1389545/000143774926013913/0001437749-26-013913-index.htm", "headline": "Stablecoin Development Corp reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2026-03-19", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our management assessed the effectiveness of our internal control over financial reporting as of December 31, 2025, and identified a material weakness in our controls over the review of the contractual terms of our outstanding equity-linked financial instruments and the identification of triggering events under those instruments. As a result of this material weakness, our management concluded that our internal control over financial reporting and our disclosure controls and procedures were not effective as of\u2026", "prior_accession": "0001437749-26-009090", "prior_url": "https://www.sec.gov/Archives/edgar/data/1389545/000143774926009090/nby20251231_10k.htm" }, { "id": "89d121539d54692c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Sadot Group Inc.", "cik": 1701756, "ticker": "SDOT", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 619984000.0, "form": "10-K", "filed": "2026-04-29", "accession": "0001731122-26-000630", "filing_url": "https://www.sec.gov/Archives/edgar/data/1701756/000173112226000630/0001731122-26-000630-index.htm", "headline": "Sadot Group Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-11", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Management believes the actions described above, if successfully executed, will provide sufficient liquidity to meet obligations as they become due. However, there can be no assurance that such plans will be realized or that additional financing will be available on acceptable terms. Accordingly, substantial doubt exists about the Company\u2019s ability to continue as a going concern within one year after the date these financial statements are issued. The accompanying audited consolidated financial statements do not include any adjustments relating to the recoverability or classification of\u2026", "prior_accession": "0001701756-25-000043", "prior_url": "https://www.sec.gov/Archives/edgar/data/1701756/000170175625000043/sdot-20241231.htm" }, { "id": "a6c09b405a0ca98e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SCHMID Group N.V.", "cik": 1987240, "ticker": "SHMD", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-29", "accession": "0001104659-26-051469", "filing_url": "https://www.sec.gov/Archives/edgar/data/1987240/000110465926051469/0001104659-26-051469-index.htm", "headline": "SCHMID Group N.V. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 29, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \"Company\") has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the period ended December 31, 2025 by the prescribed filing date due to the reasons described below. The annual report on Form 20-F for the period ended December 31, 2024 was delayed for previously disclosed reasons and was ultimately filed on February 13, 2026. As a result, preparation of the Form 20-F for the period ended December 31, 2025 could not reasonably commence until completion of the prior year\u2019s filing. This resulted in a compressed reporting timeline, leaving insufficient time to complete the necessary analysis, documentation and review required\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \"Company\") has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the period ended December 31, 2025 by the prescribed filing date due to the reasons described below. The annual report on Form 20-F for the period ended December 31, 2024 was delayed for previously disclosed reasons and was ultimately filed on February 13, 2026. As a result, preparation of the Form 20-F for the period ended December 31, 2025 could not reasonably commence until completion of the prior year\u2019s filing. This resulted in a compressed reporting timeline, leaving insufficient time to complete the necessary analysis, documentation and review required\u2026", "prior_accession": "", "prior_url": "" }, { "id": "eb1286ffeb2a1708", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Q/C TECHNOLOGIES, INC.", "cik": 1321834, "ticker": "QCLS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 3788000.0, "form": "10-K/A", "filed": "2026-04-29", "accession": "0001493152-26-019663", "filing_url": "https://www.sec.gov/Archives/edgar/data/1321834/000149315226019663/0001493152-26-019663-index.htm", "headline": "Q/C TECHNOLOGIES, INC. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "filing body", "prior_filed": "2026-04-15", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Joshua Silverman On November 13, 2023, the Board approved certain adjustments to the director fees. Mr. Silverman\u2019s fees were decreased from $216,000 to $60,000 annually, with payment of the excess amount of $156,000 (the \u201cSilverman Deferred Amount\u201d) deferred until the date that payment of such amount would no longer jeopardize the Company\u2019s ability to continue as a going concern, as determined by the Company in its sole discretion, at which time such amount may be paid, at Silverman\u2019s election, in shares of Common Stock or in cash. On July 12, 2024, the Board deemed it advisable and in the\u2026", "prior_accession": "0001493152-26-016872", "prior_url": "https://www.sec.gov/Archives/edgar/data/1321834/000149315226016872/form10-k.htm" }, { "id": "a31343403ecdbb62", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "NutriBand Inc.", "cik": 1676047, "ticker": "NTRB", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 44975804.0, "form": "10-K", "filed": "2026-04-29", "accession": "0001213900-26-049399", "filing_url": "https://www.sec.gov/Archives/edgar/data/1676047/000121390026049399/0001213900-26-049399-index.htm", "headline": "NutriBand Inc. cited accounting standard ASU 2016-13 for the first time in this filing series", "evidence": { "adopted": [ "2016-13" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company adopted ASU 2016-13 during 2013 and implemented the guidance on expected credit losses." ], "new_standards": [ "2014-09", "2016-02", "2016-13" ], "prior_filed": "2025-05-13", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2016-13 during 2013 and implemented the guidance on expected credit losses.", "prior_accession": "0001213900-25-042792", "prior_url": "https://www.sec.gov/Archives/edgar/data/1676047/000121390025042792/ea0241984-10ka1_nutriband.htm" }, { "id": "a08d2323e8bad748", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Micropolis AI Robotics", "cik": 1993431, "ticker": "MCRP", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-29", "accession": "0001213900-26-048812", "filing_url": "https://www.sec.gov/Archives/edgar/data/1993431/000121390026048812/0001213900-26-048812-index.htm", "headline": "Micropolis AI Robotics told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 29, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is working diligently with its auditors to complete the audit and file the Form 20-F as soon as practicable. The Company currently expects to file the Form 20-F no later than the fifteenth 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." }, "quote": "The Company is working diligently with its auditors to complete the audit and file the Form 20-F as soon as practicable. The Company currently expects to file the Form 20-F no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "aea3b1a3f3618c94", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Luda Technology Group Ltd", "cik": 1984124, "ticker": "LUD", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-29", "accession": "0001213900-26-048869", "filing_url": "https://www.sec.gov/Archives/edgar/data/1984124/000121390026048869/0001213900-26-048869-index.htm", "headline": "Luda Technology Group Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 29, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Luda Technology Group Limited (the \u201cRegistrant\u201d) is unable to file its Form 20-F for the fiscal year ended December 31, 2025 by the prescribed filing deadline of April 30, 2026 because the Registrant requires additional time to review its financial statements to finalize the Form 20-F.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Luda Technology Group Limited (the \u201cRegistrant\u201d) is unable to file its Form 20-F for the fiscal year ended December 31, 2025 by the prescribed filing deadline of April 30, 2026 because the Registrant requires additional time to review its financial statements to finalize the Form 20-F.", "prior_accession": "", "prior_url": "" }, { "id": "a1ad2fae080125a4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Leet INC.", "cik": 1946746, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-29", "accession": "0001683168-26-003277", "filing_url": "https://www.sec.gov/Archives/edgar/data/1946746/000168316826003277/0001683168-26-003277-index.htm", "headline": "Leet INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 29, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant\u2019s annual report on Form 20-F for the year ended December 31, 2025, could not be filed within the prescribed time period because the Company needs additional time to complete the financial statements and to prepare the Form 20-F. The registrant anticipates that it will require no more than the additional 15 days allowed to complete and file the Form 20-F.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant\u2019s annual report on Form 20-F for the year ended December 31, 2025, could not be filed within the prescribed time period because the Company needs additional time to complete the financial statements and to prepare the Form 20-F. The registrant anticipates that it will require no more than the additional 15 days allowed to complete and file the Form 20-F.", "prior_accession": "", "prior_url": "" }, { "id": "55ab96728b69fb2b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "LVPAI GROUP Ltd", "cik": 831378, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 101104134.0, "form": "NT 10-K", "filed": "2026-04-29", "accession": "0001477932-26-002624", "filing_url": "https://www.sec.gov/Archives/edgar/data/831378/000147793226002624/0001477932-26-002624-index.htm", "headline": "LVPAI GROUP Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -2, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Lvpai Group Limited (the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the year ended January 31, 2026 (the \u201cForm 10-K\u201d). Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-K and in order to permit the Company\u2019s independent registered public accounting firm to complete its audit of the condensed financial statements included in the Form 10-K. The registrant undertakes the responsibility to file such annual report no later than fifteenth calendar day after its prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Lvpai Group Limited (the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the year ended January 31, 2026 (the \u201cForm 10-K\u201d). Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-K and in order to permit the Company\u2019s independent registered public accounting firm to complete its audit of the condensed financial statements included in the Form 10-K. The registrant undertakes the responsibility to file such annual report no later than fifteenth calendar day after its prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "54710ec1ba012522", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Jyong Biotech Ltd.", "cik": 1954488, "ticker": "MENS", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-29", "accession": "0001213900-26-049070", "filing_url": "https://www.sec.gov/Archives/edgar/data/1954488/000121390026049070/0001213900-26-049070-index.htm", "headline": "Jyong Biotech Ltd. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 29, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) within the prescribed period due to the additional time required to finalize its audited financial statements and other disclosures in the Form 20-F.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) within the prescribed period due to the additional time required to finalize its audited financial statements and other disclosures in the Form 20-F.", "prior_accession": "", "prior_url": "" }, { "id": "eba26e1d92ab4114", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Hold Me Ltd", "cik": 1853630, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-29", "accession": "0001213900-26-049090", "filing_url": "https://www.sec.gov/Archives/edgar/data/1853630/000121390026049090/0001213900-26-049090-index.htm", "headline": "Hold Me Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 29, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Annual Report on Form 20-F for the year ended December 31, 2025 (the \u201cReport\u201d) by the prescribed date of April 30, 2026, without unreasonable effort or expense. Due to the geopolitical and security situation in Israel, the Registrant needs additional time to complete certain disclosures and analyses to be included in the Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Annual Report on Form 20-F for the year ended December 31, 2025 (the \u201cReport\u201d) by the prescribed date of April 30, 2026, without unreasonable effort or expense. Due to the geopolitical and security situation in Israel, the Registrant needs additional time to complete certain disclosures and analyses to be included in the Report.", "prior_accession": "", "prior_url": "" }, { "id": "6bac520a550ee675", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GrowHub Ltd", "cik": 2024114, "ticker": "TGHL", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-29", "accession": "0001493152-26-019647", "filing_url": "https://www.sec.gov/Archives/edgar/data/2024114/000149315226019647/0001493152-26-019647-index.htm", "headline": "GrowHub Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 29, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file its Annual Report on Form 20-F within the prescribed time period due to additional time required to complete its year-end financial reporting and audit process. During the reporting period, the Company experienced changes in key financial leadership, including the appointment of a new Chief Financial Officer, as well as a transition of its independent registered public accounting firm. In addition, there were changes to the composition of the Board of Directors, including the Audit Committee and its Chairman. As a result of these changes, additional time has been required for the new management and Audit Committee to review financial information, for the new\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file its Annual Report on Form 20-F within the prescribed time period due to additional time required to complete its year-end financial reporting and audit process. During the reporting period, the Company experienced changes in key financial leadership, including the appointment of a new Chief Financial Officer, as well as a transition of its independent registered public accounting firm. In addition, there were changes to the composition of the Board of Directors, including the Audit Committee and its Chairman. As a result of these changes, additional time has been required for the new management and Audit Committee to review financial information, for the new\u2026", "prior_accession": "", "prior_url": "" }, { "id": "e6e79eba64549462", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Green Brick Partners, Inc.", "cik": 1373670, "ticker": "", "sic_desc": "Construction", "size_tier": "large", "public_float": 1919559894.0, "form": "8-K", "filed": "2026-04-29", "accession": "0001628280-26-028345", "filing_url": "https://www.sec.gov/Archives/edgar/data/1373670/000162828026028345/0001628280-26-028345-index.htm", "headline": "Green Brick Partners, Inc. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "36461844c50c7aed", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "FiEE, Inc.", "cik": 1467761, "ticker": "FIEE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6000000.0, "form": "10-K/A", "filed": "2026-04-29", "accession": "0001829126-26-004105", "filing_url": "https://www.sec.gov/Archives/edgar/data/1467761/000182912626004105/0001829126-26-004105-index.htm", "headline": "FiEE, Inc.'s going-concern disclosure changed", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "risk_factor_only", "current_state_label": "Risk-factor language only", "direction": "eased", "located_in": "risk factors / forward-looking statements only", "prior_filed": "2026-03-20", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "As discussed in Note 1 to the consolidated financial statements, the Company\u2019s significant operating losses raise substantial doubt about its ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.\u201d Beckles & Co provided to the Company a letter stating that it agrees with the above statements, a copy of which was filed as Exhibit 16.1 to the Company\u2019s Form 8-K filed with the SEC on July 16, 2025. On July 11, 2025, the Audit Committee, after a thorough evaluation, approved the selection\u2026", "prior_accession": "0001829126-26-002591", "prior_url": "https://www.sec.gov/Archives/edgar/data/1467761/000182912626002591/fieeinc_10k.htm" }, { "id": "4c724c7ba71591a3", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Fenbo Holdings Ltd", "cik": 1957001, "ticker": "FEBO", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-29", "accession": "0001493152-26-019608", "filing_url": "https://www.sec.gov/Archives/edgar/data/1957001/000149315226019608/0001493152-26-019608-index.htm", "headline": "Fenbo Holdings Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 29, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Fenbo Holdings Limited (the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 20-F for its fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense. The Company is working towards completing the necessary procedures and analyses in order to file its Annual Report as soon as possible. The Company anticipates that it will file the Annual Report no later than the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Fenbo Holdings Limited (the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 20-F for its fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense. The Company is working towards completing the necessary procedures and analyses in order to file its Annual Report as soon as possible. The Company anticipates that it will file the Annual Report no later than the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "d8ce0e8d2b5d347f", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Elicio Therapeutics, Inc.", "cik": 1601485, "ticker": "ELTX", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 81800000.0, "form": "10-K/A", "filed": "2026-04-29", "accession": "0001601485-26-000035", "filing_url": "https://www.sec.gov/Archives/edgar/data/1601485/000160148526000035/0001601485-26-000035-index.htm", "headline": "Elicio Therapeutics, Inc.'s going-concern disclosure changed", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "risk_factor_only", "current_state_label": "Risk-factor language only", "direction": "eased", "located_in": "risk factors / forward-looking statements only", "prior_filed": "2026-03-12", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "These forward-looking statements include, but are not limited to, statements about: \u2022our financial condition, including our ability to obtain the funding necessary to advance the development of ELI-002 7P and any other current or future product candidates, our ability to continue as a going concern and our cash runway; \u2022the ability of our clinical trials to demonstrate safety and efficacy of our product candidates, and other positive results; \u2022our ability to utilize our platform to develop a pipeline of product candidates to address unmet needs in oncology and other disease areas; \u2022the\u2026", "prior_accession": "0001601485-26-000027", "prior_url": "https://www.sec.gov/Archives/edgar/data/1601485/000160148526000027/angn-20251231.htm" }, { "id": "9154252aabf84a64", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CUMULUS MEDIA INC", "cik": 1058623, "ticker": "CMLS", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 32700000.0, "form": "10-Q", "filed": "2026-04-29", "accession": "0001058623-26-000029", "filing_url": "https://www.sec.gov/Archives/edgar/data/1058623/000105862326000029/0001058623-26-000029-index.htm", "headline": "CUMULUS MEDIA INC disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-10-30", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Liquidity and Going Concern Considerations In accordance with Accounting Standards Codification (\"ASC\") 205-40, Going Concern, the Company has the responsibility to evaluate at each reporting period, including interim periods, whether conditions and/or events raise substantial doubt about its ability to meet its future financial obligations. In its evaluation for this report, management considered the Company\u2019s current financial condition and liquidity sources, including currently available funds and forecasted future cash flows, and the Company\u2019s conditional and unconditional obligations due\u2026", "prior_accession": "0001058623-25-000068", "prior_url": "https://www.sec.gov/Archives/edgar/data/1058623/000105862325000068/cmls-20250930.htm" }, { "id": "52442a969c78e525", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "ZIMMER BIOMET HOLDINGS, INC.", "cik": 1136869, "ticker": "ZBH", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 22228595506.0, "form": "8-K", "filed": "2026-04-28", "accession": "0001193125-26-183430", "filing_url": "https://www.sec.gov/Archives/edgar/data/1136869/000119312526183430/0001193125-26-183430-index.htm", "headline": "ZIMMER BIOMET HOLDINGS, INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "39d46107700d2ed2", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Veritone, Inc.", "cik": 1615165, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 74200000.0, "form": "8-K", "filed": "2026-04-28", "accession": "0001628280-26-027994", "filing_url": "https://www.sec.gov/Archives/edgar/data/1615165/000162828026027994/0001628280-26-027994-index.htm", "headline": "Veritone, Inc. dismissed Grant Thornton and engaged CBIZ", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "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", "successor_auditor": "CBIZ", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "de6af0d43168ea73", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "UNITED COMMUNITY BANKS INC", "cik": 857855, "ticker": "UCB", "sic_desc": "State commercial banks", "size_tier": "large", "public_float": 3601588221.0, "form": "8-K", "filed": "2026-04-28", "accession": "0001104659-26-049821", "filing_url": "https://www.sec.gov/Archives/edgar/data/857855/000110465926049821/0001104659-26-049821-index.htm", "headline": "UNITED COMMUNITY BANKS INC's Chief Financial Officer departed, with the filing citing for cause", "evidence": { "adverse_language": "for Cause", "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7a5b74796f1313e7", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "UBS AG", "cik": 1114446, "ticker": "AMUB", "sic_desc": "National commercial banks", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-04-28", "accession": "0000000000-25-009926", "filing_url": "https://www.sec.gov/Archives/edgar/data/1114446/000000000025009926/0000000000-25-009926-index.htm", "headline": "SEC staff questioned UBS AG's accounting for non-GAAP measures", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-12", "published_on_edgar": "2026-04-28", "reviewing": "UBS AG Form 20-F for Fiscal Year Ended December 31, 2024 Filed March 17, 2025 File No. 001-15060 Dear Todd Tuckner: We have limited our review of your filing to", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures" ], "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." }, "quote": "We note your disclosure, here and elsewhere, that your alternative performance measures (\"APMs\") may qualify as non-GAAP measures. In future filings, please clearly identify all APMs that are considered to be non-GAAP financial measures and to the extent that they continue to be presented, ensure that you provide required disclosures, including a reconciliation, under Regulation G and under Item 10(e) of Regulation\u2026", "prior_accession": "", "prior_url": "" }, { "id": "e5152140d380b947", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Ribbon Communications Inc.", "cik": 1708055, "ticker": "RBBN", "sic_desc": "Services", "size_tier": "mid", "public_float": 299500000.0, "form": "8-K", "filed": "2026-04-28", "accession": "0001104659-26-050356", "filing_url": "https://www.sec.gov/Archives/edgar/data/1708055/000110465926050356/0001104659-26-050356-index.htm", "headline": "Ribbon Communications Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "819d6bf3f8be6d70", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Purple Innovation, Inc.", "cik": 1643953, "ticker": "PRPL", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 58500000.0, "form": "8-K", "filed": "2026-04-28", "accession": "0001213900-26-048279", "filing_url": "https://www.sec.gov/Archives/edgar/data/1643953/000121390026048279/0001213900-26-048279-index.htm", "headline": "Purple Innovation, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "97329fe1ec0ac138", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "PPG INDUSTRIES INC", "cik": 79879, "ticker": "PPG", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 29338000000.0, "form": "8-K", "filed": "2026-04-28", "accession": "0000079879-26-000164", "filing_url": "https://www.sec.gov/Archives/edgar/data/79879/000007987926000164/0000079879-26-000164-index.htm", "headline": "PPG INDUSTRIES INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "12b9dec3d6c9c7b2", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Morgan Stanley Bitcoin Trust", "cik": 2103612, "ticker": "MSBT", "sic_desc": "Commodity contracts brokers", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-04-28", "accession": "0001104659-26-050345", "filing_url": "https://www.sec.gov/Archives/edgar/data/2103612/000110465926050345/0001104659-26-050345-index.htm", "headline": "Morgan Stanley Bitcoin Trust's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0defce9a54a3c531", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "LISATA THERAPEUTICS, INC.", "cik": 320017, "ticker": "LSTA", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 27700000.0, "form": "10-K/A", "filed": "2026-04-28", "accession": "0000320017-26-000028", "filing_url": "https://www.sec.gov/Archives/edgar/data/320017/000032001726000028/0000320017-26-000028-index.htm", "headline": "LISATA THERAPEUTICS, INC.'s going-concern disclosure changed", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "risk_factor_only", "current_state_label": "Risk-factor language only", "direction": "eased", "located_in": "risk factors / forward-looking statements only", "prior_filed": "2026-03-12", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "\u2026 and other strategic arrangements, meeting our financial obligations under various licensing and other strategic arrangements, the funding of our clinical trials for product candidates, and the commercialization of the relevant technology; \u2022our ability to build and maintain the management and human resources infrastructure necessary to support the operation and/or growth of our business; \u2022our ability to continue as a going concern; \u2022whether a market is established for our products and our ability to capture a meaningful share of this market; \u2022scientific, regulatory and medical developments\u2026", "prior_accession": "0000320017-26-000023", "prior_url": "https://www.sec.gov/Archives/edgar/data/320017/000032001726000023/lsta-20251231.htm" }, { "id": "33c99a76de9a90fc", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Kiniksa Pharmaceuticals International, plc", "cik": 1730430, "ticker": "KNSA", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 1114000000.0, "form": "10-Q", "filed": "2026-04-28", "accession": "0001104659-26-050359", "filing_url": "https://www.sec.gov/Archives/edgar/data/1730430/000110465926050359/0001104659-26-050359-index.htm", "headline": "Kiniksa Pharmaceuticals International, plc no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-10-28", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001104659-25-103180", "prior_url": "https://www.sec.gov/Archives/edgar/data/1730430/000110465925103180/knsa-20250930x10q.htm" }, { "id": "9067dd6c1f25b870", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "People Inc", "cik": 1800227, "ticker": "PPLI", "sic_desc": "Computer services", "size_tier": "large", "public_float": 3558323640.0, "form": "8-K", "filed": "2026-04-28", "accession": "0001104659-26-049837", "filing_url": "https://www.sec.gov/Archives/edgar/data/1800227/000110465926049837/0001104659-26-049837-index.htm", "headline": "IAC Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.", "formerly": "IAC Inc." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c0ba4efa5515fa8b", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "SDR Drone, Inc.", "cik": 1331421, "ticker": "SDCO", "sic_desc": "Real estate", "size_tier": "small", "public_float": 1691940.48, "form": "10-K", "filed": "2026-04-28", "accession": "0001493152-26-019213", "filing_url": "https://www.sec.gov/Archives/edgar/data/1331421/000149315226019213/0001493152-26-019213-index.htm", "headline": "HALLMARK VENTURE GROUP, INC. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-03-27", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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.", "formerly": "HALLMARK VENTURE GROUP, INC." }, "quote": "Going Concern We have only limited capital. Additional financing is necessary for us to continue as a going concern. The report of the independent registered public accounting firm accompanying our financial statements for the years ended December 31, 2025 and 2024 contains an explanatory paragraph expressing substantial doubt about our ability to continue as a going concern. The financial statements have been prepared \u201cassuming that we will continue as a going concern\u201d, which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of\u2026", "prior_accession": "0001641172-25-000860", "prior_url": "https://www.sec.gov/Archives/edgar/data/1331421/000164117225000860/form10-k.htm" }, { "id": "4e180a6bd1f3c553", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "SDR Drone, Inc.", "cik": 1331421, "ticker": "SDCO", "sic_desc": "Real estate", "size_tier": "small", "public_float": 1691940.48, "form": "10-K", "filed": "2026-04-28", "accession": "0001493152-26-019213", "filing_url": "https://www.sec.gov/Archives/edgar/data/1331421/000149315226019213/0001493152-26-019213-index.htm", "headline": "HALLMARK VENTURE GROUP, INC. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers.", "When determining the transaction price, the Company considers the effects of variable consideration, constraints on estimates of variable consideration, the existence of a significant financing component, noncash consideration, and consideration payable to a customer." ], "prior_filed": "2025-03-27", "prior_form": "10-K", "similarity": 0.011, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing.", "formerly": "HALLMARK VENTURE GROUP, INC." }, "quote": "The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers.", "prior_accession": "0001641172-25-000860", "prior_url": "https://www.sec.gov/Archives/edgar/data/1331421/000164117225000860/form10-k.htm" }, { "id": "4e9d04e2e9e3a28e", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "FRANKLIN STREET PROPERTIES CORP /MA/", "cik": 1031316, "ticker": "FSP", "sic_desc": "Real estate investment trusts", "size_tier": "mid", "public_float": 155302675.0, "form": "10-Q", "filed": "2026-04-28", "accession": "0001104659-26-050395", "filing_url": "https://www.sec.gov/Archives/edgar/data/1031316/000110465926050395/0001104659-26-050395-index.htm", "headline": "FRANKLIN STREET PROPERTIES CORP /MA/ no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-10-28", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001104659-25-103202", "prior_url": "https://www.sec.gov/Archives/edgar/data/1031316/000110465925103202/fsp-20250930x10q.htm" }, { "id": "95ea8ea86db1a7d3", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Corvex, Inc.", "cik": 1734750, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 25177318.0, "form": "8-K", "filed": "2026-04-28", "accession": "0001213900-26-048644", "filing_url": "https://www.sec.gov/Archives/edgar/data/1734750/000121390026048644/0001213900-26-048644-index.htm", "headline": "Corvex, Inc. dismissed RBSM LLP and engaged BDO", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "RBSM LLP", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "BDO", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "de9d8900b157072f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Concorde International Group Ltd.", "cik": 2001794, "ticker": "CIGL", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-28", "accession": "0001213900-26-048630", "filing_url": "https://www.sec.gov/Archives/edgar/data/2001794/000121390026048630/0001213900-26-048630-index.htm", "headline": "Concorde International Group Ltd. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 28, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Concorde International Group Ltd (the \u201cCompany\u201d) has determined that it is unable to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) with the Securities and Exchange Commission (the \u201cSEC\u201d) on or prior to the prescribed due date because of unanticipated delays in the completion of its financial statements and related portions of the Form 20-F, which delays could not be eliminated by the Company without unreasonable effort and expense. As disclosed on the Company\u2019s Current Report on Form 6-K filed with the SEC on March 18, 2026, the Company appointed Guangdong Prouden CPAs GP (\u201cProuden\u201d) as its independent registered public accounting firm for\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Concorde International Group Ltd (the \u201cCompany\u201d) has determined that it is unable to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) with the Securities and Exchange Commission (the \u201cSEC\u201d) on or prior to the prescribed due date because of unanticipated delays in the completion of its financial statements and related portions of the Form 20-F, which delays could not be eliminated by the Company without unreasonable effort and expense. As disclosed on the Company\u2019s Current Report on Form 6-K filed with the SEC on March 18, 2026, the Company appointed Guangdong Prouden CPAs GP (\u201cProuden\u201d) as its independent registered public accounting firm for\u2026", "prior_accession": "", "prior_url": "" }, { "id": "4164eaec2dd79f9a", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "CareDx, Inc.", "cik": 1217234, "ticker": "CDNA", "sic_desc": "Services", "size_tier": "large", "public_float": 1000000000.0, "form": "10-Q", "filed": "2026-04-28", "accession": "0001217234-26-000033", "filing_url": "https://www.sec.gov/Archives/edgar/data/1217234/000121723426000033/0001217234-26-000033-index.htm", "headline": "CareDx, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-11-04", "prior_form": "10-Q", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 6, "weakness_days_reported": 719, "weakness_first_reported": "2024-05-09", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "\u2026 controls and procedures and internal control over financial reporting were effective as of March 31, 2026, we anticipate that we will continue to expend resources, including accounting-related costs and significant management oversight to continue to improve our internal control over financial reporting. 68 Table of Contents As discussed in Item 9A \u201cControls and Procedures\u201d in our Annual Report on Form 10-K for the fiscal year ended December 31, 2025, a material weakness existed in our internal control over\u2026", "prior_accession": "0001217234-25-000063", "prior_url": "https://www.sec.gov/Archives/edgar/data/1217234/000121723425000063/cdna-20250930.htm" }, { "id": "f52d62b49df6a081", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CHINA NATURAL RESOURCES INC", "cik": 793628, "ticker": "CHNR", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-28", "accession": "0001079973-26-000563", "filing_url": "https://www.sec.gov/Archives/edgar/data/793628/000107997326000563/0001079973-26-000563-index.htm", "headline": "CHINA NATURAL RESOURCES INC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 28, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable to file, without unreasonable effort or expense, its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) with the Securities and Exchange Commission (the \u201cSEC\u201d) on or prior to the prescribed due date. As disclosed on the Company\u2019s Current Report on Form 6-K filed with the SEC on January 29, 2026, the Company appointed HYYH CPA LLC (\u201cHYYH\u201d) as its independent registered public accounting firm for the fiscal year ended December 31, 2025, effective January 29, 2026. As a result, HYYH would require sufficient time to audit the Company\u2019s consolidated financial statement for the fiscal year ended December 31\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable to file, without unreasonable effort or expense, its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) with the Securities and Exchange Commission (the \u201cSEC\u201d) on or prior to the prescribed due date. As disclosed on the Company\u2019s Current Report on Form 6-K filed with the SEC on January 29, 2026, the Company appointed HYYH CPA LLC (\u201cHYYH\u201d) as its independent registered public accounting firm for the fiscal year ended December 31, 2025, effective January 29, 2026. As a result, HYYH would require sufficient time to audit the Company\u2019s consolidated financial statement for the fiscal year ended December 31\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9918e3504501ba21", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Braze, Inc.", "cik": 1676238, "ticker": "BRZE", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 3200000000.0, "form": "8-K", "filed": "2026-04-28", "accession": "0000950103-26-006243", "filing_url": "https://www.sec.gov/Archives/edgar/data/1676238/000095010326006243/0000950103-26-006243-index.htm", "headline": "Braze, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "67d6aa650d543d21", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "AMERICAN VANGUARD CORP", "cik": 5981, "ticker": "AVD", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 240600000.0, "form": "CORRESP", "filed": "2026-04-28", "accession": "0001193125-25-218050", "filing_url": "https://www.sec.gov/Archives/edgar/data/5981/000119312525218050/0001193125-25-218050-index.htm", "headline": "AMERICAN VANGUARD CORP responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-25", "published_on_edgar": "2026-04-28", "reviewing": "American Vanguard Corp. Form 10-K for the fiscal year ended December 31, 2024, as amended by Amendment No. 1 on Form 10-K/A Form 8-K filed March 14, 2025 File N", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Non-GAAP measures", "Income taxes", "Goodwill and impairment", "Inventory", "Segment reporting" ], "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." }, "quote": "Please tell us the three countries that primarily comprise the December 31, 2024 South and Central America revenue amount and quantify each country's revenue. Tell us also the three countries that comprise the largest components of the 2024 international intangible assets balance on page 59 and quantify the corresponding asset balances. In addressing your consideration of the disclosure guidance, please include a\u2026", "prior_accession": "", "prior_url": "" }, { "id": "98095f89c5a3b3e7", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "AMERICAN VANGUARD CORP", "cik": 5981, "ticker": "AVD", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 240600000.0, "form": "UPLOAD", "filed": "2026-04-28", "accession": "0000000000-25-009186", "filing_url": "https://www.sec.gov/Archives/edgar/data/5981/000000000025009186/0000000000-25-009186-index.htm", "headline": "SEC staff questioned AMERICAN VANGUARD CORP's accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-08-27", "published_on_edgar": "2026-04-28", "reviewing": "AMERICAN VANGUARD CORP Form 10-K filed May 29, 2025 Form 8-K filed March 14, 2025 File No. 001-13795 Dear David Johnson: We have reviewed your filing and have t", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Non-GAAP measures", "Income taxes", "Segment reporting" ], "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." }, "quote": "Please tell us the three countries that primarily comprise the December 31, 2024 South and Central America revenue amount and quantify each country's revenue. Tell us also the three countries that comprise the largest components of the 2024 international intangible assets balance on page 59 and quantify the corresponding asset balances. In addressing your consideration of the disclosure guidance, please include a\u2026", "prior_accession": "", "prior_url": "" }, { "id": "28b7fce2e3cff8f9", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "XCHG Ltd", "cik": 1979887, "ticker": "XCH", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-27", "accession": "0001193125-26-182198", "filing_url": "https://www.sec.gov/Archives/edgar/data/1979887/000119312526182198/0001193125-26-182198-index.htm", "headline": "XCHG Ltd reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-04-23", "prior_form": "20-F", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In addition, once we cease to be an \u201cemerging growth company\u201d as such term is defined in the JOBS Act, our independent registered public accounting firm must attest to and report on the effectiveness of our internal control over financial reporting. Our management may conclude that our internal control over financial reporting is not effective. Moreover, even if our management concludes that our internal control over financial reporting 15 is effective, our independent registered public accounting firm, after\u2026", "prior_accession": "0000950170-25-056976", "prior_url": "https://www.sec.gov/Archives/edgar/data/1979887/000095017025056976/ck0001979887-20241231.htm" }, { "id": "194e1ae0ce336228", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "NVIDIA CORP", "cik": 1045810, "ticker": "NVDA", "sic_desc": "Semiconductors", "size_tier": "mega", "public_float": 4000000000000.0, "form": "8-K", "filed": "2026-04-27", "accession": "0001045810-26-000026", "filing_url": "https://www.sec.gov/Archives/edgar/data/1045810/000104581026000026/0001045810-26-000026-index.htm", "headline": "NVIDIA CORP's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "57f50daa2432c663", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "International Land Alliance Inc.", "cik": 1657214, "ticker": "ILAL", "sic_desc": "Land subdividers and developers", "size_tier": "small", "public_float": 15294797.0, "form": "10-K", "filed": "2026-04-27", "accession": "0001493152-26-019199", "filing_url": "https://www.sec.gov/Archives/edgar/data/1657214/000149315226019199/0001493152-26-019199-index.htm", "headline": "International Land Alliance Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-05-21", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As disclosed in Note 1 to the financial statements, the Company has suffered recurring losses and negative cash flows from operations in recent years and is dependent on debt and equity financing to fund its operations, all of which raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters are disclosed in Note 1. The financial statements do not include any adjustments that might result from\u2026", "prior_accession": "0001641172-25-011931", "prior_url": "https://www.sec.gov/Archives/edgar/data/1657214/000164117225011931/form10-k.htm" }, { "id": "a288782a0eb13f89", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Fulcrum Therapeutics, Inc.", "cik": 1680581, "ticker": "FULC", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-04-27", "accession": "0001193125-26-178806", "filing_url": "https://www.sec.gov/Archives/edgar/data/1680581/000119312526178806/0001193125-26-178806-index.htm", "headline": "Fulcrum Therapeutics, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "5eef58b90ffe897a", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Cuprina Holdings (Cayman) LTD", "cik": 1995704, "ticker": "CUPR", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-27", "accession": "0001493152-26-019085", "filing_url": "https://www.sec.gov/Archives/edgar/data/1995704/000149315226019085/0001493152-26-019085-index.htm", "headline": "Cuprina Holdings (Cayman) LTD no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-05-14", "prior_form": "20-F", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001641172-25-010302", "prior_url": "https://www.sec.gov/Archives/edgar/data/1995704/000164117225010302/form20-f.htm" }, { "id": "ffcad6e36f59e643", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Check-Cap Ltd", "cik": 1610590, "ticker": "MBAI", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-27", "accession": "0001213900-26-048090", "filing_url": "https://www.sec.gov/Archives/edgar/data/1610590/000121390026048090/0001213900-26-048090-index.htm", "headline": "Check-Cap Ltd reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-08-27", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 243, "weakness_first_reported": "2025-08-27", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on that evaluation, our management has concluded that our internal control over financial reporting was effective as of the Evaluation Date. As all internal control systems, no matter how well designed, have inherent limitations, our internal control over financial reporting may not prevent or detect misstatements. (c) Attestation Report of Registered Public Accounting Firm. Not applicable (we are exempt from this requirement due to our status under the Exchange Act as a non-accelerated filer as of the\u2026", "prior_accession": "0001213900-25-080891", "prior_url": "https://www.sec.gov/Archives/edgar/data/1610590/000121390025080891/ea0253469-20f_check.htm" }, { "id": "2bc44b32fdd36a66", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Booz Allen Hamilton Holding Corp", "cik": 1443646, "ticker": "BAH", "sic_desc": "Services", "size_tier": "mega", "public_float": 20650914907.0, "form": "8-K", "filed": "2026-04-27", "accession": "0001443646-26-000007", "filing_url": "https://www.sec.gov/Archives/edgar/data/1443646/000144364626000007/0001443646-26-000007-index.htm", "headline": "Booz Allen Hamilton Holding Corp's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "dbd88167cc7ceae2", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AVIENT CORP", "cik": 1122976, "ticker": "AVNT", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 4000000000.0, "form": "8-K", "filed": "2026-04-27", "accession": "0001193125-26-178887", "filing_url": "https://www.sec.gov/Archives/edgar/data/1122976/000119312526178887/0001193125-26-178887-index.htm", "headline": "AVIENT CORP's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "46397111d4e9fa1d", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "WiMi Hologram Cloud Inc.", "cik": 1770088, "ticker": "WIMI", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-24", "accession": "0001213900-26-047255", "filing_url": "https://www.sec.gov/Archives/edgar/data/1770088/000121390026047255/0001213900-26-047255-index.htm", "headline": "WiMi Hologram Cloud Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-04-22", "prior_form": "20-F", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "We did not maintain an effective control environment. Specifically, we lacked sufficient resources regarding financial reporting and accounting personnel with understanding of U.S. GAAP, in particular, to address complex U.S. GAAP technical accounting issues, related disclosures in accordance with U.S. GAAP and financial reporting requirements set forth by the SEC. 2. We have identified material weaknesses in information technology general control (\u201cITGC\u201d) in the areas of: (1) user account management and\u2026", "prior_accession": "0001213900-25-033934", "prior_url": "https://www.sec.gov/Archives/edgar/data/1770088/000121390025033934/ea0237332-20f_wimiho.htm" }, { "id": "89b61c4cb867de2d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Wheels Up Experience Inc.", "cik": 1819516, "ticker": "UP", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 168700000.0, "form": "8-K", "filed": "2026-04-24", "accession": "0001628280-26-027000", "filing_url": "https://www.sec.gov/Archives/edgar/data/1819516/000162828026027000/0001628280-26-027000-index.htm", "headline": "Wheels Up Experience Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b7955dded1c22813", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Ryde Group Ltd", "cik": 1971115, "ticker": "RYDE", "sic_desc": "Business services", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-24", "accession": "0001493152-26-018829", "filing_url": "https://www.sec.gov/Archives/edgar/data/1971115/000149315226018829/0001493152-26-018829-index.htm", "headline": "Ryde Group Ltd cited accounting standards ASU 2016-02, ASU 2020-06 for the first time in this filing series", "evidence": { "adopted": [ "2016-02", "2020-06" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Upon adoption of ASU 2016-02, no right-of-use (\u201cROU\u201d) assets nor lease liability was recorded for the lease with a lease term with one year or less.", "Early adoption is permitted as of the beginning of a reporting period if the entity has also adopted ASU 2020-0613 for that period." ], "new_standards": [ "2016-02", "2020-06", "2023-09", "2024-01", "2024-02", "2024-03", "2024-04", "2025-01", "2025-03", "2025-04", "2025-05", "2025-06", "2025-07", "2025-08", "2025-09", "2025-10", "2025-11", "2025-12" ], "prior_filed": "2025-07-18", "prior_form": "20-F/A", "restates_existing_policy": false, "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." }, "quote": "Upon adoption of ASU 2016-02, no right-of-use (\u201cROU\u201d) assets nor lease liability was recorded for the lease with a lease term with one year or less.", "prior_accession": "0001641172-25-020118", "prior_url": "https://www.sec.gov/Archives/edgar/data/1971115/000164117225020118/form20-fa.htm" }, { "id": "37ae85198a6e4426", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Redwood Mortgage Investors IX", "cik": 1448038, "ticker": "", "sic_desc": "Real estate", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-04-24", "accession": "0001193125-26-177632", "filing_url": "https://www.sec.gov/Archives/edgar/data/1448038/000119312526177632/0001193125-26-177632-index.htm", "headline": "Redwood Mortgage Investors IX dismissed BDO and engaged Baker Tilly", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "BDO", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Baker Tilly", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4c759b1bbf192748", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Nine Energy Service, Inc.", "cik": 1532286, "ticker": "NINE", "sic_desc": "Mining", "size_tier": "small", "public_float": 50112683.0, "form": "8-K", "filed": "2026-04-24", "accession": "0001213900-26-047516", "filing_url": "https://www.sec.gov/Archives/edgar/data/1532286/000121390026047516/0001213900-26-047516-index.htm", "headline": "Nine Energy Service, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7d8f956b6ee7c0c2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Maris Tech Ltd.", "cik": 1872964, "ticker": "MTEK", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-24", "accession": "0001213900-26-047518", "filing_url": "https://www.sec.gov/Archives/edgar/data/1872964/000121390026047518/0001213900-26-047518-index.htm", "headline": "Maris Tech Ltd. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 24, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 20-F for the year ended December 31, 2025 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file the Annual Report within the prescribed time period without unreasonable effort or expense for the reasons set forth herein. Due in part to disruptions to the Company\u2019s normal operations caused by the recent hostilities involving Iran, including impacts on personnel availability, workflow continuity and overall operational capacity, the Company requires additional time to complete the audit of its financial statements and related disclosures for the year ended\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 20-F for the year ended December 31, 2025 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file the Annual Report within the prescribed time period without unreasonable effort or expense for the reasons set forth herein. Due in part to disruptions to the Company\u2019s normal operations caused by the recent hostilities involving Iran, including impacts on personnel availability, workflow continuity and overall operational capacity, the Company requires additional time to complete the audit of its financial statements and related disclosures for the year ended\u2026", "prior_accession": "", "prior_url": "" }, { "id": "68127fa72c20cb83", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "La Rosa Holdings Corp.", "cik": 1879403, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 31933113.0, "form": "8-K", "filed": "2026-04-24", "accession": "0001213900-26-047626", "filing_url": "https://www.sec.gov/Archives/edgar/data/1879403/000121390026047626/0001213900-26-047626-index.htm", "headline": "La Rosa Holdings Corp. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c00fcb7867b4174f", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Jianpu Technology Inc.", "cik": 1713923, "ticker": "AIJTY", "sic_desc": "Computer services", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-24", "accession": "0001104659-26-048221", "filing_url": "https://www.sec.gov/Archives/edgar/data/1713923/000110465926048221/0001104659-26-048221-index.htm", "headline": "Jianpu Technology Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-28", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 6, "weakness_days_reported": 1820, "weakness_first_reported": "2021-04-30", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "If we fail to maintain the adequacy of our internal control over financial reporting, as these standards are modified, supplemented or amended from time to time, we may not be able to conclude on an ongoing basis that it has effective internal control over financial reporting in accordance with Section 404. Furthermore, even if our management concludes that our internal control over financial reporting is effective, our independent registered public accounting firm, after conducting its own independent testing\u2026", "prior_accession": "0001410578-25-000926", "prior_url": "https://www.sec.gov/Archives/edgar/data/1713923/000141057825000926/jt-20241231x20f.htm" }, { "id": "54a585000a34809c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "INTEL CORP", "cik": 50863, "ticker": "INTC", "sic_desc": "Semiconductors", "size_tier": "mega", "public_float": 132400000000.0, "form": "8-K", "filed": "2026-04-24", "accession": "0000050863-26-000083", "filing_url": "https://www.sec.gov/Archives/edgar/data/50863/000005086326000083/0000050863-26-000083-index.htm", "headline": "INTEL CORP's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ad7dbbbe177b7562", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "HiTek Global Inc.", "cik": 1742341, "ticker": "HKIT", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-24", "accession": "0001213900-26-047560", "filing_url": "https://www.sec.gov/Archives/edgar/data/1742341/000121390026047560/0001213900-26-047560-index.htm", "headline": "HiTek Global Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Based on contracts signed with customers, the Company has a single performance obligation and it recognizes revenue when ownership of such hardware and equipment is transferred to the customers.", "The entire tax service is accounted for as a single performance obligation." ], "prior_filed": "2025-04-25", "prior_form": "20-F", "similarity": 0.506, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Based on contracts signed with customers, the Company has a single performance obligation and it recognizes revenue when ownership of such hardware and equipment is transferred to the customers.", "prior_accession": "0001213900-25-035602", "prior_url": "https://www.sec.gov/Archives/edgar/data/1742341/000121390025035602/ea0237155-20f_hitek.htm" }, { "id": "4aae488d112fa1b2", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Hesai Group", "cik": 1861737, "ticker": "HSAI", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-24", "accession": "0001104659-26-048025", "filing_url": "https://www.sec.gov/Archives/edgar/data/1861737/000110465926048025/0001104659-26-048025-index.htm", "headline": "Hesai Group reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-01", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 729, "weakness_first_reported": "2024-04-25", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control \u2014 Integrated Framework (2013) issued by COSO. We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated financial statements as of and for the year ended December 31, 2025, of the Company and our report dated April 24, 2026, expressed an\u2026", "prior_accession": "0001410578-25-000614", "prior_url": "https://www.sec.gov/Archives/edgar/data/1861737/000141057825000614/hsai-20241231x20f.htm" }, { "id": "4196cf3d0e11a250", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Cre8 Enterprise Ltd", "cik": 2003977, "ticker": "CRE", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-24", "accession": "0001213900-26-047573", "filing_url": "https://www.sec.gov/Archives/edgar/data/2003977/000121390026047573/0001213900-26-047573-index.htm", "headline": "Cre8 Enterprise Ltd no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-05-19", "prior_form": "20-F", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001213900-25-045469", "prior_url": "https://www.sec.gov/Archives/edgar/data/2003977/000121390025045469/ea0241024-20f_cre8.htm" }, { "id": "8970a3a14d553a28", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Apollomics Inc.", "cik": 1944885, "ticker": "APLM", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-24", "accession": "0001193125-26-177357", "filing_url": "https://www.sec.gov/Archives/edgar/data/1944885/000119312526177357/0001193125-26-177357-index.htm", "headline": "Apollomics Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-03", "prior_form": "20-F", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Explanatory Paragraph \u2013 Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As more fully described in Note 2, the Company has a significant working capital deficit, has incurred significant losses and needs to raise additional funds to meet its obligations and sustain its operations. These conditions raise substantial doubt about the Company's ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 2. The financial statements do not include any adjustments\u2026", "prior_accession": "0000950170-25-050531", "prior_url": "https://www.sec.gov/Archives/edgar/data/1944885/000095017025050531/aplm-20241231.htm" }, { "id": "3e9af8e93d8d8989", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "AXIA Energia S.A.", "cik": 1439124, "ticker": "AXIAY", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-24", "accession": "0001439124-26-000013", "filing_url": "https://www.sec.gov/Archives/edgar/data/1439124/000143912426000013/0001439124-26-000013-index.htm", "headline": "AXIA Energia S.A. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-17", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 1100, "weakness_first_reported": "2023-04-20", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Also in our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control - Integrated Framework (2013) issued by the COSO. Basis for Opinions The Company's management is responsible for these consolidated financial statements, for maintaining effective internal control over financial reporting, and for its assessment of the effectiveness of internal control over financial reporting, included\u2026", "prior_accession": "0001410578-25-000792", "prior_url": "https://www.sec.gov/Archives/edgar/data/1439124/000141057825000792/ebr-20241231x20f.htm" }, { "id": "77afbfbfefe148a1", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "WeRide Inc.", "cik": 1867729, "ticker": "WRD", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-23", "accession": "0001104659-26-047323", "filing_url": "https://www.sec.gov/Archives/edgar/data/1867729/000110465926047323/0001104659-26-047323-index.htm", "headline": "WeRide Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-25", "prior_form": "20-F", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "\u2026 are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. /s/ KPMG Huazhen LLP Beijing, China April 23, 2026 157 Table of Contents Changes in Internal Control over Financial Reporting Other than the design and implementation of the controls necessary to remediate the previously identified material weakness, there were no changes in our internal control over financial reporting that occurred\u2026", "prior_accession": "0001193125-25-062519", "prior_url": "https://www.sec.gov/Archives/edgar/data/1867729/000119312525062519/d921190d20f.htm" }, { "id": "af3c875437d6d6fd", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "So-Young International Inc.", "cik": 1758530, "ticker": "SY", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-23", "accession": "0001104659-26-047129", "filing_url": "https://www.sec.gov/Archives/edgar/data/1758530/000110465926047129/0001104659-26-047129-index.htm", "headline": "So-Young International Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Group established tax residency in China and adopted ASU 2023-09 on a prospective basis beginning with the year ended December 31, 2025." ], "new_standards": [ "2023-09", "2025-05", "2025-06", "2025-10" ], "prior_filed": "2025-04-18", "prior_form": "20-F", "restates_existing_policy": false, "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." }, "quote": "The Group established tax residency in China and adopted ASU 2023-09 on a prospective basis beginning with the year ended December 31, 2025.", "prior_accession": "0001410578-25-000800", "prior_url": "https://www.sec.gov/Archives/edgar/data/1758530/000141057825000800/sy-20241231x20f.htm" }, { "id": "53ddb6a291b40829", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SES AI Corp", "cik": 1819142, "ticker": "SES", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 392000000.0, "form": "8-K", "filed": "2026-04-23", "accession": "0001819142-26-000019", "filing_url": "https://www.sec.gov/Archives/edgar/data/1819142/000181914226000019/0001819142-26-000019-index.htm", "headline": "SES AI Corp's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "82e69825e64e32c6", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "NATIONAL HEALTH INVESTORS INC", "cik": 877860, "ticker": "NHI", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 2900000000.0, "form": "8-K", "filed": "2026-04-23", "accession": "0001193125-26-173874", "filing_url": "https://www.sec.gov/Archives/edgar/data/877860/000119312526173874/0001193125-26-173874-index.htm", "headline": "NATIONAL HEALTH INVESTORS INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ac46e21c63d75303", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Mentor Capital, Inc.", "cik": 1599117, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 1373789.0, "form": "8-K", "filed": "2026-04-23", "accession": "0001493152-26-018614", "filing_url": "https://www.sec.gov/Archives/edgar/data/1599117/000149315226018614/0001493152-26-018614-index.htm", "headline": "Mentor Capital, Inc. dismissed its auditor and engaged M&K CPAS, PLLC", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "M&K CPAS, PLLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "30ef79f36babc1fd", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Graphene & Solar Technologies Ltd", "cik": 1497649, "ticker": "GSTX", "sic_desc": "Mining", "size_tier": "small", "public_float": 1662850.0, "form": "8-K", "filed": "2026-04-23", "accession": "0001903596-26-000163", "filing_url": "https://www.sec.gov/Archives/edgar/data/1497649/000190359626000163/0001903596-26-000163-index.htm", "headline": "Graphene & Solar Technologies Ltd's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "24c739d691422dda", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "FGI Industries Ltd.", "cik": 1864943, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2871584.0, "form": "8-K", "filed": "2026-04-23", "accession": "0001628280-26-026841", "filing_url": "https://www.sec.gov/Archives/edgar/data/1864943/000162828026026841/0001628280-26-026841-index.htm", "headline": "FGI Industries Ltd. dismissed CBIZ and engaged Marcum", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "CBIZ", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Marcum", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "aaaa069099635277", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Expedia Group, Inc.", "cik": 1324424, "ticker": "EXPE", "sic_desc": "Transportation and utilities", "size_tier": "mega", "public_float": 19967985000.0, "form": "8-K", "filed": "2026-04-23", "accession": "0001324424-26-000016", "filing_url": "https://www.sec.gov/Archives/edgar/data/1324424/000132442426000016/0001324424-26-000016-index.htm", "headline": "Expedia Group, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6a370a78de147905", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "EDISON INTERNATIONAL", "cik": 827052, "ticker": "EIX", "sic_desc": "Transportation and utilities", "size_tier": "mega", "public_float": 27700000000.0, "form": "8-K", "filed": "2026-04-23", "accession": "0000827052-26-000028", "filing_url": "https://www.sec.gov/Archives/edgar/data/827052/000082705226000028/0000827052-26-000028-index.htm", "headline": "EDISON INTERNATIONAL's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "60183730d34b9186", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Caledonia Mining Corp Plc", "cik": 766011, "ticker": "CMCL", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-23", "accession": "0001104659-26-047739", "filing_url": "https://www.sec.gov/Archives/edgar/data/766011/000110465926047739/0001104659-26-047739-index.htm", "headline": "Caledonia Mining Corp Plc reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-05-16", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 342, "weakness_first_reported": "2025-05-16", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "See \u201cChanges in Internal Control Over Financial Reporting\u201d below for further information on the steps we have taken to remediate the material weakness. 115 Table of Contents As of December 31, 2025, under the supervision and with the participation of the CEO and CFO, management assessed the effectiveness of the Company\u2019s internal control over financial reporting, management concluded that the Company\u2019s internal control over financial reporting was effective. In making their assessment, management used the control\u2026", "prior_accession": "0001171843-25-003266", "prior_url": "https://www.sec.gov/Archives/edgar/data/766011/000117184325003266/cmcl20241231_20f.htm" }, { "id": "bf3e5c54c18b9a98", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "BridgeBio Oncology Therapeutics, Inc.", "cik": 1869105, "ticker": "BBOT", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 465152172.0, "form": "8-K", "filed": "2026-04-23", "accession": "0001193125-26-170888", "filing_url": "https://www.sec.gov/Archives/edgar/data/1869105/000119312526170888/0001193125-26-170888-index.htm", "headline": "BridgeBio Oncology Therapeutics, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9075659930d684c3", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Baozun Inc.", "cik": 1625414, "ticker": "BZUN", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-23", "accession": "0001104659-26-047177", "filing_url": "https://www.sec.gov/Archives/edgar/data/1625414/000110465926047177/0001104659-26-047177-index.htm", "headline": "Baozun Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures, as described in Note 2, Summary of Significant Principal Accounting Policies, effective for the year ended December 31, 2025, we adopted ASU 2023-09 and applied the disclosure requirements prospectively: As the statutory income tax rate in the Cayman Islands, the country of domicile of the Company, is at 0%, we determine the\u2026", "In November 2024, the FASB issued ASU 2024-03, Income Statement\u2014Reporting Comprehensive Income\u2014Expense Disaggregation Disclosures (Subtopic 220-40).", "In September 2025, the FASB issued ASU 2025-06, Intangibles\u2014Goodwill and Other\u2014Internal-Use Software (Subtopic 350-40)." ], "new_standards": [ "2023-09", "2024-03", "2025-06", "2025-10" ], "prior_filed": "2025-04-23", "prior_form": "20-F", "restates_existing_policy": false, "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." }, "quote": "Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures, as described in Note 2, Summary of Significant Principal Accounting Policies, effective for the year ended December 31, 2025, we adopted ASU 2023-09 and applied the disclosure requirements prospectively: As the statutory income tax rate in the Cayman Islands, the country of domicile of the Company, is at 0%, we determine the\u2026", "prior_accession": "0001410578-25-000824", "prior_url": "https://www.sec.gov/Archives/edgar/data/1625414/000141057825000824/bzun-20241231x20f.htm" }, { "id": "8a0a20fb219dcad2", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "BURZYNSKI RESEARCH INSTITUTE INC", "cik": 724445, "ticker": "BZYR", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-04-23", "accession": "0001104659-26-047711", "filing_url": "https://www.sec.gov/Archives/edgar/data/724445/000110465926047711/0001104659-26-047711-index.htm", "headline": "BURZYNSKI RESEARCH INSTITUTE INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2997903c6454c9ca", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Aesthetic Medical International Holdings Group Ltd", "cik": 1757143, "ticker": "PAIYY", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-23", "accession": "0001185185-26-001477", "filing_url": "https://www.sec.gov/Archives/edgar/data/1757143/000118518526001477/0001185185-26-001477-index.htm", "headline": "Aesthetic Medical International Holdings Group Ltd reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-25", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 728, "weakness_first_reported": "2024-04-25", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In making this assessment, it used the criteria established within the Internal Control\u2014Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) (2013 framework). Based on this assessment, our management has concluded that, as of December 31, 2025, our internal control over financial reporting was effective. We did not identify any material weaknesses in our internal control over financial reporting during the reporting period. As defined in the standards\u2026", "prior_accession": "0001410578-25-000920", "prior_url": "https://www.sec.gov/Archives/edgar/data/1757143/000141057825000920/paiyy-20241231x20f.htm" }, { "id": "98392216fba75306", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Acadia Healthcare Company, Inc.", "cik": 1520697, "ticker": "ACHC", "sic_desc": "Services", "size_tier": "large", "public_float": 6100000000.0, "form": "8-K", "filed": "2026-04-23", "accession": "0001193125-26-173769", "filing_url": "https://www.sec.gov/Archives/edgar/data/1520697/000119312526173769/0001193125-26-173769-index.htm", "headline": "Acadia Healthcare Company, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e2c02f0c6c1c5e42", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Winning Catering Group, Inc.", "cik": 1503658, "ticker": "WNHK", "sic_desc": "Real estate", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-04-22", "accession": "0001493152-26-018583", "filing_url": "https://www.sec.gov/Archives/edgar/data/1503658/000149315226018583/0001493152-26-018583-index.htm", "headline": "Winning Catering Group, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-11-04", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Going Concern The Company\u2019s current cash resources are expected to be sufficient only to cover minimal administrative and reporting costs for a limited period. The Company does not have any commitments for additional financing and will require either additional capital or a strategic transaction to continue its existence and satisfy ongoing reporting obligations. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from this uncertainty. 7 On May 30, 2025, the\u2026", "prior_accession": "0001493152-25-020765", "prior_url": "https://www.sec.gov/Archives/edgar/data/1503658/000149315225020765/form10-q.htm" }, { "id": "3e5977a335d51f73", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "TENAX THERAPEUTICS, INC.", "cik": 34956, "ticker": "TENX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 23840749.0, "form": "8-K", "filed": "2026-04-22", "accession": "0001193125-26-168521", "filing_url": "https://www.sec.gov/Archives/edgar/data/34956/000119312526168521/0001193125-26-168521-index.htm", "headline": "TENAX THERAPEUTICS, INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "70784476766ddfc3", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Reborn Coffee, Inc.", "cik": 1707910, "ticker": "REBN", "sic_desc": "Restaurants", "size_tier": "small", "public_float": 27855356.0, "form": "10-K", "filed": "2026-04-22", "accession": "0001213900-26-046490", "filing_url": "https://www.sec.gov/Archives/edgar/data/1707910/000121390026046490/0001213900-26-046490-index.htm", "headline": "Reborn Coffee, Inc. cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-07 beginning with its Form 10-K for the year ended December 31, 2025." ], "new_standards": [ "2023-07", "2024-03" ], "prior_filed": "2025-03-31", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-07 beginning with its Form 10-K for the year ended December 31, 2025.", "prior_accession": "0001213900-25-026307", "prior_url": "https://www.sec.gov/Archives/edgar/data/1707910/000121390025026307/ea0236048-10k_reborn.htm" }, { "id": "d9b39f3db0d0332a", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Pony AI Inc.", "cik": 1969302, "ticker": "PONY", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-22", "accession": "0001104659-26-046406", "filing_url": "https://www.sec.gov/Archives/edgar/data/1969302/000110465926046406/0001104659-26-046406-index.htm", "headline": "Pony AI Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-25", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 362, "weakness_first_reported": "2025-04-25", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Opinion on Internal Control over Financial Reporting We have audited the internal control over financial reporting of Pony AI Inc. and its subsidiaries (the \u201cCompany\u201d) as of December 31, 2025, based on criteria established in Internal Control \u2014 Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on\u2026", "prior_accession": "0001410578-25-000895", "prior_url": "https://www.sec.gov/Archives/edgar/data/1969302/000141057825000895/pony-20241231x20f.htm" }, { "id": "230d48127efdab4e", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "IT TECH PACKAGING, INC.", "cik": 1358190, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2190567.0, "form": "8-K", "filed": "2026-04-22", "accession": "0001213900-26-046612", "filing_url": "https://www.sec.gov/Archives/edgar/data/1358190/000121390026046612/0001213900-26-046612-index.htm", "headline": "IT TECH PACKAGING, INC.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d4fd85b6e168481c", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "CLOUDASTRUCTURE, INC.", "cik": 1709628, "ticker": "", "sic_desc": "Computer services", "size_tier": "small", "public_float": 37952272.0, "form": "8-K", "filed": "2026-04-22", "accession": "0001683168-26-003135", "filing_url": "https://www.sec.gov/Archives/edgar/data/1709628/000168316826003135/0001683168-26-003135-index.htm", "headline": "CLOUDASTRUCTURE, INC. dismissed Bush & Associates CPA LLC and engaged TAAD LLP", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Bush & Associates CPA LLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "TAAD LLP", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9209656ab973dfad", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CENTRAL PUERTO S.A.", "cik": 1717161, "ticker": "CEPU", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-22", "accession": "0001292814-26-002446", "filing_url": "https://www.sec.gov/Archives/edgar/data/1717161/000129281426002446/0001292814-26-002446-index.htm", "headline": "CENTRAL PUERTO S.A. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-06-27", "prior_form": "20-F/A", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001292814-25-002515", "prior_url": "https://www.sec.gov/Archives/edgar/data/1717161/000129281425002515/cepuform20fa_2024.htm" }, { "id": "6e90dc41958a25da", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BestGofer Inc.", "cik": 1722556, "ticker": "BGFR", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q/A", "filed": "2026-04-22", "accession": "0001722556-26-000014", "filing_url": "https://www.sec.gov/Archives/edgar/data/1722556/000172255626000014/0001722556-26-000014-index.htm", "headline": "BestGofer Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 8, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended February 28, 2026 by the prescribed due date of April 14, 2026. On April 8, 2026, the Company\u2019s Board of Directors dismissed Barton CPA PLLC as the Company\u2019s independent registered public accounting firm and appointed Sadler, Gibb Associates, LLC as the Company\u2019s new independent registered public accounting firm, as reported on the Current Report on Form 8-K filed on April 14, 2026 (accession number 0001722556-26-000006). Subsequently, on April 14, 2026, the Board of Directors terminated the engagement of Sadler, Gibb Associates, LLC and reappointed Barton CPA PLLC as the Company\u2019s independent\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended February 28, 2026 by the prescribed due date of April 14, 2026. On April 8, 2026, the Company\u2019s Board of Directors dismissed Barton CPA PLLC as the Company\u2019s independent registered public accounting firm and appointed Sadler, Gibb Associates, LLC as the Company\u2019s new independent registered public accounting firm, as reported on the Current Report on Form 8-K filed on April 14, 2026 (accession number 0001722556-26-000006). Subsequently, on April 14, 2026, the Board of Directors terminated the engagement of Sadler, Gibb Associates, LLC and reappointed Barton CPA PLLC as the Company\u2019s independent\u2026", "prior_accession": "", "prior_url": "" }, { "id": "05df7c13ee9bfd20", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Voyager Therapeutics, Inc.", "cik": 1640266, "ticker": "VYGR", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 407600000.0, "form": "8-K", "filed": "2026-04-21", "accession": "0001104659-26-045997", "filing_url": "https://www.sec.gov/Archives/edgar/data/1640266/000110465926045997/0001104659-26-045997-index.htm", "headline": "Voyager Therapeutics, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f8cb6e627b943141", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.", "cik": 1350156, "ticker": "", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 494059.0, "form": "8-K", "filed": "2026-04-21", "accession": "0001079973-26-000518", "filing_url": "https://www.sec.gov/Archives/edgar/data/1350156/000107997326000518/0001079973-26-000518-index.htm", "headline": "PREAXIA HEALTH CARE PAYMENT SYSTEMS INC. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "57da54038274a9c1", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "KiNRG, Inc.", "cik": 95572, "ticker": "", "sic_desc": "Mining", "size_tier": "small", "public_float": 27172316.0, "form": "8-K", "filed": "2026-04-21", "accession": "0001213900-26-045740", "filing_url": "https://www.sec.gov/Archives/edgar/data/95572/000121390026045740/0001213900-26-045740-index.htm", "headline": "KiNRG, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "M&K CPAS, PLLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "5b91afd4ffdad273", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CASI Pharmaceuticals, Inc.", "cik": 1962738, "ticker": "CASIF", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-04-21", "accession": "0001104659-26-045634", "filing_url": "https://www.sec.gov/Archives/edgar/data/1962738/000110465926045634/0001104659-26-045634-index.htm", "headline": "CASI Pharmaceuticals, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 21, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) within the prescribed period because U.S. GAAP financial statements of the Company are not yet available. The Company expects to file its Form 20-F once the financial statements for inclusion therein become available. Based on currently available information, management anticipates it will disclose, in the Form 20-F, that there remains substantial doubt about the Company\u2019s ability to continue as a going concern.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended December 31, 2025 (the \u201cForm 20-F\u201d) within the prescribed period because U.S. GAAP financial statements of the Company are not yet available. The Company expects to file its Form 20-F once the financial statements for inclusion therein become available. Based on currently available information, management anticipates it will disclose, in the Form 20-F, that there remains substantial doubt about the Company\u2019s ability to continue as a going concern.", "prior_accession": "", "prior_url": "" }, { "id": "4d200473efb07640", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Beta Bionics, Inc.", "cik": 1674632, "ticker": "BBNX", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 631998349.0, "form": "10-Q", "filed": "2026-04-21", "accession": "0001193125-26-166843", "filing_url": "https://www.sec.gov/Archives/edgar/data/1674632/000119312526166843/0001193125-26-166843-index.htm", "headline": "Beta Bionics, Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Diluted net loss per share is computed by giving effect to all potentially dilutive securities outstanding during the period, unless their effect is anti-dilutive.", "The amounts presented below represent potentially dilutive securities outstanding during the period, including both vested and unvested awards, that were excluded from the calculation of diluted net loss per share as their effect would have been anti-dilutive." ], "prior_filed": "2025-10-28", "prior_form": "10-Q", "similarity": 0.516, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Diluted net loss per share is computed by giving effect to all potentially dilutive securities outstanding during the period, unless their effect is anti-dilutive.", "prior_accession": "0001193125-25-253538", "prior_url": "https://www.sec.gov/Archives/edgar/data/1674632/000119312525253538/bbnx-20250930.htm" }, { "id": "b6b7feb45841e485", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Amprius Technologies, Inc.", "cik": 1899287, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 518400000.0, "form": "8-K", "filed": "2026-04-21", "accession": "0001899287-26-000022", "filing_url": "https://www.sec.gov/Archives/edgar/data/1899287/000189928726000022/0001899287-26-000022-index.htm", "headline": "Amprius Technologies, Inc. dismissed BDO and engaged Deloitte", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "BDO", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Deloitte", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "de0e592a4f1391ea", "signal_type": 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"signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Snap Inc", "cik": 1564408, "ticker": "SNAP", "sic_desc": "Computer services", "size_tier": "mega", "public_float": 21500000000.0, "form": "8-K", "filed": "2026-04-20", "accession": "0001193125-26-164232", "filing_url": "https://www.sec.gov/Archives/edgar/data/1564408/000119312526164232/0001193125-26-164232-index.htm", "headline": "Snap Inc's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "101be5a62e425c44", "signal_type": 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"label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "REALLOYS INC.", "cik": 1567900, "ticker": "", "sic_desc": "Mining", "size_tier": "small", "public_float": 15779834.0, "form": "8-K", "filed": "2026-04-20", "accession": "0001185185-26-001435", "filing_url": "https://www.sec.gov/Archives/edgar/data/1567900/000118518526001435/0001185185-26-001435-index.htm", "headline": "REALLOYS INC. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Victor Mokuolo CPA PLLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "04e8d7df5cd1869d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Purebase Corp", "cik": 1575858, "ticker": "PUBC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 4408132.0, "form": "8-K", "filed": "2026-04-20", "accession": "0001493152-26-018058", "filing_url": "https://www.sec.gov/Archives/edgar/data/1575858/000149315226018058/0001493152-26-018058-index.htm", "headline": "Purebase Corp's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3e99a36a20c9e330", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "MAGNITE, INC.", "cik": 1595974, "ticker": "MGNI", "sic_desc": "Computer services", "size_tier": "large", "public_float": 2045628555.0, "form": "8-K", "filed": "2026-04-20", "accession": "0001595974-26-000016", "filing_url": "https://www.sec.gov/Archives/edgar/data/1595974/000159597426000016/0001595974-26-000016-index.htm", "headline": "MAGNITE, INC.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "80b9006d61a7566b", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Laser Photonics Corp", "cik": 1807887, "ticker": "LASE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 26131561.0, "form": "10-K", "filed": "2026-04-20", "accession": "0001493152-26-018110", "filing_url": "https://www.sec.gov/Archives/edgar/data/1807887/000149315226018110/0001493152-26-018110-index.htm", "headline": "Laser Photonics Corp changed its revenue recognition disclosure", "evidence": { "new_language": [ "Affiliate revenue is recognized when the Company satisfies its performance obligations under the affiliate agreement, which typically occurs when the affiliate completes a qualifying transaction or when the Company provides agreed-upon services.", "The transaction price is determined based on the contractual terms with the affiliate, and revenue is recorded in the amount the Company expects to receive." ], "prior_filed": "2025-06-24", "prior_form": "10-K", "similarity": 0.089, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Affiliate revenue is recognized when the Company satisfies its performance obligations under the affiliate agreement, which typically occurs when the affiliate completes a qualifying transaction or when the Company provides agreed-upon services.", "prior_accession": "0001641172-25-016194", "prior_url": "https://www.sec.gov/Archives/edgar/data/1807887/000164117225016194/form10-k.htm" }, { "id": "79ae4108a8cd1727", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Karbon-X Corp.", "cik": 1729637, "ticker": "KARX", "sic_desc": "Cosmetics and toiletries", "size_tier": "small", "public_float": 32131927.0, "form": "10-Q", "filed": "2026-04-20", "accession": "0001477932-26-002423", "filing_url": "https://www.sec.gov/Archives/edgar/data/1729637/000147793226002423/0001477932-26-002423-index.htm", "headline": "Karbon-X Corp. cited accounting standard ASU 2016-13 for the first time in this filing series", "evidence": { "adopted": [ "2016-13" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Credit Losses The Company adopted ASU 2016-13, Financial Instruments \u2014 Credit Losses (Topic 326), and applies a forward-looking CECL model to estimate lifetime expected credit losses on financial assets carried at amortized cost, including this loan receivable and accounts receivable." ], "new_standards": [ "2016-13" ], "prior_filed": "2026-01-20", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "Credit Losses The Company adopted ASU 2016-13, Financial Instruments \u2014 Credit Losses (Topic 326), and applies a forward-looking CECL model to estimate lifetime expected credit losses on financial assets carried at amortized cost, including this loan receivable and accounts receivable.", "prior_accession": "0001477932-26-000285", "prior_url": "https://www.sec.gov/Archives/edgar/data/1729637/000147793226000285/karx_10q.htm" }, { "id": "b0e1cdfdacc7c0a7", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "HYDROFARM HOLDINGS GROUP, INC.", "cik": 1695295, "ticker": "", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 30000000.0, "form": "8-K", "filed": "2026-04-20", "accession": "0001437749-26-012705", "filing_url": "https://www.sec.gov/Archives/edgar/data/1695295/000143774926012705/0001437749-26-012705-index.htm", "headline": "HYDROFARM HOLDINGS GROUP, INC. moved from Deloitte to CBIZ", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Deloitte", "predecessor_tier": "big_four", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "CBIZ", "successor_tier": "national", "tier_downgrade": true, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6fd7369aaec3cc95", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Fermi Inc.", "cik": 2071778, "ticker": "FRMI", "sic_desc": "Real estate investment trusts", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-04-20", "accession": "0001213900-26-045351", "filing_url": "https://www.sec.gov/Archives/edgar/data/2071778/000121390026045351/0001213900-26-045351-index.htm", "headline": "Fermi Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "50cc493793b4a798", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Elong Power Holding Ltd.", "cik": 2015691, "ticker": "ELPW", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-20", "accession": "0001493152-26-018104", "filing_url": "https://www.sec.gov/Archives/edgar/data/2015691/000149315226018104/0001493152-26-018104-index.htm", "headline": "Elong Power Holding Ltd. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-09-22", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 210, "weakness_first_reported": "2025-09-22", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our management evaluated the effectiveness of our internal control over financial reporting, as required by Rule 13a-15(c) of the Exchange Act, based on criteria established in the framework in Internal Control-Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on this evaluation, our management has concluded that our internal control over financial reporting was effective as of December 31, 2025. Because of its inherent limitations, internal control\u2026", "prior_accession": "0001493152-25-014353", "prior_url": "https://www.sec.gov/Archives/edgar/data/2015691/000149315225014353/form20-f.htm" }, { "id": "f97fab1a718d0e94", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Damora Therapeutics, Inc.", "cik": 1800315, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 12300000.0, "form": "8-K", "filed": "2026-04-20", "accession": "0001193125-26-163909", "filing_url": "https://www.sec.gov/Archives/edgar/data/1800315/000119312526163909/0001193125-26-163909-index.htm", "headline": "Damora Therapeutics, Inc. dismissed its auditor and engaged EY", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "EY", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "49410053a5c201dc", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Chanson International Holding", "cik": 1825349, "ticker": "CHSN", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-20", "accession": "0001213900-26-045625", "filing_url": "https://www.sec.gov/Archives/edgar/data/1825349/000121390026045625/0001213900-26-045625-index.htm", "headline": "Chanson International Holding disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-04", "prior_form": "20-F", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "In addition, the Company has experienced delays in the settlement of accounts payable and has extended payment terms with suppliers as part of its working capital management practices. These conditions, when considered in the aggregate, raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the issuance date of these consolidated financial statements. F- 11 During the year ended December 31, 2025, the Company made payments for long term debt investments of $46.1 million. The increased long-term debt investments were part of the Company\u2019s\u2026", "prior_accession": "0001213900-25-028989", "prior_url": "https://www.sec.gov/Archives/edgar/data/1825349/000121390025028989/ea0236996-20f_chansoninter.htm" }, { "id": "2a0a13f7ae48f0c0", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "AMC Robotics Corp", "cik": 1937891, "ticker": "AMCI", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 58622752.0, "form": "10-K", "filed": "2026-04-20", "accession": "0001493152-26-018144", "filing_url": "https://www.sec.gov/Archives/edgar/data/1937891/000149315226018144/0001493152-26-018144-index.htm", "headline": "AMC Robotics Corp reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-04-14", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "GAAP. Management assessed the effectiveness of our internal control over financial reporting as of December 31, 2025 using the criteria set forth in Internal Control\u2014Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on this assessment, management concluded that our internal control over financial reporting was not effective as of December 31, 2025 because material weaknesses existed. The material weaknesses that have been identified for AMC are as\u2026", "prior_accession": "0001641172-25-004572", "prior_url": "https://www.sec.gov/Archives/edgar/data/1937891/000164117225004572/form10-k.htm" }, { "id": "7ea1a6b6cb3bb8fc", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Webstar Technology Group Inc.", "cik": 1645155, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 11151622.0, "form": "8-K", "filed": "2026-04-17", "accession": "0001493152-26-017774", "filing_url": "https://www.sec.gov/Archives/edgar/data/1645155/000149315226017774/0001493152-26-017774-index.htm", "headline": "Webstar Technology Group Inc. dismissed its auditor and engaged Victor Mokuolu, CPA PLLC", "evidence": { "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Victor Mokuolu, CPA PLLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "859eddc9272f0d93", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Volato Group, Inc.", "cik": 1853070, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 11227045.0, "form": "8-K", "filed": "2026-04-17", "accession": "0001493152-26-017829", "filing_url": "https://www.sec.gov/Archives/edgar/data/1853070/000149315226017829/0001493152-26-017829-index.htm", "headline": "Volato Group, Inc. dismissed Elliott Davis, PLLC and engaged TAAD, LLP", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Elliott Davis, PLLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "TAAD LLP", "successor_tier": "other", "why": "The company's independent registered accounting firm changed.", "successor_auditor_as_filed": "TAAD, LLP" }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f982f79821ab9212", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Texas Pacific Land Corp", "cik": 1811074, "ticker": "TPL", "sic_desc": "Finance, insurance and real estate", "size_tier": "mega", "public_float": 20000000000.0, "form": "CORRESP", "filed": "2026-04-17", "accession": "0001104659-25-098757", "filing_url": "https://www.sec.gov/Archives/edgar/data/1811074/000110465925098757/0001104659-25-098757-index.htm", "headline": "Texas Pacific Land Corp responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-10-10", "published_on_edgar": "2026-04-17", "reviewing": "Texas Pacific Land Corporation Form 10-K for the Fiscal Year ended December 31, 2024 Filed February 19, 2025 File No. 001-39804 Ladies and Gentlemen: On behalf ", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Non-GAAP measures", "Income taxes", "Share-based compensation" ], "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." }, "quote": "We note that you have not previously disclosed reserves estimates in a filing with the Commission and that you are disclosing material additions to your reserves estimates. Accordingly, explain to us how you considered providing a general discussion of the technologies used to establish the appropriate level of certainty for reserves estimates from material properties included in the total reserves disclosed. See\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d2f23b82eff56e71", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Texas Pacific Land Corp", "cik": 1811074, "ticker": "TPL", "sic_desc": "Finance, insurance and real estate", "size_tier": "mega", "public_float": 20000000000.0, "form": "UPLOAD", "filed": "2026-04-17", "accession": "0000000000-25-010229", "filing_url": "https://www.sec.gov/Archives/edgar/data/1811074/000000000025010229/0000000000-25-010229-index.htm", "headline": "SEC staff questioned Texas Pacific Land Corp's accounting for MD&A", "evidence": { "cited_sections": [ "Item 1204 of Regulation S-K. Non-GAAP Performance Measures, page 27" ], "direction": "staff to company", "letter_dated": "2025-09-19", "published_on_edgar": "2026-04-17", "reviewing": "Texas Pacific Land Corporation Form 10-K for the Fiscal Year ended December 31, 2024 Filed February 19, 2025 File No. 001-39804 Dear Tyler Glover: We have revie", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Non-GAAP measures", "Income taxes" ], "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." }, "quote": "We note that you have not previously disclosed reserves estimates in a filing with the Commission and that you are disclosing material additions to your reserves estimates. Accordingly, explain to us how you considered providing a general discussion of the technologies used to establish the appropriate level of certainty for reserves estimates from material properties included in the total reserves disclosed. See\u2026", "prior_accession": "", "prior_url": "" }, { "id": "148356b347ba461f", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Stagwell Inc", "cik": 876883, "ticker": "STGW", "sic_desc": "Services", "size_tier": "mid", "public_float": 594000000.0, "form": "UPLOAD", "filed": "2026-04-17", "accession": "0000000000-25-010174", "filing_url": "https://www.sec.gov/Archives/edgar/data/876883/000000000025010174/0000000000-25-010174-index.htm", "headline": "SEC staff questioned Stagwell Inc's accounting for income taxes", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-18", "published_on_edgar": "2026-04-17", "reviewing": "Stagwell Inc Form 10-K for Fiscal Year Ended December 31, 2024 File No. 001-13718 Filed March 11, 2025 Dear Frank Lanuto: We have limited our review of your fil", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Income taxes" ], "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." }, "quote": "Please revise your annual and interim period disclosures as appropriate. Note merely citing amounts reported in the statement of cash flows may not be useful to investors without discussing underlying factors, particularly in regard to material changes in working capital items. Of further note, cash paid for income taxes decreased in fiscal 2024 from fiscal 2023 by approximately $22 million that appears to be a\u2026", "prior_accession": "", "prior_url": "" }, { "id": "94f6574ffeaf70e2", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "SUNRISE REAL ESTATE GROUP INC", "cik": 1083490, "ticker": "SRRE", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 4036163.0, "form": "10-K", "filed": "2026-04-17", "accession": "0001104659-26-044877", "filing_url": "https://www.sec.gov/Archives/edgar/data/1083490/000110465926044877/0001104659-26-044877-index.htm", "headline": "SUNRISE REAL ESTATE GROUP INC said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-04-29", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Going Concern Matter As discussed in Note 2 to the financial statements, the Company has incurred recurring losses from operations in recent years, including net losses of $21,423,479 and $18,332,392 for the fiscal years ended December 31, 2025 and 2024, respectively, primarily attributable to the prolonged downturn in the People's Republic of China real estate industry. These conditions raise substantial doubt about the Company's ability to continue as a going concern. Management\u2019s plans in regard to this matter are described in Note 2. After consideration of management's plans, substantial\u2026", "prior_accession": "0001410578-25-000979", "prior_url": "https://www.sec.gov/Archives/edgar/data/1083490/000141057825000979/srre-20241231x10k.htm" }, { "id": "d8cfa3331295d53a", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Polestar Automotive Holding UK PLC", "cik": 1884082, "ticker": "PSNY", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-17", "accession": "0001884082-26-000006", "filing_url": "https://www.sec.gov/Archives/edgar/data/1884082/000188408226000006/0001884082-26-000006-index.htm", "headline": "Polestar Automotive Holding UK PLC no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-05-09", "prior_form": "20-F", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Going concern Refer to Note 1 - Basis of preparation in the accompanying Consolidated Financial Statements for further details on management's going concern assessment, including its conclusion that there is a material uncertainty related to the execution of management's liquidity and funding plan that casts substantial doubt upon Polestar's ability to continue as a going concern. Cash flows All figures presented in the table below are in thousands of U.S. dollars unless otherwise stated. For the year ended December 31, 2025 2024 2023 Cash used for operating activities (914,989) (991,209)\u2026", "prior_accession": "0001884082-25-000012", "prior_url": "https://www.sec.gov/Archives/edgar/data/1884082/000188408225000012/psny-20241231.htm" }, { "id": "dee163cc054d35d3", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Navan, Inc.", "cik": 1639723, "ticker": "NAVN", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 1400000000.0, "form": "8-K", "filed": "2026-04-17", "accession": "0001628280-26-025732", "filing_url": "https://www.sec.gov/Archives/edgar/data/1639723/000162828026025732/0001628280-26-025732-index.htm", "headline": "Navan, Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9ce1bcf3a53d7588", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Meiwu Technology Co Ltd", "cik": 1787803, "ticker": "WNW", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-17", "accession": "0001493152-26-017159", "filing_url": "https://www.sec.gov/Archives/edgar/data/1787803/000149315226017159/0001493152-26-017159-index.htm", "headline": "Meiwu Technology Co Ltd cited accounting standard ASU 2016-13 for the first time in this filing series", "evidence": { "adopted": [ "2016-13" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Since January 1, 2024, the Company adopted Accounting Standards Update (\u201cASU\u201d) No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (\u201cASU 2016-13\u201d), using the modified retrospective transition method." ], "new_standards": [ "2016-13", "2024-04", "2025-05", "2025-07", "2025-08", "2025-11", "2025-12" ], "prior_filed": "2025-05-14", "prior_form": "20-F", "restates_existing_policy": false, "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." }, "quote": "Since January 1, 2024, the Company adopted Accounting Standards Update (\u201cASU\u201d) No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (\u201cASU 2016-13\u201d), using the modified retrospective transition method.", "prior_accession": "0001641172-25-010279", "prior_url": "https://www.sec.gov/Archives/edgar/data/1787803/000164117225010279/form20-f.htm" }, { "id": "9b09f3779f0a039d", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Meiwu Technology Co Ltd", "cik": 1787803, "ticker": "WNW", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-17", "accession": "0001493152-26-017159", "filing_url": "https://www.sec.gov/Archives/edgar/data/1787803/000149315226017159/0001493152-26-017159-index.htm", "headline": "Meiwu Technology Co Ltd changed its revenue recognition disclosure", "evidence": { "new_language": [ "This new guidance provides a five-step analysis in determining when and how revenue is recognized.", "Under the new guidance, revenue is recognized when a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration which the entity expects to receive in exchange for those goods or services." ], "prior_filed": "2025-05-14", "prior_form": "20-F", "similarity": 0.284, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "This new guidance provides a five-step analysis in determining when and how revenue is recognized.", "prior_accession": "0001641172-25-010279", "prior_url": "https://www.sec.gov/Archives/edgar/data/1787803/000164117225010279/form20-f.htm" }, { "id": "18c0d0960842abfe", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "LanzaTech Global, Inc.", "cik": 1843724, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 204694359.0, "form": "8-K/A", "filed": "2026-04-17", "accession": "0001628280-26-025865", "filing_url": "https://www.sec.gov/Archives/edgar/data/1843724/000162828026025865/0001628280-26-025865-index.htm", "headline": "LanzaTech Global, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "af1efb896b13c17c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "J.Jill, Inc.", "cik": 1687932, "ticker": "JILL", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 256167545.0, "form": "8-K", "filed": "2026-04-17", "accession": "0001193125-26-161571", "filing_url": "https://www.sec.gov/Archives/edgar/data/1687932/000119312526161571/0001193125-26-161571-index.htm", "headline": "J.Jill, Inc.'s Chief Accounting Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "382e9e07a2c73261", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Hafnia Ltd", "cik": 1815779, "ticker": "HAFN", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-17", "accession": "0001140361-26-015278", "filing_url": "https://www.sec.gov/Archives/edgar/data/1815779/000114036126015278/0001140361-26-015278-index.htm", "headline": "Hafnia Ltd reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-04-30", "prior_form": "20-F", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "The Group implemented these remedial steps and successfully tested the related internal controls. As a result, the Group concluded that the remediation efforts resulted in the elimination of the previously identified material weaknesses as of December 31, 2025. While these material weaknesses have been remediated, the Group cannot assure you that the Group will not in the future have additional material weaknesses. Material weaknesses may still exist when we report in the future on the effectiveness of the Group\u2019s\u2026", "prior_accession": "0001140361-25-016487", "prior_url": "https://www.sec.gov/Archives/edgar/data/1815779/000114036125016487/ef20041397.htm" }, { "id": "d4cea88921108b88", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "HUGOTON ROYALTY TRUST", "cik": 862022, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-04-17", "accession": "0001193125-26-161712", "filing_url": "https://www.sec.gov/Archives/edgar/data/862022/000119312526161712/0001193125-26-161712-index.htm", "headline": "HUGOTON ROYALTY TRUST reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0ea1c1da39f1ff9d", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "GREENWAY TECHNOLOGIES, INC. & SUBSIDIARIES", "cik": 1572386, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 27761470.0, "form": "8-K", "filed": "2026-04-17", "accession": "0001493152-26-017801", "filing_url": "https://www.sec.gov/Archives/edgar/data/1572386/000149315226017801/0001493152-26-017801-index.htm", "headline": "GREENWAY TECHNOLOGIES, INC. & SUBSIDIARIES's auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Stephano Slack LLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed.", "successor_auditor_as_filed": "Stephano Slack, LLC" }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "28d29abf856ce3e8", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "GLOBAL TECH INDUSTRIES GROUP, INC.", "cik": 356590, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-04-17", "accession": "0001493152-26-017768", "filing_url": "https://www.sec.gov/Archives/edgar/data/356590/000149315226017768/0001493152-26-017768-index.htm", "headline": "GLOBAL TECH INDUSTRIES GROUP, INC.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3d797793c01da0aa", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "FTAI Infrastructure Inc.", "cik": 1899883, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 864000000.0, "form": "8-K", "filed": "2026-04-17", "accession": "0001140361-26-015294", "filing_url": "https://www.sec.gov/Archives/edgar/data/1899883/000114036126015294/0001140361-26-015294-index.htm", "headline": "FTAI Infrastructure Inc. dismissed EY and engaged KPMG", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "EY", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "KPMG", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8799f2cd0a2bbcd4", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "FDCTECH, INC.", "cik": 1722731, "ticker": "FDCT", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 20284067.0, "form": "10-K", "filed": "2026-04-17", "accession": "0001493152-26-017945", "filing_url": "https://www.sec.gov/Archives/edgar/data/1722731/000149315226017945/0001493152-26-017945-index.htm", "headline": "FDCTECH, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern Consideration These consolidated financial statements have been prepared on a going concern basis, which assumes the Company will continue its operations for the foreseeable future and will be able to realize its assets and discharge its liabilities in the normal course of business. Management has evaluated the Company\u2019s ability to continue as a going concern in accordance with Financial Accounting Standards Board (\u201cFASB\u201d) Accounting Standards Codification (\u201cASC\u201d) Subtopic 205-40, Presentation of Financial Statements\u2014Going Concern. The Company\u2019s assessment of going concern\u2026", "prior_accession": "0001641172-25-001853", "prior_url": "https://www.sec.gov/Archives/edgar/data/1722731/000164117225001853/form10-k.htm" }, { "id": "95d791968bb8290a", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "EQUUS TOTAL RETURN, INC.", "cik": 878932, "ticker": "EQS", "sic_desc": "", "size_tier": "small", "public_float": 8642891.0, "form": "10-K", "filed": "2026-04-17", "accession": "0001712543-26-000024", "filing_url": "https://www.sec.gov/Archives/edgar/data/878932/000171254326000024/0001712543-26-000024-index.htm", "headline": "EQUUS TOTAL RETURN, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-12-18", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern Uncertainty The accompanying financial statements have been prepared assuming that the Fund will continue as a going concern. As discussed in Note 2 to the financial statements, the Fund has insufficient operating cash flows and cash on hand that raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These financial statements and the selected per share data\u2026", "prior_accession": "0001096906-25-002133", "prior_url": "https://www.sec.gov/Archives/edgar/data/878932/000109690625002133/equus_10ka.htm" }, { "id": "c2dd429879d9b221", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "EQUUS TOTAL RETURN, INC.", "cik": 878932, "ticker": "EQS", "sic_desc": "", "size_tier": "small", "public_float": 8642891.0, "form": "10-K", "filed": "2026-04-17", "accession": "0001712543-26-000024", "filing_url": "https://www.sec.gov/Archives/edgar/data/878932/000171254326000024/0001712543-26-000024-index.htm", "headline": "EQUUS TOTAL RETURN, INC. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-12-18", "prior_form": "10-K/A", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management identified a material weakness in the Company\u2019s internal control over financial reporting relating to the measurement and assessment of complex accounting transactions, including warrants. A material error was identified in the related account balances and disclosures. Management concluded that since this accounting error was not identified by existing procedures, this control deficiency constitutes a material weakness. We believe our planned actions to enhance our processes and controls will address\u2026", "prior_accession": "0001096906-25-002133", "prior_url": "https://www.sec.gov/Archives/edgar/data/878932/000109690625002133/equus_10ka.htm" }, { "id": "92978ad0d770421d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Doximity, Inc.", "cik": 1516513, "ticker": "DOCS", "sic_desc": "Services", "size_tier": "large", "public_float": 9860000000.0, "form": "8-K", "filed": "2026-04-17", "accession": "0001516513-26-000014", "filing_url": "https://www.sec.gov/Archives/edgar/data/1516513/000151651326000014/0001516513-26-000014-index.htm", "headline": "Doximity, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e3678f8f339ad846", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "DouYu International Holdings Ltd", "cik": 1762417, "ticker": "DOYU", "sic_desc": "Computer services", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-17", "accession": "0001104659-26-044566", "filing_url": "https://www.sec.gov/Archives/edgar/data/1762417/000110465926044566/0001104659-26-044566-index.htm", "headline": "DouYu International Holdings Ltd changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Group has evaluated and determined that it is the principal and views the users to be its customers.", "Its control is evidenced by the Group\u2019s sole ability to monetize the virtual items before they are transferred to users, and is further supported by the Group being primarily responsible to the users for the delivery of the virtual items as well as having full discretion in establishing pricing for the virtual items." ], "prior_filed": "2025-04-29", "prior_form": "20-F", "similarity": 0.342, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The Group has evaluated and determined that it is the principal and views the users to be its customers.", "prior_accession": "0001410578-25-000965", "prior_url": "https://www.sec.gov/Archives/edgar/data/1762417/000141057825000965/doyu-20241231x20f.htm" }, { "id": "8f860a1017b7e047", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Crown Equity Holdings, Inc.", "cik": 1103833, "ticker": "", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-04-17", "accession": "0001477932-26-002377", "filing_url": "https://www.sec.gov/Archives/edgar/data/1103833/000147793226002377/0001477932-26-002377-index.htm", "headline": "Crown Equity Holdings, Inc. dismissed its auditor and engaged Vilki & Co", "evidence": { "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Vilki & Co", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9d82b0cea22c21b4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Calor Del Sol Inc.", "cik": 2008027, "ticker": "", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-04-17", "accession": "0001477932-26-002352", "filing_url": "https://www.sec.gov/Archives/edgar/data/2008027/000147793226002352/0001477932-26-002352-index.htm", "headline": "Calor Del Sol Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 31, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant has experienced delays in completing its financial statements for the fiscal year ended January 31, 2026. As a result, the registrant is delayed in filing its Form 10-Q for the fiscal quarter then ended.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant has experienced delays in completing its financial statements for the fiscal year ended January 31, 2026. As a result, the registrant is delayed in filing its Form 10-Q for the fiscal quarter then ended.", "prior_accession": "", "prior_url": "" }, { "id": "7d469d80c3f15718", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "ALBEMARLE CORP", "cik": 915913, "ticker": "ALB", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 11200000000.0, "form": "8-K", "filed": "2026-04-17", "accession": "0000915913-26-000064", "filing_url": "https://www.sec.gov/Archives/edgar/data/915913/000091591326000064/0000915913-26-000064-index.htm", "headline": "ALBEMARLE CORP's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "eef6a285de75e36a", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Viskase Holdings, Inc.", "cik": 727510, "ticker": "", "sic_desc": "Biological products", "size_tier": "small", "public_float": 6814434.0, "form": "8-K", "filed": "2026-04-16", "accession": "0001104659-26-044420", "filing_url": "https://www.sec.gov/Archives/edgar/data/727510/000110465926044420/0001104659-26-044420-index.htm", "headline": "Viskase Holdings, Inc. dismissed its auditor and engaged Grant Thornton", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Grant Thornton", 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"prior_url": "" }, { "id": "53c390de6732f7c6", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Prime Medicine, Inc.", "cik": 1894562, "ticker": "PRME", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 296732308.0, "form": "8-K", "filed": "2026-04-16", "accession": "0001628280-26-025372", "filing_url": "https://www.sec.gov/Archives/edgar/data/1894562/000162828026025372/0001628280-26-025372-index.htm", "headline": "Prime Medicine, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "17992a5750535ffc", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "NEXTNRG, INC.", "cik": 1817004, "ticker": "NXXT", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 92281755.0, "form": "10-K", "filed": "2026-04-16", "accession": "0001493152-26-016896", "filing_url": "https://www.sec.gov/Archives/edgar/data/1817004/000149315226016896/0001493152-26-016896-index.htm", "headline": "NEXTNRG, INC. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-27", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Projections of any evaluation of controls effectiveness to future periods are subject to risks. Over time, controls may become inadequate because of changes in conditions or deterioration in the degree of compliance with policies or procedures. Changes in Internal Control over Financial Reporting During the fiscal quarter ended December 31, 2025, management identified a material weakness in our internal control over financial reporting, as further described in Item 9A of this Annual Report. This material weakness\u2026", "prior_accession": "0001641172-25-000939", "prior_url": "https://www.sec.gov/Archives/edgar/data/1817004/000164117225000939/form10-k.htm" }, { "id": "1556b05880cc6139", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "LanzaTech Global, Inc.", "cik": 1843724, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 204694359.0, "form": "8-K", "filed": "2026-04-16", "accession": "0001628280-26-025564", "filing_url": "https://www.sec.gov/Archives/edgar/data/1843724/000162828026025564/0001628280-26-025564-index.htm", "headline": "LanzaTech Global, Inc. moved from Deloitte to BDO", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Deloitte", "predecessor_tier": "big_four", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "BDO", "successor_tier": "national", "tier_downgrade": true, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c7e2b473ab2b45df", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "KonaTel, Inc.", "cik": 845819, "ticker": "KTEL", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 10634006.0, "form": "10-K", "filed": "2026-04-16", "accession": "0001493152-26-017104", "filing_url": "https://www.sec.gov/Archives/edgar/data/845819/000149315226017104/0001493152-26-017104-index.htm", "headline": "KonaTel, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The adoption of ASU 2023-09 did not have an impact on the Company\u2019s consolidated financial position, results of operations, or cash flows, as the amendments relate solely to income tax disclosures." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-04-15", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The adoption of ASU 2023-09 did not have an impact on the Company\u2019s consolidated financial position, results of operations, or cash flows, as the amendments relate solely to income tax disclosures.", "prior_accession": "0001515971-25-000041", "prior_url": "https://www.sec.gov/Archives/edgar/data/845819/000151597125000041/ktel10k123124.htm" }, { "id": "afe64c16484f9701", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "JOCOM HOLDINGS CORP.", "cik": 1907425, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 12602990.0, "form": "10-K", "filed": "2026-04-16", "accession": "0001493152-26-016945", "filing_url": "https://www.sec.gov/Archives/edgar/data/1907425/000149315226016945/0001493152-26-016945-index.htm", "headline": "JOCOM HOLDINGS CORP. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Performance obligations generally consist of providing access to features, functionalities and content associated with Jocom AI Platform.", "The Company evaluates whether such services are distinct and accounts for them as separate performance obligations if appropriate." ], "prior_filed": "2025-05-05", "prior_form": "10-K", "similarity": 0.01, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Performance obligations generally consist of providing access to features, functionalities and content associated with Jocom AI Platform.", "prior_accession": "0001641172-25-008460", "prior_url": "https://www.sec.gov/Archives/edgar/data/1907425/000164117225008460/form10-k.htm" }, { "id": "326d63a9ffde368e", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "HNO International, Inc.", "cik": 1342916, "ticker": "", "sic_desc": "Mining", "size_tier": "small", "public_float": 24419192.0, "form": "8-K", "filed": "2026-04-16", "accession": "0001342916-26-000019", "filing_url": "https://www.sec.gov/Archives/edgar/data/1342916/000134291626000019/0001342916-26-000019-index.htm", "headline": "HNO International, Inc. dismissed Barton CPA, PLLC and engaged Green Growth CPAs", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Barton CPA PLLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "GreenGrowth CPAs", "successor_tier": "other", "why": "The company's independent registered accounting firm changed.", "predecessor_auditor_as_filed": "Barton CPA, PLLC", "successor_auditor_as_filed": "Green Growth CPAs" }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e21ef0e4a912bdbf", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "ConnectM Technology Solutions, Inc.", "cik": 1895249, "ticker": "CNTM", "sic_desc": "Construction", "size_tier": "small", "public_float": 69535393.0, "form": "10-K", "filed": "2026-04-16", "accession": "0001104659-26-044467", "filing_url": "https://www.sec.gov/Archives/edgar/data/1895249/000110465926044467/0001104659-26-044467-index.htm", "headline": "ConnectM Technology Solutions, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-08-04", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "In addition, the Company\u2019s common stock was delisted from the Nasdaq Capital Market in May 2025, which may limit access to capital markets and adversely impact the Company\u2019s ability to raise additional financing. These conditions, among others, raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date that these consolidated financial statements are issued. Management\u2019s Evaluation Management has evaluated the significance of these conditions in relation to the Company\u2019s ability to meet its obligations as they become due within one year\u2026", "prior_accession": "0001558370-25-010044", "prior_url": "https://www.sec.gov/Archives/edgar/data/1895249/000155837025010044/cntm-20241231x10k.htm" }, { "id": "b0db438b150a5767", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "China Foods Holdings Ltd.", "cik": 1310630, "ticker": "CFOO", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1002008.0, "form": "10-K", "filed": "2026-04-16", "accession": "0001493152-26-016902", "filing_url": "https://www.sec.gov/Archives/edgar/data/1310630/000149315226016902/0001493152-26-016902-index.htm", "headline": "China Foods Holdings Ltd. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-14", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The management has evaluated the Company\u2019s ability to continue as a going concern for at least 12 months from the date of the financial statements. The Company has incurred recurring losses, has a net working capital deficit, and as of December 31, 2025, current liabilities exceeded current assets; accordingly, these conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. In assessing this matter, management considered its current cash resources, expected operating cash flows, and planned actions to preserve liquidity, including continued\u2026", "prior_accession": "0001641172-25-003945", "prior_url": "https://www.sec.gov/Archives/edgar/data/1310630/000164117225003945/form10-k.htm" }, { "id": "32d49cc6e9fc8b72", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Capstone Holding Corp.", "cik": 887151, "ticker": "CAPS", "sic_desc": "Wholesale trade", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-04-16", "accession": "0001437749-26-012459", "filing_url": "https://www.sec.gov/Archives/edgar/data/887151/000143774926012459/0001437749-26-012459-index.htm", "headline": "Capstone Holding Corp. cited accounting standard ASU 2020-06 for the first time in this filing series", "evidence": { "adopted": [ "2020-06" ], "adoption_year_stated": null, "caveat": null, "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": false, "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." }, "quote": "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.", "prior_accession": "0001213900-25-026436", "prior_url": "https://www.sec.gov/Archives/edgar/data/887151/000121390025026436/ea0235933-10k_capstone.htm" }, { "id": "2ffdabd9a26f073e", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "BuzzFeed, Inc.", "cik": 1828972, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 92400000.0, "form": "8-K", "filed": "2026-04-16", "accession": "0001828972-26-000033", "filing_url": "https://www.sec.gov/Archives/edgar/data/1828972/000182897226000033/0001828972-26-000033-index.htm", "headline": "BuzzFeed, Inc. moved from Deloitte to CBIZ", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Deloitte", "predecessor_tier": "big_four", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "CBIZ", "successor_tier": "national", "tier_downgrade": true, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "57b38c5871f80e42", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Axe Compute Inc.", "cik": 1446159, "ticker": "AGPU", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 7965485.0, "form": "8-K", "filed": "2026-04-16", "accession": "0001171843-26-002517", "filing_url": "https://www.sec.gov/Archives/edgar/data/1446159/000117184326002517/0001171843-26-002517-index.htm", "headline": "Axe Compute Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "cbfe49711dd95da4", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Autolus Therapeutics plc", "cik": 1730463, "ticker": "", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 613667644.0, "form": "8-K", "filed": "2026-04-16", "accession": "0001730463-26-000049", "filing_url": "https://www.sec.gov/Archives/edgar/data/1730463/000173046326000049/0001730463-26-000049-index.htm", "headline": "Autolus Therapeutics plc reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7eb84cd124581176", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "XTI Aerospace, Inc.", "cik": 1529113, "ticker": "XTIA", "sic_desc": "Services", "size_tier": "small", "public_float": 29189207.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001213900-26-043785", "filing_url": "https://www.sec.gov/Archives/edgar/data/1529113/000121390026043785/0001213900-26-043785-index.htm", "headline": "XTI Aerospace, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-04-15", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "During the year ended December 31, 2025, the Company incurred a net loss of approximately $68.5 million and used approximately $36.6 million of cash in operating activities. Management has evaluated the Company\u2019s liquidity and capital requirements in accordance with applicable accounting guidance. The Company\u2019s historical operating losses and negative cash flows from operations could raise substantial doubt about its ability to continue as a going concern. The Company\u2019s liquidity position has been supported by capital raising activities during 2025, including public offerings of equity\u2026", "prior_accession": "0001213900-25-032213", "prior_url": "https://www.sec.gov/Archives/edgar/data/1529113/000121390025032213/ea0235307-10k_xtiaerospace.htm" }, { "id": "8be4637027da8a01", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "XTI Aerospace, Inc.", "cik": 1529113, "ticker": "XTIA", "sic_desc": "Services", "size_tier": "small", "public_float": 29189207.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001213900-26-043785", "filing_url": "https://www.sec.gov/Archives/edgar/data/1529113/000121390026043785/0001213900-26-043785-index.htm", "headline": "XTI Aerospace, Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Company is generally the principal in its sales arrangements as it controls the goods prior to transfer to the customer, establishes pricing, bears inventory and credit risk, and is responsible for fulfillment.", "In limited instances, the Company facilitates the sale of third-party service offerings (e.g., product protection programs), for which it acts as an agent and recognizes revenue on a net basis;" ], "prior_filed": "2025-04-15", "prior_form": "10-K", "similarity": 0.069, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The Company is generally the principal in its sales arrangements as it controls the goods prior to transfer to the customer, establishes pricing, bears inventory and credit risk, and is responsible for fulfillment.", "prior_accession": "0001213900-25-032213", "prior_url": "https://www.sec.gov/Archives/edgar/data/1529113/000121390025032213/ea0235307-10k_xtiaerospace.htm" }, { "id": "7db3cc918140b983", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "XCel Brands, Inc.", "cik": 1083220, "ticker": "XELB", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 7346000.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001104659-26-043348", "filing_url": "https://www.sec.gov/Archives/edgar/data/1083220/000110465926043348/0001104659-26-043348-index.htm", "headline": "XCel Brands, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-05-28", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 322, "weakness_first_reported": "2025-05-28", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on our evaluation under the framework described above, our management has concluded that our internal control over financial reporting was effective as of December 31, 2025. This annual report does not include an attestation report of the Company\u2019s independent registered public accounting firm regarding internal control over financial reporting. We were not required to have, nor have we, engaged the Company\u2019s independent registered public accounting firm to perform an audit of internal control over financial\u2026", "prior_accession": "0001558370-25-008172", "prior_url": "https://www.sec.gov/Archives/edgar/data/1083220/000155837025008172/xelb-20241231x10k.htm" }, { "id": "3ccd4f4f29349348", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Webstar Technology Group Inc.", "cik": 1645155, "ticker": "WBSR", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 11151622.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001493152-26-016894", "filing_url": "https://www.sec.gov/Archives/edgar/data/1645155/000149315226016894/0001493152-26-016894-index.htm", "headline": "Webstar Technology Group Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-05-02", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "In addition, as of April 1, 2026, the Purchase Money Promissory Note for a principal amount of $33,700,000 and unpaid accrued interest matured and are in default. These matters raise substantial doubt about the Company\u2019s ability to continue as a going concern. 21 While the Company is attempting to expand operations and increase revenues, the Company\u2019s cash position may not be significant enough to support the Company\u2019s daily operations. Management intends to raise additional funds by way of a public offering or an asset sale transaction. Management believes that the actions presently being\u2026", "prior_accession": "0001641172-25-008374", "prior_url": "https://www.sec.gov/Archives/edgar/data/1645155/000164117225008374/form10-k.htm" }, { "id": "faa49b2cf5a6f6e7", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Webstar Technology Group Inc.", "cik": 1645155, "ticker": "WBSR", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 11151622.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001493152-26-016894", "filing_url": "https://www.sec.gov/Archives/edgar/data/1645155/000149315226016894/0001493152-26-016894-index.htm", "headline": "Webstar Technology Group Inc. cited accounting standard ASU 2021-07 for the first time in this filing series", "evidence": { "adopted": [ "2021-07" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company adopted ASU No. 2021-07 and it did not have a material effect on the Company\u2019s financial statements or disclosures." ], "new_standards": [ "2021-07", "2024-03" ], "prior_filed": "2025-05-02", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU No. 2021-07 and it did not have a material effect on the Company\u2019s financial statements or disclosures.", "prior_accession": "0001641172-25-008374", "prior_url": "https://www.sec.gov/Archives/edgar/data/1645155/000164117225008374/form10-k.htm" }, { "id": "ed7209e9103531c9", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Vivakor, Inc.", "cik": 1450704, "ticker": "VIVK", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 58271094.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001829126-26-003530", "filing_url": "https://www.sec.gov/Archives/edgar/data/1450704/000182912626003530/0001829126-26-003530-index.htm", "headline": "Vivakor, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-05-02", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As discussed in Note 3 to the consolidated financial statements, the Company has a significant working capital deficiency, suffered significant recurring losses from operations, and needs to raise additional funds to meet its obligations and sustain its operations. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 3. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These\u2026", "prior_accession": "0001829126-25-003332", "prior_url": "https://www.sec.gov/Archives/edgar/data/1450704/000182912625003332/vivakor_10ka.htm" }, { "id": "51a22bf43c1a140d", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "VEEA INC.", "cik": 1840317, "ticker": "VEEA", "sic_desc": "Services", "size_tier": "mid", "public_float": 83794294.5, "form": "10-K", "filed": "2026-04-15", "accession": "0001213900-26-043667", "filing_url": "https://www.sec.gov/Archives/edgar/data/1840317/000121390026043667/0001213900-26-043667-index.htm", "headline": "VEEA INC. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-04-15", "prior_form": "10-K", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001213900-25-032215", "prior_url": "https://www.sec.gov/Archives/edgar/data/1840317/000121390025032215/ea0235151-10k_veeainc.htm" }, { "id": "f1b47c1cfa55e658", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "VEEA INC.", "cik": 1840317, "ticker": "VEEA", "sic_desc": "Services", "size_tier": "mid", "public_float": 83794294.5, "form": "10-K", "filed": "2026-04-15", "accession": "0001213900-26-043667", "filing_url": "https://www.sec.gov/Archives/edgar/data/1840317/000121390026043667/0001213900-26-043667-index.htm", "headline": "VEEA INC. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-15", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 4, "weakness_days_reported": 1454, "weakness_first_reported": "2022-04-22", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In making that assessment, management used the criteria based on the framework set forth in Internal Control-Integrated Framework 2013 issued by the Committee of Sponsoring Organizations of the Treadway Commission (\u201cCOSO\u201d). Based on its assessment, our management concluded that, as of December 31, 2025, our internal control over financial reporting was effective. The rules of the SEC do not require, and this Annual Report does not include an attestation report of our independent registered public accounting firm\u2026", "prior_accession": "0001213900-25-032215", "prior_url": "https://www.sec.gov/Archives/edgar/data/1840317/000121390025032215/ea0235151-10k_veeainc.htm" }, { "id": "f33b3880ae4d0cb9", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Traws Pharma, Inc.", "cik": 1130598, "ticker": "TRAW", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 9800000.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001104659-26-043832", "filing_url": "https://www.sec.gov/Archives/edgar/data/1130598/000110465926043832/0001104659-26-043832-index.htm", "headline": "Traws Pharma, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the consolidated financial statements, the Company has incurred recurring losses from operations since inception that raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These consolidated\u2026", "prior_accession": "0001558370-25-006013", "prior_url": "https://www.sec.gov/Archives/edgar/data/1130598/000155837025006013/tmb-20241231x10ka.htm" }, { "id": "42227914365256bc", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Transcode Therapeutics, Inc.", "cik": 1829635, "ticker": "RNAZ", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 7300000.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001104659-26-043810", "filing_url": "https://www.sec.gov/Archives/edgar/data/1829635/000110465926043810/0001104659-26-043810-index.htm", "headline": "Transcode Therapeutics, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Substantial Doubt Regarding Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the consolidated financial statements, the Company has suffered recurring losses from operations, has experienced cash used from operations, and has an accumulated deficit, that raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The consolidated financial statements do not include any adjustments that\u2026", "prior_accession": "0001104659-25-042533", "prior_url": "https://www.sec.gov/Archives/edgar/data/1829635/000110465925042533/rnaz-20241231x10ka.htm" }, { "id": "8e803f961c5445c8", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Tango Therapeutics, Inc.", "cik": 1819133, "ticker": "TNGX", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 855100000.0, "form": "8-K", "filed": "2026-04-15", "accession": "0001193125-26-156127", "filing_url": "https://www.sec.gov/Archives/edgar/data/1819133/000119312526156127/0001193125-26-156127-index.htm", "headline": "Tango Therapeutics, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e7898e314bc0a55d", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "SurgePays, Inc.", "cik": 1392694, "ticker": "SURG", "sic_desc": "Telecommunications", "size_tier": "small", "public_float": 43673936.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001493152-26-016889", "filing_url": "https://www.sec.gov/Archives/edgar/data/1392694/000149315226016889/0001493152-26-016889-index.htm", "headline": "SurgePays, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-25", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the consolidated financial statements, the Company has an accumulated deficit and negative cash flows from operations. These factors, among others, raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for\u2026", "prior_accession": "0001641172-25-000608", "prior_url": "https://www.sec.gov/Archives/edgar/data/1392694/000164117225000608/form10-k.htm" }, { "id": "c80e977f53b2d59d", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "SurgePays, Inc.", "cik": 1392694, "ticker": "SURG", "sic_desc": "Telecommunications", "size_tier": "small", "public_float": 43673936.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001493152-26-016889", "filing_url": "https://www.sec.gov/Archives/edgar/data/1392694/000149315226016889/0001493152-26-016889-index.htm", "headline": "SurgePays, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-25", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on our evaluation under the 2013 Internal Control-Integrated Framework, our chief executive officer and chief financial officer concluded that our internal control over financial reporting was not effective as of December 31, 2025. \u25cf a lack of sufficient in-house qualified accounting staff; \u25cf inadequate controls and segregation of duties due to limited resources and number of employees; \u25cf material purchase price allocation of Shuya transactions which are heavily dependent upon the use of estimates and\u2026", "prior_accession": "0001641172-25-000608", "prior_url": "https://www.sec.gov/Archives/edgar/data/1392694/000164117225000608/form10-k.htm" }, { "id": "5002fe03aa6b7064", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Solidion Technology Inc.", "cik": 1881551, "ticker": "STI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 9339999.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001213900-26-044126", "filing_url": "https://www.sec.gov/Archives/edgar/data/1881551/000121390026044126/0001213900-26-044126-index.htm", "headline": "Solidion Technology Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern Considerations, Liquidity and Capital Resources Since Solidion\u2019s inception, the Company has experienced recurring net losses and has generated minimal sales. This raises substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s ability to fund our operations and capital expenditures depends on our ability to raise additional external capital. This is subject to our future operating performance and general economic, financial, competitive, legislative, regulatory, and other conditions, some of which are beyond our control. We are currently engaged\u2026", "prior_accession": "0001213900-25-037758", "prior_url": "https://www.sec.gov/Archives/edgar/data/1881551/000121390025037758/ea0240180-10ka1_solidion.htm" }, { "id": "1258e6dd261633f3", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Rain Enhancement Technologies Holdco, Inc.", "cik": 2028293, "ticker": "RAIN", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 7300000.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001213900-26-044121", "filing_url": "https://www.sec.gov/Archives/edgar/data/2028293/000121390026044121/0001213900-26-044121-index.htm", "headline": "Rain Enhancement Technologies Holdco, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-16", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern Consideration In connection with our management\u2019s assessment of going concern considerations in accordance with the Financial Accounting Standards Board\u2019s (\u201cFASB\u201d) Accounting Standards Classification (\u201cASC\u201d) Subtopic 205-40, \u201cPresentation of Financial Statements - Going Concern,\u201d we evaluate whether there are conditions or events that raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date that the financial statements are issued. This assessment considers our current cash position, projected cash requirements, and\u2026", "prior_accession": "0001213900-25-032239", "prior_url": "https://www.sec.gov/Archives/edgar/data/2028293/000121390025032239/ea0233638-10k_rainenhan.htm" }, { "id": "2258a8cdcf530f18", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "RYVYL Inc.", "cik": 1419275, "ticker": "RTB", "sic_desc": "Services", "size_tier": "small", "public_float": 8527243.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001185185-26-001363", "filing_url": "https://www.sec.gov/Archives/edgar/data/1419275/000118518526001363/0001185185-26-001363-index.htm", "headline": "RYVYL Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-28", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "About the Company\u2019s Ability to Continue as a Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As described in Note 2 to the consolidated financial statements, the Company has suffered recurring losses from operations and has experienced significant liquidity constraints following the discontinuation of its QuickCard operations and the sale of its European subsidiary, Ryvyl EU. These factors, alongside expectations of continued operating losses, raise substantial doubt about the Company's ability to\u2026", "prior_accession": "0001185185-25-000244", "prior_url": "https://www.sec.gov/Archives/edgar/data/1419275/000118518525000244/rvyl10k123124.htm" }, { "id": "1b0f3626351da0e3", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "QVC INC", "cik": 1254699, "ticker": "QVCG", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001254699-26-000004", "filing_url": "https://www.sec.gov/Archives/edgar/data/1254699/000125469926000004/0001254699-26-000004-index.htm", "headline": "QVC INC disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-02-27", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As discussed in note 1 to the consolidated financial statements, the Company\u2019s Credit Facility matures on October 27, 2026. In addition, the Company has exceeded their net leverage ratio as of December 31, 2025, which constitutes a breach of the financial covenant. These circumstances raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in note 1. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These\u2026", "prior_accession": "0001254699-25-000014", "prior_url": "https://www.sec.gov/Archives/edgar/data/1254699/000125469925000014/qvc-20241231.htm" }, { "id": "3222899711f6ec10", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "QVC Group, Inc.", "cik": 1355096, "ticker": "", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 228000000.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001355096-26-000010", "filing_url": "https://www.sec.gov/Archives/edgar/data/1355096/000135509626000010/0001355096-26-000010-index.htm", "headline": "QVC Group, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-02-27", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As discussed in note 1 to the consolidated financial statements, the Company\u2019s Credit Facility matures on October 27, 2026. In addition, the Company has exceeded their net leverage ratio as of December 31, 2025, which constitutes a breach of the financial covenant. These circumstances raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in note 1. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These\u2026", "prior_accession": "0001558370-25-001837", "prior_url": "https://www.sec.gov/Archives/edgar/data/1355096/000155837025001837/qvcga-20241231x10k.htm" }, { "id": "b081d9b9948ee65d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Purebase Corp", "cik": 1575858, "ticker": "PUBC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 4408132.0, "form": "NT 10-Q", "filed": "2026-04-15", "accession": "0001493152-26-016668", "filing_url": "https://www.sec.gov/Archives/edgar/data/1575858/000149315226016668/0001493152-26-016668-index.htm", "headline": "Purebase Corp filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the three months ended February 28, 2026 (the \u201cReport\u201d) by the prescribed date of April 14, 2026 without unreasonable effort or expense because the Registrant needs additional time to finalize certain disclosures to be included in the Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the three months ended February 28, 2026 (the \u201cReport\u201d) by the prescribed date of April 14, 2026 without unreasonable effort or expense because the Registrant needs additional time to finalize certain disclosures to be included in the Report.", "prior_accession": "", "prior_url": "" }, { "id": "ad21cfd9d229ff86", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Premier Air Charter Holdings Inc.", "cik": 1570937, "ticker": "PREM", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 1556023.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001683168-26-003005", "filing_url": "https://www.sec.gov/Archives/edgar/data/1570937/000168316826003005/0001683168-26-003005-index.htm", "headline": "Premier Air Charter Holdings Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2024-07-02", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 4, "weakness_days_reported": 1696, "weakness_first_reported": "2021-08-23", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "We expect that we will need to continue to improve existing, and implement new operational and financial systems, procedures and controls to manage our business effectively. Any delay in the implementation of, or disruption in the transition to, new or enhanced systems, procedures or controls, may cause our operations to suffer and we may be unable to conclude that our internal control over financial reporting is effective and to obtain an unqualified report on internal controls from our auditors as required under\u2026", "prior_accession": "0001554795-24-000164", "prior_url": "https://www.sec.gov/Archives/edgar/data/1570937/000155479524000164/atao0618form10k.htm" }, { "id": "7d7fbee097cbf9d9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Pacific Sports Exchange Inc.", "cik": 1765651, "ticker": "", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 56503.0, "form": "NT 10-Q", "filed": "2026-04-15", "accession": "0001640334-26-000728", "filing_url": "https://www.sec.gov/Archives/edgar/data/1765651/000164033426000728/0001640334-26-000728-index.htm", "headline": "Pacific Sports Exchange Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file, without unreasonable effort and expense, its Form 10-Q Quarterly Report for the period ended February 28, 2026 due to a delay in obtaining and compiling information required to be included in its Form 10-Q, which delay could not be eliminated by the Registrant without unreasonable effort and expense. (1) Name and telephone number of person to contact in regard to this notification Huang Hua Shang (971) 279-2764 (Name) (Area Code) (Telephone Number) (2) Have all other periodic reports required under Section 13 or 15 of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file, without unreasonable effort and expense, its Form 10-Q Quarterly Report for the period ended February 28, 2026 due to a delay in obtaining and compiling information required to be included in its Form 10-Q, which delay could not be eliminated by the Registrant without unreasonable effort and expense. (1) Name and telephone number of person to contact in regard to this notification Huang Hua Shang (971) 279-2764 (Name) (Area Code) (Telephone Number) (2) Have all other periodic reports required under Section 13 or 15 of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter\u2026", "prior_accession": "", "prior_url": "" }, { "id": "407005b67093ede5", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "OneMeta Inc.", "cik": 1388295, "ticker": "ONEI", "sic_desc": "Services", "size_tier": "small", "public_float": 12000000.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001493152-26-016782", "filing_url": "https://www.sec.gov/Archives/edgar/data/1388295/000149315226016782/0001493152-26-016782-index.htm", "headline": "OneMeta Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "This product leverages advanced AI capabilities to provide consecutive audio translation, ensuring that both patrons and agents experience conversations without the need for additional steps or complicated setups.", "The Company has multiple performance obligations in the customer contract with inContact." ], "prior_filed": "2025-03-06", "prior_form": "10-K", "similarity": 0.457, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "This product leverages advanced AI capabilities to provide consecutive audio translation, ensuring that both patrons and agents experience conversations without the need for additional steps or complicated setups.", "prior_accession": "0001493152-25-009285", "prior_url": "https://www.sec.gov/Archives/edgar/data/1388295/000149315225009285/form10-k.htm" }, { "id": "a0384163300edf8c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Omnitek Engineering Corp", "cik": 1404804, "ticker": "OMTK", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 266572.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001096906-26-000551", "filing_url": "https://www.sec.gov/Archives/edgar/data/1404804/000109690626000551/0001096906-26-000551-index.htm", "headline": "Omnitek Engineering Corp no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "filing body", "prior_filed": "2025-04-16", "prior_form": "10-K/A", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025, and the results of its operations and its cash flow for the year ended December 31, 2025, in conformity with accounting principles generally accepted in the United States of America. Substantial doubt about the Company\u2019s ability to continue as a Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has an\u2026", "prior_accession": "0001096906-25-000528", "prior_url": "https://www.sec.gov/Archives/edgar/data/1404804/000109690625000528/omtk-20241231.htm" }, { "id": "66b1c78115166b09", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Nixxy, Inc.", "cik": 1462223, "ticker": "NIXX", "sic_desc": "Services", "size_tier": "small", "public_float": 41370727.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001683168-26-002951", "filing_url": "https://www.sec.gov/Archives/edgar/data/1462223/000168316826002951/0001683168-26-002951-index.htm", "headline": "Nixxy, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-21", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company has incurred recurring losses and negative operating cash flows since inception. For the year ended December 31, 2025, the Company reported a net loss from continuing operations of $13.1 million. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. The Company\u2019s consolidated financial statements have been prepared assuming the Company will continue as a going concern. They do not include any adjustments that might result from the outcome of this uncertainty. Historically, the Company has funded operations primarily through equity\u2026", "prior_accession": "0001683168-25-002703", "prior_url": "https://www.sec.gov/Archives/edgar/data/1462223/000168316825002703/nixxy_10ka-123124.htm" }, { "id": "9bbf575babda6a91", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Nixxy, Inc.", "cik": 1462223, "ticker": "NIXX", "sic_desc": "Services", "size_tier": "small", "public_float": 41370727.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001683168-26-002951", "filing_url": "https://www.sec.gov/Archives/edgar/data/1462223/000168316826002951/0001683168-26-002951-index.htm", "headline": "Nixxy, Inc. cited accounting standards ASU 2023-07, ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-07", "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-07, \u201cSegment Reporting (Topic 280): Improvements to Reportable Segment Disclosures\u201d, which expands annual and interim disclosure requirements for reportable segments, primarily through enhanced disclosures about significant segment expenses.", "Recently Issued Accounting Pronouncements The Company adopted ASU 2023-09 (Income Taxes \u2013 Improvements to Income Tax Disclosures) effective January 1, 2025." ], "new_standards": [ "2016-01", "2023-07", "2023-09", "2024-03" ], "prior_filed": "2025-04-21", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-07, \u201cSegment Reporting (Topic 280): Improvements to Reportable Segment Disclosures\u201d, which expands annual and interim disclosure requirements for reportable segments, primarily through enhanced disclosures about significant segment expenses.", "prior_accession": "0001683168-25-002703", "prior_url": "https://www.sec.gov/Archives/edgar/data/1462223/000168316825002703/nixxy_10ka-123124.htm" }, { "id": "aaa3ec006b94bc8a", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Nauticus Robotics, Inc.", "cik": 1849820, "ticker": "KITT", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 33564504.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001849820-26-000051", "filing_url": "https://www.sec.gov/Archives/edgar/data/1849820/000184982026000051/0001849820-26-000051-index.htm", "headline": "Nauticus Robotics, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-15", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1, the Company has had recurring net losses, negative operating cash flows, a working capital deficit, and insufficient cash and cash equivalents to fund operations for twelve months from the date of this report. All of these matters raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The consolidated financial statements do\u2026", "prior_accession": "0001849820-25-000108", "prior_url": "https://www.sec.gov/Archives/edgar/data/1849820/000184982025000108/kitt-20241231.htm" }, { "id": "4bbe09cd0b1bcdc7", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "NOCERA, INC.", "cik": 1756180, "ticker": "NCRA", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "small", "public_float": 14912686.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001683168-26-003002", "filing_url": "https://www.sec.gov/Archives/edgar/data/1756180/000168316826003002/0001683168-26-003002-index.htm", "headline": "NOCERA, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-06-20", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As reflected in the accompanying consolidated financial statements, for the year ended December 31, 2025 and 2024, the Company recorded a net loss of $2,880,041 and $4,490,375 and net cash used in operations of $2,585,122 and $2,095,549 and as of December 31, 2025 and 2024, the Company incurred an accumulated deficit of $26,188,471 and $23,335,453. These factors raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year of the date that the financial statements are issued. The financial statements do not include any adjustments that might be necessary\u2026", "prior_accession": "0001683168-25-004667", "prior_url": "https://www.sec.gov/Archives/edgar/data/1756180/000168316825004667/nocera_i10k-a2.htm" }, { "id": "b61f6dd51388c25c", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "NOCERA, INC.", "cik": 1756180, "ticker": "NCRA", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "small", "public_float": 14912686.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001683168-26-003002", "filing_url": "https://www.sec.gov/Archives/edgar/data/1756180/000168316826003002/0001683168-26-003002-index.htm", "headline": "NOCERA, INC. cited accounting standard ASU 2016-02 for the first time in this filing series", "evidence": { "adopted": [ "2016-02" ], "adoption_year_stated": 2019, "caveat": "The filing states this standard was adopted in 2019, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "Right-of-use Assets The Company adopted ASU No. 2016-02 Leases, on January 1, 2019, the beginning of the fiscal 2019, using the modified retrospective approach." ], "new_standards": [ "2016-02" ], "prior_filed": "2025-06-20", "prior_form": "10-K/A", "restates_existing_policy": true, "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." }, "quote": "Right-of-use Assets The Company adopted ASU No. 2016-02 Leases, on January 1, 2019, the beginning of the fiscal 2019, using the modified retrospective approach.", "prior_accession": "0001683168-25-004667", "prior_url": "https://www.sec.gov/Archives/edgar/data/1756180/000168316825004667/nocera_i10k-a2.htm" }, { "id": "39d3e9ca1fa90aed", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Mentor Capital, Inc.", "cik": 1599117, "ticker": "MNTR", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 1373789.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001493152-26-016728", "filing_url": "https://www.sec.gov/Archives/edgar/data/1599117/000149315226016728/0001493152-26-016728-index.htm", "headline": "Mentor Capital, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "To mitigate the current limited resources caused by the Company\u2019s limited number of employees and limited size, we rely heavily on direct management oversight, along with legal, MBA, and management, and our audit committee\u2019s reviews. Based on this evaluation, management has learned that due to the small size of the Company and its limited number of employees, it identified a material weakness in the Company\u2019s internal control over financial reporting related to the lack of sufficient segregation of duties and\u2026", "prior_accession": "0001641172-25-001620", "prior_url": "https://www.sec.gov/Archives/edgar/data/1599117/000164117225001620/form10-k.htm" }, { "id": "40fd0f9eabd1d7b3", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "MANNATECH INC", "cik": 1056358, "ticker": "MTEX", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 9875105.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001437749-26-012430", "filing_url": "https://www.sec.gov/Archives/edgar/data/1056358/000143774926012430/0001437749-26-012430-index.htm", "headline": "MANNATECH INC disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-26", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "\u2026 $3.6 million from the issuance of notes payable (see Note 11, Notes Payable) and we used $1.6 million in the repayment of finance lease obligations and other long-term liabilities. 50 Table of Contents Liquidity and Going Concern In accordance with ASC 205-40, Presentation of Financial Statements\u2014Going Concern, management evaluated whether conditions and events, considered in the aggregate, raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date these financial statements are issued. As of December 31, 2025, the Company had cash and\u2026", "prior_accession": "0001056358-25-000018", "prior_url": "https://www.sec.gov/Archives/edgar/data/1056358/000105635825000018/mtex-20241231.htm" }, { "id": "f06086a7b833334a", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Loan Artificial Intelligence Corp.", "cik": 1594968, "ticker": "VEST", "sic_desc": "Services", "size_tier": "small", "public_float": 1230142.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001683168-26-002984", "filing_url": "https://www.sec.gov/Archives/edgar/data/1594968/000168316826002984/0001683168-26-002984-index.htm", "headline": "Loan Artificial Intelligence Corp. cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "F- 11 NOTE 7 \u2013 SEGMENT REPORTING The Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, and applied the amendments retrospectively to all prior periods presented." ], "new_standards": [ "2023-07" ], "prior_filed": "2025-04-15", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "F- 11 NOTE 7 \u2013 SEGMENT REPORTING The Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, and applied the amendments retrospectively to all prior periods presented.", "prior_accession": "0001683168-25-002612", "prior_url": "https://www.sec.gov/Archives/edgar/data/1594968/000168316825002612/vestiage_i10k-123124.htm" }, { "id": "84aa9834793ffd41", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "LQR House Inc.", "cik": 1843165, "ticker": "YHC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 4637182.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001213900-26-044131", "filing_url": "https://www.sec.gov/Archives/edgar/data/1843165/000121390026044131/0001213900-26-044131-index.htm", "headline": "LQR House Inc. cited accounting standards ASU 2016-13, ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2016-13", "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Since January 1, 2024, the Company adopted Accounting Standards Update (\u201cASU\u201d) No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (\u201cASU 2016-13\u201d), using the modified retrospective transition method.", "The Company adopted ASU 2023-09, Improvements to Income Tax Disclosures, for the fiscal year ended December 31, 2025." ], "new_standards": [ "2016-13", "2023-09", "2024-03", "2025-01", "2025-04", "2025-05", "2025-11", "2025-12" ], "prior_filed": "2025-03-31", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Since January 1, 2024, the Company adopted Accounting Standards Update (\u201cASU\u201d) No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (\u201cASU 2016-13\u201d), using the modified retrospective transition method.", "prior_accession": "0001213900-25-026396", "prior_url": "https://www.sec.gov/Archives/edgar/data/1843165/000121390025026396/ea0234892-10k_lqrhouse.htm" }, { "id": "fccffff30d5532d2", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Kenvue Inc.", "cik": 1944048, "ticker": "KVUE", "sic_desc": "Cosmetics and toiletries", "size_tier": "mega", "public_float": 39600000000.0, "form": "8-K", "filed": "2026-04-15", "accession": "0000950157-26-000493", "filing_url": "https://www.sec.gov/Archives/edgar/data/1944048/000095015726000493/0000950157-26-000493-index.htm", "headline": "Kenvue Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b1428efd233f6b76", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "KALA BIO, Inc.", "cik": 1479419, "ticker": "KALA", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 24600000.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001104659-26-043782", "filing_url": "https://www.sec.gov/Archives/edgar/data/1479419/000110465926043782/0001104659-26-043782-index.htm", "headline": "KALA BIO, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on the evaluation of our disclosure controls and procedures as of December 31, 2025, our Chief Executive Officer and Chief Financial Officer concluded that, as of such date, our disclosure controls and procedures were not effective. Management\u2019s annual report on internal control over financial reporting Our management is responsible for establishing and maintaining adequate internal control over financial reporting for the company. Internal control over financial reporting is defined in Rule 13a-15(f) or\u2026", "prior_accession": "0001558370-25-004081", "prior_url": "https://www.sec.gov/Archives/edgar/data/1479419/000155837025004081/kala-20241231x10k.htm" }, { "id": "7765fb9d4181a257", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Hyperscale Data, Inc.", "cik": 896493, "ticker": "GPUS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 12100000.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001214659-26-004697", "filing_url": "https://www.sec.gov/Archives/edgar/data/896493/000121465926004697/0001214659-26-004697-index.htm", "headline": "Hyperscale Data, Inc. cited accounting standard ASU 2023-08 for the first time in this filing series", "evidence": { "adopted": [ "2023-08" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "We adopted ASU 2023-08 as of January 1, 2025, which requires us to measure our Bitcoin holdings at fair value in our statement of financial position, and to recognize gains and losses from changes in the fair value of our Bitcoin in net income each reporting period beginning January 1, 2025." ], "new_standards": [ "2023-08" ], "prior_filed": "2025-04-15", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "We adopted ASU 2023-08 as of January 1, 2025, which requires us to measure our Bitcoin holdings at fair value in our statement of financial position, and to recognize gains and losses from changes in the fair value of our Bitcoin in net income each reporting period beginning January 1, 2025.", "prior_accession": "0001214659-25-005868", "prior_url": "https://www.sec.gov/Archives/edgar/data/896493/000121465925005868/r4925210k.htm" }, { "id": "9abb36c2bb8e5c47", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Golkor Inc.", "cik": 1474558, "ticker": "GKOR", "sic_desc": "Mining", "size_tier": "small", "public_float": 183427.0, "form": "NT 10-Q", "filed": "2026-04-15", "accession": "0001683168-26-002979", "filing_url": "https://www.sec.gov/Archives/edgar/data/1474558/000168316826002979/0001683168-26-002979-index.htm", "headline": "Golkor Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Due to events unforeseen by the Company, it is unable to complete its Quarterly Report on Form 10-Q for the period ending February 28, 2026 without an unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Due to events unforeseen by the Company, it is unable to complete its Quarterly Report on Form 10-Q for the period ending February 28, 2026 without an unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "c212b9c913e28e6e", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "GeoVax Labs, Inc.", "cik": 832489, "ticker": "GOVX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 13723592.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001437749-26-012377", "filing_url": "https://www.sec.gov/Archives/edgar/data/832489/000143774926012377/0001437749-26-012377-index.htm", "headline": "GeoVax Labs, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-27", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "We have received a going concern opinion from our auditors. We have received a \"going concern\" opinion from our independent registered public accounting firm, reflecting substantial doubt about our ability to continue as a going concern. Our consolidated financial statements contemplate that we will continue as a going concern and do not contain any adjustments that might result if we were unable to continue as a going concern. Our ability to continue as a going concern is dependent upon our ability to raise additional capital and implement our business plan. If we are unable to achieve or\u2026", "prior_accession": "0001437749-25-009614", "prior_url": "https://www.sec.gov/Archives/edgar/data/832489/000143774925009614/govx20241231_10k.htm" }, { "id": "bc80de87e198c760", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Eline Entertainment Group, Inc.", "cik": 1043150, "ticker": "EEGI", "sic_desc": "Construction", "size_tier": "small", "public_float": 3309811.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001683168-26-002993", "filing_url": "https://www.sec.gov/Archives/edgar/data/1043150/000168316826002993/0001683168-26-002993-index.htm", "headline": "Eline Entertainment Group, Inc. cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "NOTE 7 \u2013 SEGMENT REPORTING The Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, and applied the amendments retrospectively to all prior periods presented." ], "new_standards": [ "2023-07" ], "prior_filed": "2025-04-15", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "NOTE 7 \u2013 SEGMENT REPORTING The Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, and applied the amendments retrospectively to all prior periods presented.", "prior_accession": "0001683168-25-002577", "prior_url": "https://www.sec.gov/Archives/edgar/data/1043150/000168316825002577/eline_i10k-123124.htm" }, { "id": "1161d2f829c9f92b", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Eightco Holdings Inc.", "cik": 1892492, "ticker": "ORBS", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 4008639.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001493152-26-016664", "filing_url": "https://www.sec.gov/Archives/edgar/data/1892492/000149315226016664/0001493152-26-016664-index.htm", "headline": "Eightco Holdings Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-04-15", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001641172-25-004802", "prior_url": "https://www.sec.gov/Archives/edgar/data/1892492/000164117225004802/form10-k.htm" }, { "id": "d0af0729454bec23", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "ENvue Medical, Inc.", "cik": 1326706, "ticker": "FEED", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 7300000.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001493152-26-016871", "filing_url": "https://www.sec.gov/Archives/edgar/data/1326706/000149315226016871/0001493152-26-016871-index.htm", "headline": "ENvue Medical, Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Company\u2019s performance obligation is generally the sale and delivery of its products.", "Regarding its ENvue product sales, the Company regularly sells its Systems and Nasoenteral tubes on a stand-alone basis and therefore concludes these products are separate performance obligations.", "When a contract includes one performance obligation, the entire transaction price is allocated to that performance obligation." ], "prior_filed": "2025-03-31", "prior_form": "10-K", "similarity": 0.202, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The Company\u2019s performance obligation is generally the sale and delivery of its products.", "prior_accession": "0001641172-25-001613", "prior_url": "https://www.sec.gov/Archives/edgar/data/1326706/000164117225001613/form10-k.htm" }, { "id": "e9c9d2a8025ad903", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Corebridge Financial, Inc.", "cik": 1889539, "ticker": "CRBG", "sic_desc": "Life insurance", "size_tier": "large", "public_float": 8710000000.0, "form": "8-K", "filed": "2026-04-15", "accession": "0001140361-26-014814", "filing_url": "https://www.sec.gov/Archives/edgar/data/1889539/000114036126014814/0001140361-26-014814-index.htm", "headline": "Corebridge Financial, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3a688cc3724a0b62", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Cenntro Inc.", "cik": 1707919, "ticker": "CENN", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 61050733.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001140361-26-014773", "filing_url": "https://www.sec.gov/Archives/edgar/data/1707919/000114036126014773/0001140361-26-014773-index.htm", "headline": "Cenntro Inc. cited accounting standard ASU 2020-06 for the first time in this filing series", "evidence": { "adopted": [ "2020-06" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "Convertible promissory notes The Company adopted ASU 2020-06, Debt\u2014Debt with Conversion and Other Options (Subtopic 470-20), effective for the year ended June 30, 2025." ], "new_standards": [ "2020-06", "2023-09", "2024-03", "2025-01", "2025-05" ], "prior_filed": "2025-04-01", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Convertible promissory notes The Company adopted ASU 2020-06, Debt\u2014Debt with Conversion and Other Options (Subtopic 470-20), effective for the year ended June 30, 2025.", "prior_accession": "0001140361-25-011607", "prior_url": "https://www.sec.gov/Archives/edgar/data/1707919/000114036125011607/ef20038940_10k.htm" }, { "id": "4fd6574a94970e54", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Cenntro Inc.", "cik": 1707919, "ticker": "CENN", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 61050733.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001140361-26-014773", "filing_url": "https://www.sec.gov/Archives/edgar/data/1707919/000114036126014773/0001140361-26-014773-index.htm", "headline": "Cenntro Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The transaction price is generally fixed as specified in the contracts.", "The Company\u2019s contracts do not include explicit rights of return, and variable consideration is not significant." ], "prior_filed": "2025-04-01", "prior_form": "10-K", "similarity": 0.449, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The transaction price is generally fixed as specified in the contracts.", "prior_accession": "0001140361-25-011607", "prior_url": "https://www.sec.gov/Archives/edgar/data/1707919/000114036125011607/ef20038940_10k.htm" }, { "id": "01a2019f13a9cff7", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "CREATIVE REALITIES, INC.", "cik": 1356093, "ticker": "CREX", "sic_desc": "Services", "size_tier": "small", "public_float": 39850105.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001437749-26-012302", "filing_url": "https://www.sec.gov/Archives/edgar/data/1356093/000143774926012302/0001437749-26-012302-index.htm", "headline": "CREATIVE REALITIES, INC. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Company evaluates each customer contract to identify the distinct performance obligations promised therein.", "A performance obligation is considered distinct if the customer can benefit from the good or service on its own or together with other resources that are readily available, and if the Company's promise to transfer the good or service is separately identifiable from other promises in the contract.", "If an individual promised good or service is not distinct from another promised good or service, the Company combines those promised goods or services into a single combined performance obligation." ], "prior_filed": "2025-03-14", "prior_form": "10-K", "similarity": 0.529, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The Company evaluates each customer contract to identify the distinct performance obligations promised therein.", "prior_accession": "0001437749-25-007738", "prior_url": "https://www.sec.gov/Archives/edgar/data/1356093/000143774925007738/crex20241231_10k.htm" }, { "id": "5f61c8e0aee3d288", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "CIRTRAN CORP", "cik": 813716, "ticker": "CIRX", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 94157.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001493152-26-016869", "filing_url": "https://www.sec.gov/Archives/edgar/data/813716/000149315226016869/0001493152-26-016869-index.htm", "headline": "CIRTRAN CORP cited accounting standard ASU 2025-05 for the first time in this filing series", "evidence": { "adopted": [ "2025-05" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Upon adoption of ASU 2025-05 in the year ended December 31, 2025, the Company elected the practical expedient to estimate expected credit losses based on actual uncollected accounts." ], "new_standards": [ "2023-09", "2024-01", "2025-02", "2025-05" ], "prior_filed": "2025-04-15", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Upon adoption of ASU 2025-05 in the year ended December 31, 2025, the Company elected the practical expedient to estimate expected credit losses based on actual uncollected accounts.", "prior_accession": "0001641172-25-004894", "prior_url": "https://www.sec.gov/Archives/edgar/data/813716/000164117225004894/form10-k.htm" }, { "id": "4f71eaa4a88be1eb", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "CHEGG, INC", "cik": 1364954, "ticker": "", "sic_desc": "Services", "size_tier": "mid", "public_float": 319717961.0, "form": "8-K", "filed": "2026-04-15", "accession": "0001364954-26-000030", "filing_url": "https://www.sec.gov/Archives/edgar/data/1364954/000136495426000030/0001364954-26-000030-index.htm", "headline": "CHEGG, INC reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "355a1f78c369707f", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "CFN Enterprises Inc.", "cik": 1352952, "ticker": "CNFN", "sic_desc": "Business services", "size_tier": "small", "public_float": 7381770.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001096906-26-000553", "filing_url": "https://www.sec.gov/Archives/edgar/data/1352952/000109690626000553/0001096906-26-000553-index.htm", "headline": "CFN Enterprises Inc. cited accounting standard ASU 2016-02 for the first time in this filing series", "evidence": { "adopted": [ "2016-02" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Leases The Company adopted ASU 2016-02, Leases (Topic 842) using the modified retrospective method." ], "new_standards": [ "2016-02", "2023-07", "2023-09", "2024-01", "2024-03" ], "prior_filed": "2025-04-15", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Leases The Company adopted ASU 2016-02, Leases (Topic 842) using the modified retrospective method.", "prior_accession": "0001096906-25-000507", "prior_url": "https://www.sec.gov/Archives/edgar/data/1352952/000109690625000507/cnfn-20241231.htm" }, { "id": "fcf4ddb2d959a8ba", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CERO THERAPEUTICS HOLDINGS, INC.", "cik": 1870404, "ticker": "CERO", "sic_desc": "Biological products", "size_tier": "small", "public_float": 11236525.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001213900-26-044040", "filing_url": "https://www.sec.gov/Archives/edgar/data/1870404/000121390026044040/0001213900-26-044040-index.htm", "headline": "CERO THERAPEUTICS HOLDINGS, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-28", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The Company\u2019s ability to continue as a going concern is dependent on its ability to raise additional capital to fund its R&D activities and meet its obligations on a timely basis. As of December 31, 2025, the Company reported approximately $1.7 million of cash and cash equivalents, a working capital deficit of approximately $6.4 million, and an\u2026", "prior_accession": "0001213900-25-036075", "prior_url": "https://www.sec.gov/Archives/edgar/data/1870404/000121390025036075/ea0239394-10ka1_cero.htm" }, { "id": "3637b54a74f88180", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "BestGofer Inc.", "cik": 1722556, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K/A", "filed": "2026-04-15", "accession": "0001722556-26-000010", "filing_url": "https://www.sec.gov/Archives/edgar/data/1722556/000172255626000010/0001722556-26-000010-index.htm", "headline": "BestGofer Inc. reported a change in its independent accounting firm", "evidence": { "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f975e6e0862bcb6a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BestGofer Inc.", "cik": 1722556, "ticker": "BGFR", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-04-15", "accession": "0001722556-26-000012", "filing_url": "https://www.sec.gov/Archives/edgar/data/1722556/000172255626000012/0001722556-26-000012-index.htm", "headline": "BestGofer Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarter ended February 28, 2026 by the prescribed due date of April 14, 2026. The Company recently changed its independent registered public accounting firm from Barton CPA PLLC to Sadler, Gibb & Associates, LLC. The new auditors require additional time to complete their review of the Company\u2019s interim financial information for the quarter ended February 28, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarter ended February 28, 2026 by the prescribed due date of April 14, 2026. The Company recently changed its independent registered public accounting firm from Barton CPA PLLC to Sadler, Gibb & Associates, LLC. The new auditors require additional time to complete their review of the Company\u2019s interim financial information for the quarter ended February 28, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "d0603141a0643493", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "BARFRESH FOOD GROUP INC.", "cik": 1487197, "ticker": "BRFH", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 28770790.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001493152-26-016807", "filing_url": "https://www.sec.gov/Archives/edgar/data/1487197/000149315226016807/0001493152-26-016807-index.htm", "headline": "BARFRESH FOOD GROUP INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-12-19", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Finally, in March 2026, the Company raised $7,528,000 through the sale of convertible promissory notes. The proceeds were used to retire the Mortgage Note and are expected to be used to repay the Construction Obligations incurred, as well as complete construction of the New Facility. Although alleviated, the Company\u2019s financial position at December 31, 2025 and historical results raise substantial doubt about its ability to continue as a going concern. As described, the Company has completed steps to improve liquidity. The actions taken have resulted in the alleviation of the substantial\u2026", "prior_accession": "0001493152-25-028578", "prior_url": "https://www.sec.gov/Archives/edgar/data/1487197/000149315225028578/form10-ka.htm" }, { "id": "1b0a36a147be4bd7", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "AstroNova, Inc.", "cik": 8146, "ticker": "ALOT", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 105528000.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001193125-26-156927", "filing_url": "https://www.sec.gov/Archives/edgar/data/8146/000119312526156927/0001193125-26-156927-index.htm", "headline": "AstroNova, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-15", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 1094, "weakness_first_reported": "2023-04-17", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Opinion on the Internal Control Over Financial Reporting We have audited AstroNova, Inc.\u2019s (the Company) internal control over financial reporting as of January 31, 2026, based on criteria established in Internal Control \u2014 Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission in 2013. In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of January 31, 2026, based on criteria established in Internal\u2026", "prior_accession": "0000950170-25-054163", "prior_url": "https://www.sec.gov/Archives/edgar/data/8146/000095017025054163/alot-20250131.htm" }, { "id": "dec76bafbe8487eb", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Ameritek Ventures, Inc.", "cik": 1530185, "ticker": "ATVK", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001213900-26-044162", "filing_url": "https://www.sec.gov/Archives/edgar/data/1530185/000121390026044162/0001213900-26-044162-index.htm", "headline": "Ameritek Ventures, Inc. disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "not comparable", "located_in": "going-concern note", "prior_filed": "2026-04-10", "prior_form": "10-K/A", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "Ameritek Ventures, Inc.", "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." }, "quote": "The Company generated no operating revenue during the year ended December 31, 2025 and continues to rely on related-party financing and other external sources of liquidity to fund operations. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in the aforesaid Note 1. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities. Basis for Opinion\u2026", "prior_accession": "0001376474-26-000284", "prior_url": "https://www.sec.gov/Archives/edgar/data/1530185/000137647426000284/atvk-20241231_10kz.htm" }, { "id": "97564409e23c7928", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "American Strategic Investment Co.", "cik": 1595527, "ticker": "NYC", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 12800000.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001628280-26-025292", "filing_url": "https://www.sec.gov/Archives/edgar/data/1595527/000162828026025292/0001628280-26-025292-index.htm", "headline": "American Strategic Investment Co. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-19", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Explanatory Paragraph \u2013 Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As more fully described in Note 2, the Company has a significant working capital deficiency, has incurred significant losses and needs to raise additional funds to meet its obligations and sustain its operations. These conditions raise substantial doubt about the Company's ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 2. The consolidated financial statements do\u2026", "prior_accession": "0001628280-25-013880", "prior_url": "https://www.sec.gov/Archives/edgar/data/1595527/000162828025013880/nycr-20241231.htm" }, { "id": "e2b2cdf084034733", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "American Strategic Investment Co.", "cik": 1595527, "ticker": "NYC", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 12800000.0, "form": "10-K", "filed": "2026-04-15", "accession": "0001628280-26-025292", "filing_url": "https://www.sec.gov/Archives/edgar/data/1595527/000162828026025292/0001628280-26-025292-index.htm", "headline": "American Strategic Investment Co. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-19", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Item 9A. Controls and Procedures of this Annual Report on Form 10-K, management identified a material weakness in the Company\u2019s internal control over financial reporting (\u201cICFR\u201d) in 2025. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Company\u2019s annual or interim financial statements will not be prevented or detected on a timely basis. 6 The Company is in the process\u2026", "prior_accession": "0001628280-25-013880", "prior_url": "https://www.sec.gov/Archives/edgar/data/1595527/000162828025013880/nycr-20241231.htm" }, { "id": "d995438e0754f907", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "XCF Global, Inc.", "cik": 2019793, "ticker": "SAFX", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 95482000.0, "form": "8-K", "filed": "2026-04-14", "accession": "0001493152-26-016612", "filing_url": "https://www.sec.gov/Archives/edgar/data/2019793/000149315226016612/0001493152-26-016612-index.htm", "headline": "XCF Global, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3d216d128e5d6b16", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Veritone, Inc.", "cik": 1615165, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 74200000.0, "form": "8-K", "filed": "2026-04-14", "accession": "0001628280-26-025100", "filing_url": "https://www.sec.gov/Archives/edgar/data/1615165/000162828026025100/0001628280-26-025100-index.htm", "headline": "Veritone, Inc. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6019e7a9642f2204", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Suncrete, Inc.", "cik": 2094433, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-04-14", "accession": "0001104659-26-043237", "filing_url": "https://www.sec.gov/Archives/edgar/data/2094433/000110465926043237/0001104659-26-043237-index.htm", "headline": "Suncrete, Inc. dismissed its auditor and engaged Grant Thornton", "evidence": { "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Grant Thornton", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b32ab40b7f11e082", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "SunPower Inc.", "cik": 1838987, "ticker": "", "sic_desc": "Construction", "size_tier": "mid", "public_float": 85200000.0, "form": "8-K", "filed": "2026-04-14", "accession": "0001213900-26-043530", "filing_url": "https://www.sec.gov/Archives/edgar/data/1838987/000121390026043530/0001213900-26-043530-index.htm", "headline": "SunPower Inc. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ac7a9c4a9c6b28f1", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "SunPower Inc.", "cik": 1838987, "ticker": "SPWR", "sic_desc": "Construction", "size_tier": "mid", "public_float": 85200000.0, "form": "10-K", "filed": "2026-04-14", "accession": "0001213900-26-043623", "filing_url": "https://www.sec.gov/Archives/edgar/data/1838987/000121390026043623/0001213900-26-043623-index.htm", "headline": "SunPower Inc. cited accounting standard ASU 2025-05 for the first time in this filing series", "evidence": { "adopted": [ "2025-05" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2025-05 in the fiscal year ended December 28, 2025." ], "new_standards": [ "2024-02", "2024-04", "2025-01", "2025-05", "2025-06", "2025-11", "2025-12" ], "prior_filed": "2025-04-30", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2025-05 in the fiscal year ended December 28, 2025.", "prior_accession": "0001213900-25-037748", "prior_url": "https://www.sec.gov/Archives/edgar/data/1838987/000121390025037748/ea0237834-10k_complete.htm" }, { "id": "acfeed0901ae92f9", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Spok Holdings, Inc", "cik": 1289945, "ticker": "SPOK", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 356000000.0, "form": "8-K", "filed": "2026-04-14", "accession": "0001104659-26-043198", "filing_url": "https://www.sec.gov/Archives/edgar/data/1289945/000110465926043198/0001104659-26-043198-index.htm", "headline": "Spok Holdings, Inc's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c1a8346f20cc5704", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "SAGA COMMUNICATIONS INC", "cik": 886136, "ticker": "SGA", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 61656352.0, "form": "10-K", "filed": "2026-04-14", "accession": "0001104659-26-043166", "filing_url": "https://www.sec.gov/Archives/edgar/data/886136/000110465926043166/0001104659-26-043166-index.htm", "headline": "SAGA COMMUNICATIONS INC reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 379, "weakness_first_reported": "2025-03-31", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Also in our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control \u2013 Integrated Framework: (2013) issued by COSO. Basis for Opinions The Company\u2019s management is responsible for these financial statements, for maintaining effective internal control over financial reporting, and for its assessment of the effectiveness of internal control over financial reporting, included in the\u2026", "prior_accession": "0001558370-25-004153", "prior_url": "https://www.sec.gov/Archives/edgar/data/886136/000155837025004153/sga-20241231x10k.htm" }, { "id": "edf54e813bd6e3c1", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Redwood Mortgage Investors IX", "cik": 1448038, "ticker": "RWDMU", "sic_desc": "Real estate", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-04-14", "accession": "0001193125-26-154932", "filing_url": "https://www.sec.gov/Archives/edgar/data/1448038/000119312526154932/0001193125-26-154932-index.htm", "headline": "Redwood Mortgage Investors IX reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-24", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 726, "weakness_first_reported": "2024-04-18", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "RMC, with the participation of RMC\u2019s principal executive officer/principal financial officer, assessed the effectiveness of the manager\u2019s internal control over financial reporting based on the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control\u2014Integrated Framework (2013). Based on those criteria, management concluded that its internal control over financial reporting was effective as of December 31, 2025. Remediation of Material Weaknesses As\u2026", "prior_accession": "0000950170-25-057997", "prior_url": "https://www.sec.gov/Archives/edgar/data/1448038/000095017025057997/ck0001448038-20241231.htm" }, { "id": "76c4a4d85421fde5", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Rain Enhancement Technologies Holdco, Inc.", "cik": 2028293, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 7300000.0, "form": "8-K", "filed": "2026-04-14", "accession": "0001213900-26-043544", "filing_url": "https://www.sec.gov/Archives/edgar/data/2028293/000121390026043544/0001213900-26-043544-index.htm", "headline": "Rain Enhancement Technologies Holdco, Inc. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9cc65614b261b71b", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "QUOTEMEDIA INC", "cik": 1101433, "ticker": "", "sic_desc": "Business services", "size_tier": "small", "public_float": 10912417.0, "form": "8-K", "filed": "2026-04-14", "accession": "0001654954-26-003496", "filing_url": "https://www.sec.gov/Archives/edgar/data/1101433/000165495426003496/0001654954-26-003496-index.htm", "headline": "QUOTEMEDIA INC dismissed MNP LLP and engaged GreenGrowth CPAs", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "MNP LLP", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "GreenGrowth CPAs", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d85f7d75861319c6", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Otter Tail Corp", "cik": 1466593, "ticker": "OTTR", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 3545374386.0, "form": "8-K", "filed": "2026-04-14", "accession": "0001466593-26-000037", "filing_url": "https://www.sec.gov/Archives/edgar/data/1466593/000146659326000037/0001466593-26-000037-index.htm", "headline": "Otter Tail Corp's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "eb6449d82a846a66", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Nature's Miracle Holding Inc.", "cik": 1947861, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6542524.0, "form": "8-K", "filed": "2026-04-14", "accession": "0001213900-26-043181", "filing_url": "https://www.sec.gov/Archives/edgar/data/1947861/000121390026043181/0001213900-26-043181-index.htm", "headline": "Nature's Miracle Holding Inc. said previously issued financial statements should no longer be relied upon", "evidence": { "item_code": "4.02", "item_title": "Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "severity": "normal", "source": "SEC 8-K item code", "why": "The company told investors that previously issued financial statements should no longer be relied upon." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ae71f6803e7b0ea0", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Mama's Creations, Inc.", "cik": 1520358, "ticker": "MAMA", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 312426240.0, "form": "10-K", "filed": "2026-04-14", "accession": "0001628280-26-025068", "filing_url": "https://www.sec.gov/Archives/edgar/data/1520358/000162828026025068/0001628280-26-025068-index.htm", "headline": "Mama's Creations, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-08", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 371, "weakness_first_reported": "2025-04-08", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Opinion on Internal Control over Financial Reporting We have audited Mama's Creations, Inc.\u2019s (the Company\u2019s) internal control over financial reporting as of January 31, 2026, based on criteria established in Internal Control\u2014Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of January 31, 2026, based on criteria established in\u2026", "prior_accession": "0001628280-25-017063", "prior_url": "https://www.sec.gov/Archives/edgar/data/1520358/000162828025017063/mmmb-20250131.htm" }, { "id": "66cf4e4b24b27d2c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Independence Power Holdings, Inc.", "cik": 2025878, "ticker": "ITXP", "sic_desc": "Services", "size_tier": "small", "public_float": 21500.0, "form": "8-K", "filed": "2026-04-14", "accession": "0001477932-26-002215", "filing_url": "https://www.sec.gov/Archives/edgar/data/2025878/000147793226002215/0001477932-26-002215-index.htm", "headline": "Independence Power Holdings, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "44e82ec537e377e7", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Horizon Quantum Holdings Ltd.", "cik": 2088256, "ticker": "HQ", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-14", "accession": "0001213900-26-043585", "filing_url": "https://www.sec.gov/Archives/edgar/data/2088256/000121390026043585/0001213900-26-043585-index.htm", "headline": "Horizon Quantum Holdings Ltd. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2026-03-25", "prior_form": "20-F", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "We incurred net losses of S$23.1 million (US$17.9 million) and S$7.5 million (US$5.8 million) during the years ended December 31, 2025 and 2024, respectively, and have an accumulated deficit of S$44.5 million (US$34.6 million) as of December 31, 2025. As previously disclosed, these conditions raised substantial doubt about Horizon\u2019s ability to continue as a going concern within one year after the date that the financial statements were issued. 66 The primary objective of Horizon\u2019s capital management is to ensure that it maintains sound capital position in order to support its business and\u2026", "prior_accession": "0001213900-26-034058", "prior_url": "https://www.sec.gov/Archives/edgar/data/2088256/000121390026034058/ea0282908-20f_horizon.htm" }, { "id": "b44d093cda6d832d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Hestia Insight Inc.", "cik": 1813603, "ticker": "HSTA", "sic_desc": "Services", "size_tier": "small", "public_float": 4432530.0, "form": "NT 10-Q", "filed": "2026-04-14", "accession": "0001683168-26-002897", "filing_url": "https://www.sec.gov/Archives/edgar/data/1813603/000168316826002897/0001683168-26-002897-index.htm", "headline": "Hestia Insight Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company\u2019s Quarterly Report on Form 10-Q for the quarterly period ended February 28, 2026 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company\u2019s Quarterly Report on Form 10-Q for the quarterly period ended February 28, 2026 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "1b0471cfc348d9ef", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Harmony Biosciences Holdings, Inc.", "cik": 1802665, "ticker": "HRMY", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 1322400000.0, "form": "8-K", "filed": "2026-04-14", "accession": "0001104659-26-042886", "filing_url": "https://www.sec.gov/Archives/edgar/data/1802665/000110465926042886/0001104659-26-042886-index.htm", "headline": "Harmony Biosciences Holdings, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "873d6ef04fa5b763", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Exousia Bio, Inc.", "cik": 1939937, "ticker": "LMMY", "sic_desc": "Services", "size_tier": "small", "public_float": 1289023.0, "form": "NT 10-Q", "filed": "2026-04-14", "accession": "0001683168-26-002909", "filing_url": "https://www.sec.gov/Archives/edgar/data/1939937/000168316826002909/0001683168-26-002909-index.htm", "headline": "Exousia Bio, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The accountants could not complete the required financial statements, the auditors could not complete their review of the financial statements and periodic report, and management could not complete the Management\u2019s Discussion and Analysis of such financial statements prior to the filing deadline.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The accountants could not complete the required financial statements, the auditors could not complete their review of the financial statements and periodic report, and management could not complete the Management\u2019s Discussion and Analysis of such financial statements prior to the filing deadline.", "prior_accession": "", "prior_url": "" }, { "id": "174cf83c35d34107", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Eagle Nuclear Energy Corp.", "cik": 2089283, "ticker": "NUCL", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-04-14", "accession": "0001104659-26-043316", "filing_url": "https://www.sec.gov/Archives/edgar/data/2089283/000110465926043316/0001104659-26-043316-index.htm", "headline": "Eagle Nuclear Energy Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended February 28, 2026 (the \u201cForm 10-Q\u201d) by the prescribed due date because the Company is in the process of finalizing the financial statements for the quarter ended February 28, 2026 and will need additional time to complete and finalize such financial statements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended February 28, 2026 (the \u201cForm 10-Q\u201d) by the prescribed due date because the Company is in the process of finalizing the financial statements for the quarter ended February 28, 2026 and will need additional time to complete and finalize such financial statements.", "prior_accession": "", "prior_url": "" }, { "id": "fe284f1ea017834c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Cannabis Bioscience International Holdings, Inc.", "cik": 1411057, "ticker": "CBIH", "sic_desc": "Commercial physical and biological research", "size_tier": "small", "public_float": 2900000.0, "form": "NT 10-Q", "filed": "2026-04-14", "accession": "0001683168-26-002910", "filing_url": "https://www.sec.gov/Archives/edgar/data/1411057/000168316826002910/0001683168-26-002910-index.htm", "headline": "Cannabis Bioscience International Holdings, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The financial information to be contained in the Registrant's Quarterly Report on Form 10-Q for the quarter ended February 28, 2025, cannot be analyzed and completed on a timely basis.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The financial information to be contained in the Registrant's Quarterly Report on Form 10-Q for the quarter ended February 28, 2025, cannot be analyzed and completed on a timely basis.", "prior_accession": "", "prior_url": "" }, { "id": "9fbd52c4a4d9ad67", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "CANNABIS SUISSE CORP.", "cik": 1680132, "ticker": "CSUI", "sic_desc": "Real estate", "size_tier": "small", "public_float": 7862930.0, "form": "NT 10-Q", "filed": "2026-04-14", "accession": "0001680132-26-000004", "filing_url": "https://www.sec.gov/Archives/edgar/data/1680132/000168013226000004/0001680132-26-000004-index.htm", "headline": "CANNABIS SUISSE CORP. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The outside auditors are completing their review.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The outside auditors are completing their review.", "prior_accession": "", "prior_url": "" }, { "id": "a2bf96e6a9327782", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Blackwell 3D Construction Corp.", "cik": 1495648, "ticker": "", "sic_desc": "Construction", "size_tier": "small", "public_float": 3963.0, "form": "NT 10-Q", "filed": "2026-04-14", "accession": "0001477932-26-002175", "filing_url": "https://www.sec.gov/Archives/edgar/data/1495648/000147793226002175/0001477932-26-002175-index.htm", "headline": "Blackwell 3D Construction Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the period ended February 28, 2026, (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort and expense, due to delays in compiling and reviewing certain information required to finalize its financial statements to be filed as part of the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the period ended February 28, 2026, (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort and expense, due to delays in compiling and reviewing certain information required to finalize its financial statements to be filed as part of the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "27452012d9b920c9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Black Hawk Acquisition Corp", "cik": 2000775, "ticker": "BKHA", "sic_desc": "Biological products", "size_tier": "small", "public_float": 73900000.0, "form": "NT 10-Q", "filed": "2026-04-14", "accession": "0001829126-26-003495", "filing_url": "https://www.sec.gov/Archives/edgar/data/2000775/000182912626003495/0001829126-26-003495-index.htm", "headline": "Black Hawk Acquisition Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Black Hawk Acquisition Corporation (the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended February 28, 2026 (the \u201cQuarterly Report\u201d) by April 14, 2026, the filing date applicable to smaller reporting companies due to a delay experienced by the Registrant in completing its financial statement in 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." }, "quote": "Black Hawk Acquisition Corporation (the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended February 28, 2026 (the \u201cQuarterly Report\u201d) by April 14, 2026, the filing date applicable to smaller reporting companies due to a delay experienced by the Registrant in completing its financial statement in 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.", "prior_accession": "", "prior_url": "" }, { "id": "52fe7a23f9d9f550", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "BioNexus Gene Lab Corp", "cik": 1737523, "ticker": "BGLC", "sic_desc": "Services", "size_tier": "small", "public_float": 8160000.0, "form": "10-K", "filed": "2026-04-14", "accession": "0001477932-26-002218", "filing_url": "https://www.sec.gov/Archives/edgar/data/1737523/000147793226002218/0001477932-26-002218-index.htm", "headline": "BioNexus Gene Lab Corp disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-29", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As reflected in the accompanying consolidated financial statements, for the year ended December 31, 2025, the Company recorded a net loss of $2,984,607 and negative cash outflows from operating activities of $1,838,382 and as of December 31, 2025, the Company incurred an accumulated deficit of $6,427,227. These factors raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year of the date that the financial statements are issued. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a\u2026", "prior_accession": "0001477932-25-003062", "prior_url": "https://www.sec.gov/Archives/edgar/data/1737523/000147793225003062/bglc_10ka.htm" }, { "id": "e4b67840aab6d7b0", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "BestGofer Inc.", "cik": 1722556, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-04-14", "accession": "0001722556-26-000006", "filing_url": "https://www.sec.gov/Archives/edgar/data/1722556/000172255626000006/0001722556-26-000006-index.htm", "headline": "BestGofer Inc. dismissed Barton CPA PLLC and engaged Sadler, Gibb & Associates, LLC", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Barton CPA PLLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Sadler, Gibb & Associates, LLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0d4f6edcd660011b", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "BestGofer Inc.", "cik": 1722556, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K/A", "filed": "2026-04-14", "accession": "0001722556-26-000008", "filing_url": "https://www.sec.gov/Archives/edgar/data/1722556/000172255626000008/0001722556-26-000008-index.htm", "headline": "BestGofer Inc. dismissed Barton CPA PLLC and engaged Sadler, Gibb & Associates, LLC", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Barton CPA PLLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Sadler, Gibb & Associates, LLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e8b3b2afa02696ca", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "BRIDGFORD FOODS CORP", "cik": 14177, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 18589000.0, "form": "8-K", "filed": "2026-04-14", "accession": "0001493152-26-016410", "filing_url": "https://www.sec.gov/Archives/edgar/data/14177/000149315226016410/0001493152-26-016410-index.htm", "headline": "BRIDGFORD FOODS CORP reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "971178903086764b", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Arrive AI Inc.", "cik": 1818274, "ticker": "", "sic_desc": "Services", "size_tier": "mid", "public_float": 99000000.0, "form": "8-K", "filed": "2026-04-14", "accession": "0001493152-26-016556", "filing_url": "https://www.sec.gov/Archives/edgar/data/1818274/000149315226016556/0001493152-26-016556-index.htm", "headline": "Arrive AI Inc. said previously issued financial statements should no longer be relied upon", "evidence": { "item_code": "4.02", "item_title": "Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "severity": "normal", "source": "SEC 8-K item code", "why": "The company told investors that previously issued financial statements should no longer be relied upon." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "77471c03b6693935", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Ankam, Inc.", "cik": 1781629, "ticker": "ANKM", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-04-14", "accession": "0001683168-26-002890", "filing_url": "https://www.sec.gov/Archives/edgar/data/1781629/000168316826002890/0001683168-26-002890-index.htm", "headline": "Ankam, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Due to events unforeseen by the Company, it is unable to complete its Quarterly Report on Form 10-Q for the period ending February 28, 2026 without an unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Due to events unforeseen by the Company, it is unable to complete its Quarterly Report on Form 10-Q for the period ending February 28, 2026 without an unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "0247e5693f863590", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "TOFUTTI BRANDS INC", "cik": 730349, "ticker": "TOFB", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1356191.0, "form": "10-K", "filed": "2026-04-13", "accession": "0001493152-26-016366", "filing_url": "https://www.sec.gov/Archives/edgar/data/730349/000149315226016366/0001493152-26-016366-index.htm", "headline": "TOFUTTI BRANDS INC disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-31", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Doubt about the Company\u2019s Ability to Continue as a Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company outlines possible disruptions in production from a critical suppliers, recurring losses, and cash used in operations that raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans regarding these matters are also described in Note 1. The financial statements do not include any adjustments that might result from the\u2026", "prior_accession": "0001641172-25-001426", "prior_url": "https://www.sec.gov/Archives/edgar/data/730349/000164117225001426/form10-ka.htm" }, { "id": "7f8a6cd38173f51a", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "SUPER HI INTERNATIONAL HOLDING LTD.", "cik": 1995306, "ticker": "HDL", "sic_desc": "Restaurants", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-13", "accession": "0001104659-26-042370", "filing_url": "https://www.sec.gov/Archives/edgar/data/1995306/000110465926042370/0001104659-26-042370-index.htm", "headline": "SUPER HI INTERNATIONAL HOLDING LTD. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-24", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 354, "weakness_first_reported": "2025-04-24", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this evaluation, management concluded that our internal control over financial reporting was effective as of December 31, 2025. As a company with less than US$1.235 billion in net revenues for our last fiscal year, we qualify as an \u201cemerging growth company\u201d pursuant to the Jumpstart Our Business Startups Act (\u201cJOBS Act\u201d). An emerging growth company may take advantage of specified reduced reporting and other requirements that are otherwise applicable generally to public companies. These provisions include\u2026", "prior_accession": "0001410578-25-000859", "prior_url": "https://www.sec.gov/Archives/edgar/data/1995306/000141057825000859/hdl-20241231x20f.htm" }, { "id": "130378680c0517da", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "SPAR Group, Inc.", "cik": 1004989, "ticker": "", "sic_desc": "Business services", "size_tier": "small", "public_float": 25013045.0, "form": "8-K", "filed": "2026-04-13", "accession": "0001437749-26-012159", "filing_url": "https://www.sec.gov/Archives/edgar/data/1004989/000143774926012159/0001437749-26-012159-index.htm", "headline": "SPAR Group, Inc. dismissed BDO and engaged Grant Thornton", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "BDO", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Grant Thornton", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2991740485291654", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "ProFrac Holding Corp.", "cik": 1881487, "ticker": "ACDC", "sic_desc": "Mining", "size_tier": "mid", "public_float": 154441917.0, "form": "8-K", "filed": "2026-04-13", "accession": "0001104659-26-042680", "filing_url": "https://www.sec.gov/Archives/edgar/data/1881487/000110465926042680/0001104659-26-042680-index.htm", "headline": "ProFrac Holding Corp.'s Chief Financial Officer departed, with the filing citing for cause", "evidence": { "adverse_language": "for Cause", "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a00d10515044abfb", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "NOBLE ROMANS INC", "cik": 709005, "ticker": "NROM", "sic_desc": "Restaurants", "size_tier": "small", "public_float": 7270000.0, "form": "NT 10-K/A", "filed": "2026-04-13", "accession": "0001654954-26-003443", "filing_url": "https://www.sec.gov/Archives/edgar/data/709005/000165495426003443/0001654954-26-003443-index.htm", "headline": "NOBLE ROMANS INC filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 13, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "On March 31, 2026, the Company filed a form 12b-25 disclosing that it would be unable to file its Form 10-K for the year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d) within the time period prescribed without unreasonable effort or expense. The Company is working diligently to file the 2025 Form 10-K as soon as practicable.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "On March 31, 2026, the Company filed a form 12b-25 disclosing that it would be unable to file its Form 10-K for the year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d) within the time period prescribed without unreasonable effort or expense. The Company is working diligently to file the 2025 Form 10-K as soon as practicable.", "prior_accession": "", "prior_url": "" }, { "id": "687d9fc8195c3cca", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Mobile Global Esports, Inc.", "cik": 1886362, "ticker": "MGAM", "sic_desc": "Services", "size_tier": "small", "public_float": 2886000.0, "form": "8-K", "filed": "2026-04-13", "accession": "0001213900-26-042717", "filing_url": "https://www.sec.gov/Archives/edgar/data/1886362/000121390026042717/0001213900-26-042717-index.htm", "headline": "Mobile Global Esports, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "03af1eb9f6a61d9b", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Marti Technologies, Inc.", "cik": 1852767, "ticker": "MRT", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-13", "accession": "0001213900-26-042974", "filing_url": "https://www.sec.gov/Archives/edgar/data/1852767/000121390026042974/0001213900-26-042974-index.htm", "headline": "Marti Technologies, Inc. cited accounting standard ASU 2020-06 for the first time in this filing series", "evidence": { "adopted": [ "2020-06" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Early adoption is permitted for entities that have adopted ASU 2020-06." ], "new_standards": [ "2020-06" ], "prior_filed": "2025-04-29", "prior_form": "20-F", "restates_existing_policy": false, "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." }, "quote": "Early adoption is permitted for entities that have adopted ASU 2020-06.", "prior_accession": "0001213900-25-036882", "prior_url": "https://www.sec.gov/Archives/edgar/data/1852767/000121390025036882/ea0238107-20f_marti.htm" }, { "id": "5b8fee7cd80ebbf0", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Karbon-X Corp.", "cik": 1729637, "ticker": "KARX", "sic_desc": "Cosmetics and toiletries", "size_tier": "small", "public_float": 32131927.0, "form": "NT 10-Q", "filed": "2026-04-13", "accession": "0001477932-26-002145", "filing_url": "https://www.sec.gov/Archives/edgar/data/1729637/000147793226002145/0001477932-26-002145-index.htm", "headline": "Karbon-X Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant has experienced delays in completing its financial statements for the fiscal year ended February 28, 2026. As a result, the registrant is delayed in filing its Form 10-Q for the fiscal quarter then ended.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant has experienced delays in completing its financial statements for the fiscal year ended February 28, 2026. As a result, the registrant is delayed in filing its Form 10-Q for the fiscal quarter then ended.", "prior_accession": "", "prior_url": "" }, { "id": "bbab5d6812400542", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Hi-Great Group Holding Co", "cik": 1807616, "ticker": "HIGR", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-04-13", "accession": "0001213900-26-042703", "filing_url": "https://www.sec.gov/Archives/edgar/data/1807616/000121390026042703/0001213900-26-042703-index.htm", "headline": "Hi-Great Group Holding Co told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 13, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The issuer requires additional time for its auditors to complete the review of its quarterly report for the period ended September 30, 2025. The Company intends to file the Quarterly Report as soon as practicable after the completion of the Company\u2019s financial statements and disclosures review.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The issuer requires additional time for its auditors to complete the review of its quarterly report for the period ended September 30, 2025. The Company intends to file the Quarterly Report as soon as practicable after the completion of the Company\u2019s financial statements and disclosures review.", "prior_accession": "", "prior_url": "" }, { "id": "8a82809ecec010a9", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "FEDEX CORP", "cik": 1048911, "ticker": "FDX", "sic_desc": "Transportation and utilities", "size_tier": "mega", "public_float": 66800000000.0, "form": "8-K", "filed": "2026-04-13", "accession": "0001104659-26-042617", "filing_url": "https://www.sec.gov/Archives/edgar/data/1048911/000110465926042617/0001104659-26-042617-index.htm", "headline": "FEDEX CORP's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ccfe274b375fba64", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "AZIO AI HOLDINGS, INC.", "cik": 1563568, "ticker": "AZIO", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 27600000.0, "form": "10-K", "filed": "2026-04-13", "accession": "0001437749-26-012170", "filing_url": "https://www.sec.gov/Archives/edgar/data/1563568/000143774926012170/0001437749-26-012170-index.htm", "headline": "Envirotech Vehicles, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-15", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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.", "formerly": "Envirotech Vehicles, Inc." }, "quote": "Cash used in operating activities was approximately $5.6 million and $3.5 million for the years ended December 31, 2025 and 2024, respectively. Accumulated deficit was approximately $112.6 million and $73.5 million as of December 31, 2025 and 2024, respectively These conditions raise substantial doubt about our ability to continue as a going concern within one year after the filing of this Annual Report. The consolidated financial statements included elsewhere herein do not include any adjustments that might be necessary if we were unable to continue as a going concern. As more fully\u2026", "prior_accession": "0001437749-25-012095", "prior_url": "https://www.sec.gov/Archives/edgar/data/1563568/000143774925012095/adom20241231_10k.htm" }, { "id": "dc45b75bb2d95b5c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ETHEMA HEALTH Corp", "cik": 792935, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 2489683.0, "form": "NT 10-K", "filed": "2026-04-13", "accession": "0001903596-26-000150", "filing_url": "https://www.sec.gov/Archives/edgar/data/792935/000190359626000150/0001903596-26-000150-index.htm", "headline": "ETHEMA HEALTH Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 13, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "NARRATIVE The Company is unable to file its Annual Report on Form 10-K for its fiscal year ended December 31, 2025 by the prescribed date without unreasonable effort or expense because the Company was unable to compile and review certain information required in order to permit the Company to file a timely and accurate report on the Company\u2019s financial condition.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "NARRATIVE The Company is unable to file its Annual Report on Form 10-K for its fiscal year ended December 31, 2025 by the prescribed date without unreasonable effort or expense because the Company was unable to compile and review certain information required in order to permit the Company to file a timely and accurate report on the Company\u2019s financial condition.", "prior_accession": "", "prior_url": "" }, { "id": "a036085f5a669a45", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Agape ATP Corp", "cik": 1713210, "ticker": "ATPC", "sic_desc": "Services", "size_tier": "small", "public_float": 5352889.0, "form": "10-K", "filed": "2026-04-13", "accession": "0001493152-26-016297", "filing_url": "https://www.sec.gov/Archives/edgar/data/1713210/000149315226016297/0001493152-26-016297-index.htm", "headline": "Agape ATP Corp disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company had current assets of $24,291,508 which comprised $23,816,398 deposit paid to Bi Cheng Investment Management Limited to identify and manage investment opportunities on behalf of the Company. As of the reporting date, the investment has yet to be identified, and the financial return of the investment is uncertain. These conditions raised substantial doubt about the Company\u2019s ability to continue as a going concern for the next twelve months. The Company\u2019s liquidity is based on its ability to generate cash from operating activities and obtain financing from investors to fund its\u2026", "prior_accession": "0001641172-25-001611", "prior_url": "https://www.sec.gov/Archives/edgar/data/1713210/000164117225001611/form10-k.htm" }, { "id": "e96d73b0fc3d031b", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "AI Financial Corp", "cik": 862861, "ticker": "AIFC", "sic_desc": "Commodity contracts brokers", "size_tier": "mid", "public_float": 160600000.0, "form": "10-K", "filed": "2026-04-13", "accession": "0001493152-26-016259", "filing_url": "https://www.sec.gov/Archives/edgar/data/862861/000149315226016259/0001493152-26-016259-index.htm", "headline": "ALT5 Sigma Corp disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-08-12", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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.", "formerly": "ALT5 Sigma Corp" }, "quote": "As of December 27, 2025, the Company had a working capital deficit of approximately $21.9 million, reflecting total current liabilities of $51.4 million compared to total current assets of $29.5 million. These conditions raise substantial doubt about the Company's ability to continue as a going concern within one year after the date these financial statements are issued. In evaluating its ability to meet its obligations, management has considered the following: On January 29, 2026, the Company, through its indirect wholly-owned subsidiary ALT5 Digital Holdings, Inc., drew down $15.0 million\u2026", "prior_accession": "0001628280-25-039704", "prior_url": "https://www.sec.gov/Archives/edgar/data/862861/000162828025039704/alts-20241228.htm" }, { "id": "60b84ccc1e99b4b8", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Scilex Holding Co", "cik": 1820190, "ticker": "SCLX", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 233120000.0, "form": "10-K", "filed": "2026-04-10", "accession": "0001193125-26-151455", "filing_url": "https://www.sec.gov/Archives/edgar/data/1820190/000119312526151455/0001193125-26-151455-index.htm", "headline": "Scilex Holding Co disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-29", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the consolidated financial statements, the Company has suffered recurring losses from operations and has a net capital deficiency that raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 2. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion\u2026", "prior_accession": "0000950170-25-060302", "prior_url": "https://www.sec.gov/Archives/edgar/data/1820190/000095017025060302/sclx-20241231.htm" }, { "id": "06204976d83e517a", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Scilex Holding Co", "cik": 1820190, "ticker": "SCLX", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 233120000.0, "form": "10-K", "filed": "2026-04-10", "accession": "0001193125-26-151455", "filing_url": "https://www.sec.gov/Archives/edgar/data/1820190/000119312526151455/0001193125-26-151455-index.htm", "headline": "Scilex Holding Co cited accounting standard ASU 2020-06 for the first time in this filing series", "evidence": { "adopted": [ "2020-06" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Early adoption is permitted for all entities that have adopted the amendments in ASU 2020-06." ], "new_standards": [ "2020-06", "2023-08", "2023-09", "2024-03", "2024-04", "2025-05" ], "prior_filed": "2025-04-29", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "Early adoption is permitted for all entities that have adopted the amendments in ASU 2020-06.", "prior_accession": "0000950170-25-060302", "prior_url": "https://www.sec.gov/Archives/edgar/data/1820190/000095017025060302/sclx-20241231.htm" }, { "id": "db9cbddfadbd0359", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "REGIONAL HEALTH PROPERTIES, INC", "cik": 1004724, "ticker": "RHEP", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 4544796.0, "form": "8-K", "filed": "2026-04-10", "accession": "0001193125-26-151309", "filing_url": "https://www.sec.gov/Archives/edgar/data/1004724/000119312526151309/0001193125-26-151309-index.htm", "headline": "REGIONAL HEALTH PROPERTIES, INC's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f0c7f54098260967", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Pelthos Therapeutics Inc.", "cik": 1919246, "ticker": "PTHS", "sic_desc": "Biological products", "size_tier": "small", "public_float": 6800000.0, "form": "8-K", "filed": "2026-04-10", "accession": "0001919246-26-000058", "filing_url": "https://www.sec.gov/Archives/edgar/data/1919246/000191924626000058/0001919246-26-000058-index.htm", "headline": "Pelthos Therapeutics Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "40e33a509b3e75d7", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Kalaris Therapeutics, Inc.", "cik": 1754068, "ticker": "KLRS", "sic_desc": "Biological products", "size_tier": "small", "public_float": 58800000.0, "form": "8-K", "filed": "2026-04-10", "accession": "0001193125-26-151215", "filing_url": "https://www.sec.gov/Archives/edgar/data/1754068/000119312526151215/0001193125-26-151215-index.htm", "headline": "Kalaris Therapeutics, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8f7388dd71c9143e", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Jubilant Flame International, Ltd", "cik": 1517389, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-04-10", "accession": "0001477932-26-002115", "filing_url": "https://www.sec.gov/Archives/edgar/data/1517389/000147793226002115/0001477932-26-002115-index.htm", "headline": "Jubilant Flame International, Ltd's auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c5956916c81c492c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Federal Home Loan Bank of New York", "cik": 1329842, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-04-10", "accession": "0001654954-26-003409", "filing_url": "https://www.sec.gov/Archives/edgar/data/1329842/000165495426003409/0001654954-26-003409-index.htm", "headline": "Federal Home Loan Bank of New York's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f09c15214ebc41a1", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Douglas Elliman Inc.", "cik": 1878897, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 191100000.0, "form": "8-K", "filed": "2026-04-10", "accession": "0001878897-26-000012", "filing_url": "https://www.sec.gov/Archives/edgar/data/1878897/000187889726000012/0001878897-26-000012-index.htm", "headline": "Douglas Elliman Inc. moved from Deloitte to EisnerAmper", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Deloitte", "predecessor_tier": "big_four", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "EisnerAmper", "successor_tier": "national", "tier_downgrade": true, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "316fff6691249414", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CUMULUS MEDIA INC", "cik": 1058623, "ticker": "CMLS", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 32700000.0, "form": "10-K", "filed": "2026-04-10", "accession": "0001058623-26-000018", "filing_url": "https://www.sec.gov/Archives/edgar/data/1058623/000105862326000018/0001058623-26-000018-index.htm", "headline": "CUMULUS MEDIA INC disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-02-27", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Liquidity and Going Concern Considerations In accordance with Accounting Standards Codification (\"ASC\") 205-40, Going Concern, the Company has the responsibility to evaluate at each reporting period, including interim periods, whether conditions and/or events raise substantial doubt about its ability to meet its future financial obligations. In its evaluation for this report, management considered the Company\u2019s current financial condition and liquidity sources, including currently available funds and forecasted future cash flows, and the Company\u2019s conditional and unconditional obligations due\u2026", "prior_accession": "0001058623-25-000031", "prior_url": "https://www.sec.gov/Archives/edgar/data/1058623/000105862325000031/cmls-20241231.htm" }, { "id": "54b6a07767cae660", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CATERPILLAR INC", "cik": 18230, "ticker": "CAT", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 180900000000.0, "form": "8-K", "filed": "2026-04-10", "accession": "0001104659-26-042062", "filing_url": "https://www.sec.gov/Archives/edgar/data/18230/000110465926042062/0001104659-26-042062-index.htm", "headline": "CATERPILLAR INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2c8008efd04eb70b", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Balance Labs, Inc.", "cik": 1632121, "ticker": "BLNC", "sic_desc": "Services", "size_tier": "small", "public_float": 5418500.0, "form": "10-K", "filed": "2026-04-10", "accession": "0001493152-26-016088", "filing_url": "https://www.sec.gov/Archives/edgar/data/1632121/000149315226016088/0001493152-26-016088-index.htm", "headline": "Balance Labs, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-15", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The Company has an accumulated deficit of $(37,651,646) at December 31, 2025 and stockholders deficit of $(3,376,339). The Company reported a net loss of $31,768,325 for the year ended December 31, 2025. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. The Company\u2019s ability to continue as a going concern is dependent upon its ability to generate revenue from its advisory services, obtain additional capital through equity or debt financings, and reduce operating expenses. Management intends to pursue these strategies; however\u2026", "prior_accession": "0001641172-25-004842", "prior_url": "https://www.sec.gov/Archives/edgar/data/1632121/000164117225004842/form10-k.htm" }, { "id": "53c34a608a70d9b4", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Aphoenity International Holdings Inc.", "cik": 1737193, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "10-K/A", "filed": "2026-04-10", "accession": "0001683168-26-002789", "filing_url": "https://www.sec.gov/Archives/edgar/data/1737193/000168316826002789/0001683168-26-002789-index.htm", "headline": "Aphoenity International Holdings Inc. disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "not comparable", "located_in": "going-concern note", "prior_filed": "2025-04-02", "prior_form": "10-K", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "Luduson G Inc.", "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." }, "quote": "Management believes the Company is currently pursuing additional financing for its operations. However, there is no assurance that the Company will be successful in securing sufficient funds to sustain the operations. These and other factors raise substantial doubt about the Company\u2019s ability to continue as a going concern. If we cannot raise additional funds, we will have to cease business operations. As a result, our common stock investors might lose all of their investment. The following table sets forth cash flow data for the years ended December 31, 2024 and 2023: Years ended December\u2026", "prior_accession": "0001683168-25-002219", "prior_url": "https://www.sec.gov/Archives/edgar/data/1737193/000168316825002219/luduson_10k-123124.htm" }, { "id": "0404cf263dcce0a5", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Adlai Nortye Ltd.", "cik": 1944552, "ticker": "ANL", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-10", "accession": "0001213900-26-042520", "filing_url": "https://www.sec.gov/Archives/edgar/data/1944552/000121390026042520/0001213900-26-042520-index.htm", "headline": "Adlai Nortye Ltd. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-05-12", "prior_form": "20-F/A", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "As of December 31, 2025, the Group\u2019s balance of cash and cash equivalents was $8,056 and the Group had net current liabilities of $14,736. These conditions indicate the existence of a material uncertainty that may cast significant doubt about the Group\u2019s ability to continue as a going concern. Management has evaluated these conditions and has developed a plan to address the Company\u2019s financial situation. The plan includes: In December 2025, the Company entered into an exclusive license agreement with Jiangsu Aosaikang Pharmaceutical Co., Ltd. (\u201cASK Pharm\u201d) for the development and\u2026", "prior_accession": "0001213900-25-041663", "prior_url": "https://www.sec.gov/Archives/edgar/data/1944552/000121390025041663/ea0241374-20fa1_adlai.htm" }, { "id": "22d1af53c9a1f94b", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Xanadu Quantum Technologies Ltd", "cik": 2097163, "ticker": "XNDU", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-09", "accession": "0001213900-26-042080", "filing_url": "https://www.sec.gov/Archives/edgar/data/2097163/000121390026042080/0001213900-26-042080-index.htm", "headline": "Xanadu Quantum Technologies Ltd disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2026-04-01", "prior_form": "20-F", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "If we obtain additional funds through debt financing, we may be subject to limitations on our operations, through debt covenants or other restrictions. There can be no assurance that we will be able to raise additional capital when needed or under acceptable terms. 93 The Company\u2019s history of recurring losses and its need for additional liquidity to fund future operations initially raised substantial doubt about its ability to continue as a going concern. However, management\u2019s plans to alleviate this doubt included the completion of the Business Combination and concurrent PIPE investment.\u2026", "prior_accession": "0001213900-26-038614", "prior_url": "https://www.sec.gov/Archives/edgar/data/2097163/000121390026038614/ea0283946-20f_xanadu.htm" }, { "id": "983ba37fe8120d9a", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Xanadu Quantum Technologies Ltd", "cik": 2097163, "ticker": "XNDU", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-09", "accession": "0001213900-26-042080", "filing_url": "https://www.sec.gov/Archives/edgar/data/2097163/000121390026042080/0001213900-26-042080-index.htm", "headline": "Xanadu Quantum Technologies Ltd cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "Basis of presentation and summary of significant accounting policies: (cont.) Effective January 1, 2025, Old Xanadu adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures." ], "new_standards": [ "2023-09", "2024-03", "2025-10" ], "prior_filed": "2026-04-01", "prior_form": "20-F", "restates_existing_policy": false, "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." }, "quote": "Basis of presentation and summary of significant accounting policies: (cont.) Effective January 1, 2025, Old Xanadu adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures.", "prior_accession": "0001213900-26-038614", "prior_url": "https://www.sec.gov/Archives/edgar/data/2097163/000121390026038614/ea0283946-20f_xanadu.htm" }, { "id": "26cd315f29e3120f", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "GCL Global Holdings Ltd", "cik": 2002045, "ticker": "GCL", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "20-F/A", "filed": "2026-04-09", "accession": "0001213900-26-041993", "filing_url": "https://www.sec.gov/Archives/edgar/data/2002045/000121390026041993/0001213900-26-041993-index.htm", "headline": "GCL Global Holdings Ltd reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-07-31", "prior_form": "20-F", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In connection with the preparation of the Company\u2019s consolidated financial statements for fiscal years 2025, the Company identified material weaknesses in its internal control over financial reporting, as defined in the standards established by the PCAOB. The material weakness identified related to (i) lack of accounting staff and resources with appropriate knowledge of GAAP and SEC reporting and compliance requirements to design and implement formal period-end financial reporting policies and procedures to\u2026", "prior_accession": "0001213900-25-069672", "prior_url": "https://www.sec.gov/Archives/edgar/data/2002045/000121390025069672/ea0246480-20f_gclglobal.htm" }, { "id": "7f318c4513fd7d82", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "DEEP FISSION, INC.", "cik": 1918102, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-04-09", "accession": "0001104659-26-041290", "filing_url": "https://www.sec.gov/Archives/edgar/data/1918102/000110465926041290/0001104659-26-041290-index.htm", "headline": "DEEP FISSION, INC. said previously issued financial statements should no longer be relied upon", "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) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "96b15538c50d8f17", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "BayCom Corp", "cik": 1730984, "ticker": "BCML", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 283200000.0, "form": "8-K", "filed": "2026-04-09", "accession": "0001730984-26-000019", "filing_url": "https://www.sec.gov/Archives/edgar/data/1730984/000173098426000019/0001730984-26-000019-index.htm", "headline": "BayCom Corp's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "08ef07d21228827e", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "BEYOND MEAT, INC.", "cik": 1655210, "ticker": "BYND", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 400000000.0, "form": "10-K", "filed": "2026-04-09", "accession": "0001655210-26-000022", "filing_url": "https://www.sec.gov/Archives/edgar/data/1655210/000165521026000022/0001655210-26-000022-index.htm", "headline": "BEYOND MEAT, INC. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-05", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "As noted previously, management identified material weaknesses related to (i) the accounting for non-routine and complex transactions and (ii) the valuation of inventory, including the provision for excess and obsolete inventory. Based on the evaluation of our disclosure controls and procedures as of December 31, 2025, our principal executive officer and principal financial officer concluded that, as of such date, our disclosure controls and procedures were not effective because of these material weaknesses in\u2026", "prior_accession": "0001655210-25-000034", "prior_url": "https://www.sec.gov/Archives/edgar/data/1655210/000165521025000034/bynd-20241231.htm" }, { "id": "19ecfa9be0d85706", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "WEED, INC.", "cik": 1393772, "ticker": "BUDZ", "sic_desc": "Commercial physical and biological research", "size_tier": "small", "public_float": 3078136.0, "form": "10-K", "filed": "2026-04-08", "accession": "0001096906-26-000507", "filing_url": "https://www.sec.gov/Archives/edgar/data/1393772/000109690626000507/0001096906-26-000507-index.htm", "headline": "WEED, INC. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Substantial doubt about our ability to continue as a going concern As of the date of this filing, our independent auditors have expressed substantial doubt regarding our ability to continue as a going concern. We have reported recurring losses and have minimal cash on hand. While we believe our significant real estate holdings and proprietary seedbank provide a foundational asset base, these assets are not currently liquid. Our future is dependent on our ability to secure additional debt or equity financing. We have a limited operating history and historical financial information upon which\u2026", "prior_accession": "0001096906-25-000350", "prior_url": "https://www.sec.gov/Archives/edgar/data/1393772/000109690625000350/budz-20241231.htm" }, { "id": "46d35660523fc1f2", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "UNIVERSAL LOGISTICS HOLDINGS, INC.", "cik": 1308208, "ticker": "ULH", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 274000000.0, "form": "8-K", "filed": "2026-04-08", "accession": "0001193125-26-147675", "filing_url": "https://www.sec.gov/Archives/edgar/data/1308208/000119312526147675/0001193125-26-147675-index.htm", "headline": "UNIVERSAL LOGISTICS HOLDINGS, INC.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bea67f9acc76f00d", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "SmartKem, Inc.", "cik": 1817760, "ticker": "SMTK", "sic_desc": "Semiconductors", "size_tier": "small", "public_float": 9705409.0, "form": "10-K", "filed": "2026-04-08", "accession": "0001104659-26-040562", "filing_url": "https://www.sec.gov/Archives/edgar/data/1817760/000110465926040562/0001104659-26-040562-index.htm", "headline": "SmartKem, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "As a result, and as of the date of this evaluation, our Chief Executive Officer and our Chief Financial Officer concluded that our disclosure controls and procedures were not effective as of December 31, 2025. See \u201cItem 9A Controls and Procedures.\u201d 24 Table of Contents Effective internal controls are necessary for us to provide reasonable assurance with respect to our financial reports and to effectively prevent financial fraud. Pursuant to the Sarbanes-Oxley Act, we are required to periodically evaluate the\u2026", "prior_accession": "0001558370-25-004151", "prior_url": "https://www.sec.gov/Archives/edgar/data/1817760/000155837025004151/smtk-20241231x10k.htm" }, { "id": "a098d55fcbe239a1", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Scorpius Holdings, Inc.", "cik": 1476963, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 2877997.0, "form": "8-K", "filed": "2026-04-08", "accession": "0001553350-26-000055", "filing_url": "https://www.sec.gov/Archives/edgar/data/1476963/000155335026000055/0001553350-26-000055-index.htm", "headline": "Scorpius Holdings, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "576af2b4715de247", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "SIMPPLE LTD.", "cik": 1948697, "ticker": "SPPL", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-08", "accession": "0001493152-26-015631", "filing_url": "https://www.sec.gov/Archives/edgar/data/1948697/000149315226015631/0001493152-26-015631-index.htm", "headline": "SIMPPLE LTD. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-04-08", "prior_form": "20-F", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Going concern The Company has incurred a net loss and significant cash outflows from cash used in operating activities over the last year, and as at December 31, 2025, had an accumulated deficit of S$18,815,989 (US$14,632,545). These conditions indicate that there were factors which may have cast doubt on the Company\u2019s ability to continue as a going concern. Notwithstanding the above, these financial statements have been prepared on a going concern basis, which assumes that the Company will continue in operation for the foreseeable future and will be able to realize its assets and discharge\u2026", "prior_accession": "0001641172-25-003217", "prior_url": "https://www.sec.gov/Archives/edgar/data/1948697/000164117225003217/form20-f.htm" }, { "id": "0afabf2f00d0f05a", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Mobiquity Technologies, Inc.", "cik": 1084267, "ticker": "MOBQ", "sic_desc": "Services", "size_tier": "small", "public_float": 19668000.0, "form": "10-K", "filed": "2026-04-08", "accession": "0001683168-26-002754", "filing_url": "https://www.sec.gov/Archives/edgar/data/1084267/000168316826002754/0001683168-26-002754-index.htm", "headline": "Mobiquity Technologies, Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Company evaluates its role in arrangements with customers to determine whether it acts as a principal or an agent.", "Based on this evaluation, the Company has concluded that it generally acts as a principal in its customer arrangements because it controls the services before they are transferred to customers." ], "prior_filed": "2025-04-07", "prior_form": "10-K", "similarity": 0.128, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The Company evaluates its role in arrangements with customers to determine whether it acts as a principal or an agent.", "prior_accession": "0001683168-25-002311", "prior_url": "https://www.sec.gov/Archives/edgar/data/1084267/000168316825002311/mobq_i10k-123124.htm" }, { "id": "ccadc26390a7fcd4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Livento Group, Inc.", "cik": 1593549, "ticker": "LIVG", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 14301080.0, "form": "NT 10-K/A", "filed": "2026-04-08", "accession": "0002063628-26-000010", "filing_url": "https://www.sec.gov/Archives/edgar/data/1593549/000206362826000010/0002063628-26-000010-index.htm", "headline": "Livento Group, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 8, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) was unable to compile the necessary financial information required to prepare a complete filing. Thus, the Company is unable to file the periodic report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) was unable to compile the necessary financial information required to prepare a complete filing. Thus, the Company is unable to file the periodic report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period.", "prior_accession": "", "prior_url": "" }, { "id": "02c92b6ca38490b0", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Hashdex Commodities Trust", "cik": 1985840, "ticker": "", "sic_desc": "Commodity contracts brokers", "size_tier": "small", "public_float": 14516847.0, "form": "8-K", "filed": "2026-04-08", "accession": "0001999371-26-007871", "filing_url": "https://www.sec.gov/Archives/edgar/data/1985840/000199937126007871/0001999371-26-007871-index.htm", "headline": "Hashdex Commodities Trust reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Tait, Weller & Baker LLP", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d615edaf5780c0ad", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "HARBOR DIVERSIFIED, INC.", "cik": 899394, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 37400000.0, "form": "10-K", "filed": "2026-04-08", "accession": "0000899394-26-000011", "filing_url": "https://www.sec.gov/Archives/edgar/data/899394/000089939426000011/0000899394-26-000011-index.htm", "headline": "HARBOR DIVERSIFIED, INC. cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "On January 1, 2024 the Company adopted the updates to ASU No. 2023-07, Segment Reporting (ASC Topic 280) \u2013 Improvements to Reportable Segment Disclosures." ], "new_standards": [ "2023-07", "2023-09", "2024-03", "2025-01" ], "prior_filed": "2024-10-24", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "On January 1, 2024 the Company adopted the updates to ASU No. 2023-07, Segment Reporting (ASC Topic 280) \u2013 Improvements to Reportable Segment Disclosures.", "prior_accession": "0000899394-24-000006", "prior_url": "https://www.sec.gov/Archives/edgar/data/899394/000089939424000006/hrbr-20231231.htm" }, { "id": "8315f2c1ceaa58bb", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "GameSquare Holdings, Inc.", "cik": 1714562, "ticker": "GAME", "sic_desc": "Services", "size_tier": "small", "public_float": 25391698.0, "form": "10-K", "filed": "2026-04-08", "accession": "0001493152-26-015717", "filing_url": "https://www.sec.gov/Archives/edgar/data/1714562/000149315226015717/0001493152-26-015717-index.htm", "headline": "GameSquare Holdings, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Uncertainty Related to Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1(b) to the financial statements, the Company has suffered recurring losses from operations and current liabilities exceed current assets (or had a working capital deficiency of $24.7 million) that raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1(b). The financial statements do not include any adjustments that might result\u2026", "prior_accession": "0001641172-25-007822", "prior_url": "https://www.sec.gov/Archives/edgar/data/1714562/000164117225007822/form10-ka.htm" }, { "id": "161203b37491616b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "FACTSET RESEARCH SYSTEMS INC", "cik": 1013237, "ticker": "FDS", "sic_desc": "Computer services", "size_tier": "mega", "public_float": 17602720964.0, "form": "8-K", "filed": "2026-04-08", "accession": "0000950103-26-005447", "filing_url": "https://www.sec.gov/Archives/edgar/data/1013237/000095010326005447/0000950103-26-005447-index.htm", "headline": "FACTSET RESEARCH SYSTEMS INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "54c9105a0c8d9785", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "DATA I/O CORP", "cik": 351998, "ticker": "DAIO", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 26901555.0, "form": "NT 10-K/A", "filed": "2026-04-08", "accession": "0001654954-26-003322", "filing_url": "https://www.sec.gov/Archives/edgar/data/351998/000165495426003322/0001654954-26-003322-index.htm", "headline": "DATA I/O CORP filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 8, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Data I/O Corporation (the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the period ended December 31, 2025, by March 31, 2026 because extra time is needed to review and finalize its consolidated financial statements for the year ended December 31, 2025 including finalizing revenue related disclosures and accounting for income taxes. The Registrant expects to file the Form 10-K no later than April 15, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Data I/O Corporation (the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the period ended December 31, 2025, by March 31, 2026 because extra time is needed to review and finalize its consolidated financial statements for the year ended December 31, 2025 including finalizing revenue related disclosures and accounting for income taxes. The Registrant expects to file the Form 10-K no later than April 15, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "3e44ef8bc21a3e36", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "BEASLEY BROADCAST GROUP INC", "cik": 1099160, "ticker": "BBGI", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 6276534.0, "form": "10-K", "filed": "2026-04-08", "accession": "0001193125-26-147594", "filing_url": "https://www.sec.gov/Archives/edgar/data/1099160/000119312526147594/0001193125-26-147594-index.htm", "headline": "BEASLEY BROADCAST GROUP INC disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-26", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern Considerations In accordance with Accounting Standards Codification (\u201cASC\u201d) Topic 205-40, the Company\u2019s management evaluates whether there are certain conditions and events, considered in the aggregate, that raise substantial doubt about the Company\u2019s ability to continue as a going concern for at least one year from the date of issuance of the financial statements included in this annual report. This evaluation includes considerations related to the Company\u2019s forecasted liquidity and cash consumption requirements. The Company has a history of net losses and negative operating\u2026", "prior_accession": "0000950170-25-045211", "prior_url": "https://www.sec.gov/Archives/edgar/data/1099160/000095017025045211/bbgi-20241231.htm" }, { "id": "ebf9b7eaafeddcab", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Axil Brands, Inc.", "cik": 1718500, "ticker": "AXIL", "sic_desc": "Cosmetics and toiletries", "size_tier": "small", "public_float": 20708714.0, "form": "10-Q", "filed": "2026-04-08", "accession": "0001520138-26-000104", "filing_url": "https://www.sec.gov/Archives/edgar/data/1718500/000152013826000104/0001520138-26-000104-index.htm", "headline": "Axil Brands, Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Revenue from marketing services and extended warranties is recognized over time as the related services are performed.", "Performance obligations include the delivery of products, delivery of marketing services and, when purchased separately, extended warranty services.", "Marketing services represent distinct services that are satisfied over time." ], "prior_filed": "2026-01-08", "prior_form": "10-Q", "similarity": 0.264, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Revenue from marketing services and extended warranties is recognized over time as the related services are performed.", "prior_accession": "0001520138-26-000006", "prior_url": "https://www.sec.gov/Archives/edgar/data/1718500/000152013826000006/axil-20251130_10q.htm" }, { "id": "736faab1364e160f", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "ATRenew Inc.", "cik": 1838957, "ticker": "RERE", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-08", "accession": "0001193125-26-146260", "filing_url": "https://www.sec.gov/Archives/edgar/data/1838957/000119312526146260/0001193125-26-146260-index.htm", "headline": "ATRenew Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Net Product Revenues The majority of the Group\u2019s revenue is derived from online product sales.", "The Group recognizes revenue from the sale of phones and other consumer electronics goods through the two online platforms it operates: PJT Marketplace (\u201cPJT\u201d) (B2B channel), Paipai Marketplace (\u201cPaipai\u201d) (B2C channel), and other channels the Group operates, including AHS Select, a self-developed B2C channel." ], "prior_filed": "2025-04-11", "prior_form": "20-F", "similarity": 0.294, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Net Product Revenues The majority of the Group\u2019s revenue is derived from online product sales.", "prior_accession": "0000950170-25-053014", "prior_url": "https://www.sec.gov/Archives/edgar/data/1838957/000095017025053014/rere-20241231.htm" }, { "id": "2f2b5e396e748d79", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AIR LEASE CORP", "cik": 1487712, "ticker": "", "sic_desc": "Services", "size_tier": "large", "public_float": 6100000000.0, "form": "8-K", "filed": "2026-04-08", "accession": "0001193125-26-147571", "filing_url": "https://www.sec.gov/Archives/edgar/data/1487712/000119312526147571/0001193125-26-147571-index.htm", "headline": "AIR LEASE CORP's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "783676ed29996ef6", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "WM TECHNOLOGY, INC.", "cik": 1779474, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "mid", "public_float": 89000000.0, "form": "8-K", "filed": "2026-04-07", "accession": "0001779474-26-000015", "filing_url": "https://www.sec.gov/Archives/edgar/data/1779474/000177947426000015/0001779474-26-000015-index.htm", "headline": "WM TECHNOLOGY, INC. dismissed its auditor and engaged Macias Gini & O\u2019Connell LLP", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Macias Gini & O\u2019Connell LLP", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f2d52a089df70612", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Veritas Farms, Inc.", "cik": 1669400, "ticker": "", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-04-07", "accession": "0001213900-26-040563", "filing_url": "https://www.sec.gov/Archives/edgar/data/1669400/000121390026040563/0001213900-26-040563-index.htm", "headline": "Veritas Farms, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 7, "other_periodic_reports_filed": false, "routine": false, "severity": 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Despite working diligently to timely file its 2025 Annual Report, the Company will be unable to complete all work necessary to timely file its 2025 Annual Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its 2025 Annual Report within the prescribed time period without unreasonable effort or expense as the Registrant needs additional time to provide information to its independent registered public accounting firm necessary to complete the review of the financial statements for the year ended December 31, 2025. Despite working diligently to timely file its 2025 Annual Report, the Company will be unable to complete all work necessary to timely file its 2025 Annual Report.", "prior_accession": "", "prior_url": "" }, { "id": "8a1c147af3fdea79", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Seaport Entertainment Group Inc.", "cik": 2009684, "ticker": "", "sic_desc": "Services", "size_tier": "mid", "public_float": 142445101.0, "form": "8-K", "filed": "2026-04-07", "accession": "0001104659-26-040479", "filing_url": "https://www.sec.gov/Archives/edgar/data/2009684/000110465926040479/0001104659-26-040479-index.htm", "headline": "Seaport Entertainment Group Inc. moved from KPMG to Grant Thornton", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "KPMG", "predecessor_tier": "big_four", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Grant Thornton", "successor_tier": "national", "tier_downgrade": true, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7bcb3d1cc9d77ff5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "STRYVE FOODS, INC.", "cik": 1691936, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-04-07", "accession": "0001493152-26-015546", "filing_url": "https://www.sec.gov/Archives/edgar/data/1691936/000149315226015546/0001493152-26-015546-index.htm", "headline": "STRYVE FOODS, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 7, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d). The compilation, dissemination and review of the information required to be presented in the Form 10-K has imposed time constraints as a result of the Company\u2019s working capital constraints that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense. As a result of the foregoing, the Company\u2019s independent registered public accounting firm has not yet completed its audit procedures. The Company undertakes the responsibility to file such report as soon as practical.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d). The compilation, dissemination and review of the information required to be presented in the Form 10-K has imposed time constraints as a result of the Company\u2019s working capital constraints that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense. As a result of the foregoing, the Company\u2019s independent registered public accounting firm has not yet completed its audit procedures. The Company undertakes the responsibility to file such report as soon as practical.", "prior_accession": "", "prior_url": "" }, { "id": "27238bd9ae1d825e", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "QUOTEMEDIA INC", "cik": 1101433, "ticker": "QMCI", "sic_desc": "Business services", "size_tier": "small", "public_float": 10912417.0, "form": "10-K", "filed": "2026-04-07", "accession": "0001654954-26-003294", "filing_url": "https://www.sec.gov/Archives/edgar/data/1101433/000165495426003294/0001654954-26-003294-index.htm", "headline": "QUOTEMEDIA INC disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-15", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company does not have sufficient cash to fund normal operations and meet debt obligations for the next 12 months without deferring payment on certain current liabilities and/or raising additional funds. In order to continue to meet its fiscal obligations in the current fiscal year and beyond, the Company may need to seek additional financing. This raises substantial doubt about the Company\u2019s ability to continue as a going concern. Its ability to continue as a going concern is dependent upon the ability of the Company to generate profitable operations in the future and/or to obtain the\u2026", "prior_accession": "0001654954-25-004291", "prior_url": "https://www.sec.gov/Archives/edgar/data/1101433/000165495425004291/qmci_10k.htm" }, { "id": "b2c9f8723ff9824b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Protagenic Therapeutics, Inc.\\new", "cik": 1022899, "ticker": "PTIX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 6636632.0, "form": "8-K", "filed": "2026-04-07", "accession": "0001493152-26-015365", "filing_url": "https://www.sec.gov/Archives/edgar/data/1022899/000149315226015365/0001493152-26-015365-index.htm", "headline": "Protagenic Therapeutics, Inc.\\new's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "25e8e115939f9776", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "PSQ Holdings, Inc.", "cik": 1847064, "ticker": "PSQH", "sic_desc": "Services", "size_tier": "mid", "public_float": 106200000.0, "form": "8-K", "filed": "2026-04-07", "accession": "0001104659-26-040415", "filing_url": "https://www.sec.gov/Archives/edgar/data/1847064/000110465926040415/0001104659-26-040415-index.htm", "headline": "PSQ Holdings, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d90f40cd15c63eb2", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "KURA SUSHI USA, INC.", "cik": 1772177, "ticker": "KRUS", "sic_desc": "Restaurants", "size_tier": "mid", "public_float": 579600000.0, "form": "8-K", "filed": "2026-04-07", "accession": "0001193125-26-145572", "filing_url": "https://www.sec.gov/Archives/edgar/data/1772177/000119312526145572/0001193125-26-145572-index.htm", "headline": "KURA SUSHI USA, INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "18754e48de47e6c8", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Jaguar Health, Inc.", "cik": 1585608, "ticker": "JAGX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 28000000.0, "form": "10-K", "filed": "2026-04-07", "accession": "0001193125-26-144470", "filing_url": "https://www.sec.gov/Archives/edgar/data/1585608/000119312526144470/0001193125-26-144470-index.htm", "headline": "Jaguar Health, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-15", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company\u2019s Ability to Continue as a Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the consolidated financial statements, the Company has an accumulated deficit, recurring losses, and expects continuing future losses. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s evaluation of the events and conditions and management\u2019s plans regarding these matters are also described in Note 1. The consolidated\u2026", "prior_accession": "0001193125-25-081480", "prior_url": "https://www.sec.gov/Archives/edgar/data/1585608/000119312525081480/d903210d10ka.htm" }, { "id": "de8f5f5b75a72a64", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "FLYWHEEL ADVANCED TECHNOLOGY, INC.", "cik": 1492617, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 947180.0, "form": "8-K", "filed": "2026-04-07", "accession": "0001493152-26-015536", "filing_url": "https://www.sec.gov/Archives/edgar/data/1492617/000149315226015536/0001493152-26-015536-index.htm", "headline": "FLYWHEEL ADVANCED TECHNOLOGY, INC. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a3e413ef79ef3cb5", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Editas Medicine, Inc.", "cik": 1650664, "ticker": "", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 383847152.0, "form": "8-K", "filed": "2026-04-07", "accession": "0001650664-26-000030", "filing_url": "https://www.sec.gov/Archives/edgar/data/1650664/000165066426000030/0001650664-26-000030-index.htm", "headline": "Editas Medicine, Inc. dismissed EY and engaged PwC", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "EY", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "PwC", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "80e96f1e48f842d0", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Cyngn Inc.", "cik": 1874097, "ticker": "", "sic_desc": "Services", "size_tier": "mid", "public_float": 101365430.4, "form": "8-K", "filed": "2026-04-07", "accession": "0001213900-26-041070", "filing_url": "https://www.sec.gov/Archives/edgar/data/1874097/000121390026041070/0001213900-26-041070-index.htm", "headline": "Cyngn Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f04de633ec0b1155", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Cambium Networks Corp", "cik": 1738177, "ticker": "CMBMF", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 5419541.93, "form": "10-K", "filed": "2026-04-07", "accession": "0001193125-26-144057", "filing_url": "https://www.sec.gov/Archives/edgar/data/1738177/000119312526144057/0001193125-26-144057-index.htm", "headline": "Cambium Networks Corp disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2024-03-15", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As discussed in Note 1 to the consolidated financial statements, the Company will not have sufficient cash and cash equivalents to repay amounts owed under its existing debt arrangements as they become due in 2026 without additional financing and uncertainties exist about the Company\u2019s ability to refinance these debt arrangements. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regards to these matters are also described in Note 1. The consolidated financial statements do not include any adjustments that might result\u2026", "prior_accession": "0000950170-24-032168", "prior_url": "https://www.sec.gov/Archives/edgar/data/1738177/000095017024032168/cmbm-20231231.htm" }, { "id": "e7bdb51cd39361ab", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "CABOT CORP", "cik": 16040, "ticker": "CBT", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "CORRESP", "filed": "2026-04-07", "accession": "0001193125-26-087544", "filing_url": "https://www.sec.gov/Archives/edgar/data/16040/000119312526087544/0001193125-26-087544-index.htm", "headline": "CABOT CORP responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2026-03-03", "published_on_edgar": "2026-04-07", "reviewing": "Cabot Corporation Form 10-K filed November 24, 2025 File No. 001-05667 Dear Ms. Baker and Mr. O\u2019Brien: This letter is being submitted in response to the Staff\u2019s", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Non-GAAP measures" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "44692825c0903e16", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "CABOT CORP", "cik": 16040, "ticker": "CBT", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-04-07", "accession": "0000000000-26-001709", "filing_url": "https://www.sec.gov/Archives/edgar/data/16040/000000000026001709/0000000000-26-001709-index.htm", "headline": "SEC staff questioned CABOT CORP's accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2026-02-19", "published_on_edgar": "2026-04-07", "reviewing": "CABOT CORP Form 10-K filed November 24, 2025 File No. 001-05667 Dear Erica McLaughlin: We have reviewed your filing and have the following comment. Please respo", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Non-GAAP measures" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "91a1c3838abc3e43", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "BlackSky Technology Inc.", "cik": 1753539, "ticker": "BKSY", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 698196072.0, "form": "8-K", "filed": "2026-04-07", "accession": "0001753539-26-000045", "filing_url": "https://www.sec.gov/Archives/edgar/data/1753539/000175353926000045/0001753539-26-000045-index.htm", "headline": "BlackSky Technology Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "5fd82230df1c54f5", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Arboretum Silverleaf Income Fund, L.P.", "cik": 1672773, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-04-07", "accession": "0001493152-26-015568", "filing_url": "https://www.sec.gov/Archives/edgar/data/1672773/000149315226015568/0001493152-26-015568-index.htm", "headline": "Arboretum Silverleaf Income Fund, L.P. dismissed its auditor and engaged Stephano Slack LLC", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Stephano Slack LLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c1b56b2d6debfcf6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Aphoenity International Holdings Inc.", "cik": 1737193, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-04-07", "accession": "0001683168-26-002708", "filing_url": "https://www.sec.gov/Archives/edgar/data/1737193/000168316826002708/0001683168-26-002708-index.htm", "headline": "Aphoenity International Holdings Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 7, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) 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 and expense. 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We are requesting this extension to allow more time for our independent registered public accounting firm to complete their review of our interim financial statements.", "prior_accession": "", "prior_url": "" }, { "id": "2fd33f93e058804a", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "ANI PHARMACEUTICALS INC", "cik": 1023024, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 1300000000.0, "form": "8-K", "filed": "2026-04-07", "accession": "0001023024-26-000034", "filing_url": "https://www.sec.gov/Archives/edgar/data/1023024/000102302426000034/0001023024-26-000034-index.htm", "headline": "ANI PHARMACEUTICALS INC reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "EisnerAmper", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3aa0df3064b1b01a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AI Era Corp.", "cik": 1605331, "ticker": "AERA", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 2731446.0, "form": "8-K", "filed": "2026-04-07", "accession": "0001663577-26-000096", "filing_url": "https://www.sec.gov/Archives/edgar/data/1605331/000166357726000096/0001663577-26-000096-index.htm", "headline": "AI Era Corp.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b14a248af3776011", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "iQSTEL Inc", "cik": 1527702, "ticker": "IQST", "sic_desc": "Telecommunications", "size_tier": "small", "public_float": 33157217.0, "form": "10-K", "filed": "2026-04-06", "accession": "0001663577-26-000094", "filing_url": "https://www.sec.gov/Archives/edgar/data/1527702/000166357726000094/0001663577-26-000094-index.htm", "headline": "iQSTEL Inc changed its revenue recognition disclosure", "evidence": { "new_language": [ "Under ASC 606, voice and SMS termination services typically qualify for over time recognition because the customer receives and consumes the benefits as the entity performs \u2022 Each call or message is terminated in real time.", "Fintech The Company\u2019s primary performance obligation is the transfer of digital prepaid products to customers upon purchase.", "Revenue is recognized at a point in time when the digital prepaid products are made available to the customer, as this is when the customer obtains control and can benefit from the use of the products." ], "prior_filed": "2025-03-31", "prior_form": "10-K", "similarity": 0.53, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Under ASC 606, voice and SMS termination services typically qualify for over time recognition because the customer receives and consumes the benefits as the entity performs \u2022 Each call or message is terminated in real time.", "prior_accession": "0001663577-25-000086", "prior_url": "https://www.sec.gov/Archives/edgar/data/1527702/000166357725000086/iqst10k_123124.htm" }, { "id": "7242336d317c093a", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Where Food Comes From, Inc.", "cik": 1360565, "ticker": "WFCF", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 32344018.0, "form": "10-K/A", "filed": "2026-04-06", "accession": "0001493152-26-015257", "filing_url": "https://www.sec.gov/Archives/edgar/data/1360565/000149315226015257/0001493152-26-015257-index.htm", "headline": "Where Food Comes From, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2026-02-26", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Material Weaknesses in Internal Control over Financial Reporting and Remediation Plan In connection with the audit of our consolidated financial statements for the year ended December 31, 2025, we and our independent registered public accounting firm identified material weaknesses in our internal control over financial reporting. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material\u2026", "prior_accession": "0001493152-26-008155", "prior_url": "https://www.sec.gov/Archives/edgar/data/1360565/000149315226008155/form10-k.htm" }, { "id": "351fd99656b443b4", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Solo Brands, Inc.", "cik": 1870600, "ticker": "SBDS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 63700000.0, "form": "8-K", "filed": "2026-04-06", "accession": "0001870600-26-000023", "filing_url": "https://www.sec.gov/Archives/edgar/data/1870600/000187060026000023/0001870600-26-000023-index.htm", "headline": "Solo Brands, Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2a783fb0412b7819", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "ORACLE CORP", "cik": 1341439, "ticker": "ORCL", "sic_desc": "Prepackaged software", "size_tier": "mega", "public_float": 346760150000.0, "form": "8-K", "filed": "2026-04-06", "accession": "0001193125-26-142939", "filing_url": "https://www.sec.gov/Archives/edgar/data/1341439/000119312526142939/0001193125-26-142939-index.htm", "headline": "ORACLE CORP's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0c2b8df88e394b00", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Neuronetics, Inc.", "cik": 1227636, "ticker": "STIM", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 129300000.0, "form": "8-K", "filed": "2026-04-06", "accession": "0001193125-26-143876", "filing_url": "https://www.sec.gov/Archives/edgar/data/1227636/000119312526143876/0001193125-26-143876-index.htm", "headline": "Neuronetics, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "db09516c6f3a2faa", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Nerdy Inc.", "cik": 1819404, "ticker": "NRDY", "sic_desc": "Services", "size_tier": "mid", "public_float": 123755346.0, "form": "8-K", "filed": "2026-04-06", "accession": "0001819404-26-000035", "filing_url": "https://www.sec.gov/Archives/edgar/data/1819404/000181940426000035/0001819404-26-000035-index.htm", "headline": "Nerdy Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c711d37b4828b43d", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Neolara Corp.", "cik": 1941360, "ticker": "", "sic_desc": "Construction", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-04-06", "accession": "0001683168-26-002687", "filing_url": "https://www.sec.gov/Archives/edgar/data/1941360/000168316826002687/0001683168-26-002687-index.htm", "headline": "Neolara Corp. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-17", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "NOTE 3 \u2013 GOING CONCERN The accompanying unaudited condensed financial statements have been prepared assuming the Company will continue as a going concern. As of September 30, 2025, the Company had no cash on hand, a stockholders\u2019 deficit of $2,051, and an accumulated deficit of $132,474. The Company incurred a net loss of $73,621 for the three months ended September 30, 2025. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management intends to fund the Company\u2019s near-term working-capital requirements through related-party support, capital\u2026", "prior_accession": "0001683168-25-002660", "prior_url": "https://www.sec.gov/Archives/edgar/data/1941360/000168316825002660/neolara_i10q-033125.htm" }, { "id": "2585e6ed0322cbfa", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Korth Direct Mortgage Inc.", "cik": 1695963, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "NT 10-K/A", "filed": "2026-04-06", "accession": "0001214659-26-004354", "filing_url": "https://www.sec.gov/Archives/edgar/data/1695963/000121465926004354/0001214659-26-004354-index.htm", "headline": "Korth Direct Mortgage Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 6, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant\u2019s Report on Form 10-K for the year ended December 31, 2025, cannot be filed within the prescribed period without unreasonable effort or expense because management requires additional time to compile and verify the data required to be included in the Report. The Report will be filed no later than the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant\u2019s Report on Form 10-K for the year ended December 31, 2025, cannot be filed within the prescribed period without unreasonable effort or expense because management requires additional time to compile and verify the data required to be included in the Report. The Report will be filed no later than the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "d7aa719a37204ff1", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Kestrel Group Ltd", "cik": 2055116, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 113900000.0, "form": "8-K", "filed": "2026-04-06", "accession": "0001628280-26-023887", "filing_url": "https://www.sec.gov/Archives/edgar/data/2055116/000162828026023887/0001628280-26-023887-index.htm", "headline": "Kestrel Group Ltd moved from EY to Grant Thornton", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "EY", "predecessor_tier": "big_four", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Grant Thornton", "successor_tier": "national", "tier_downgrade": true, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ac581b99692483bb", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "KINETIC GROUP INC.", "cik": 1696195, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 50207900.0, "form": "NT 10-K/A", "filed": "2026-04-06", "accession": "0001477932-26-002033", "filing_url": "https://www.sec.gov/Archives/edgar/data/1696195/000147793226002033/0001477932-26-002033-index.htm", "headline": "KINETIC GROUP INC. told the SEC it could not file 6 periodic reports on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 98, "filings_in_batch": 6, "other_forms": [ "NT 10-Q", "NT 10-Q/A" ], "other_periodic_reports_filed": false, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file, without unreasonable effort and expense, its Form 10-K report for the period ended September 2025 because the Registrant and auditors will review all information for 10Q pending to publishing and they require additional detailed information to complete their revision. We expect to finalize the delivery of 10K 2025 at end of June 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file, without unreasonable effort and expense, its Form 10-K report for the period ended September 2025 because the Registrant and auditors will review all information for 10Q pending to publishing and they require additional detailed information to complete their revision. We expect to finalize the delivery of 10K 2025 at end of June 2026.", "prior_accession": "", "prior_url": "" }, { "id": "1711f3ae439a65c9", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Hawkeye Systems, Inc.", "cik": 1750777, "ticker": "HWKE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2813963.0, "form": "8-K", "filed": "2026-04-06", "accession": "0001683168-26-002690", "filing_url": "https://www.sec.gov/Archives/edgar/data/1750777/000168316826002690/0001683168-26-002690-index.htm", "headline": "Hawkeye Systems, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6ade2bc5efad85fb", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "HILLS BANCORPORATION", "cik": 732417, "ticker": "", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 598474647.0, "form": "8-K", "filed": "2026-04-06", "accession": "0000732417-26-000033", "filing_url": "https://www.sec.gov/Archives/edgar/data/732417/000073241726000033/0000732417-26-000033-index.htm", "headline": "HILLS BANCORPORATION dismissed its auditor and engaged Crowe", "evidence": { "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Crowe", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2b4322b23c00f533", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Elvictor Group, Inc.", "cik": 1741489, "ticker": "ELVG", "sic_desc": "Services", "size_tier": "small", "public_float": 10361219.0, "form": "10-K", "filed": "2026-04-06", "accession": "0001213900-26-040480", "filing_url": "https://www.sec.gov/Archives/edgar/data/1741489/000121390026040480/0001213900-26-040480-index.htm", "headline": "Elvictor Group, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-14", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company has incurred substantial operating losses for the year ended December 31, 2025 and, as discussed in the Report of Independent Registered Public Accounting Firm, these conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern for a period of twelve months from the date these financial statements are issued. In response to these conditions, management has developed and is actively executing a plan intended to alleviate substantial doubt. The principal elements of management\u2019s plan are as follows: (i) Revenue Growth: During the first quarter of\u2026", "prior_accession": "0001213900-25-031497", "prior_url": "https://www.sec.gov/Archives/edgar/data/1741489/000121390025031497/ea0232386-10k_elvictor.htm" }, { "id": "d71b5870b13d1c04", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "American Integrity Insurance Group, Inc.", "cik": 2007587, "ticker": "AII", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 155900000.0, "form": "8-K", "filed": "2026-04-06", "accession": "0002007587-26-000031", "filing_url": "https://www.sec.gov/Archives/edgar/data/2007587/000200758726000031/0002007587-26-000031-index.htm", "headline": "American Integrity Insurance Group, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "5f4f5b01dc0323cd", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Stereotaxis, Inc.", "cik": 1289340, "ticker": "STXS", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 150300000.0, "form": "10-K/A", "filed": "2026-04-03", "accession": "0001493152-26-015172", "filing_url": "https://www.sec.gov/Archives/edgar/data/1289340/000149315226015172/0001493152-26-015172-index.htm", "headline": "Stereotaxis, Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Company\u2019s contracts for system sales generally have multiple performance obligations.", "Auditing the timing and amount of revenue recognized for system sales required significant auditor judgment because it involves several subjective management assumptions and estimates including the identification of performance obligations within the contracts, the estimation of the standalone selling price of each\u2026", "How We Addressed the Matter in Our Audit To test system revenue, our audit procedures included, among others, testing management\u2019s identification of the performance obligations and the allocation of the transaction price to each performance obligation by performing an independent assessment of customer contracts and\u2026" ], "prior_filed": "2026-03-12", "prior_form": "10-K", "similarity": 0.003, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The Company\u2019s contracts for system sales generally have multiple performance obligations.", "prior_accession": "0001493152-26-009881", "prior_url": "https://www.sec.gov/Archives/edgar/data/1289340/000149315226009881/form10-k.htm" }, { "id": "e3f7a4e7d57d248e", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Nixxy, Inc.", "cik": 1462223, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 41370727.0, "form": "8-K", "filed": "2026-04-03", "accession": "0001683168-26-002649", "filing_url": "https://www.sec.gov/Archives/edgar/data/1462223/000168316826002649/0001683168-26-002649-index.htm", "headline": "Nixxy, Inc. dismissed its auditor and engaged KG CPA LLP", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "KG CPA LLP", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "751ce5ee25922fb2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Neolara Corp.", "cik": 1941360, "ticker": "", "sic_desc": "Construction", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q/A", "filed": "2026-04-03", "accession": "0001683168-26-002636", "filing_url": "https://www.sec.gov/Archives/edgar/data/1941360/000168316826002636/0001683168-26-002636-index.htm", "headline": "Neolara Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 48, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The issuer requires additional time to have its quarterly report on Form 10-Q reviewed by its independent accountant.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The issuer requires additional time to have its quarterly report on Form 10-Q reviewed by its independent accountant.", "prior_accession": "", "prior_url": "" }, { "id": "2b45c5c5ee713aa1", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Instil Bio, Inc.", "cik": 1789769, "ticker": "", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 83400000.0, "form": "8-K", "filed": "2026-04-03", "accession": "0001789769-26-000024", "filing_url": "https://www.sec.gov/Archives/edgar/data/1789769/000178976926000024/0001789769-26-000024-index.htm", "headline": "Instil Bio, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c4032a806af8defb", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Indaptus Therapeutics, Inc.", "cik": 1857044, "ticker": "INDP", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 15039986.0, "form": "8-K", "filed": "2026-04-03", "accession": "0001493152-26-015079", "filing_url": "https://www.sec.gov/Archives/edgar/data/1857044/000149315226015079/0001493152-26-015079-index.htm", "headline": "Indaptus Therapeutics, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "af2ba4547d95b5bf", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "GENERATION INCOME PROPERTIES, INC.", "cik": 1651721, "ticker": "GIPR", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 9400000.0, "form": "10-K/A", "filed": "2026-04-03", "accession": "0001193125-26-140770", "filing_url": "https://www.sec.gov/Archives/edgar/data/1651721/000119312526140770/0001193125-26-140770-index.htm", "headline": "GENERATION INCOME PROPERTIES, INC. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2026-04-01", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on the results of our evaluation, management concluded that our internal control over financial reporting was not effective as of December 31, 2025. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company's annual or interim financial statements will not be prevented or detected on a timely basis. The Company's processes, procedures, and controls related to the\u2026", "prior_accession": "0001193125-26-135022", "prior_url": "https://www.sec.gov/Archives/edgar/data/1651721/000119312526135022/gipr-20251231.htm" }, { "id": "5a4e3f85763ab28d", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Arcadia Biosciences, Inc.", "cik": 1469443, "ticker": "", "sic_desc": "Mining", "size_tier": "small", "public_float": 5740919.0, "form": "8-K", "filed": "2026-04-03", "accession": "0001193125-26-142030", "filing_url": "https://www.sec.gov/Archives/edgar/data/1469443/000119312526142030/0001193125-26-142030-index.htm", "headline": "Arcadia Biosciences, Inc. moved from Deloitte to Ramirez Jimenez International CPAs", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Deloitte", "predecessor_tier": "big_four", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Ramirez Jimenez International CPAs", "successor_tier": "other", "tier_downgrade": true, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d7997efbe01121c3", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AMC Global Media Inc.", "cik": 1514991, "ticker": "AMCX", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 306000000.0, "form": "8-K", "filed": "2026-04-03", "accession": "0001514991-26-000049", "filing_url": "https://www.sec.gov/Archives/edgar/data/1514991/000151499126000049/0001514991-26-000049-index.htm", "headline": "AMC Networks Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.", "formerly": "AMC Networks Inc." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "49e48d622b659cda", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "iTonic Holdings Ltd", "cik": 1970544, "ticker": "ITOC", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F/A", "filed": "2026-04-02", "accession": "0001213900-26-039356", "filing_url": "https://www.sec.gov/Archives/edgar/data/1970544/000121390026039356/0001213900-26-039356-index.htm", "headline": "iTonic Holdings Ltd no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2026-03-30", "prior_form": "20-F", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Going Concern As described further in Note 2 to the financial statements, the Company financial statements are prepared assuming that the Company will continue as a going concern. We determined the Company\u2019s ability to continue as a going concern is a critical audit matter due to the estimation and uncertainty regarding the Company\u2019s future cash flows and the risk of bias in management\u2019s judgments and assumptions in estimating these cash flows. Our audit procedures related to the Company\u2019s assertion on its ability to continue as a going concern included the following, among others: We\u2026", "prior_accession": "0001213900-26-036395", "prior_url": "https://www.sec.gov/Archives/edgar/data/1970544/000121390026036395/ea0283543-20f_itonic.htm" }, { "id": "f890644f8313493f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "TYSON FOODS, INC.", "cik": 100493, "ticker": "TSN", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 17422448530.0, "form": "8-K", "filed": "2026-04-02", "accession": "0000100493-26-000014", "filing_url": "https://www.sec.gov/Archives/edgar/data/100493/000010049326000014/0000100493-26-000014-index.htm", "headline": "TYSON FOODS, INC.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f2fb85e293986899", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "TScan Therapeutics, Inc.", "cik": 1783328, "ticker": "TCRX", "sic_desc": "Biological products", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-04-02", "accession": "0001193125-26-138973", "filing_url": "https://www.sec.gov/Archives/edgar/data/1783328/000119312526138973/0001193125-26-138973-index.htm", "headline": "TScan Therapeutics, Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bf43f9df01db9273", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "TFS Financial CORP", "cik": 1381668, "ticker": "TFSL", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 652630000.0, "form": "8-K", "filed": "2026-04-02", "accession": "0001381668-26-000018", "filing_url": "https://www.sec.gov/Archives/edgar/data/1381668/000138166826000018/0001381668-26-000018-index.htm", "headline": "TFS Financial CORP's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ac69f24d6686505e", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "TETRA TECHNOLOGIES INC", "cik": 844965, "ticker": "TTI", "sic_desc": "Mining", "size_tier": "mid", "public_float": 431759563.0, "form": "8-K/A", "filed": "2026-04-02", "accession": "0000844965-26-000017", "filing_url": "https://www.sec.gov/Archives/edgar/data/844965/000084496526000017/0000844965-26-000017-index.htm", "headline": "TETRA TECHNOLOGIES INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bcf986cbba45d2e9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Stark Focus Group, Inc.", "cik": 1794942, "ticker": "SKFG", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 72526.0, "form": "NT 10-K", "filed": "2026-04-02", "accession": "0001640334-26-000619", "filing_url": "https://www.sec.gov/Archives/edgar/data/1794942/000164033426000619/0001640334-26-000619-index.htm", "headline": "Stark Focus Group, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 2, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file the Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) in a timely manner without unreasonable effort or expense. The Company has submitted its draft filing to its auditing firm and is awaiting permission to make the filing.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file the Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) in a timely manner without unreasonable effort or expense. The Company has submitted its draft filing to its auditing firm and is awaiting permission to make the filing.", "prior_accession": "", "prior_url": "" }, { "id": "f157da84746e457d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Sally Beauty Holdings, Inc.", "cik": 1368458, "ticker": "SBH", "sic_desc": "Retail trade", "size_tier": "large", "public_float": 1279396000.0, "form": "8-K", "filed": "2026-04-02", "accession": "0001193125-26-138926", "filing_url": "https://www.sec.gov/Archives/edgar/data/1368458/000119312526138926/0001193125-26-138926-index.htm", "headline": "Sally Beauty Holdings, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "54114704ad9ee6ae", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Royale Energy, Inc.", "cik": 1694617, "ticker": "ROYL", "sic_desc": "Mining", "size_tier": "small", "public_float": 1545769.0, "form": "NT 10-K", "filed": "2026-04-02", "accession": "0001185185-26-001236", "filing_url": "https://www.sec.gov/Archives/edgar/data/1694617/000118518526001236/0001185185-26-001236-index.htm", "headline": "Royale Energy, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 2, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Royale Energy, Inc (the Company) is unable to complete its Form 10-K for the year ended December 31, 2025, within the prescribed time period without unreasonable effort and expense due delays in compiling the information required to completed the financial reporting close process, including preparation of its financial statements. As previously disclosed on September 9, 2025, the Company completed the acquisition of certain non-operated working interest. The Company needs additional time to complete the accounting and disclosures related to the acquired assets.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Royale Energy, Inc (the Company) is unable to complete its Form 10-K for the year ended December 31, 2025, within the prescribed time period without unreasonable effort and expense due delays in compiling the information required to completed the financial reporting close process, including preparation of its financial statements. As previously disclosed on September 9, 2025, the Company completed the acquisition of certain non-operated working interest. The Company needs additional time to complete the accounting and disclosures related to the acquired assets.", "prior_accession": "", "prior_url": "" }, { "id": "921cbed01a277ffd", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Pharming Group N.V.", "cik": 1828316, "ticker": "PHAR", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-02", "accession": "0001828316-26-000015", "filing_url": "https://www.sec.gov/Archives/edgar/data/1828316/000182831626000015/0001828316-26-000015-index.htm", "headline": "Pharming Group N.V. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-03", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 5, "weakness_days_reported": 1821, "weakness_first_reported": "2021-04-07", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Opinion on Internal Control over Financial Reporting We have audited the internal control over financial reporting of Pharming Group N.V. and subsidiaries (the \"Company\") as at December 31, 2025, based on criteria established in Internal Control \u2014 Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on\u2026", "prior_accession": "0001828316-25-000017", "prior_url": "https://www.sec.gov/Archives/edgar/data/1828316/000182831625000017/pharm-20241231.htm" }, { "id": "d4114bdc76a193aa", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Oak Woods Acquisition Corp", "cik": 1945422, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 58995000.0, "form": "NT 10-K", "filed": "2026-04-02", "accession": "0001213900-26-038842", "filing_url": "https://www.sec.gov/Archives/edgar/data/1945422/000121390026038842/0001213900-26-038842-index.htm", "headline": "Oak Woods Acquisition Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 2, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Our Form 10-K Annual Report is currently being completed and has been delayed due to recent corporate actions as well as delays in processing administrative updates with various service providers. The company believes that the subject Annual Report will be available for filing on or before April 15, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Our Form 10-K Annual Report is currently being completed and has been delayed due to recent corporate actions as well as delays in processing administrative updates with various service providers. The company believes that the subject Annual Report will be available for filing on or before April 15, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "0d99ea1968c73632", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Namib Minerals", "cik": 2026514, "ticker": "NAMM", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-02", "accession": "0001213900-26-038838", "filing_url": "https://www.sec.gov/Archives/edgar/data/2026514/000121390026038838/0001213900-26-038838-index.htm", "headline": "Namib Minerals reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-06-11", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 295, "weakness_first_reported": "2025-06-11", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In addition, once we cease to be an \u201cemerging growth company\u201d as such term is defined in the JOBS Act, our independent registered public accounting firm must attest to and report on the effectiveness of our internal control over financial reporting. Moreover, even if our management concludes that our internal control over financial reporting is effective, our independent registered public accounting firm, after conducting its own independent testing, may issue an adverse opinion on the effectiveness of internal\u2026", "prior_accession": "0001213900-25-053289", "prior_url": "https://www.sec.gov/Archives/edgar/data/2026514/000121390025053289/ea0244923-20f_namib.htm" }, { "id": "e44b75a0e4ce6e1e", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "MMTEC, INC.", "cik": 1742518, "ticker": "MTC", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-02", "accession": "0001213900-26-039499", "filing_url": "https://www.sec.gov/Archives/edgar/data/1742518/000121390026039499/0001213900-26-039499-index.htm", "headline": "MMTEC, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-04-09", "prior_form": "20-F", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The XChange Note is secured by all of the issued and outstanding equity of Alpha Mind and all of the assets of Alpha Mind and its subsidiaries. In its Annual Report on Form 20-F for the fiscal year ended September 30, 2025, XChange disclosed that its independent registered public accounting firm included an explanatory paragraph in its audit report questioning XChange\u2019s ability to continue as a going concern. XChange reported that it generated net losses of RMB 71.3 million, RMB 226.8 million, and RMB 748.4 million (approximately $105.1 million) in fiscal years 2023, 2024, and 2025\u2026", "prior_accession": "0001213900-25-030342", "prior_url": "https://www.sec.gov/Archives/edgar/data/1742518/000121390025030342/ea0236233-20f_mmtecinc.htm" }, { "id": "85554ce87d1332eb", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "MANNATECH INC", "cik": 1056358, "ticker": "MTEX", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 9875105.0, "form": "NT 10-K/A", "filed": "2026-04-02", "accession": "0001437749-26-011099", "filing_url": "https://www.sec.gov/Archives/edgar/data/1056358/000143774926011099/0001437749-26-011099-index.htm", "headline": "MANNATECH INC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 2, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file its Annual Report on Form 10\u2011K for the year ended December 31, 2025, within the prescribed time period without unreasonable effort or expense because it requires additional time to complete its review of the income tax provision. The Company is assessing the preliminary conclusions reached in the computation of the amount of deferred taxes to be recorded on unremitted foreign earnings. The Company experienced a decline in net sales, incurred operating losses and negative cash flows from operating activities during the year ended December 31, 2025, which caused liquidity constraints. These events lead to a conclusion that substantial doubt exists about the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file its Annual Report on Form 10\u2011K for the year ended December 31, 2025, within the prescribed time period without unreasonable effort or expense because it requires additional time to complete its review of the income tax provision. The Company is assessing the preliminary conclusions reached in the computation of the amount of deferred taxes to be recorded on unremitted foreign earnings. The Company experienced a decline in net sales, incurred operating losses and negative cash flows from operating activities during the year ended December 31, 2025, which caused liquidity constraints. These events lead to a conclusion that substantial doubt exists about the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "8939c4f5c494aa46", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "LightInTheBox Holding Co., Ltd.", "cik": 1523836, "ticker": "LITB", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-02", "accession": "0001104659-26-038848", "filing_url": "https://www.sec.gov/Archives/edgar/data/1523836/000110465926038848/0001104659-26-038848-index.htm", "headline": "LightInTheBox Holding Co., Ltd. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-04-01", "prior_form": "20-F", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001410578-25-000609", "prior_url": "https://www.sec.gov/Archives/edgar/data/1523836/000141057825000609/litb-20241231x20f.htm" }, { "id": "cb032656262f3c5b", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "IRIDEX CORP", "cik": 1006045, "ticker": "IRIX", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 28330888.0, "form": "10-K", "filed": "2026-04-02", "accession": "0001193125-26-140194", "filing_url": "https://www.sec.gov/Archives/edgar/data/1006045/000119312526140194/0001193125-26-140194-index.htm", "headline": "IRIDEX CORP disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-03-27", "prior_form": "10-K", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "We have incurred net losses over the last several years, and as of January 3, 2026, have an accumulated deficit of approximately $92.4 million. We may continue to incur operating losses and negative cash flows from operations. Management evaluates whether there are relevant conditions and events that, in the aggregate, raise substantial doubt about our ability to continue as a going concern and to meet its obligations as they become due within one year after the date that the financial statements are issued. On March 19, 2025, the Company entered into the Novel Securities Agreement and the\u2026", "prior_accession": "0000950170-25-046107", "prior_url": "https://www.sec.gov/Archives/edgar/data/1006045/000095017025046107/irix-20241228.htm" }, { "id": "52dbd9b59ea68449", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "ESAB Corp", "cik": 1877322, "ticker": "ESAB", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 7614000000.0, "form": "8-K", "filed": "2026-04-02", "accession": "0001213900-26-038839", "filing_url": "https://www.sec.gov/Archives/edgar/data/1877322/000121390026038839/0001213900-26-038839-index.htm", "headline": "ESAB Corp's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "41b791923daac0de", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Cardiff Oncology, Inc.", "cik": 1213037, "ticker": "CRDF", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 205395570.0, "form": "8-K", "filed": "2026-04-02", "accession": "0001193125-26-140152", "filing_url": "https://www.sec.gov/Archives/edgar/data/1213037/000119312526140152/0001193125-26-140152-index.htm", "headline": "Cardiff Oncology, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "169d3befa0f82cc6", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Broadcom Inc.", "cik": 1730168, "ticker": "AVGO", "sic_desc": "Semiconductors", "size_tier": "mega", "public_float": 939200000000.0, "form": "8-K", "filed": "2026-04-02", "accession": "0001193125-26-140574", "filing_url": "https://www.sec.gov/Archives/edgar/data/1730168/000119312526140574/0001193125-26-140574-index.htm", "headline": "Broadcom Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "20ba6dcfef8a47de", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Balance Labs, Inc.", "cik": 1632121, "ticker": "BLNC", "sic_desc": "Services", "size_tier": "small", "public_float": 5418500.0, "form": "NT 10-K", "filed": "2026-04-02", "accession": "0001493152-26-014846", "filing_url": "https://www.sec.gov/Archives/edgar/data/1632121/000149315226014846/0001493152-26-014846-index.htm", "headline": "Balance Labs, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 2, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K (the \u201cForm 10-K\u201d) for the period ended December 31, 2025, within the prescribed period. The compilation, dissemination and review of the financial information required to be presented in the Form 10-K has imposed time constraints on the Company\u2019s management and auditor that have rendered timely filing of the Form 10-K impractical without undue hardship and expense to the Company.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K (the \u201cForm 10-K\u201d) for the period ended December 31, 2025, within the prescribed period. The compilation, dissemination and review of the financial information required to be presented in the Form 10-K has imposed time constraints on the Company\u2019s management and auditor that have rendered timely filing of the Form 10-K impractical without undue hardship and expense to the Company.", "prior_accession": "", "prior_url": "" }, { "id": "d071bd1788342b36", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "NEIGHBORHOOD INTELLIGENCE, INC.", "cik": 1130713, "ticker": "NXH", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 600000000.0, "form": "8-K", "filed": "2026-04-02", "accession": "0001140361-26-012893", "filing_url": "https://www.sec.gov/Archives/edgar/data/1130713/000114036126012893/0001140361-26-012893-index.htm", "headline": "BED BATH & BEYOND, INC.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.", "formerly": "BED BATH & BEYOND, INC." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "232ffaa57060aff4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Appsoft Technologies, Inc.", "cik": 1651992, "ticker": "ASFT", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-04-02", "accession": "0001477932-26-001951", "filing_url": "https://www.sec.gov/Archives/edgar/data/1651992/000147793226001951/0001477932-26-001951-index.htm", "headline": "Appsoft Technologies, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 2, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Form 12b-25 with the Securities and Exchange Commission (the \u201cSEC\u201d) to postpone the filing of its annual report of on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) beyond April 1, 2026, the prescribed due date for such filing, because the Company was unable to finalize its financial results without unreasonable expense or effort. As a result, the Company could not solicit and obtain the necessary review of the Form 10-K in a timely fashion prior to the due date of the report. The Company expects to file its Form 10-K on or before the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Form 12b-25 with the Securities and Exchange Commission (the \u201cSEC\u201d) to postpone the filing of its annual report of on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) beyond April 1, 2026, the prescribed due date for such filing, because the Company was unable to finalize its financial results without unreasonable expense or effort. As a result, the Company could not solicit and obtain the necessary review of the Form 10-K in a timely fashion prior to the due date of the report. The Company expects to file its Form 10-K on or before the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "2e2bcf8bb0dce61c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Alphabet Inc.", "cik": 1652044, "ticker": "GOOGL", "sic_desc": "Computer services", "size_tier": "mega", "public_float": 2000000000000.0, "form": "8-K", "filed": "2026-04-02", "accession": "0001652044-26-000031", "filing_url": "https://www.sec.gov/Archives/edgar/data/1652044/000165204426000031/0001652044-26-000031-index.htm", "headline": "Alphabet Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f3f87937b463baef", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "AiXin Life International, Inc.", "cik": 835662, "ticker": "AIXN", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 5654766.0, "form": "NT 10-K", "filed": "2026-04-02", "accession": "0001493152-26-014729", "filing_url": "https://www.sec.gov/Archives/edgar/data/835662/000149315226014729/0001493152-26-014729-index.htm", "headline": "AiXin Life International, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 2, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Reasons for Delay AiXin Life International, Inc. (the \u201cCompany\u201d) is unable to timely file its Annual Report on Form 10-K for the year ended December 31, 2025, due to a delay in completing the financial statements required to be included therein, and the review procedures related thereto, which delay could not be eliminated by the Company without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Reasons for Delay AiXin Life International, Inc. (the \u201cCompany\u201d) is unable to timely file its Annual Report on Form 10-K for the year ended December 31, 2025, due to a delay in completing the financial statements required to be included therein, and the review procedures related thereto, which delay could not be eliminated by the Company without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "193661e190d2d0ff", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "iRhythm Holdings, Inc.", "cik": 1388658, "ticker": "", "sic_desc": "Medical instruments", "size_tier": "large", "public_float": 4900000000.0, "form": "8-K", "filed": "2026-04-01", "accession": "0001388658-26-000022", "filing_url": "https://www.sec.gov/Archives/edgar/data/1388658/000138865826000022/0001388658-26-000022-index.htm", "headline": "iRhythm Holdings, Inc. dismissed PwC and engaged KPMG", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "PwC", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "KPMG", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "833e107e71a8e507", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Zeo Energy Corp.", "cik": 1865506, "ticker": "ZEO", "sic_desc": "Construction", "size_tier": "small", "public_float": 8000000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001213900-26-037780", "filing_url": "https://www.sec.gov/Archives/edgar/data/1865506/000121390026037780/0001213900-26-037780-index.htm", "headline": "Zeo Energy Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Form 10-K for the year ended December 31, 2025 within the prescribed time period without unreasonable effort or expense because additional time is needed to finalize the financial statements to be included in such report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Form 10-K for the year ended December 31, 2025 within the prescribed time period without unreasonable effort or expense because additional time is needed to finalize the financial statements to be included in such report.", "prior_accession": "", "prior_url": "" }, { "id": "766a3770879976ab", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ZHEN DING RESOURCES INC.", "cik": 1594204, "ticker": "RBTK", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001214659-26-004137", "filing_url": "https://www.sec.gov/Archives/edgar/data/1594204/000121465926004137/0001214659-26-004137-index.htm", "headline": "ZHEN DING RESOURCES INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file, without unreasonable effort and expense, its Form 10-K Annual Report for the year ended December 31, 2025 due to administrative delays in the production of its financial statements, and because the Registrant's auditor has not completed its review of the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file, without unreasonable effort and expense, its Form 10-K Annual Report for the year ended December 31, 2025 due to administrative delays in the production of its financial statements, and because the Registrant's auditor has not completed its review of the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "eb585fdb9f76f69f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "XWELL, Inc.", "cik": 1410428, "ticker": "XWEL", "sic_desc": "Services", "size_tier": "small", "public_float": 7535583.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001104659-26-037976", "filing_url": "https://www.sec.gov/Archives/edgar/data/1410428/000110465926037976/0001104659-26-037976-index.htm", "headline": "XWELL, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) will not, without unreasonable effort and expense, be able to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201c2025 Annual Report\u201d) within the prescribed time period. Additional time is needed for the Company to compile and analyze supporting documentation in order to complete its financial statement preparation and review process to finalize the Form 10-K. The Company anticipates that it will file the Form 10-K no later than the fifteenth 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." }, "quote": "(the \u201cCompany\u201d) will not, without unreasonable effort and expense, be able to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201c2025 Annual Report\u201d) within the prescribed time period. Additional time is needed for the Company to compile and analyze supporting documentation in order to complete its financial statement preparation and review process to finalize the Form 10-K. The Company anticipates that it will file the Form 10-K no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "f388d44197e4e669", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "XWELL, Inc.", "cik": 1410428, "ticker": "XWEL", "sic_desc": "Services", "size_tier": "small", "public_float": 7535583.0, "form": "10-K", "filed": "2026-04-01", "accession": "0001104659-26-038330", "filing_url": "https://www.sec.gov/Archives/edgar/data/1410428/000110465926038330/0001104659-26-038330-index.htm", "headline": "XWELL, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-28", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company\u2019s working capital was in a deficit position at December 31, 2025, compared with a working capital surplus of $6,113 at December 31, 2024. These conditions, together with historical operating losses and negative cash flows from operations, previously raised substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the issuance of these financial statements. On February 24, 2026, the Company announced it had entered into a securities purchase agreement for a private placement of Series H Convertible Preferred Stock and accompanying warrants\u2026", "prior_accession": "0001558370-25-005691", "prior_url": "https://www.sec.gov/Archives/edgar/data/1410428/000155837025005691/xwel-20241231x10ka.htm" }, { "id": "abb29356dd854ba2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "XCel Brands, Inc.", "cik": 1083220, "ticker": "XELB", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 7346000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001104659-26-038281", "filing_url": "https://www.sec.gov/Archives/edgar/data/1083220/000110465926038281/0001104659-26-038281-index.htm", "headline": "XCel Brands, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 within the prescribed period because of a delay in completing the audit for this period as a result of management requiring additional time to compile and verify the data required to be included in the report. Registrant expects to file within the extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 within the prescribed period because of a delay in completing the audit for this period as a result of management requiring additional time to compile and verify the data required to be included in the report. Registrant expects to file within the extension period.", "prior_accession": "", "prior_url": "" }, { "id": "747e9056751bf63e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Western Uranium & Vanadium Corp.", "cik": 1621906, "ticker": "WSTRF", "sic_desc": "Mining", "size_tier": "small", "public_float": 63900000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001213900-26-038555", "filing_url": "https://www.sec.gov/Archives/edgar/data/1621906/000121390026038555/0001213900-26-038555-index.htm", "headline": "Western Uranium & Vanadium Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company expects to file its Form 10-K Annual Report within the allotted extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company expects to file its Form 10-K Annual Report within the allotted extension period.", "prior_accession": "", "prior_url": "" }, { "id": "4ecb4ca2550d6e6a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "WINDTREE THERAPEUTICS INC /DE/", "cik": 946486, "ticker": "WINT", "sic_desc": "Biological products", "size_tier": "small", "public_float": 1900000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001437749-26-010838", "filing_url": "https://www.sec.gov/Archives/edgar/data/946486/000143774926010838/0001437749-26-010838-index.htm", "headline": "WINDTREE THERAPEUTICS INC /DE/ told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "As reported in the Company's Quarterly Report on Form 10-Q for the quarter ended September 30, 2025, our existing resources are limited. In response to our limited liquidity, the Company is seeking sources of capital through potential strategic transactions. The Company management has devoted significant resources toward finalizing its financial statements and disclosures, however, the Company was required to devote a significant amount of time and other Company resources to other matters such as financing opportunities, which normally would be devoted to the preparation of the Annual Report on Form 10-K (the \u201cForm 10-K\u201d) and related matters. There can be no assurance that a strategic\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "As reported in the Company's Quarterly Report on Form 10-Q for the quarter ended September 30, 2025, our existing resources are limited. In response to our limited liquidity, the Company is seeking sources of capital through potential strategic transactions. The Company management has devoted significant resources toward finalizing its financial statements and disclosures, however, the Company was required to devote a significant amount of time and other Company resources to other matters such as financing opportunities, which normally would be devoted to the preparation of the Annual Report on Form 10-K (the \u201cForm 10-K\u201d) and related matters. There can be no assurance that a strategic\u2026", "prior_accession": "", "prior_url": "" }, { "id": "4f1bf47cde7dd8bd", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Versus Systems Inc.", "cik": 1701963, "ticker": "VS", "sic_desc": "Services", "size_tier": "small", "public_float": 4100000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001213900-26-038582", "filing_url": "https://www.sec.gov/Archives/edgar/data/1701963/000121390026038582/0001213900-26-038582-index.htm", "headline": "Versus Systems Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) by the prescribed due date without unreasonable effort or expense for the reasons described below. In the first quarter of 2026, while preparing the Form 10-K and the related audit of the Company\u2019s financial statements for the fiscal year ended December 31, 2025, management determined that improprieties involving the Company\u2019s former Chief Financial Officer had likely occurred. The Audit Committee of the Board of Directors of the Company conducted an internal investigation and has confirmed that a misappropriation of assets had occurred. In the course of the internal\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) by the prescribed due date without unreasonable effort or expense for the reasons described below. In the first quarter of 2026, while preparing the Form 10-K and the related audit of the Company\u2019s financial statements for the fiscal year ended December 31, 2025, management determined that improprieties involving the Company\u2019s former Chief Financial Officer had likely occurred. The Audit Committee of the Board of Directors of the Company conducted an internal investigation and has confirmed that a misappropriation of assets had occurred. In the course of the internal\u2026", "prior_accession": "", "prior_url": "" }, { "id": "67500642e17a00fb", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Veritone, Inc.", "cik": 1615165, "ticker": "VERI", "sic_desc": "Services", "size_tier": "small", "public_float": 74200000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001628280-26-022577", "filing_url": "https://www.sec.gov/Archives/edgar/data/1615165/000162828026022577/0001628280-26-022577-index.htm", "headline": "Veritone, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) 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 \u201cForm 10-K\u201d) with the Securities and Exchange Commission (the \u201cSEC\u201d) within the prescribed time period primarily due to delays in finalizing the Company\u2019s accounting determination of certain barter revenue transactions under ASC 606, which include (1) a non-monetary transaction in which the Company sold an on-premise software license in exchange for certain intangible rights with a contracted price of $13.0 million during the fourth quarter of fiscal year 2025 and (2) the estimated fair value associated with an on-premise software sale\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) 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 \u201cForm 10-K\u201d) with the Securities and Exchange Commission (the \u201cSEC\u201d) within the prescribed time period primarily due to delays in finalizing the Company\u2019s accounting determination of certain barter revenue transactions under ASC 606, which include (1) a non-monetary transaction in which the Company sold an on-premise software license in exchange for certain intangible rights with a contracted price of $13.0 million during the fourth quarter of fiscal year 2025 and (2) the estimated fair value associated with an on-premise software sale\u2026", "prior_accession": "", "prior_url": "" }, { "id": "7ac784c393cc34e0", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "VEEA INC.", "cik": 1840317, "ticker": "VEEA", "sic_desc": "Services", "size_tier": "mid", "public_float": 83794294.5, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001213900-26-038496", "filing_url": "https://www.sec.gov/Archives/edgar/data/1840317/000121390026038496/0001213900-26-038496-index.htm", "headline": "VEEA INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period without unreasonable effort or expense. The delay is primarily due to the recent transition in the Company\u2019s outsourced corporate accounting services provider. The newly appointed accounting advisors are performing a comprehensive review of the Company\u2019s historical accounting records, finalizing the compilation, and reviewing subsequent events that occurred in the first quarter of 2026. This review has required additional time for the Company to compile and analyze supporting documentation and has also extended the time necessary for\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period without unreasonable effort or expense. The delay is primarily due to the recent transition in the Company\u2019s outsourced corporate accounting services provider. The newly appointed accounting advisors are performing a comprehensive review of the Company\u2019s historical accounting records, finalizing the compilation, and reviewing subsequent events that occurred in the first quarter of 2026. This review has required additional time for the Company to compile and analyze supporting documentation and has also extended the time necessary for\u2026", "prior_accession": "", "prior_url": "" }, { "id": "f6dfff42d9329a5e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "TransparentBusiness, Inc.", "cik": 1740742, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001829126-26-002961", "filing_url": "https://www.sec.gov/Archives/edgar/data/1740742/000182912626002961/0001829126-26-002961-index.htm", "headline": "Unicoin Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) 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 delay is primarily due to ongoing management review and finalization of the accuracy and completeness of disclosures related to the Company\u2019s planned utility tokens, including ensuring that the descriptions of such plans are consistent with applicable accounting and regulatory considerations. The Company expects to file its Annual Report on Form 10-K within fifteen calendar days of the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25.", "formerly": "Unicoin Inc." }, "quote": "(the \u201cCompany\u201d) 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 delay is primarily due to ongoing management review and finalization of the accuracy and completeness of disclosures related to the Company\u2019s planned utility tokens, including ensuring that the descriptions of such plans are consistent with applicable accounting and regulatory considerations. The Company expects to file its Annual Report on Form 10-K within fifteen calendar days of the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "bbcce810740bda67", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Trutankless, Inc.", "cik": 1429393, "ticker": "TKLS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2076375.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001477932-26-001893", "filing_url": "https://www.sec.gov/Archives/edgar/data/1429393/000147793226001893/0001477932-26-001893-index.htm", "headline": "Trutankless, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The accountants could not complete the required financial statements, the auditors could not complete their review of the financial statements and periodic report, and management could not complete the Management\u2019s Discussion and Analysis of such financial statements prior to the filing deadline.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The accountants could not complete the required financial statements, the auditors could not complete their review of the financial statements and periodic report, and management could not complete the Management\u2019s Discussion and Analysis of such financial statements prior to the filing deadline.", "prior_accession": "", "prior_url": "" }, { "id": "2700a273c4cc9e75", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "TherapeuticsMD, Inc.", "cik": 25743, "ticker": "TXMD", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 13408634.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001213900-26-037914", "filing_url": "https://www.sec.gov/Archives/edgar/data/25743/000121390026037914/0001213900-26-037914-index.htm", "headline": "TherapeuticsMD, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Form 10-K for the year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d) without unreasonable effort or expense within the time period prescribed. Due to an inadvertent printer error, the 2025 Form 10-K was filed on March 30, 2026 without the report of the Company\u2019s predecessor independent registered public accounting firm, Berkowitz Pollack Brant, Advisors + CPAs, on the consolidated financial statements as of and for the year ended December 31, 2024. The Company added the report of Berkowitz Pollack Brant, Advisors + CPAs and made certain other printer corrections, including to update hyperlinks.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Form 10-K for the year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d) without unreasonable effort or expense within the time period prescribed. Due to an inadvertent printer error, the 2025 Form 10-K was filed on March 30, 2026 without the report of the Company\u2019s predecessor independent registered public accounting firm, Berkowitz Pollack Brant, Advisors + CPAs, on the consolidated financial statements as of and for the year ended December 31, 2024. The Company added the report of Berkowitz Pollack Brant, Advisors + CPAs and made certain other printer corrections, including to update hyperlinks.", "prior_accession": "", "prior_url": "" }, { "id": "ce0c86c9f7639f4c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Texas Republic Capital Corp", "cik": 1560452, "ticker": "", "sic_desc": "Life insurance", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001185185-26-001207", "filing_url": "https://www.sec.gov/Archives/edgar/data/1560452/000118518526001207/0001185185-26-001207-index.htm", "headline": "Texas Republic Capital Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review of the information required to be presented in the Form 10-K has imposed time constraints that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense to the Registrant. The Registrant undertakes the responsibility to file such annual report no later than fifteen (15) days after its original due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review of the information required to be presented in the Form 10-K has imposed time constraints that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense to the Registrant. The Registrant undertakes the responsibility to file such annual report no later than fifteen (15) days after its original due date.", "prior_accession": "", "prior_url": "" }, { "id": "fa7dc63d4d5ea0ab", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "THEGLOBE COM INC", "cik": 1066684, "ticker": "TGLO", "sic_desc": "Services", "size_tier": "small", "public_float": 19311044.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001104659-26-038013", "filing_url": "https://www.sec.gov/Archives/edgar/data/1066684/000110465926038013/0001104659-26-038013-index.htm", "headline": "THEGLOBE COM INC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "fbafbf458c59b218", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Synergy CHC Corp.", "cik": 1562733, "ticker": "SNYR", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 13010344.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001213900-26-037819", "filing_url": "https://www.sec.gov/Archives/edgar/data/1562733/000121390026037819/0001213900-26-037819-index.htm", "headline": "Synergy CHC Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) by the prescribed due date because the Company is in the process of preparing the financial statements for the year ended December 31, 2025 and will need additional time to complete such financial statements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) by the prescribed due date because the Company is in the process of preparing the financial statements for the year ended December 31, 2025 and will need additional time to complete such financial statements.", "prior_accession": "", "prior_url": "" }, { "id": "7b694822577be4e1", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Starfighters Space, Inc.", "cik": 1947016, "ticker": "FJET", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 24680647.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001062993-26-001767", "filing_url": "https://www.sec.gov/Archives/edgar/data/1947016/000106299326001767/0001062993-26-001767-index.htm", "headline": "Starfighters Space, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Management was unable to obtain certain bank information necessary to complete audit procedures for the period ended December 31, 2025 in time for filing. Such information is required in order to prepare a complete filing. As a result of this delay the Company is unable to file its annual report on Form 10-K within the prescribed time period without unreasonable effort or expense. The Company expects to file within the extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Management was unable to obtain certain bank information necessary to complete audit procedures for the period ended December 31, 2025 in time for filing. Such information is required in order to prepare a complete filing. As a result of this delay the Company is unable to file its annual report on Form 10-K within the prescribed time period without unreasonable effort or expense. The Company expects to file within the extension period.", "prior_accession": "", "prior_url": "" }, { "id": "8bc19b948db19075", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Sports Entertainment Gaming Global Corp", "cik": 1673481, "ticker": "SEGG", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 5800000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014651", "filing_url": "https://www.sec.gov/Archives/edgar/data/1673481/000149315226014651/0001493152-26-014651-index.htm", "headline": "Sports Entertainment Gaming Global Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Sports Entertainment Gaming Global Corporation (the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 within the prescribed time period without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Sports Entertainment Gaming Global Corporation (the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 within the prescribed time period without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "5deab62114678562", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Sound Cave Technology Inc.", "cik": 1912540, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001477932-26-001888", "filing_url": "https://www.sec.gov/Archives/edgar/data/1912540/000147793226001888/0001477932-26-001888-index.htm", "headline": "Sound Cave Technology Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file the subject report in a timely manner because the Registrant was not able to complete timely its financial statements without unreasonable effort or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file the subject report in a timely manner because the Registrant was not able to complete timely its financial statements without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "3a75eec3ad2d87f7", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Sono Group N.V.", "cik": 1840416, "ticker": "SSM", "sic_desc": "Semiconductors", "size_tier": "small", "public_float": 7200000.0, "form": "10-K", "filed": "2026-04-01", "accession": "0001171843-26-002178", "filing_url": "https://www.sec.gov/Archives/edgar/data/1840416/000117184326002178/0001171843-26-002178-index.htm", "headline": "Sono Group N.V. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-17", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Liquidity Outlook and Ability to Continue as a Going Concern The Company has incurred recurring operating losses and negative cash flows from operations since inception, primarily attributable to the operations of its solar technology subsidiary, Sono Motors GmbH. For the year ended December 31, 2025, the Company recorded a net operating loss of \u20ac7.7 million and negative operating cash flows of \u20ac7.3 million, and as of December 31, 2025 had an accumulated deficit of \u20ac317.4 million. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. Subsequent\u2026", "prior_accession": "0001171843-25-002284", "prior_url": "https://www.sec.gov/Archives/edgar/data/1840416/000117184325002284/sev20241231_10k.htm" }, { "id": "7775857ae392ad55", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Solidion Technology Inc.", "cik": 1881551, "ticker": "STI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 9339999.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001213900-26-038617", "filing_url": "https://www.sec.gov/Archives/edgar/data/1881551/000121390026038617/0001213900-26-038617-index.htm", "headline": "Solidion Technology Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Annual Report on Form 10-K of Solidion Technology Inc. (the \u201cCompany\u201d) could not be filed within the prescribed time period due to the fact that the Company was unable to finalize its Form 10-K without unreasonable expense or effort. The Company requires additional time to compile and verify the data required to be included in the Form 10-K, including the restatement of previously issued financial statements for the year ended December 31, 2024 and the interim periods within that year as described in the Company\u2019s Current Report on Form 8-K filed on March 24, 2026. The Company expects to file the Form 10-K within the additional time allowed.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Annual Report on Form 10-K of Solidion Technology Inc. (the \u201cCompany\u201d) could not be filed within the prescribed time period due to the fact that the Company was unable to finalize its Form 10-K without unreasonable expense or effort. The Company requires additional time to compile and verify the data required to be included in the Form 10-K, including the restatement of previously issued financial statements for the year ended December 31, 2024 and the interim periods within that year as described in the Company\u2019s Current Report on Form 8-K filed on March 24, 2026. The Company expects to file the Form 10-K within the additional time allowed.", "prior_accession": "", "prior_url": "" }, { "id": "1035d62fb3c73919", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Sidus Space Inc.", "cik": 1879726, "ticker": "SIDU", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 31493756.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014466", "filing_url": "https://www.sec.gov/Archives/edgar/data/1879726/000149315226014466/0001493152-26-014466-index.htm", "headline": "Sidus Space Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(\u201cSidus\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d) with the Securities and Exchange Commission (\u201cSEC\u201d) within the prescribed time period. Sidus plans to file the 2025 Form 10-K as soon as practicable.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(\u201cSidus\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d) with the Securities and Exchange Commission (\u201cSEC\u201d) within the prescribed time period. Sidus plans to file the 2025 Form 10-K as soon as practicable.", "prior_accession": "", "prior_url": "" }, { "id": "9e8afd2b0b868f51", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Sidus Space Inc.", "cik": 1879726, "ticker": "SIDU", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 31493756.0, "form": "10-K", "filed": "2026-04-01", "accession": "0001493152-26-014547", "filing_url": "https://www.sec.gov/Archives/edgar/data/1879726/000149315226014547/0001493152-26-014547-index.htm", "headline": "Sidus Space Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management conducted an evaluation of the effectiveness of our internal control over financial reporting based on the framework in Internal Control\u2014Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Due to the identified areas to be remediated below, management concluded that our internal control over financial reporting was not effective as of December 31, 2025. Remediation Management is undertaking multiple corrective actions to address ineffective\u2026", "prior_accession": "0001641172-25-001742", "prior_url": "https://www.sec.gov/Archives/edgar/data/1879726/000164117225001742/form10-k.htm" }, { "id": "e0fb8763b86dd676", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Security Midwest Bancorp, Inc.", "cik": 2036060, "ticker": "SBMW", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 8400000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0000943374-26-000155", "filing_url": "https://www.sec.gov/Archives/edgar/data/2036060/000094337426000155/0000943374-26-000155-index.htm", "headline": "Security Midwest Bancorp, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(Attached Extra Sheets if Needed) The Registrant is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) by the prescribed filing due date of March 31, 2026. The Form 10-K is the Registrant\u2019s first Annual Report since it completed its initial public offering in August 2025. The Registrant\u2019s delay in filing the Form 10-K is due primarily to additional time needed by the Registrant to allow it and its independent registered public accounting firm to complete their respective requisite pre-filing procedures.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(Attached Extra Sheets if Needed) The Registrant is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) by the prescribed filing due date of March 31, 2026. The Form 10-K is the Registrant\u2019s first Annual Report since it completed its initial public offering in August 2025. The Registrant\u2019s delay in filing the Form 10-K is due primarily to additional time needed by the Registrant to allow it and its independent registered public accounting firm to complete their respective requisite pre-filing procedures.", "prior_accession": "", "prior_url": "" }, { "id": "48d39baa1723647c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Scilex Holding Co", "cik": 1820190, "ticker": "SCLX", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 233120000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001193125-26-135582", "filing_url": "https://www.sec.gov/Archives/edgar/data/1820190/000119312526135582/0001193125-26-135582-index.htm", "headline": "Scilex Holding Co told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Scilex Holding Company (the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) by March 31, 2026, the prescribed due date, because it requires more time to finalize its financial statements to be included in such Form 10-K, including the consolidation of Vivasor Holding Company. The Company is working diligently to complete the Form 10-K as soon as practicable, which the Company anticipates will not be later than the fifteenth calendar day following the prescribed due date for the Form 10-K, or April 15, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Scilex Holding Company (the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) by March 31, 2026, the prescribed due date, because it requires more time to finalize its financial statements to be included in such Form 10-K, including the consolidation of Vivasor Holding Company. The Company is working diligently to complete the Form 10-K as soon as practicable, which the Company anticipates will not be later than the fifteenth calendar day following the prescribed due date for the Form 10-K, or April 15, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "2761589afcc4a752", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SPLASH BEVERAGE GROUP, INC.", "cik": 1553788, "ticker": "EDVA", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6454754.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001731122-26-000516", "filing_url": "https://www.sec.gov/Archives/edgar/data/1553788/000173112226000516/0001731122-26-000516-index.htm", "headline": "SPLASH BEVERAGE GROUP, INC. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) in a timely manner without unreasonable effort or expense due to its limited personnel and financial resources, and the continuing conduct of the audit of the financial statements to be included in the Form 10-K by the Company\u2019s independent registered public accounting firm. Additional time is needed for the Company to review and finalize its financial statements, to ensure adequate disclosure of financial information, and for the Company\u2019s independent registered accounting firm to complete their audit.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) in a timely manner without unreasonable effort or expense due to its limited personnel and financial resources, and the continuing conduct of the audit of the financial statements to be included in the Form 10-K by the Company\u2019s independent registered public accounting firm. Additional time is needed for the Company to review and finalize its financial statements, to ensure adequate disclosure of financial information, and for the Company\u2019s independent registered accounting firm to complete their audit.", "prior_accession": "", "prior_url": "" }, { "id": "5a8fa665fd45d13c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SPINDLETOP OIL & GAS CO", "cik": 867038, "ticker": "SPND", "sic_desc": "Mining", "size_tier": "small", "public_float": 2602140.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001017386-26-000021", "filing_url": "https://www.sec.gov/Archives/edgar/data/867038/000101738626000021/0001017386-26-000021-index.htm", "headline": "SPINDLETOP OIL & GAS CO told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Spindletop Oil & Gas Co. is unable to file its annual report on Form 10-K for the period ending December 31, 2025, without unreasonable effort and expense due to the late receipt of information required from purchasers of oil and gas and from third party operators.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Spindletop Oil & Gas Co. is unable to file its annual report on Form 10-K for the period ending December 31, 2025, without unreasonable effort and expense due to the late receipt of information required from purchasers of oil and gas and from third party operators.", "prior_accession": "", "prior_url": "" }, { "id": "883613a640cdd5b9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SOTHERLY HOTELS LP", "cik": 1313536, "ticker": "SOHOB", "sic_desc": "Real estate investment trusts", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001193125-26-135570", "filing_url": "https://www.sec.gov/Archives/edgar/data/1313536/000119312526135570/0001193125-26-135570-index.htm", "headline": "SOTHERLY HOTELS LP told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d), KW Kingfisher LLC, (\u201cParent\u201d), and Sparrows Nest LLC, (\u201cMerger Sub\u201d), completed the transactions contemplated by the Agreement and Plan of Merger (the \u201cMerger Agreement\u201d), dated as of October 24, 2025, by and among the Company, Parent and Merger Sub. Pursuant to the Merger Agreement, at the closing, Merger Sub merged with and into the Company (the \u201cMerger\u201d). Upon completion of the Merger, the Company survived as a wholly owned subsidiary of Parent, the separate existence of the Merger Sub ceased, and Sotherly Hotels LP became an indirect subsidiary of Parent. Also on February 12, 2026, the Company filed a Form 25 to remove its common stock from listing on the NASDAQ Capital\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d), KW Kingfisher LLC, (\u201cParent\u201d), and Sparrows Nest LLC, (\u201cMerger Sub\u201d), completed the transactions contemplated by the Agreement and Plan of Merger (the \u201cMerger Agreement\u201d), dated as of October 24, 2025, by and among the Company, Parent and Merger Sub. Pursuant to the Merger Agreement, at the closing, Merger Sub merged with and into the Company (the \u201cMerger\u201d). Upon completion of the Merger, the Company survived as a wholly owned subsidiary of Parent, the separate existence of the Merger Sub ceased, and Sotherly Hotels LP became an indirect subsidiary of Parent. Also on February 12, 2026, the Company filed a Form 25 to remove its common stock from listing on the NASDAQ Capital\u2026", "prior_accession": "", "prior_url": "" }, { "id": "fd0860463afe7aec", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SCI Engineered Materials, Inc.", "cik": 830616, "ticker": "SCIA", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 19674630.0, "form": "8-K", "filed": "2026-04-01", "accession": "0001104659-26-038356", "filing_url": "https://www.sec.gov/Archives/edgar/data/830616/000110465926038356/0001104659-26-038356-index.htm", "headline": "SCI Engineered Materials, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "fd2a45e546bfb590", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SAGA COMMUNICATIONS INC", "cik": 886136, "ticker": "SGA", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 61656352.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001104659-26-038286", "filing_url": "https://www.sec.gov/Archives/edgar/data/886136/000110465926038286/0001104659-26-038286-index.htm", "headline": "SAGA COMMUNICATIONS INC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany,\u201d \u201cwe,\u201d or \u201cour\u201d) has determined that it is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d) by March 31, 2026, the prescribed due date for such filing. The Company requires additional time to complete its analysis of technical tax matters and the resulting accounting impacts related to the Company\u2019s sale-leaseback transaction as disclosed in the Company\u2019s Current Report on Form 8-K filed on October 20, 2025. The Company does not expect any material changes or adjustments to previously published results of operations and cash flows as disclosed in the Company\u2019s Current\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany,\u201d \u201cwe,\u201d or \u201cour\u201d) has determined that it is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d) by March 31, 2026, the prescribed due date for such filing. The Company requires additional time to complete its analysis of technical tax matters and the resulting accounting impacts related to the Company\u2019s sale-leaseback transaction as disclosed in the Company\u2019s Current Report on Form 8-K filed on October 20, 2025. The Company does not expect any material changes or adjustments to previously published results of operations and cash flows as disclosed in the Company\u2019s Current\u2026", "prior_accession": "", "prior_url": "" }, { "id": "1ef366a46af31e65", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "RenX Enterprises Corp.", "cik": 1959023, "ticker": "RENX", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001213900-26-037997", "filing_url": "https://www.sec.gov/Archives/edgar/data/1959023/000121390026037997/0001213900-26-037997-index.htm", "headline": "RenX Enterprises Corp. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Although the Company\u2019s Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) had been fully prepared within the prescribed time period, the Company was unable to complete the necessary iXBRL tagging and testing without unreasonable effort or expense. Once completed, the Annual Report, along with the required iXBRL, will be filed with the Securities and Exchange Commission.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Although the Company\u2019s Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) had been fully prepared within the prescribed time period, the Company was unable to complete the necessary iXBRL tagging and testing without unreasonable effort or expense. Once completed, the Annual Report, along with the required iXBRL, will be filed with the Securities and Exchange Commission.", "prior_accession": "", "prior_url": "" }, { "id": "d4057baf28ae3914", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "RenX Enterprises Corp.", "cik": 1959023, "ticker": "RENX", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-04-01", "accession": "0001213900-26-037999", "filing_url": "https://www.sec.gov/Archives/edgar/data/1959023/000121390026037999/0001213900-26-037999-index.htm", "headline": "RenX Enterprises Corp. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Company recognizes revenue from the sale of materials (compost, soil and mulch) as well as the collection and disposal services of waste, which at times, is produced into saleable materials.", "Such revenue is recognized at the point in time when control of the product transfers to the customer, which typically occurs upon delivery or customer pickup at the Company\u2019s facility." ], "prior_filed": "2025-03-31", "prior_form": "10-K", "similarity": 0.261, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The Company recognizes revenue from the sale of materials (compost, soil and mulch) as well as the collection and disposal services of waste, which at times, is produced into saleable materials.", "prior_accession": "0001213900-25-026215", "prior_url": "https://www.sec.gov/Archives/edgar/data/1959023/000121390025026215/ea0236216-10k_safe.htm" }, { "id": "7c0f4d9db0f05ed2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Regenerative Medical Technology Group Inc.", "cik": 1760026, "ticker": "RMTG", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 612544.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001213900-26-038213", "filing_url": "https://www.sec.gov/Archives/edgar/data/1760026/000121390026038213/0001213900-26-038213-index.htm", "headline": "Regenerative Medical Technology Group Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Annual Report on Form 10-K for the year ended December 31, 2025.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Annual Report on Form 10-K for the year ended December 31, 2025.", "prior_accession": "", "prior_url": "" }, { "id": "11c11cfffb808f0e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Reborn Coffee, Inc.", "cik": 1707910, "ticker": "REBN", "sic_desc": "Restaurants", "size_tier": "small", "public_float": 27855356.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001213900-26-038007", "filing_url": "https://www.sec.gov/Archives/edgar/data/1707910/000121390026038007/0001213900-26-038007-index.htm", "headline": "Reborn Coffee, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) by the prescribed date without unreasonable effort or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) by the prescribed date without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "6b4edd5a1641631f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Rainmaker Worldwide Inc.", "cik": 1872292, "ticker": "RAKR", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 612934.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014481", "filing_url": "https://www.sec.gov/Archives/edgar/data/1872292/000149315226014481/0001493152-26-014481-index.htm", "headline": "Rainmaker Worldwide Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 within the prescribed time period without unreasonable effort and expense. The delay is primarily due to additional time required to complete year-end financial reporting processes, including the finalization of accounting records and completion of internal and external review procedures. The Company is actively working to complete the required information and expects to file its Form 10-K within the prescribed extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 within the prescribed time period without unreasonable effort and expense. The delay is primarily due to additional time required to complete year-end financial reporting processes, including the finalization of accounting records and completion of internal and external review procedures. The Company is actively working to complete the required information and expects to file its Form 10-K within the prescribed extension period.", "prior_accession": "", "prior_url": "" }, { "id": "86e7bfc202a563d4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Rain Enhancement Technologies Holdco, Inc.", "cik": 2028293, "ticker": "RAIN", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 7300000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001213900-26-038025", "filing_url": "https://www.sec.gov/Archives/edgar/data/2028293/000121390026038025/0001213900-26-038025-index.htm", "headline": "Rain Enhancement Technologies Holdco, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) by the prescribed due date because the Company requires additional time to prepare and finalize its financial statements for the year ended December 31, 2025. The Company expects to file the Form 10-K within fifteen calendar days of the due date thereof.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) by the prescribed due date because the Company requires additional time to prepare and finalize its financial statements for the year ended December 31, 2025. The Company expects to file the Form 10-K within fifteen calendar days of the due date thereof.", "prior_accession": "", "prior_url": "" }, { "id": "92e9efa65ecaa218", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "RH", "cik": 1528849, "ticker": "RH", "sic_desc": "Retail trade", "size_tier": "large", "public_float": 3863761131.0, "form": "10-K", "filed": "2026-04-01", "accession": "0001104659-26-037992", "filing_url": "https://www.sec.gov/Archives/edgar/data/1528849/000110465926037992/0001104659-26-037992-index.htm", "headline": "RH reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-02", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 1099, "weakness_first_reported": "2023-03-29", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our senior leadership team conducted an assessment of our internal control over financial reporting as of January 31, 2026 based on the framework established by the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control\u2014Integrated Framework (2013). Based on the assessment, our senior leadership team concluded that our internal control over financial reporting was effective as of January 31, 2026. The effectiveness of our internal control over financial reporting as of January 31, 2026\u2026", "prior_accession": "0001558370-25-004329", "prior_url": "https://www.sec.gov/Archives/edgar/data/1528849/000155837025004329/rh-20250201x10k.htm" }, { "id": "02694a9b0f6442f2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Quince Therapeutics, Inc.", "cik": 1662774, "ticker": "QNCX", "sic_desc": "Biological products", "size_tier": "small", "public_float": 64000000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001193125-26-138017", "filing_url": "https://www.sec.gov/Archives/edgar/data/1662774/000119312526138017/0001193125-26-138017-index.htm", "headline": "Quince Therapeutics, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d), was unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period as additional time is necessary to complete accounting procedures and prepare required disclosures, due to recent reductions in headcount and the impacts of the recently announced negative results of the Company\u2019s Phase 3 clinical trial. As previously disclosed, the Company\u2019s pivotal Phase 3 international, multicenter, randomized, double-blind, placebo-controlled study, the primary endpoint, which measured the change from baseline to last efficacy visit at month six using the Rescored modified International Cooperative Ataxia Rating\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d), was unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period as additional time is necessary to complete accounting procedures and prepare required disclosures, due to recent reductions in headcount and the impacts of the recently announced negative results of the Company\u2019s Phase 3 clinical trial. As previously disclosed, the Company\u2019s pivotal Phase 3 international, multicenter, randomized, double-blind, placebo-controlled study, the primary endpoint, which measured the change from baseline to last efficacy visit at month six using the Rescored modified International Cooperative Ataxia Rating\u2026", "prior_accession": "", "prior_url": "" }, { "id": "bd3d79ce29ccc657", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Quest Water Global, Inc.", "cik": 1487091, "ticker": "QWTR", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2667874.14, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014393", "filing_url": "https://www.sec.gov/Archives/edgar/data/1487091/000149315226014393/0001493152-26-014393-index.htm", "headline": "Quest Water Global, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant was unable to complete its audit and the preparation of its Form 10-K for the fiscal year ended December 31, 2025 in a timely manner due to unanticipated delays.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant was unable to complete its audit and the preparation of its Form 10-K for the fiscal year ended December 31, 2025 in a timely manner due to unanticipated delays.", "prior_accession": "", "prior_url": "" }, { "id": "4043ed51f460b2b9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "QVC INC", "cik": 1254699, "ticker": "QVCG", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001104659-26-037942", "filing_url": "https://www.sec.gov/Archives/edgar/data/1254699/000110465926037942/0001104659-26-037942-index.htm", "headline": "QVC INC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period without unreasonable effort or expense. In light of ongoing discussions and negotiations with the Company\u2019s lenders and the associated uncertainty related to such discussions, additional time is required for the Company to compile and analyze certain information and documentation and finalize certain disclosures required to be included in the Form 10-K, as well as to allow for the review by its independent registered public accounting firm. Based on currently available information, management anticipates it will disclose, in the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period without unreasonable effort or expense. In light of ongoing discussions and negotiations with the Company\u2019s lenders and the associated uncertainty related to such discussions, additional time is required for the Company to compile and analyze certain information and documentation and finalize certain disclosures required to be included in the Form 10-K, as well as to allow for the review by its independent registered public accounting firm. Based on currently available information, management anticipates it will disclose, in the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d8d4d7bc71935142", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "QVC Group, Inc.", "cik": 1355096, "ticker": "QVCAQ", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 228000000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001104659-26-037941", "filing_url": "https://www.sec.gov/Archives/edgar/data/1355096/000110465926037941/0001104659-26-037941-index.htm", "headline": "QVC Group, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period without unreasonable effort or expense. In light of ongoing discussions and negotiations with the Company\u2019s lenders and the associated uncertainty related to such discussions, additional time is required for the Company to compile and analyze certain information and documentation and finalize certain disclosures required to be included in the Form 10-K, as well as to allow for the review by its independent registered public accounting firm. Based on currently available information, management anticipates it will disclose, in the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period without unreasonable effort or expense. In light of ongoing discussions and negotiations with the Company\u2019s lenders and the associated uncertainty related to such discussions, additional time is required for the Company to compile and analyze certain information and documentation and finalize certain disclosures required to be included in the Form 10-K, as well as to allow for the review by its independent registered public accounting firm. Based on currently available information, management anticipates it will disclose, in the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "88f204847e0c07c4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Profusa, Inc.", "cik": 1859807, "ticker": "PFSA", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 68215988.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001213900-26-037693", "filing_url": "https://www.sec.gov/Archives/edgar/data/1859807/000121390026037693/0001213900-26-037693-index.htm", "headline": "Profusa, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) will be unable to file its Annual Report on Form 10-K (the \u201cForm 10-K\u201d) for the fiscal year ended December 31, 2025, by March 31, 2026. The Registrant cannot file its Form 10-K within the prescribed period without undue hardship and expense because additional time is needed. The Registrant expects to file the Form 10-K no later than the fifteenth 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." }, "quote": "(the \u201cRegistrant\u201d) will be unable to file its Annual Report on Form 10-K (the \u201cForm 10-K\u201d) for the fiscal year ended December 31, 2025, by March 31, 2026. The Registrant cannot file its Form 10-K within the prescribed period without undue hardship and expense because additional time is needed. The Registrant expects to file the Form 10-K no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "b4b0800b7666fae2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Polomar Health Services, Inc.", "cik": 1265521, "ticker": "PMHS", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 3610302.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014496", "filing_url": "https://www.sec.gov/Archives/edgar/data/1265521/000149315226014496/0001493152-26-014496-index.htm", "headline": "Polomar Health Services, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the disclosures required to be included in its Annual Report on Form 10-K for the fiscal year ended December 31, 2025. The Registrant expects to file the Annual Report no later than the fifteenth calendar day following the prescribed filing date. SEC 1344 (04-09) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the disclosures required to be included in its Annual Report on Form 10-K for the fiscal year ended December 31, 2025. The Registrant expects to file the Annual Report no later than the fifteenth calendar day following the prescribed filing date. SEC 1344 (04-09) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "prior_accession": "", "prior_url": "" }, { "id": "df5463f53a7ec583", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "PRIMEENERGY RESOURCES CORP", "cik": 56868, "ticker": "PNRG", "sic_desc": "Mining", "size_tier": "small", "public_float": 66363685.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001437749-26-010798", "filing_url": "https://www.sec.gov/Archives/edgar/data/56868/000143774926010798/0001437749-26-010798-index.htm", "headline": "PRIMEENERGY RESOURCES CORP filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file, without unreasonable effort and expense, its Form 10-K for the year ended December 31, 2025, because certain data was not yet available to complete the filing.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file, without unreasonable effort and expense, its Form 10-K for the year ended December 31, 2025, because certain data was not yet available to complete the filing.", "prior_accession": "", "prior_url": "" }, { "id": "fea2231c3c467b0b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "PIONEER POWER SOLUTIONS, INC.", "cik": 1449792, "ticker": "PPSI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 33995000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014643", "filing_url": "https://www.sec.gov/Archives/edgar/data/1449792/000149315226014643/0001493152-26-014643-index.htm", "headline": "PIONEER POWER SOLUTIONS, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the time period due to delays in compiling information required to be included in the Form 10-K, including information relating to the preparation and audit of its financial statements. Additionally, the Company expects to report that material weaknesses in the Company\u2019s internal control over financial reporting existed as of December 31, 2025.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the time period due to delays in compiling information required to be included in the Form 10-K, including information relating to the preparation and audit of its financial statements. Additionally, the Company expects to report that material weaknesses in the Company\u2019s internal control over financial reporting existed as of December 31, 2025.", "prior_accession": "", "prior_url": "" }, { "id": "047867cad78b5432", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Osprey Bitcoin Trust", "cik": 1767057, "ticker": "OBTC", "sic_desc": "Commodity contracts brokers", "size_tier": "mid", "public_float": 198196607.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014436", "filing_url": "https://www.sec.gov/Archives/edgar/data/1767057/000149315226014436/0001493152-26-014436-index.htm", "headline": "Osprey Bitcoin Trust told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Trust requires additional time to complete the presentation of its financial statements. The Trust is working diligently to complete the presentation of its financial statements and to finalize all remaining supporting documentation requests so that the independent audit can be completed.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Trust requires additional time to complete the presentation of its financial statements. The Trust is working diligently to complete the presentation of its financial statements and to finalize all remaining supporting documentation requests so that the independent audit can be completed.", "prior_accession": "", "prior_url": "" }, { "id": "51e12f2e5eaa604d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "OZOP ENERGY SOLUTIONS, INC.", "cik": 1679817, "ticker": "OZSC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 5965228.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014607", "filing_url": "https://www.sec.gov/Archives/edgar/data/1679817/000149315226014607/0001493152-26-014607-index.htm", "headline": "OZOP ENERGY SOLUTIONS, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the year ended December 31, 2025. Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-K and in order to permit the Company\u2019s independent registered public accounting firm to complete its audit.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the year ended December 31, 2025. Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-K and in order to permit the Company\u2019s independent registered public accounting firm to complete its audit.", "prior_accession": "", "prior_url": "" }, { "id": "e47b6a156d7294e5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ORIGINCLEAR, INC.", "cik": 1419793, "ticker": "OCLN", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 22930634.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001213900-26-038406", "filing_url": "https://www.sec.gov/Archives/edgar/data/1419793/000121390026038406/0001213900-26-038406-index.htm", "headline": "ORIGINCLEAR, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6e7fc25106634cce", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "OMNIQ Corp.", "cik": 278165, "ticker": "OMQS", "sic_desc": "Services", "size_tier": "small", "public_float": 3428138.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014708", "filing_url": "https://www.sec.gov/Archives/edgar/data/278165/000149315226014708/0001493152-26-014708-index.htm", "headline": "OMNIQ Corp. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant could not complete the filing of its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) due to a delay in obtaining and compiling information required to be included in the Form 10-K, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant could not complete the filing of its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) due to a delay in obtaining and compiling information required to be included in the Form 10-K, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "bf0dcce5bf46c392", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "OLENOX INDUSTRIES INC.", "cik": 1023994, "ticker": "OLOX", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 7781458.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001213900-26-038062", "filing_url": "https://www.sec.gov/Archives/edgar/data/1023994/000121390026038062/0001213900-26-038062-index.htm", "headline": "OLENOX INDUSTRIES INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Form 10-K or the year ended December 31, 2025 within the prescribed time period without unreasonable effort or expense because of the circumstances described below. The Company went through a merger and multiple acquisitions in 2025; therefore, the consolidation of all entities took longer than expected due to some of the entities having been unaudited. The Company has new auditors for its fiscal year ended December 31, 2025 and currently expects to file its Form 10-K for the year ended December 31, 2025 by April 15, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Form 10-K or the year ended December 31, 2025 within the prescribed time period without unreasonable effort or expense because of the circumstances described below. The Company went through a merger and multiple acquisitions in 2025; therefore, the consolidation of all entities took longer than expected due to some of the entities having been unaudited. The Company has new auditors for its fiscal year ended December 31, 2025 and currently expects to file its Form 10-K for the year ended December 31, 2025 by April 15, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "cfd1317e863d9424", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "OLB GROUP, INC.", "cik": 1314196, "ticker": "OLB", "sic_desc": "Business services", "size_tier": "small", "public_float": 3343377.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001213900-26-037815", "filing_url": "https://www.sec.gov/Archives/edgar/data/1314196/000121390026037815/0001213900-26-037815-index.htm", "headline": "OLB GROUP, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d). Additional time is needed to allow the Company\u2019s independent registered public accounting firm to complete its audit of the consolidated financial statements included in the Form 10-K. The Company intends to file the Form 10-K prior to April 15, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d). Additional time is needed to allow the Company\u2019s independent registered public accounting firm to complete its audit of the consolidated financial statements included in the Form 10-K. The Company intends to file the Form 10-K prior to April 15, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "c81df09c676b7379", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Nongfu Shop Digital New Retail Co., Ltd", "cik": 1284454, "ticker": "NFSN", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001477932-26-001914", "filing_url": "https://www.sec.gov/Archives/edgar/data/1284454/000147793226001914/0001477932-26-001914-index.htm", "headline": "Nongfu Shop Digital New Retail Co., Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2a29d4442134b4aa", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Nixxy, Inc.", "cik": 1462223, "ticker": "NIXX", "sic_desc": "Services", "size_tier": "small", "public_float": 41370727.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001683168-26-002569", "filing_url": "https://www.sec.gov/Archives/edgar/data/1462223/000168316826002569/0001683168-26-002569-index.htm", "headline": "Nixxy, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "572d625828c111e2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Nauticus Robotics, Inc.", "cik": 1849820, "ticker": "KITT", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 33564504.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001849820-26-000037", "filing_url": "https://www.sec.gov/Archives/edgar/data/1849820/000184982026000037/0001849820-26-000037-index.htm", "headline": "Nauticus Robotics, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 366, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \"Company\") is filing this Form 12b-25 because it has determined that it is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \"Form 10-K\") within the prescribed time period without unreasonable effort or expense. The delay is due to Company\u2019s ongoing review of its Series A Convertible Preferred Stock, Series B Convertible Preferred Stock and Series C Convertible Preferred Stock as equity, rather than debt, on the balance sheet of the Company. The Company is working diligently to complete the review, but due to the extended coordination, evaluation and communication needed to conduct the analysis, the Company expects to file the Form 10-K by\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \"Company\") is filing this Form 12b-25 because it has determined that it is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \"Form 10-K\") within the prescribed time period without unreasonable effort or expense. The delay is due to Company\u2019s ongoing review of its Series A Convertible Preferred Stock, Series B Convertible Preferred Stock and Series C Convertible Preferred Stock as equity, rather than debt, on the balance sheet of the Company. The Company is working diligently to complete the review, but due to the extended coordination, evaluation and communication needed to conduct the analysis, the Company expects to file the Form 10-K by\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d0aa4815b95f1da5", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "MicroAlgo Inc.", "cik": 1800392, "ticker": "MLGO", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-01", "accession": "0001829126-26-002991", "filing_url": "https://www.sec.gov/Archives/edgar/data/1800392/000182912626002991/0001829126-26-002991-index.htm", "headline": "MicroAlgo Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-04-28", "prior_form": "20-F", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Specifically, we lacked sufficient resources regarding financial reporting and accounting personnel with understanding of U.S. GAAP, in particular, to address complex U.S. GAAP technical accounting issues, related disclosures in accordance with U.S. GAAP and financial reporting requirements set forth by the SEC. In addition, we have identified material weaknesses in information technology general control (\u201cITGC\u201d) in the areas of: (1) user account management and segregation of duties and (2) risk assessment and\u2026", "prior_accession": "0001829126-25-002971", "prior_url": "https://www.sec.gov/Archives/edgar/data/1800392/000182912625002971/microalgoinc_20f.htm" }, { "id": "e500be5cd384fc54", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Mentor Capital, Inc.", "cik": 1599117, "ticker": "MNTR", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 1373789.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014585", "filing_url": "https://www.sec.gov/Archives/edgar/data/1599117/000149315226014585/0001493152-26-014585-index.htm", "headline": "Mentor Capital, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company\u2019s Annual Report on Form 10-K is expected to be filed on or before the 15th calendar day following the prescribed due date. As disclosed in the Company\u2019s Form 8-K dated January 16, 2025, on January 12, 2026, the Company\u2019s relationship with Spicer Jeffries LLP (\u201cSpicer Jeffries\u201d), our former independent accountant, ceased due to the Cherry Bekaert LLP (\u201cCherry Bekaert\u201d) acquisition of Spicer Jeffries. Effective January 13, 2026, the Company\u2019s audit committee and board of directors approved the engagement of Cherry Bekaert as the Company\u2019s independent registered public accounting firm.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company\u2019s Annual Report on Form 10-K is expected to be filed on or before the 15th calendar day following the prescribed due date. As disclosed in the Company\u2019s Form 8-K dated January 16, 2025, on January 12, 2026, the Company\u2019s relationship with Spicer Jeffries LLP (\u201cSpicer Jeffries\u201d), our former independent accountant, ceased due to the Cherry Bekaert LLP (\u201cCherry Bekaert\u201d) acquisition of Spicer Jeffries. Effective January 13, 2026, the Company\u2019s audit committee and board of directors approved the engagement of Cherry Bekaert as the Company\u2019s independent registered public accounting firm.", "prior_accession": "", "prior_url": "" }, { "id": "0294189ca27b488a", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Marwynn Holdings, Inc.", "cik": 2030522, "ticker": "", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 7558490.0, "form": "8-K", "filed": "2026-04-01", "accession": "0001213900-26-038511", "filing_url": "https://www.sec.gov/Archives/edgar/data/2030522/000121390026038511/0001213900-26-038511-index.htm", "headline": "Marwynn Holdings, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Golden Eagle CPAs LLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4e512ae102645966", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Madison Technologies Inc.", "cik": 1318268, "ticker": "MDEX", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 187863.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001753926-26-000605", "filing_url": "https://www.sec.gov/Archives/edgar/data/1318268/000175392626000605/0001753926-26-000605-index.htm", "headline": "Madison Technologies Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, within the prescribed time period without unreasonable effort and expense to the Registrant. Additional time is required to finalize its financial statements and present complete and accurate information to be filed as part of the Form 10-K for the annual period ending December 31, 2025. The Company expects to file the Form 10-K within the extension period of 15 calendar days.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, within the prescribed time period without unreasonable effort and expense to the Registrant. Additional time is required to finalize its financial statements and present complete and accurate information to be filed as part of the Form 10-K for the annual period ending December 31, 2025. The Company expects to file the Form 10-K within the extension period of 15 calendar days.", "prior_accession": "", "prior_url": "" }, { "id": "2adfad4d09efdcd4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "MAUI LAND & PINEAPPLE CO INC", "cik": 63330, "ticker": "MLP", "sic_desc": "Real estate", "size_tier": "mid", "public_float": 166089508.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001437749-26-010800", "filing_url": "https://www.sec.gov/Archives/edgar/data/63330/000143774926010800/0001437749-26-010800-index.htm", "headline": "MAUI LAND & PINEAPPLE CO INC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "This Form 12b-25 (Notification of Late Filing) is being filed by Maui Land & Pineapple Company, Inc. The original due date for the filing of the Annual Report is March 31, 2026. The Company could not complete the filing of its Annual Report due to a delay in obtaining and compiling information required to be included in the Annual Report, which delay could not be eliminated by the Company without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "This Form 12b-25 (Notification of Late Filing) is being filed by Maui Land & Pineapple Company, Inc. The original due date for the filing of the Annual Report is March 31, 2026. The Company could not complete the filing of its Annual Report due to a delay in obtaining and compiling information required to be included in the Annual Report, which delay could not be eliminated by the Company without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "4e00a0b3774897c7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "MANNATECH INC", "cik": 1056358, "ticker": "MTEX", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 9875105.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001437749-26-010913", "filing_url": "https://www.sec.gov/Archives/edgar/data/1056358/000143774926010913/0001437749-26-010913-index.htm", "headline": "MANNATECH INC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file its Annual Report on Form 10\u2011K for the year ended December 31, 2025, within the prescribed time period without unreasonable effort or expense because our independent auditor discussed with us the possibility of a going concern issue, management needs more time to assess the repercussions and any necessary remediation efforts. That assessment includes discussions with third-party tax advisors and review of a cost-reduction plan. The Company experienced a decline in net sales, incurred operating losses and negative cash flows from operating activities during the year ended December 31, 2025, which caused liquidity constraints. The Company expects to file the Form\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file its Annual Report on Form 10\u2011K for the year ended December 31, 2025, within the prescribed time period without unreasonable effort or expense because our independent auditor discussed with us the possibility of a going concern issue, management needs more time to assess the repercussions and any necessary remediation efforts. That assessment includes discussions with third-party tax advisors and review of a cost-reduction plan. The Company experienced a decline in net sales, incurred operating losses and negative cash flows from operating activities during the year ended December 31, 2025, which caused liquidity constraints. The Company expects to file the Form\u2026", "prior_accession": "", "prior_url": "" }, { "id": "1e4f99534a5d342b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Lodging Fund REIT III, Inc.", "cik": 1745032, "ticker": "", "sic_desc": "Real estate investment trusts", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001104659-26-038449", "filing_url": "https://www.sec.gov/Archives/edgar/data/1745032/000110465926038449/0001104659-26-038449-index.htm", "headline": "Lodging Fund REIT III, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(Attached Extra Sheets if Needed) Lodging Fund REIT III, Inc. (the \"Company\") is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \"2025 10-K\") within the prescribed time period without unreasonable effort or expense.\u201d", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(Attached Extra Sheets if Needed) Lodging Fund REIT III, Inc. (the \"Company\") is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \"2025 10-K\") within the prescribed time period without unreasonable effort or expense.\u201d", "prior_accession": "", "prior_url": "" }, { "id": "f62644e7259b57a6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "La Rosa Holdings Corp.", "cik": 1879403, "ticker": "LRHC", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 31933113.0, "form": "NT 10-K/A", "filed": "2026-04-01", "accession": "0001213900-26-038513", "filing_url": "https://www.sec.gov/Archives/edgar/data/1879403/000121390026038513/0001213900-26-038513-index.htm", "headline": "La Rosa Holdings Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "PART I \u2014 REGISTRANT INFORMATION La Rosa Holdings Corp. (the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 within the prescribed time period because the Company requires additional time to prepare and review its financial statements to ensure adequate disclosure of the financial information required to be included in the Form 10-K. The Company switched to a new accounting system during the fourth quarter of 2025, which resulted in unexpected delays in compiling certain necessary information and preparation of the Company\u2019s financial statements for the fiscal year ended December 31, 2025.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "PART I \u2014 REGISTRANT INFORMATION La Rosa Holdings Corp. (the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 within the prescribed time period because the Company requires additional time to prepare and review its financial statements to ensure adequate disclosure of the financial information required to be included in the Form 10-K. The Company switched to a new accounting system during the fourth quarter of 2025, which resulted in unexpected delays in compiling certain necessary information and preparation of the Company\u2019s financial statements for the fiscal year ended December 31, 2025.", "prior_accession": "", "prior_url": "" }, { "id": "ef772a9ef6bba493", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "LFTD PARTNERS INC.", "cik": 1391135, "ticker": "LIFD", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 6250713.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001096906-26-000450", "filing_url": "https://www.sec.gov/Archives/edgar/data/1391135/000109690626000450/0001096906-26-000450-index.htm", "headline": "LFTD PARTNERS INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant was unable, without unreasonable effort and expense, to prepare its accounting records and schedules in sufficient time to EDGARize changes in connection with comments from its independent registered public accounting firm and/or their concurrent reviewer. It is anticipated that the Form 10-K, along with the reviewed financial statements, will be filed within the five (5) day extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant was unable, without unreasonable effort and expense, to prepare its accounting records and schedules in sufficient time to EDGARize changes in connection with comments from its independent registered public accounting firm and/or their concurrent reviewer. It is anticipated that the Form 10-K, along with the reviewed financial statements, will be filed within the five (5) day extension period.", "prior_accession": "", "prior_url": "" }, { "id": "0e992bd949b0a6a9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "LANDMARK BANCORP INC", "cik": 1141688, "ticker": "LARK", "sic_desc": "National commercial banks", "size_tier": "mid", "public_float": 109600000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014488", "filing_url": "https://www.sec.gov/Archives/edgar/data/1141688/000149315226014488/0001493152-26-014488-index.htm", "headline": "LANDMARK BANCORP INC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d) by the prescribed due date without unreasonable effort or expense for the reasons described below. After the Company\u2019s earnings release on January 28, 2026, information was brought to the attention of management, which promptly informed the Audit and Risk Committee (the \u201cCommittee\u201d) of the Board of Directors of the Company, that caused management and the Committee to commence an internal investigation with the assistance of outside counsel and advisors, regarding allegations of misconduct by a non-executive officer employee of the Company\u2019s wholly-owned subsidiary\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d) by the prescribed due date without unreasonable effort or expense for the reasons described below. After the Company\u2019s earnings release on January 28, 2026, information was brought to the attention of management, which promptly informed the Audit and Risk Committee (the \u201cCommittee\u201d) of the Board of Directors of the Company, that caused management and the Committee to commence an internal investigation with the assistance of outside counsel and advisors, regarding allegations of misconduct by a non-executive officer employee of the Company\u2019s wholly-owned subsidiary\u2026", "prior_accession": "", "prior_url": "" }, { "id": "55fe265508be6f51", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Keenova Therapeutics plc", "cik": 1567892, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001628280-26-022689", "filing_url": "https://www.sec.gov/Archives/edgar/data/1567892/000162828026022689/0001628280-26-022689-index.htm", "headline": "Keenova Therapeutics plc filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Keenova Therapeutics plc (the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Annual Report on Form 10\u2011K for the fiscal year ended December 31, 2025 (the \u201cForm 10\u2011K\u201d), with the Securities and Exchange Commission (the \u201cSEC\u201d) within the prescribed time period. The Company requires additional time to complete certain analyses and disclosures to be included in the Form 10-K due to the complexity of the accounting related to (i) the Company\u2019s business combination with Endo, Inc. (\u201cEndo\u201d) completed in July 2025 (the \u201cBusiness Combination\u201d) and (ii) the Company\u2019s separation of its generic pharmaceuticals and sterile injectables businesses into an independent, private\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Keenova Therapeutics plc (the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Annual Report on Form 10\u2011K for the fiscal year ended December 31, 2025 (the \u201cForm 10\u2011K\u201d), with the Securities and Exchange Commission (the \u201cSEC\u201d) within the prescribed time period. The Company requires additional time to complete certain analyses and disclosures to be included in the Form 10-K due to the complexity of the accounting related to (i) the Company\u2019s business combination with Endo, Inc. (\u201cEndo\u201d) completed in July 2025 (the \u201cBusiness Combination\u201d) and (ii) the Company\u2019s separation of its generic pharmaceuticals and sterile injectables businesses into an independent, private\u2026", "prior_accession": "", "prior_url": "" }, { "id": "04e7109f4c00d7a6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Karman Holdings Inc.", "cik": 2040127, "ticker": "KRMN", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 2600000000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0002040127-26-000010", "filing_url": "https://www.sec.gov/Archives/edgar/data/2040127/000204012726000010/0002040127-26-000010-index.htm", "headline": "Karman Holdings Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is not in a position to file its Form 10-K within the prescribed time period without unreasonable effort or expense, as additional time is required to complete certain procedures in connection with the preparation and audit of its consolidated financial statements. However, the Company anticipates filing its Form 10-K well within the fifteen-calendar-day extension period. Management does not anticipate any material changes to the financial information furnished with the Form 8-K filed by the Company on March 25, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is not in a position to file its Form 10-K within the prescribed time period without unreasonable effort or expense, as additional time is required to complete certain procedures in connection with the preparation and audit of its consolidated financial statements. However, the Company anticipates filing its Form 10-K well within the fifteen-calendar-day extension period. Management does not anticipate any material changes to the financial information furnished with the Form 8-K filed by the Company on March 25, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "10dc833ed2531dc5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Jaguar Health, Inc.", "cik": 1585608, "ticker": "JAGX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 28000000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001193125-26-137948", "filing_url": "https://www.sec.gov/Archives/edgar/data/1585608/000119312526137948/0001193125-26-137948-index.htm", "headline": "Jaguar Health, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant could not complete the filing of its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) due to a delay in obtaining and compiling information required to be included in the Form 10-K including significant and material subsequent event transactions, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant could not complete the filing of its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) due to a delay in obtaining and compiling information required to be included in the Form 10-K including significant and material subsequent event transactions, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "9ed7c924222cc3d2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "JUPITER NEUROSCIENCES, INC.", "cik": 1679628, "ticker": "JUNS", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 20200000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014681", "filing_url": "https://www.sec.gov/Archives/edgar/data/1679628/000149315226014681/0001493152-26-014681-index.htm", "headline": "JUPITER NEUROSCIENCES, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file the Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) in a timely manner without unreasonable effort or expense. Although the Company had substantially completed the preparation of the Form 10-K, it was unable to finalize and submit the filing prior to the prescribed deadline of March 31, 2026 due to missing the 5:30 p.m. The Company is continuing to finalize the Form 10-K and expects to file the Form 10-K by April 1, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file the Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) in a timely manner without unreasonable effort or expense. Although the Company had substantially completed the preparation of the Form 10-K, it was unable to finalize and submit the filing prior to the prescribed deadline of March 31, 2026 due to missing the 5:30 p.m. The Company is continuing to finalize the Form 10-K and expects to file the Form 10-K by April 1, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "1c6b7f366271b90f", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "JUPITER NEUROSCIENCES, INC.", "cik": 1679628, "ticker": "JUNS", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 20200000.0, "form": "10-K", "filed": "2026-04-01", "accession": "0001493152-26-014687", "filing_url": "https://www.sec.gov/Archives/edgar/data/1679628/000149315226014687/0001493152-26-014687-index.htm", "headline": "JUPITER NEUROSCIENCES, INC. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-28", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "As such, we have identified these issues as material weaknesses in our internal control over financial reporting and we may identify additional material weaknesses in the future that may cause us to fail to meet our reporting obligations or result in material misstatements of our financial statements. If our remediation of such material weaknesses is not effective, or if we fail to develop and maintain an effective system of internal controls and internal control over financial reporting, our ability to produce\u2026", "prior_accession": "0001641172-25-001261", "prior_url": "https://www.sec.gov/Archives/edgar/data/1679628/000164117225001261/form10-k.htm" }, { "id": "72772f8cf446803a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "International Land Alliance Inc.", "cik": 1657214, "ticker": "ILAL", "sic_desc": "Land subdividers and developers", "size_tier": "small", "public_float": 15294797.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014604", "filing_url": "https://www.sec.gov/Archives/edgar/data/1657214/000149315226014604/0001493152-26-014604-index.htm", "headline": "International Land Alliance Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is not in a position to file its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period in order to permit the Company\u2019s independent registered public accounting firm to complete its audit of the financial statements included in the Form 10-K. The compilation, dissemination and review of the information required to be presented in the Form 10-K have imposed time constraints that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense to the registrant. The Company intends to file the Form 10-K on or before the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is not in a position to file its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period in order to permit the Company\u2019s independent registered public accounting firm to complete its audit of the financial statements included in the Form 10-K. The compilation, dissemination and review of the information required to be presented in the Form 10-K have imposed time constraints that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense to the registrant. The Company intends to file the Form 10-K on or before the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "cb03e418a04db8f4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Integrated Wellness Acquisition Corp", "cik": 1877557, "ticker": "", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 13727870.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001104659-26-038495", "filing_url": "https://www.sec.gov/Archives/edgar/data/1877557/000110465926038495/0001104659-26-038495-index.htm", "headline": "Integrated Wellness Acquisition Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Form 10-K for the fiscal year ended December 31, 2025 within the prescribed time period without unreasonable effort or expense because additional time is needed to finalize the financial statements for the fiscal year ended December 31, 2025.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Form 10-K for the fiscal year ended December 31, 2025 within the prescribed time period without unreasonable effort or expense because additional time is needed to finalize the financial statements for the fiscal year ended December 31, 2025.", "prior_accession": "", "prior_url": "" }, { "id": "ea9a4dfc40a7536e", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Innate Pharma SA", "cik": 1598599, "ticker": "IPHA", "sic_desc": "Biological products", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-01", "accession": "0001598599-26-000005", "filing_url": "https://www.sec.gov/Archives/edgar/data/1598599/000159859926000005/0001598599-26-000005-index.htm", "headline": "Innate Pharma SA disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-04-30", "prior_form": "20-F", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Risks Related to Innate Pharma's Financial Position and Capital Needs The Company's ability to continue as a going concern is subject to its ability to obtain additional financing in the near term. As of December 31, 2025, the Company had cash, cash equivalents, short-term investments and non-current financial assets of \u20ac44.8 million, with cash, cash equivalents and short-term investments of \u20ac34.3 million. The Company believes its existing cash resources will be sufficient to fund its operations only until the end of the third quarter of 2026. As such, cash and cash equivalents are not\u2026", "prior_accession": "0001598599-25-000042", "prior_url": "https://www.sec.gov/Archives/edgar/data/1598599/000159859925000042/inpha-20241231.htm" }, { "id": "1275d5ea9375b3b9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "IX Acquisition Corp.", "cik": 1852019, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 19000000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001104659-26-038087", "filing_url": "https://www.sec.gov/Archives/edgar/data/1852019/000110465926038087/0001104659-26-038087-index.htm", "headline": "IX Acquisition Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Annual Report on Form 10-K for the fiscal year ended December 31, 2025. The Registrant expects to file the Annual Report on or before April 15, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Annual Report on Form 10-K for the fiscal year ended December 31, 2025. The Registrant expects to file the Annual Report on or before April 15, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "7755ab02647ed55b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "IP STRATEGY HOLDINGS, INC.", "cik": 1788230, "ticker": "IPST", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 5087728.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001788230-26-000031", "filing_url": "https://www.sec.gov/Archives/edgar/data/1788230/000178823026000031/0001788230-26-000031-index.htm", "headline": "IP STRATEGY HOLDINGS, INC. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d). The compilation, dissemination, and review of the information required to be presented in the Form 10-K for the relevant period, including, without limitation, the financial statements to be included therein, has imposed time constraints that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense to the Registrant. The Registrant undertakes the responsibility to file, and anticipates that it will file, the Form 10-K no later than 15 days after its original prescribed\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d). The compilation, dissemination, and review of the information required to be presented in the Form 10-K for the relevant period, including, without limitation, the financial statements to be included therein, has imposed time constraints that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense to the Registrant. The Registrant undertakes the responsibility to file, and anticipates that it will file, the Form 10-K no later than 15 days after its original prescribed\u2026", "prior_accession": "", "prior_url": "" }, { "id": "1b14568ca0d060a5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "INVO Fertility, Inc.", "cik": 1417926, "ticker": "IVF", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 7381118.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014527", "filing_url": "https://www.sec.gov/Archives/edgar/data/1417926/000149315226014527/0001493152-26-014527-index.htm", "headline": "INVO Fertility, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 within the prescribed time period because additional time is required to finalize its financial statements to be filed as part of the Form 10-K. Specifically, the registrant needs additional time to complete its review of certain tax-related matters. The registrant expects to file the Form 10-K within the extension period of 15 calendar days.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 within the prescribed time period because additional time is required to finalize its financial statements to be filed as part of the Form 10-K. Specifically, the registrant needs additional time to complete its review of certain tax-related matters. The registrant expects to file the Form 10-K within the extension period of 15 calendar days.", "prior_accession": "", "prior_url": "" }, { "id": "4d50483e44de46db", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "INTEGRATED RAIL & RESOURCES INC.", "cik": 2044112, "ticker": "", "sic_desc": "Real estate", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001213900-26-037878", "filing_url": "https://www.sec.gov/Archives/edgar/data/2044112/000121390026037878/0001213900-26-037878-index.htm", "headline": "INTEGRATED RAIL & RESOURCES INC. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable to file its Annual Report on Form 10-K for its fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed period without unreasonable effort or expense for the reasons set forth below. As previously disclosed, on August 12, 2024, Integrated Rail and Resources Acquisition Corp. (the \"SPAC\"), Uinta Infrastructure Group Corp. (\"Holdings\"), Uinta Lower Holdings, Inc., Uinta Merger Co., Uinta Merger LLC, Tar Sands Holdings II, LLC (\"TSII\"), and Endeavor Capital Group, LLC entered into an Agreement and Plan of Merger (as subsequently amended, the \"Merger Agreement\"). On December 12, 2025 (the \u201cClosing Date\u201d or \u201cClosing\u201d), the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable to file its Annual Report on Form 10-K for its fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed period without unreasonable effort or expense for the reasons set forth below. As previously disclosed, on August 12, 2024, Integrated Rail and Resources Acquisition Corp. (the \"SPAC\"), Uinta Infrastructure Group Corp. (\"Holdings\"), Uinta Lower Holdings, Inc., Uinta Merger Co., Uinta Merger LLC, Tar Sands Holdings II, LLC (\"TSII\"), and Endeavor Capital Group, LLC entered into an Agreement and Plan of Merger (as subsequently amended, the \"Merger Agreement\"). On December 12, 2025 (the \u201cClosing Date\u201d or \u201cClosing\u201d), the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "977de5159a763b38", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "HONG YUAN HOLDING GROUP", "cik": 1324759, "ticker": "HGYN", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1026655.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014715", "filing_url": "https://www.sec.gov/Archives/edgar/data/1324759/000149315226014715/0001493152-26-014715-index.htm", "headline": "HONG YUAN HOLDING GROUP told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant undertakes the responsibility to file such report no later than fifteen days after its original prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant undertakes the responsibility to file such report no later than fifteen days after its original prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "21ec7e95885241ce", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "HEALTHY EXTRACTS INC.", "cik": 1630176, "ticker": "HYEX", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 4083170.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001096906-26-000452", "filing_url": "https://www.sec.gov/Archives/edgar/data/1630176/000109690626000452/0001096906-26-000452-index.htm", "headline": "HEALTHY EXTRACTS INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "As a result of our acquisition of Gummy USA LLC late in the third quarter of 2025, data and other information regarding certain material operations of the Company has been unavailable. The Registrant intends to file the subject Annual Report on Form 10-K on or before the fifthteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "As a result of our acquisition of Gummy USA LLC late in the third quarter of 2025, data and other information regarding certain material operations of the Company has been unavailable. The Registrant intends to file the subject Annual Report on Form 10-K on or before the fifthteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "f12d192973d5288e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "HARBOR DIVERSIFIED, INC.", "cik": 899394, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 37400000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001193125-26-138185", "filing_url": "https://www.sec.gov/Archives/edgar/data/899394/000119312526138185/0001193125-26-138185-index.htm", "headline": "HARBOR DIVERSIFIED, INC. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "This Form 12b-25 (Notification of Late Filing) is being filed by Harbor Diversified, Inc. The Company has determined that it is unable to file the Annual Report by the prescribed due date without unreasonable effort or expense. The Company requires additional time to finalize the financial statements and complete the audit for the year ended December 31, 2025. The delay in filing the Annual Report is a consequence of the considerable time and resources dedicated by the Company and its independent registered public accounting firm to complete certain items with respect to the preparation, audit and review of the Company\u2019s financial statements included in its Annual Report on Form 10-K for\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "This Form 12b-25 (Notification of Late Filing) is being filed by Harbor Diversified, Inc. The Company has determined that it is unable to file the Annual Report by the prescribed due date without unreasonable effort or expense. The Company requires additional time to finalize the financial statements and complete the audit for the year ended December 31, 2025. The delay in filing the Annual Report is a consequence of the considerable time and resources dedicated by the Company and its independent registered public accounting firm to complete certain items with respect to the preparation, audit and review of the Company\u2019s financial statements included in its Annual Report on Form 10-K for\u2026", "prior_accession": "", "prior_url": "" }, { "id": "f0af97a1b4e8691d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Greenland Mines Ltd", "cik": 1907223, "ticker": "GRML", "sic_desc": "Biological products", "size_tier": "small", "public_float": 52600000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001213900-26-038209", "filing_url": "https://www.sec.gov/Archives/edgar/data/1907223/000121390026038209/0001213900-26-038209-index.htm", "headline": "Greenland Mines Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company has been unable to file its Annual Report on Form 10-K within the prescribed time period without unreasonable effort or expense due to the time required to complete final revisions to the Report and coordinate the preparation and inclusion of exhibits for filing.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company has been unable to file its Annual Report on Form 10-K within the prescribed time period without unreasonable effort or expense due to the time required to complete final revisions to the Report and coordinate the preparation and inclusion of exhibits for filing.", "prior_accession": "", "prior_url": "" }, { "id": "7b8b30a83ec360c0", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Greenland Mines Ltd", "cik": 1907223, "ticker": "GRML", "sic_desc": "Biological products", "size_tier": "small", "public_float": 52600000.0, "form": "10-K", "filed": "2026-04-01", "accession": "0001213900-26-038629", "filing_url": "https://www.sec.gov/Archives/edgar/data/1907223/000121390026038629/0001213900-26-038629-index.htm", "headline": "Greenland Mines Ltd cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "Beginning with the year ended December 31, 2025, the Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which enhances income tax disclosure requirements." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-03-31", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Beginning with the year ended December 31, 2025, the Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which enhances income tax disclosure requirements.", "prior_accession": "0001213900-25-026372", "prior_url": "https://www.sec.gov/Archives/edgar/data/1907223/000121390025026372/ea0232051-10k_klotho.htm" }, { "id": "2e58af0602094daf", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Golden Minerals Co", "cik": 1011509, "ticker": "AUMN", "sic_desc": "Mining", "size_tier": "small", "public_float": 5670000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001176256-26-000038", "filing_url": "https://www.sec.gov/Archives/edgar/data/1011509/000117625626000038/0001176256-26-000038-index.htm", "headline": "Golden Minerals Co told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Golden Minerals Company (the \u201cCompany\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cAnnual Report\u201d) by the March 31, 2026 deadline for non-accelerated filers. Due to the Company\u2019s limited resources and the time required to complete its financial reporting and review processes, the Company requires additional time to finalize its financial statements and related disclosures for the Annual Report. The Company currently anticipates that the Annual Report will be filed as soon as practicable and prior to the fifteenth calendar day following the March 31, 2026 deadline.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Golden Minerals Company (the \u201cCompany\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cAnnual Report\u201d) by the March 31, 2026 deadline for non-accelerated filers. Due to the Company\u2019s limited resources and the time required to complete its financial reporting and review processes, the Company requires additional time to finalize its financial statements and related disclosures for the Annual Report. The Company currently anticipates that the Annual Report will be filed as soon as practicable and prior to the fifteenth calendar day following the March 31, 2026 deadline.", "prior_accession": "", "prior_url": "" }, { "id": "e2060d3715d57415", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Global Gas Corp", "cik": 1817232, "ticker": "HGAS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 100000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001213900-26-038486", "filing_url": "https://www.sec.gov/Archives/edgar/data/1817232/000121390026038486/0001213900-26-038486-index.htm", "headline": "Global Gas Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company requires additional time to compile and process the information necessary for the completion of the Form 10-K as the Company does not have a full time administrative and accounting staff.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company requires additional time to compile and process the information necessary for the completion of the Form 10-K as the Company does not have a full time administrative and accounting staff.", "prior_accession": "", "prior_url": "" }, { "id": "0e7b75f28ba5f633", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Genenta Science S.p.A.", "cik": 1838716, "ticker": "GNTA", "sic_desc": "Biological products", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-01", "accession": "0001493152-26-014387", "filing_url": "https://www.sec.gov/Archives/edgar/data/1838716/000149315226014387/0001493152-26-014387-index.htm", "headline": "Genenta Science S.p.A. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "filing body", "prior_filed": "2025-03-28", "prior_form": "20-F", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "However, the future viability of the Company is dependent on its ability to raise additional capital to finance its operations, and/or generate positive cash flows from its proposed acquisitions. The Company\u2019s inability to raise capital as and when needed could have a negative impact on its financial condition and ability to continue as a going concern, as well as the ability to pursue its business strategies. There can be no assurance that the current or proposed operating plan will be achieved or that additional funding will be available on terms acceptable to the Company, or at all. The\u2026", "prior_accession": "0001641172-25-001207", "prior_url": "https://www.sec.gov/Archives/edgar/data/1838716/000164117225001207/form20-f.htm" }, { "id": "48923f95eb9953a9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GREENLIT VENTURES INC.", "cik": 1693687, "ticker": "GLVT", "sic_desc": "Services", "size_tier": "small", "public_float": 1507692.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001640334-26-000611", "filing_url": "https://www.sec.gov/Archives/edgar/data/1693687/000164033426000611/0001640334-26-000611-index.htm", "headline": "GREENLIT VENTURES INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b9c8cb67b7f9f3ac", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GOOD GAMING, INC.", "cik": 1454742, "ticker": "GMER", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 1264407.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014571", "filing_url": "https://www.sec.gov/Archives/edgar/data/1454742/000149315226014571/0001493152-26-014571-index.htm", "headline": "GOOD GAMING, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) by the filing deadline due to a delay experienced by the Company in completing its financial statements and other disclosures in the Form 10-K. The Company anticipates that it will file the Form 10-K no later than the fifteenth 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." }, "quote": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) by the filing deadline due to a delay experienced by the Company in completing its financial statements and other disclosures in the Form 10-K. The Company anticipates that it will file the Form 10-K no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "3ca1f414a7234d16", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GENERATION INCOME PROPERTIES, INC.", "cik": 1651721, "ticker": "GIPR", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 9400000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001193125-26-138232", "filing_url": "https://www.sec.gov/Archives/edgar/data/1651721/000119312526138232/0001193125-26-138232-index.htm", "headline": "GENERATION INCOME PROPERTIES, INC. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) 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 \u201cForm 10-K\u201d) by the prescribed due date of 5:30 pm Eastern Time on March 31, 2026 due to technical problems with the Form 10-K transmission process. The Form 10-K was filed on March 31, 2026 at approximately 5:32 p.m. Eastern Time (approximately 2 minutes past the prescribed deadline). Accordingly, the Form 10-K, as amended, is currently available on the Securities and Exchange Commission\u2019s website at www.sec.gov, although the Company anticipates that it will shortly amend the Form 10-K to correct certain language in the Report of\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) 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 \u201cForm 10-K\u201d) by the prescribed due date of 5:30 pm Eastern Time on March 31, 2026 due to technical problems with the Form 10-K transmission process. The Form 10-K was filed on March 31, 2026 at approximately 5:32 p.m. Eastern Time (approximately 2 minutes past the prescribed deadline). Accordingly, the Form 10-K, as amended, is currently available on the Securities and Exchange Commission\u2019s website at www.sec.gov, although the Company anticipates that it will shortly amend the Form 10-K to correct certain language in the Report of\u2026", "prior_accession": "", "prior_url": "" }, { "id": "829d161a92b2d263", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "GENERATION INCOME PROPERTIES, INC.", "cik": 1651721, "ticker": "GIPR", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 9400000.0, "form": "10-K", "filed": "2026-04-01", "accession": "0001193125-26-135022", "filing_url": "https://www.sec.gov/Archives/edgar/data/1651721/000119312526135022/0001193125-26-135022-index.htm", "headline": "GENERATION INCOME PROPERTIES, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Management\u2019s analysis can only include the potential mitigating impact of management\u2019s plans that have not been fully implemented as of the issuance date if (a) it is probable that management\u2019s plans will be effectively implemented on a timely basis, and (b) it is probable that the plans, when implemented, will alleviate the relevant conditions or events that raise substantial doubt about the Company\u2019s ability to continue as a going concern. The accompanying Consolidated Financial Statements are prepared assuming the Company will continue as a going concern. This presentation contemplates the\u2026", "prior_accession": "0000950170-25-061249", "prior_url": "https://www.sec.gov/Archives/edgar/data/1651721/000095017025061249/gipr-20241231.htm" }, { "id": "13d7e719591cb212", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "GENERATION INCOME PROPERTIES, INC.", "cik": 1651721, "ticker": "GIPR", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 9400000.0, "form": "10-K", "filed": "2026-04-01", "accession": "0001193125-26-135022", "filing_url": "https://www.sec.gov/Archives/edgar/data/1651721/000119312526135022/0001193125-26-135022-index.htm", "headline": "GENERATION INCOME PROPERTIES, INC. cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": 2024, "caveat": "The filing states this standard was adopted in 2024, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "Segment Reporting In accordance with ASU 2023-07, which we adopted in our fiscal year 2024, the Company is required to disclose certain financial reporting in relation to operating segments, even if it has a single operating and reportable segment." ], "new_standards": [ "2023-07" ], "prior_filed": "2025-04-30", "prior_form": "10-K/A", "restates_existing_policy": true, "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." }, "quote": "Segment Reporting In accordance with ASU 2023-07, which we adopted in our fiscal year 2024, the Company is required to disclose certain financial reporting in relation to operating segments, even if it has a single operating and reportable segment.", "prior_accession": "0000950170-25-061249", "prior_url": "https://www.sec.gov/Archives/edgar/data/1651721/000095017025061249/gipr-20241231.htm" }, { "id": "4801604840255713", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "FutureTech II Acquisition Corp.", "cik": 1889450, "ticker": "", "sic_desc": "Biological products", "size_tier": "small", "public_float": 32588000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014528", "filing_url": "https://www.sec.gov/Archives/edgar/data/1889450/000149315226014528/0001493152-26-014528-index.htm", "headline": "FutureTech II Acquisition Corp. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period. The Company is in the process of completing the audit of the financial statements for the year ended December 31, 2025 and will need additional time to complete the audit of such financial statements for inclusion in the Form 10-K. However, the Company requires additional time to prepare, review and finalize its financial statements to be included in the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period. The Company is in the process of completing the audit of the financial statements for the year ended December 31, 2025 and will need additional time to complete the audit of such financial statements for inclusion in the Form 10-K. However, the Company requires additional time to prepare, review and finalize its financial statements to be included in the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "98ce15915727ad16", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "First America Resources Corp", "cik": 1525306, "ticker": "FSTJ", "sic_desc": "Wholesale trade", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001477932-26-001902", "filing_url": "https://www.sec.gov/Archives/edgar/data/1525306/000147793226001902/0001477932-26-001902-index.htm", "headline": "First America Resources Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Company could not complete iXBRL tagging and final audit approvals in time to file the 10-K in a timely fashion.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Company could not complete iXBRL tagging and final audit approvals in time to file the 10-K in a timely fashion.", "prior_accession": "", "prior_url": "" }, { "id": "c98bff29c87f26c0", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "First America Resources Corp", "cik": 1525306, "ticker": "FSTJ", "sic_desc": "Wholesale trade", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-04-01", "accession": "0001477932-26-001906", "filing_url": "https://www.sec.gov/Archives/edgar/data/1525306/000147793226001906/0001477932-26-001906-index.htm", "headline": "First America Resources Corp no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2024-09-30", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001477932-24-006019", "prior_url": "https://www.sec.gov/Archives/edgar/data/1525306/000147793224006019/fstj_10k.htm" }, { "id": "0dbe7908aa612af1", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "FAMILY OFFICE OF AMERICA, INC.", "cik": 1871181, "ticker": "FOFA", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 5949781.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014420", "filing_url": "https://www.sec.gov/Archives/edgar/data/1871181/000149315226014420/0001493152-26-014420-index.htm", "headline": "FAMILY OFFICE OF AMERICA, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review of the information required to be presented in the Form 10-Q has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such quarterly report no later than five days after its original due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review of the information required to be presented in the Form 10-Q has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such quarterly report no later than five days after its original due date.", "prior_accession": "", "prior_url": "" }, { "id": "6c5d31e38d6c216e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Elite Performance Holding Corp", "cik": 1753681, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 9600000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001477932-26-001885", "filing_url": "https://www.sec.gov/Archives/edgar/data/1753681/000147793226001885/0001477932-26-001885-index.htm", "headline": "Elite Performance Holding Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company was unable to compile the necessary financial information required to prepare a complete filing. Thus, the Company would be unable to file the periodic report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company was unable to compile the necessary financial information required to prepare a complete filing. Thus, the Company would be unable to file the periodic report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period.", "prior_accession": "", "prior_url": "" }, { "id": "76bac8814c5a532b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Elite Health Systems Inc.", "cik": 1089815, "ticker": "EHSI", "sic_desc": "Services", "size_tier": "small", "public_float": 23913000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001437749-26-010876", "filing_url": "https://www.sec.gov/Archives/edgar/data/1089815/000143774926010876/0001437749-26-010876-index.htm", "headline": "Elite Health Systems Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Accounting for the acquisition of Physicians Support Systems, Inc. is complex and as a result, the Registrant has not been able to conclude all the processes and procedures required for it to complete the preparation of its December 31, 2025 Form 10-K within the prescribed time period without unreasonable effort or expense. Registrant will file Form 10-K for its fiscal year ending December 31, 2025 on or before April 15, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Accounting for the acquisition of Physicians Support Systems, Inc. is complex and as a result, the Registrant has not been able to conclude all the processes and procedures required for it to complete the preparation of its December 31, 2025 Form 10-K within the prescribed time period without unreasonable effort or expense. Registrant will file Form 10-K for its fiscal year ending December 31, 2025 on or before April 15, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "ef701e8ac8448a2a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "EQUUS TOTAL RETURN, INC.", "cik": 878932, "ticker": "EQS", "sic_desc": "", "size_tier": "small", "public_float": 8642891.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001712543-26-000014", "filing_url": "https://www.sec.gov/Archives/edgar/data/878932/000171254326000014/0001712543-26-000014-index.htm", "headline": "EQUUS TOTAL RETURN, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The finalization of the financial statements of the registrant and its wholly-owned subsidiary to be contained in registrant\u2019s 10-K for the year ended December 31, 2025 cannot be analyzed and completed on a timely basis without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The finalization of the financial statements of the registrant and its wholly-owned subsidiary to be contained in registrant\u2019s 10-K for the year ended December 31, 2025 cannot be analyzed and completed on a timely basis without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "aac427311c91b671", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "EON Resources Inc.", "cik": 1842556, "ticker": "EONR", "sic_desc": "Mining", "size_tier": "small", "public_float": 8300000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001213900-26-038008", "filing_url": "https://www.sec.gov/Archives/edgar/data/1842556/000121390026038008/0001213900-26-038008-index.htm", "headline": "EON Resources Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d). The compilation, dissemination and review of the information required to be presented in the Form 10-K for the relevant period, including, without limitation, the financial statements to be included therein, has imposed time constraints that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense to the Registrant. The Registrant undertakes the responsibility to file, and anticipates that it will file, the Form 10-K no later than fifteen days after its original\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d). The compilation, dissemination and review of the information required to be presented in the Form 10-K for the relevant period, including, without limitation, the financial statements to be included therein, has imposed time constraints that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense to the Registrant. The Registrant undertakes the responsibility to file, and anticipates that it will file, the Form 10-K no later than fifteen days after its original\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d73b8c2511a8f6f3", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Dream Homes & Development Corp.", "cik": 1518336, "ticker": "", "sic_desc": "Construction", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014712", "filing_url": "https://www.sec.gov/Archives/edgar/data/1518336/000149315226014712/0001493152-26-014712-index.htm", "headline": "Dream Homes & Development Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is in the process of compiling information for the year ending December 31, 2025 for the Form 10-K, all of which information has not yet been received.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is in the process of compiling information for the year ending December 31, 2025 for the Form 10-K, all of which information has not yet been received.", "prior_accession": "", "prior_url": "" }, { "id": "3686898867ed4dba", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Data Storage Corp", "cik": 1419951, "ticker": "DTST", "sic_desc": "Services", "size_tier": "small", "public_float": 26955729.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001731122-26-000513", "filing_url": "https://www.sec.gov/Archives/edgar/data/1419951/000173112226000513/0001731122-26-000513-index.htm", "headline": "Data Storage Corp filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Data Storage Corporation (the \u201cCompany\u201d) is unable to complete the filing of its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) by March 31, 2026 due to a delay in obtaining and compiling information required to be included in the Form 10-K, which delay could not be eliminated by the Company without unreasonable effort or expense. The Company requires additional time to finalize its financial statements for such period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Data Storage Corporation (the \u201cCompany\u201d) is unable to complete the filing of its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) by March 31, 2026 due to a delay in obtaining and compiling information required to be included in the Form 10-K, which delay could not be eliminated by the Company without unreasonable effort or expense. The Company requires additional time to finalize its financial statements for such period.", "prior_accession": "", "prior_url": "" }, { "id": "ce4fe33f503dca42", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "DYNAMIC AEROSPACE SYSTEMS Corp", "cik": 1854526, "ticker": "BRQL", "sic_desc": "Services", "size_tier": "small", "public_float": 9783390.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001477932-26-001912", "filing_url": "https://www.sec.gov/Archives/edgar/data/1854526/000147793226001912/0001477932-26-001912-index.htm", "headline": "DYNAMIC AEROSPACE SYSTEMS Corp filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant's Annual Report on Form 10-K for the year ended December 31, 2025, could not be filed without unreasonable effort or expense within the prescribed time period because the Registrant\u2019s requires additional time to compile and verify the data required to be included in the Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant's Annual Report on Form 10-K for the year ended December 31, 2025, could not be filed without unreasonable effort or expense within the prescribed time period because the Registrant\u2019s requires additional time to compile and verify the data required to be included in the Report.", "prior_accession": "", "prior_url": "" }, { "id": "6ba07fc65038c221", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "DNA X, Inc.", "cik": 1178697, "ticker": "SONM", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 25700000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014515", "filing_url": "https://www.sec.gov/Archives/edgar/data/1178697/000149315226014515/0001493152-26-014515-index.htm", "headline": "DNA X, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period. This delay resulted primarily from the acquisition of the DNA X trading platform, the closing of which occurred during the fourth quarter of 2025. The Registrant is compiling the required information to complete the Annual Report and the audit of the financial statements to be included in the Annual Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period. This delay resulted primarily from the acquisition of the DNA X trading platform, the closing of which occurred during the fourth quarter of 2025. The Registrant is compiling the required information to complete the Annual Report and the audit of the financial statements to be included in the Annual Report.", "prior_accession": "", "prior_url": "" }, { "id": "27436a5247f11401", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Cuentas Inc.", "cik": 1424657, "ticker": "CUEN", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 361644.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001213900-26-037778", "filing_url": "https://www.sec.gov/Archives/edgar/data/1424657/000121390026037778/0001213900-26-037778-index.htm", "headline": "Cuentas Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company could not complete the filing of its Annual Report on Form 10-K for the year ended December 31, 2025, due to a delay in obtaining and compiling information required to be included in the Company\u2019s Form 10-K, which delay could not be eliminated by the Company without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company could not complete the filing of its Annual Report on Form 10-K for the year ended December 31, 2025, due to a delay in obtaining and compiling information required to be included in the Company\u2019s Form 10-K, which delay could not be eliminated by the Company without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "bfb7cd3a37bc2430", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Crucial Innovations, Corp.", "cik": 1766016, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001712543-26-000012", "filing_url": "https://www.sec.gov/Archives/edgar/data/1766016/000171254326000012/0001712543-26-000012-index.htm", "headline": "Crucial Innovations, Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The finalization of the financial statements of the registrant to be contained in registrant\u2019s 10-K for the year ended December 31, 2025 cannot be analyzed and completed on a timely basis.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The finalization of the financial statements of the registrant to be contained in registrant\u2019s 10-K for the year ended December 31, 2025 cannot be analyzed and completed on a timely basis.", "prior_accession": "", "prior_url": "" }, { "id": "c3552efa124c54fe", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Cosmos Health Inc.", "cik": 1474167, "ticker": "COSM", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 16560581.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001477932-26-001897", "filing_url": "https://www.sec.gov/Archives/edgar/data/1474167/000147793226001897/0001477932-26-001897-index.htm", "headline": "Cosmos Health Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) could not complete the filing of its Annual Report on Form 10-K for the period ended December 31, 2025 due to delays in obtaining and compiling information to be included in its Form 10-K, including, but not limited to, our XBRL filing, which delay could not be eliminated by the Company without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) could not complete the filing of its Annual Report on Form 10-K for the period ended December 31, 2025 due to delays in obtaining and compiling information to be included in its Form 10-K, including, but not limited to, our XBRL filing, which delay could not be eliminated by the Company without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "3eda93ded631c798", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Commercial Vehicle Group, Inc.", "cik": 1290900, "ticker": "CVGI", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 163875424.0, "form": "8-K", "filed": "2026-04-01", "accession": "0001628280-26-022804", "filing_url": "https://www.sec.gov/Archives/edgar/data/1290900/000162828026022804/0001628280-26-022804-index.htm", "headline": "Commercial Vehicle Group, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "dfd5c38c0a833e92", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Cloudweb, Inc.", "cik": 1619227, "ticker": "CLOW", "sic_desc": "Computer services", "size_tier": "small", "public_float": 55414.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001640334-26-000612", "filing_url": "https://www.sec.gov/Archives/edgar/data/1619227/000164033426000612/0001640334-26-000612-index.htm", "headline": "Cloudweb, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "dba0f91b69111ae9", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Classover Holdings, Inc.", "cik": 2022308, "ticker": "KIDZ", "sic_desc": "Services", "size_tier": "small", "public_float": 3332736.0, "form": "10-K", "filed": "2026-04-01", "accession": "0001477932-26-001941", "filing_url": "https://www.sec.gov/Archives/edgar/data/2022308/000147793226001941/0001477932-26-001941-index.htm", "headline": "Classover Holdings, Inc. cited accounting standard ASU 2016-02 for the first time in this filing series", "evidence": { "adopted": [ "2016-02" ], "adoption_year_stated": 2022, "caveat": "The filing states this standard was adopted in 2022, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "F-12 Table of Contents Operating Leases Effective January 1, 2022, the Company adopted ASU 2016-02, \u201cLeases\u201d (Topic 842), and elected the practical expedients that does not require the Company to reassess: (1) whether any expired or existing contracts are, or contain, leases, (2) lease classification for any expired or existing leases and (3) initial direct costs for any expired or existing\u2026" ], "new_standards": [ "2016-02", "2016-13", "2023-08" ], "prior_filed": "2025-04-29", "prior_form": "10-K", "restates_existing_policy": true, "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." }, "quote": "F-12 Table of Contents Operating Leases Effective January 1, 2022, the Company adopted ASU 2016-02, \u201cLeases\u201d (Topic 842), and elected the practical expedients that does not require the Company to reassess: (1) whether any expired or existing contracts are, or contain, leases, (2) lease classification for any expired or existing leases and (3) initial direct costs for any expired or existing\u2026", "prior_accession": "0001929980-25-000325", "prior_url": "https://www.sec.gov/Archives/edgar/data/2022308/000192998025000325/class_10k.htm" }, { "id": "3bceb409ee8d504b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "China Foods Holdings Ltd.", "cik": 1310630, "ticker": "CFOO", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1002008.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014425", "filing_url": "https://www.sec.gov/Archives/edgar/data/1310630/000149315226014425/0001493152-26-014425-index.htm", "headline": "China Foods Holdings Ltd. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant could not complete the filing of its Annual Report on Form 10-K for the period ending December 31, 2025, due to a delay in obtaining and compiling information required to be included in its Form 10-K, which delay could not be eliminated by the Registrant without unreasonable efforts and expense. Those delays relate to a subsidiary of the Registrant requiring additional time to complete its annual reporting process.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant could not complete the filing of its Annual Report on Form 10-K for the period ending December 31, 2025, due to a delay in obtaining and compiling information required to be included in its Form 10-K, which delay could not be eliminated by the Registrant without unreasonable efforts and expense. Those delays relate to a subsidiary of the Registrant requiring additional time to complete its annual reporting process.", "prior_accession": "", "prior_url": "" }, { "id": "fead640072e5d384", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Charlie's Holdings, Inc.", "cik": 1134765, "ticker": "CHUC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 17900000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001437749-26-010784", "filing_url": "https://www.sec.gov/Archives/edgar/data/1134765/000143774926010784/0001437749-26-010784-index.htm", "headline": "Charlie's Holdings, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) because the Company requires additional time to complete and finalize the audit of its financial statements required to be included in the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) because the Company requires additional time to complete and finalize the audit of its financial statements required to be included in the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "478e62fa2c41b9bd", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CYTTA CORP.", "cik": 1383088, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 10325640.0, "form": "NT 10-Q", "filed": "2026-04-01", "accession": "0001477932-26-001938", "filing_url": "https://www.sec.gov/Archives/edgar/data/1383088/000147793226001938/0001477932-26-001938-index.htm", "headline": "CYTTA CORP. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file our Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, without unreasonable effort and expense. Additional time is needed to prepare its accounting records and schedules to enable its independent registered public accounting firm to complete its review of the Registrant\u2019s financial statements to be contained in our Quarterly Report on Form 10-Q for the period ended March 31, 2026. It is anticipated that the Form 10-Q, along with the unaudited financial statements, will be filed within the five-day extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file our Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, without unreasonable effort and expense. Additional time is needed to prepare its accounting records and schedules to enable its independent registered public accounting firm to complete its review of the Registrant\u2019s financial statements to be contained in our Quarterly Report on Form 10-Q for the period ended March 31, 2026. It is anticipated that the Form 10-Q, along with the unaudited financial statements, will be filed within the five-day extension period.", "prior_accession": "", "prior_url": "" }, { "id": "fbf03fa8773dded4", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CREDITRISKMONITOR COM INC", "cik": 315958, "ticker": "CRMZ", "sic_desc": "Services", "size_tier": "small", "public_float": 11962885.0, "form": "8-K/A", "filed": "2026-04-01", "accession": "0001140361-26-012549", "filing_url": "https://www.sec.gov/Archives/edgar/data/315958/000114036126012549/0001140361-26-012549-index.htm", "headline": "CREDITRISKMONITOR COM INC's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "43869ed8cce70748", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CLOVER HEALTH INVESTMENTS, CORP. /DE", "cik": 1801170, "ticker": "CLOV", "sic_desc": "Finance, insurance and real estate", "size_tier": "large", "public_float": 1131971907.0, "form": "8-K", "filed": "2026-04-01", "accession": "0001801170-26-000080", "filing_url": "https://www.sec.gov/Archives/edgar/data/1801170/000180117026000080/0001801170-26-000080-index.htm", "headline": "CLOVER HEALTH INVESTMENTS, CORP. /DE's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6a7621e44544d832", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CHINA PHARMA HOLDINGS, INC.", "cik": 1106644, "ticker": "CPHI", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 4290693.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001213900-26-038495", "filing_url": "https://www.sec.gov/Archives/edgar/data/1106644/000121390026038495/0001213900-26-038495-index.htm", "headline": "CHINA PHARMA HOLDINGS, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review of the information required to be presented in the annual report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) imposed time constraints that have rendered timely filing of the Annual Report impracticable without undue hardship and expense to the registrant.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review of the information required to be presented in the annual report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) imposed time constraints that have rendered timely filing of the Annual Report impracticable without undue hardship and expense to the registrant.", "prior_accession": "", "prior_url": "" }, { "id": "09004a4e1663a80f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CFN Enterprises Inc.", "cik": 1352952, "ticker": "CNFN", "sic_desc": "Business services", "size_tier": "small", "public_float": 7381770.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001096906-26-000467", "filing_url": "https://www.sec.gov/Archives/edgar/data/1352952/000109690626000467/0001096906-26-000467-index.htm", "headline": "CFN Enterprises Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file the Annual Report within the prescribed time period as described above without unreasonable effort or expense. Additional time is necessary as the Company is still working on the completion of the financial statements for the period ended December 31, 2025.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file the Annual Report within the prescribed time period as described above without unreasonable effort or expense. Additional time is necessary as the Company is still working on the completion of the financial statements for the period ended December 31, 2025.", "prior_accession": "", "prior_url": "" }, { "id": "098c7649d403804b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CERO THERAPEUTICS HOLDINGS, INC.", "cik": 1870404, "ticker": "CERO", "sic_desc": "Biological products", "size_tier": "small", "public_float": 11236525.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001213900-26-038509", "filing_url": "https://www.sec.gov/Archives/edgar/data/1870404/000121390026038509/0001213900-26-038509-index.htm", "headline": "CERO THERAPEUTICS HOLDINGS, INC. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) by the March 31, 2026 filing date applicable to smaller reporting companies. The Registrant recently engaged a new independent registered public accounting firm in February 2026. The new auditor requires additional time to complete its review of the financial statements for the year ended December 31, 2025 to be incorporated in the Annual Report. The Registrant is working diligently with its auditors to finalize its financial statements for the year ended December 31, 2025 and anticipates that it will file the Annual Report\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) by the March 31, 2026 filing date applicable to smaller reporting companies. The Registrant recently engaged a new independent registered public accounting firm in February 2026. The new auditor requires additional time to complete its review of the financial statements for the year ended December 31, 2025 to be incorporated in the Annual Report. The Registrant is working diligently with its auditors to finalize its financial statements for the year ended December 31, 2025 and anticipates that it will file the Annual Report\u2026", "prior_accession": "", "prior_url": "" }, { "id": "bb9e2ecb84956f58", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CDT Equity Inc.", "cik": 1896212, "ticker": "CDT", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 41401162.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014626", "filing_url": "https://www.sec.gov/Archives/edgar/data/1896212/000149315226014626/0001493152-26-014626-index.htm", "headline": "CDT Equity Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Annual Report on Form 10-K for the fiscal year ended December 31, 2025. The Registrant expects to file the Annual Report on or before the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Annual Report on Form 10-K for the fiscal year ended December 31, 2025. The Registrant expects to file the Annual Report on or before the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "d25d2d659c815902", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CAPSTONE COMPANIES, INC.", "cik": 814926, "ticker": "CAPC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1168270.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001903596-26-000122", "filing_url": "https://www.sec.gov/Archives/edgar/data/814926/000190359626000122/0001903596-26-000122-index.htm", "headline": "CAPSTONE COMPANIES, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bb53bcec4151b6b3", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CAPSTONE COMPANIES, INC.", "cik": 814926, "ticker": "CAPC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1168270.0, "form": "10-K", "filed": "2026-04-01", "accession": "0001903596-26-000120", "filing_url": "https://www.sec.gov/Archives/edgar/data/814926/000190359626000120/0001903596-26-000120-index.htm", "headline": "CAPSTONE COMPANIES, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-08", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Doubt About the Company\u2019s Ability to Continue as a Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the consolidated financial statements, the Company has experienced a net loss and negative cash flows from operations for the year ended December 31, 2025, which raises substantial doubt about their ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The consolidated financial statements do not include any\u2026", "prior_accession": "0001903596-25-000177", "prior_url": "https://www.sec.gov/Archives/edgar/data/814926/000190359625000177/capc_10ka.htm" }, { "id": "8047a70fd9530656", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "CAPSTONE COMPANIES, INC.", "cik": 814926, "ticker": "CAPC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1168270.0, "form": "10-K", "filed": "2026-04-01", "accession": "0001903596-26-000120", "filing_url": "https://www.sec.gov/Archives/edgar/data/814926/000190359626000120/0001903596-26-000120-index.htm", "headline": "CAPSTONE COMPANIES, INC. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "Effective January 1, 2025, the Company adopted ASU 2023-09, Improvements to Income Tax Disclosures, which requires expanded disaggregation of income tax information to enhance transparency and comparability." ], "new_standards": [ "2016-02", "2017-04", "2023-07", "2023-09", "2024-03", "2024-04", "2025-01" ], "prior_filed": "2025-04-08", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "Effective January 1, 2025, the Company adopted ASU 2023-09, Improvements to Income Tax Disclosures, which requires expanded disaggregation of income tax information to enhance transparency and comparability.", "prior_accession": "0001903596-25-000177", "prior_url": "https://www.sec.gov/Archives/edgar/data/814926/000190359625000177/capc_10ka.htm" }, { "id": "978186febda0610c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Bowen Acquisition Corp", "cik": 1973056, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 74900000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014648", "filing_url": "https://www.sec.gov/Archives/edgar/data/1973056/000149315226014648/0001493152-26-014648-index.htm", "headline": "Bowen Acquisition Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period without unreasonable effort and expense to the Company. The Company requires additional time to compile and process the information necessary for the completion of the Form 10-K as the Company does not have full-time accounting and administrative staff. The Company has also been in the process of seeking to consummate its initial business combination.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period without unreasonable effort and expense to the Company. The Company requires additional time to compile and process the information necessary for the completion of the Form 10-K as the Company does not have full-time accounting and administrative staff. The Company has also been in the process of seeking to consummate its initial business combination.", "prior_accession": "", "prior_url": "" }, { "id": "5fced665eb6c0842", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Beam Global", "cik": 1398805, "ticker": "BEEM", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 65075516.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001437749-26-010787", "filing_url": "https://www.sec.gov/Archives/edgar/data/1398805/000143774926010787/0001437749-26-010787-index.htm", "headline": "Beam Global told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Beam Global (the \u201cCompany\u201d) is unable to timely file with the Securities and Exchange Commission (the \u201cCommission\u201d) its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, because the compilation, dissemination, review and finalization of the information required to be presented in the report could not be completed within the prescribed time period without unreasonable effort or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Beam Global (the \u201cCompany\u201d) is unable to timely file with the Securities and Exchange Commission (the \u201cCommission\u201d) its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, because the compilation, dissemination, review and finalization of the information required to be presented in the report could not be completed within the prescribed time period without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "a138c9de1d9e320f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Barrel Energy Inc.", "cik": 1631463, "ticker": "BRLL", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001477932-26-001908", "filing_url": "https://www.sec.gov/Archives/edgar/data/1631463/000147793226001908/0001477932-26-001908-index.htm", "headline": "Barrel Energy Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) could not complete the filing of its Annual Report on Form 10-K for the year ended December 31, 2025 due to a delay in obtaining and compiling information required to be included in the Company\u2019s Form 10-K, which delay could not be eliminated by the Company without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) could not complete the filing of its Annual Report on Form 10-K for the year ended December 31, 2025 due to a delay in obtaining and compiling information required to be included in the Company\u2019s Form 10-K, which delay could not be eliminated by the Company without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "3c29da7e958e6c2d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BRB Foods Inc.", "cik": 1976870, "ticker": "BRBF", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001477932-26-001933", "filing_url": "https://www.sec.gov/Archives/edgar/data/1976870/000147793226001933/0001477932-26-001933-index.htm", "headline": "BRB Foods Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6df106507c85d9ea", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BIOXYTRAN, INC", "cik": 1445815, "ticker": "BIXT", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 9326387.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014474", "filing_url": "https://www.sec.gov/Archives/edgar/data/1445815/000149315226014474/0001493152-26-014474-index.htm", "headline": "BIOXYTRAN, INC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant is unable to file its Annual Report on Form 10-K within the prescribed time period without unreasonable effort and expense due to the limited size of its accounting staff and the timing of the completion of the audit. During the final stages of the audit, the registrant\u2019s independent auditor proposed significant last-minute revisions to the financial statement disclosures. Given that the registrant\u2019s financial reporting function is performed by a minimal number of personnel, the time required to incorporate these revisions, verify the underlying data, and obtain final review from the auditor exceeded the remaining time available before the original filing deadline.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant is unable to file its Annual Report on Form 10-K within the prescribed time period without unreasonable effort and expense due to the limited size of its accounting staff and the timing of the completion of the audit. During the final stages of the audit, the registrant\u2019s independent auditor proposed significant last-minute revisions to the financial statement disclosures. Given that the registrant\u2019s financial reporting function is performed by a minimal number of personnel, the time required to incorporate these revisions, verify the underlying data, and obtain final review from the auditor exceeded the remaining time available before the original filing deadline.", "prior_accession": "", "prior_url": "" }, { "id": "2c919f2a87836801", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BIOREGENX, INC.", "cik": 1593184, "ticker": "BRGX", "sic_desc": "Computer services", "size_tier": "small", "public_float": 5587115.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001683168-26-002567", "filing_url": "https://www.sec.gov/Archives/edgar/data/1593184/000168316826002567/0001683168-26-002567-index.htm", "headline": "BIOREGENX, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant is unable to complete its audit and preparation of its Form 10-K for the period ended December 31, 2025 in a timely manner because of unanticipated delays.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant is unable to complete its audit and preparation of its Form 10-K for the period ended December 31, 2025 in a timely manner because of unanticipated delays.", "prior_accession": "", "prior_url": "" }, { "id": "7c400fa456d9b28c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BEASLEY BROADCAST GROUP INC", "cik": 1099160, "ticker": "BBGI", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 6276534.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001193125-26-137920", "filing_url": "https://www.sec.gov/Archives/edgar/data/1099160/000119312526137920/0001193125-26-137920-index.htm", "headline": "BEASLEY BROADCAST GROUP INC filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) by the March 31, 2026 filing date applicable to smaller reporting companies. The Company requires additional time to complete its accounting analyses related to its evaluation of whether there are conditions and events, considered in the aggregate, that raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the financial statements are issued and certain other analyses. In addition, the Company\u2019s independent registered public accounting firm requires time to complete its review of\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) by the March 31, 2026 filing date applicable to smaller reporting companies. The Company requires additional time to complete its accounting analyses related to its evaluation of whether there are conditions and events, considered in the aggregate, that raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the financial statements are issued and certain other analyses. In addition, the Company\u2019s independent registered public accounting firm requires time to complete its review of\u2026", "prior_accession": "", "prior_url": "" }, { "id": "f5038371148d472c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Avantor, Inc.", "cik": 1722482, "ticker": "AVTR", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 9173395483.0, "form": "8-K", "filed": "2026-04-01", "accession": "0001628280-26-022575", "filing_url": "https://www.sec.gov/Archives/edgar/data/1722482/000162828026022575/0001628280-26-022575-index.htm", "headline": "Avantor, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "54c6f10ef954e4aa", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Aspira Women's Health Inc.", "cik": 926617, "ticker": "AWHL", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 21088293.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0000926617-26-000016", "filing_url": "https://www.sec.gov/Archives/edgar/data/926617/000092661726000016/0000926617-26-000016-index.htm", "headline": "Aspira Women's Health Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company needs more time to complete the accounting for its Annual Report on Form 10-K for the year ended December 31, 2025 within the prescribed time period because the Company needs more time to complete the accounting for and disclosures related to its tax provision for the year ended December 31, 2025. The Company expects to file the Form 10-K within the extension period of 15 calendar days.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company needs more time to complete the accounting for its Annual Report on Form 10-K for the year ended December 31, 2025 within the prescribed time period because the Company needs more time to complete the accounting for and disclosures related to its tax provision for the year ended December 31, 2025. The Company expects to file the Form 10-K within the extension period of 15 calendar days.", "prior_accession": "", "prior_url": "" }, { "id": "8852330f359776d7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Apple iSports Group, Inc.", "cik": 1134982, "ticker": "AAPI", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 130314309.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001477932-26-001904", "filing_url": "https://www.sec.gov/Archives/edgar/data/1134982/000147793226001904/0001477932-26-001904-index.htm", "headline": "Apple iSports Group, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Form 12b-25 to report that it is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 within the prescribed time period without unreasonable effort or expense because the financial statements could not be completed in time to timely file. The Company will file the Form 10-K by the extension date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Form 12b-25 to report that it is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 within the prescribed time period without unreasonable effort or expense because the financial statements could not be completed in time to timely file. The Company will file the Form 10-K by the extension date.", "prior_accession": "", "prior_url": "" }, { "id": "3c609e512a5e4b21", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "American Strategic Investment Co.", "cik": 1595527, "ticker": "NYC", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 12800000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001104659-26-038111", "filing_url": "https://www.sec.gov/Archives/edgar/data/1595527/000110465926038111/0001104659-26-038111-index.htm", "headline": "American Strategic Investment Co. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 within the prescribed period without unreasonable effort or expense as a result of management requiring additional time to compile and verify the data required to be included in the report. Registrant expects to file within the extension period. 2 of 4\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 within the prescribed period without unreasonable effort or expense as a result of management requiring additional time to compile and verify the data required to be included in the report. Registrant expects to file within the extension period. 2 of 4\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d405ba614dbcd970", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Alternus Clean Energy, Inc.", "cik": 1883984, "ticker": "ALCE", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 29500000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001437749-26-010825", "filing_url": "https://www.sec.gov/Archives/edgar/data/1883984/000143774926010825/0001437749-26-010825-index.htm", "headline": "Alternus Clean Energy, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany,\u201d \u201cwe,\u201d \u201cus\u201d or \u201cour\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cForm 10-K\u201d) on or before the prescribed due date. The Company requires additional time to complete its audit and finalize its financial statements to be included in the Annual Report due primarily to delays in the Company's closing process as a result of the additional time and resources required to engage the necessary advisors and its independent registered public accounting firm to complete the preparation and review of its financial statements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany,\u201d \u201cwe,\u201d \u201cus\u201d or \u201cour\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cForm 10-K\u201d) on or before the prescribed due date. The Company requires additional time to complete its audit and finalize its financial statements to be included in the Annual Report due primarily to delays in the Company's closing process as a result of the additional time and resources required to engage the necessary advisors and its independent registered public accounting firm to complete the preparation and review of its financial statements.", "prior_accession": "", "prior_url": "" }, { "id": "4bebe79f9d9e31ae", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Algorhythm Holdings, Inc.", "cik": 923601, "ticker": "RIME", "sic_desc": "Services", "size_tier": "small", "public_float": 6101120.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014652", "filing_url": "https://www.sec.gov/Archives/edgar/data/923601/000149315226014652/0001493152-26-014652-index.htm", "headline": "Algorhythm Holdings, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file within the prescribed time period, without unreasonable effort or expense, its Annual Report on Form 10-K for the year ended December 31, 2025.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file within the prescribed time period, without unreasonable effort or expense, its Annual Report on Form 10-K for the year ended December 31, 2025.", "prior_accession": "", "prior_url": "" }, { "id": "d83c4505defcce74", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CIRCLE8 GROUP INC", "cik": 1605888, "ticker": "CIRC", "sic_desc": "Services", "size_tier": "mid", "public_float": 98197953.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001605888-26-000009", "filing_url": "https://www.sec.gov/Archives/edgar/data/1605888/000160588826000009/0001605888-26-000009-index.htm", "headline": "ATLANTIC INTERNATIONAL CORP. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Atlantic International Corp is in the process of still gathering information from its recently acquired subsidiary Circle8 BV.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25.", "formerly": "ATLANTIC INTERNATIONAL CORP." }, "quote": "Atlantic International Corp is in the process of still gathering information from its recently acquired subsidiary Circle8 BV.", "prior_accession": "", "prior_url": "" }, { "id": "7fc1af229da3b637", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ATLANTIC AMERICAN CORP", "cik": 8177, "ticker": "AAME", "sic_desc": "Life insurance", "size_tier": "small", "public_float": 6854118.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001140361-26-012660", "filing_url": "https://www.sec.gov/Archives/edgar/data/8177/000114036126012660/0001140361-26-012660-index.htm", "headline": "ATLANTIC AMERICAN CORP told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Atlantic American Corporation (the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period without unreasonable effort or expense. The Company is required to adopt new accounting guidance prescribed by Accounting Standards Update No. 2018-12, Financial Services\u2014Insurance (Topic 944)\u2014Targeted Improvements to the Accounting for Long-Duration Contracts (\u201cASU 2018-12\u201d). The Company has adopted ASU 2018-12 effective December 31, 2025, with a transition date of January 1, 2024 (the \u201cTransition Date\u201d), using the modified retrospective method, and certain balances require adjustment to conform to ASU\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Atlantic American Corporation (the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period without unreasonable effort or expense. The Company is required to adopt new accounting guidance prescribed by Accounting Standards Update No. 2018-12, Financial Services\u2014Insurance (Topic 944)\u2014Targeted Improvements to the Accounting for Long-Duration Contracts (\u201cASU 2018-12\u201d). The Company has adopted ASU 2018-12 effective December 31, 2025, with a transition date of January 1, 2024 (the \u201cTransition Date\u201d), using the modified retrospective method, and certain balances require adjustment to conform to ASU\u2026", "prior_accession": "", "prior_url": "" }, { "id": "f9e9149e693e7de4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ASIAFIN HOLDINGS CORP.", "cik": 1828748, "ticker": "ASFH", "sic_desc": "Business services", "size_tier": "small", "public_float": 15578194.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014445", "filing_url": "https://www.sec.gov/Archives/edgar/data/1828748/000149315226014445/0001493152-26-014445-index.htm", "headline": "ASIAFIN HOLDINGS CORP. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) was unable to file its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cForm 10-K\u201d) on time. Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-K and in order to permit the Company\u2019s independent registered public accounting firm to complete its audit of the condensed consolidated financial statements included in the Form 10-K. The Company intends to file the Form 10-K imminently.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) was unable to file its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cForm 10-K\u201d) on time. Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-K and in order to permit the Company\u2019s independent registered public accounting firm to complete its audit of the condensed consolidated financial statements included in the Form 10-K. The Company intends to file the Form 10-K imminently.", "prior_accession": "", "prior_url": "" }, { "id": "6b53c5baaac414c7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "AMAZE HOLDINGS, INC.", "cik": 1880343, "ticker": "AMZE", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 36418967.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001493152-26-014428", "filing_url": "https://www.sec.gov/Archives/edgar/data/1880343/000149315226014428/0001493152-26-014428-index.htm", "headline": "AMAZE HOLDINGS, INC. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file the Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) in a timely manner without unreasonable effort or expense, as the Company is still compiling the necessary financial information to complete the filing due to challenges in preparing such financial information. The Company expects to file the Form 10-K on or prior the fifteenth calendar day following the prescribed due date of the Annual Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file the Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) in a timely manner without unreasonable effort or expense, as the Company is still compiling the necessary financial information to complete the filing due to challenges in preparing such financial information. The Company expects to file the Form 10-K on or prior the fifteenth calendar day following the prescribed due date of the Annual Report.", "prior_accession": "", "prior_url": "" }, { "id": "5c9d60f948310799", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "AMAZE HOLDINGS, INC.", "cik": 1880343, "ticker": "AMZE", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 36418967.0, "form": "10-K", "filed": "2026-04-01", "accession": "0001493152-26-014431", "filing_url": "https://www.sec.gov/Archives/edgar/data/1880343/000149315226014431/0001493152-26-014431-index.htm", "headline": "AMAZE HOLDINGS, INC. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 1097, "weakness_first_reported": "2023-03-31", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "If we are unable to conclude that our internal control over financial reporting is effective, or if our independent registered public accounting firm determines we have a material weakness in our internal control over financial reporting, investors may lose confidence in the accuracy and completeness of our financial reports, the market price of our common stock could decline. Failure to remedy any material weakness in our internal control over financial reporting, or to implement or maintain other effective\u2026", "prior_accession": "0001554795-25-000088", "prior_url": "https://www.sec.gov/Archives/edgar/data/1880343/000155479525000088/amze0331form10k.htm" }, { "id": "ad1df30208a4e75a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ADAPTIN BIO, INC.", "cik": 1938571, "ticker": "APTN", "sic_desc": "Biological products", "size_tier": "small", "public_float": 9300000.0, "form": "NT 10-K", "filed": "2026-04-01", "accession": "0001213900-26-038402", "filing_url": "https://www.sec.gov/Archives/edgar/data/1938571/000121390026038402/0001213900-26-038402-index.htm", "headline": "ADAPTIN BIO, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d). The Registrant was unable to timely file its Form 10-K due to last minute processing delays, including certain adjustments to the text of the Form 10-K, which delays could not be eliminated by the Company without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d). The Registrant was unable to timely file its Form 10-K due to last minute processing delays, including certain adjustments to the text of the Form 10-K, which delays could not be eliminated by the Company without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "bc66ba8c4d4035f6", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "A2Z CUST2MATE SOLUTIONS CORP.", "cik": 1866030, "ticker": "AZ", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-04-01", "accession": "0001493152-26-014416", "filing_url": "https://www.sec.gov/Archives/edgar/data/1866030/000149315226014416/0001493152-26-014416-index.htm", "headline": "A2Z CUST2MATE SOLUTIONS CORP. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Allocation of the Transaction Price to Performance Obligations The Company allocates the transaction price to each performance obligation in the contract based on its relative Standalone Selling Price (SSP).", "The Company determines the SSP for each performance obligation as follows: Equipment (Products): The SSP for equipment is determined based on Observable Prices from standalone sales of the same or similar products to similar customers in representative circumstances.", "Services: For services where a standalone selling price is not directly observable, the Company estimates the SSP using the Expected Cost Plus a Margin approach." ], "prior_filed": "2025-03-31", "prior_form": "20-F", "similarity": 0.084, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Allocation of the Transaction Price to Performance Obligations The Company allocates the transaction price to each performance obligation in the contract based on its relative Standalone Selling Price (SSP).", "prior_accession": "0001641172-25-001723", "prior_url": "https://www.sec.gov/Archives/edgar/data/1866030/000164117225001723/form20-f.htm" }, { "id": "63a5495652e73dc1", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "urban-gro, Inc.", "cik": 1706524, "ticker": "FLZH", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 13235644.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-037273", "filing_url": "https://www.sec.gov/Archives/edgar/data/1706524/000121390026037273/0001213900-26-037273-index.htm", "headline": "urban-gro, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Annual Report on Form 10-K for urban-gro, Inc. (the \u201cCompany\u201d) for the annual period ended December 31, 2025 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information and in order to permit the Company\u2019s independent registered public accounting firm to complete its review of the financial statements included in the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Annual Report on Form 10-K for urban-gro, Inc. (the \u201cCompany\u201d) for the annual period ended December 31, 2025 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information and in order to permit the Company\u2019s independent registered public accounting firm to complete its review of the financial statements included in the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "482c0b751795c16d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "micromobility.com Inc.", "cik": 1788841, "ticker": "MCOM", "sic_desc": "Business services", "size_tier": "small", "public_float": 600000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001079973-26-000400", "filing_url": "https://www.sec.gov/Archives/edgar/data/1788841/000107997326000400/0001079973-26-000400-index.htm", "headline": "micromobility.com Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) 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 \u201cAnnual Report\u201d) within the prescribed time because of delays in completing the preparation of its financial statements and its management discussion and analysis. The original filing date applicable to smaller reporting companies was March 31, 2026. 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 review of the financial statements for the year ended December 31, 2025, to be incorporated\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) 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 \u201cAnnual Report\u201d) within the prescribed time because of delays in completing the preparation of its financial statements and its management discussion and analysis. The original filing date applicable to smaller reporting companies was March 31, 2026. 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 review of the financial statements for the year ended December 31, 2025, to be incorporated\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d04a33c015575829", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "iSpecimen Inc.", "cik": 1558569, "ticker": "ISPC", "sic_desc": "Commercial physical and biological research", "size_tier": "small", "public_float": 2446936.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-037193", "filing_url": "https://www.sec.gov/Archives/edgar/data/1558569/000121390026037193/0001213900-26-037193-index.htm", "headline": "iSpecimen Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant could not complete the filing of its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) due to a delay in obtaining and compiling information required to be included in the Form 10-K, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant could not complete the filing of its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) due to a delay in obtaining and compiling information required to be included in the Form 10-K, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "12912c892245fd44", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "iQSTEL Inc", "cik": 1527702, "ticker": "IQST", "sic_desc": "Telecommunications", "size_tier": "small", "public_float": 33157217.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001663577-26-000089", "filing_url": "https://www.sec.gov/Archives/edgar/data/1527702/000166357726000089/0001663577-26-000089-index.htm", "headline": "iQSTEL Inc told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Annual Report on Form 10-K for the fiscal year ended December 31, 2025. The Registrant expects to file the Annual Report on or before April 14, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Annual Report on Form 10-K for the fiscal year ended December 31, 2025. The Registrant expects to file the Annual Report on or before April 14, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "3c5df268ac89fdfb", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Zoned Properties, Inc.", "cik": 1279620, "ticker": "ZDPY", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 4607542.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-037566", "filing_url": "https://www.sec.gov/Archives/edgar/data/1279620/000121390026037566/0001213900-26-037566-index.htm", "headline": "Zoned Properties, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) of the Company\u2019s Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) will be delayed due to the additional time that is required to obtain and compile certain information required to be included in the Annual Report, which delay could not be eliminated by the Company without unreasonable effort and expense. The Company expects to file the Annual Report no later than April 15, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) of the Company\u2019s Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) will be delayed due to the additional time that is required to obtain and compile certain information required to be included in the Annual Report, which delay could not be eliminated by the Company without unreasonable effort and expense. The Company expects to file the Annual Report no later than April 15, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "a5fd7133c1548195", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "XTRA-GOLD RESOURCES CORP", "cik": 1288770, "ticker": "XTGRF", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-31", "accession": "0001062993-26-001749", "filing_url": "https://www.sec.gov/Archives/edgar/data/1288770/000106299326001749/0001062993-26-001749-index.htm", "headline": "XTRA-GOLD RESOURCES CORP reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-05-15", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 320, "weakness_first_reported": "2025-05-15", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management's assessment included an evaluation of the design of our internal control over financial reporting and testing of the operational effectiveness of these controls. Based on this assessment, our management has concluded that as of December 31, 2025, our internal control over financial reporting was effective to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S. generally accepted accounting\u2026", "prior_accession": "0001062993-25-009493", "prior_url": "https://www.sec.gov/Archives/edgar/data/1288770/000106299325009493/form20f.htm" }, { "id": "74aa0836aec7530e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "XTI Aerospace, Inc.", "cik": 1529113, "ticker": "XTIA", "sic_desc": "Services", "size_tier": "small", "public_float": 29189207.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-037691", "filing_url": "https://www.sec.gov/Archives/edgar/data/1529113/000121390026037691/0001213900-26-037691-index.htm", "headline": "XTI Aerospace, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) has determined that it is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period without unreasonable effort or expense. During the year ended December 31, 2025 and subsequently, the Registrant completed significant strategic transactions, including the acquisition of Drone Nerds, LLC and Anzu Robotics, LLC in November 2025 and the disposition of its legacy Inpixon real-time location systems business (the \u201cInpixon Business\u201d) in February 2026. The accounting for these transactions, including the purchase price allocation for the acquisition, the evaluation and presentation of\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) has determined that it is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period without unreasonable effort or expense. During the year ended December 31, 2025 and subsequently, the Registrant completed significant strategic transactions, including the acquisition of Drone Nerds, LLC and Anzu Robotics, LLC in November 2025 and the disposition of its legacy Inpixon real-time location systems business (the \u201cInpixon Business\u201d) in February 2026. The accounting for these transactions, including the purchase price allocation for the acquisition, the evaluation and presentation of\u2026", "prior_accession": "", "prior_url": "" }, { "id": "e8d3b06f662a5f97", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "XMax Inc.", "cik": 1473334, "ticker": "XMAX", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 13340000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014215", "filing_url": "https://www.sec.gov/Archives/edgar/data/1473334/000149315226014215/0001493152-26-014215-index.htm", "headline": "XMax Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 within the prescribed time period without unreasonable effort or expense because additional time is required to complete the preparation of the Company\u2019s financial statements in time for filing. The Company anticipates filing its Form 10-K on or before the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 within the prescribed time period without unreasonable effort or expense because additional time is required to complete the preparation of the Company\u2019s financial statements in time for filing. The Company anticipates filing its Form 10-K on or before the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "81d09cce371356e8", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Workhorse Group Inc.", "cik": 1425287, "ticker": "WKHS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 32087790.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001628280-26-022417", "filing_url": "https://www.sec.gov/Archives/edgar/data/1425287/000162828026022417/0001628280-26-022417-index.htm", "headline": "Workhorse Group Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern As a result of our recurring losses from operations, accumulated deficit, projected capital needs, delays in bringing our vehicles to market and lower than expected market demand, management determined that substantial doubt exists regarding our ability to continue as a going concern within one year after the issuance date of the accompanying Consolidated Financial Statements. Our ability to continue as a going concern is contingent upon successful execution of management\u2019s intended plan over the next twelve months to improve our liquidity and working capital, which includes\u2026", "prior_accession": "0001213900-25-037631", "prior_url": "https://www.sec.gov/Archives/edgar/data/1425287/000121390025037631/ea0239686-10ka1_workhorse.htm" }, { "id": "564fb4f6b5e75c7e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "WidFit Inc.", "cik": 1912954, "ticker": "", "sic_desc": "Computer services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001912954-26-000004", "filing_url": "https://www.sec.gov/Archives/edgar/data/1912954/000191295426000004/0001912954-26-000004-index.htm", "headline": "WidFit Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) on or prior to the prescribed due date of March 31, 2026. On December 1, 2025, the Company completed the acquisition of 100% of the membership interests of Liberty Home Services LLC (\u201cLHS\u201d), a Washington State limited liability company, through the issuance of 20,000 shares of common stock. The transaction has been accounted for as a business combination using the acquisition method of accounting under ASC 805, Business Combinations. As a result of this acquisition, the Company is required to prepare consolidated financial\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) on or prior to the prescribed due date of March 31, 2026. On December 1, 2025, the Company completed the acquisition of 100% of the membership interests of Liberty Home Services LLC (\u201cLHS\u201d), a Washington State limited liability company, through the issuance of 20,000 shares of common stock. The transaction has been accounted for as a business combination using the acquisition method of accounting under ASC 805, Business Combinations. As a result of this acquisition, the Company is required to prepare consolidated financial\u2026", "prior_accession": "", "prior_url": "" }, { "id": "52a4966cbf74522e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Wetouch Technology Inc.", "cik": 1826660, "ticker": "WETH", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 31379934.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-037546", "filing_url": "https://www.sec.gov/Archives/edgar/data/1826660/000121390026037546/0001213900-26-037546-index.htm", "headline": "Wetouch Technology Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, on a timely basis because the Registrant requires additional time to work internally and with its advisor, auditor and legal counsel to prepare and finalize the Form 10-K. The Registrant anticipates that it will file the Form 10-K no later than the fifteenth 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." }, "quote": "(the \u201cRegistrant\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, on a timely basis because the Registrant requires additional time to work internally and with its advisor, auditor and legal counsel to prepare and finalize the Form 10-K. The Registrant anticipates that it will file the Form 10-K no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "1132f2e1bd71fa58", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Wenyuan Group Corp.", "cik": 723533, "ticker": "WYGC", "sic_desc": "Services", "size_tier": "small", "public_float": 4596119.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014126", "filing_url": "https://www.sec.gov/Archives/edgar/data/723533/000149315226014126/0001493152-26-014126-index.htm", "headline": "Wenyuan Group Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) was unable to obtain the necessary financial information required to complete its annual report for the year ending December 31, 2025. As a result, the Company will be unable to file the Form 10-K in a timely manner without unreasonable effort or expense. The Company anticipates submitting the filing within the extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) was unable to obtain the necessary financial information required to complete its annual report for the year ending December 31, 2025. As a result, the Company will be unable to file the Form 10-K in a timely manner without unreasonable effort or expense. The Company anticipates submitting the filing within the extension period.", "prior_accession": "", "prior_url": "" }, { "id": "fffc1d7f4d39454c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "WYTEC INTERNATIONAL INC", "cik": 1560143, "ticker": "WYTC", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001683168-26-002496", "filing_url": "https://www.sec.gov/Archives/edgar/data/1560143/000168316826002496/0001683168-26-002496-index.htm", "headline": "WYTEC INTERNATIONAL INC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Due to delays in the compilation, dissemination, and review of certain financial information, Wytec International, Inc. (the \u201cRegistrant\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) by the prescribed due date without unreasonable effort or expense. The Registrant intends to file such report no later than 15 days after its original due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Due to delays in the compilation, dissemination, and review of certain financial information, Wytec International, Inc. (the \u201cRegistrant\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) by the prescribed due date without unreasonable effort or expense. The Registrant intends to file such report no later than 15 days after its original due date.", "prior_accession": "", "prior_url": "" }, { "id": "2246f16beff0e181", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "WORLD HEALTH ENERGY HOLDINGS, INC.", "cik": 943535, "ticker": "WHEN", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 16829215.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014121", "filing_url": "https://www.sec.gov/Archives/edgar/data/943535/000149315226014121/0001493152-26-014121-index.htm", "headline": "WORLD HEALTH ENERGY HOLDINGS, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant could not complete the filing of its Annual Report on Form 10-K for the year ended December 31, 2025 within the prescribed time period due to the delay in obtaining and compiling information required to be included in the Company\u2019s Form 10-Q resulting, in part, from changes to the Registrant\u2019s accounting staff, which delay could not be eliminated by the Registrant without unreasonable effort and expense. As a result, the audit of registrant\u2019s financial statements is ongoing.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant could not complete the filing of its Annual Report on Form 10-K for the year ended December 31, 2025 within the prescribed time period due to the delay in obtaining and compiling information required to be included in the Company\u2019s Form 10-Q resulting, in part, from changes to the Registrant\u2019s accounting staff, which delay could not be eliminated by the Registrant without unreasonable effort and expense. As a result, the audit of registrant\u2019s financial statements is ongoing.", "prior_accession": "", "prior_url": "" }, { "id": "4634e18bbb10589d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "WEED, INC.", "cik": 1393772, "ticker": "BUDZ", "sic_desc": "Commercial physical and biological research", "size_tier": "small", "public_float": 3078136.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001096906-26-000445", "filing_url": "https://www.sec.gov/Archives/edgar/data/1393772/000109690626000445/0001096906-26-000445-index.htm", "headline": "WEED, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company\u2019s Annual Report on Form 10-K for the year ended December 31, 2025 cannot be filed within the prescribed time period without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company\u2019s Annual Report on Form 10-K for the year ended December 31, 2025 cannot be filed within the prescribed time period without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "c47d44b76c1f5ea4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Vocodia Holdings Corp", "cik": 1880431, "ticker": "VHAI", "sic_desc": "Services", "size_tier": "small", "public_float": 9391205.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014016", "filing_url": "https://www.sec.gov/Archives/edgar/data/1880431/000149315226014016/0001493152-26-014016-index.htm", "headline": "Vocodia Holdings Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "324b6d5658b54239", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Vivos Therapeutics, Inc.", "cik": 1716166, "ticker": "VVOS", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 22900000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014114", "filing_url": "https://www.sec.gov/Archives/edgar/data/1716166/000149315226014114/0001493152-26-014114-index.htm", "headline": "Vivos Therapeutics, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period without undue hardship and expense because the compilation, dissemination and review of the information required to be properly presented in the Form 10-K, particularly related to the Company\u2019s 2025 acquisition of Prabhu-Lata K. Shete MDs, LTD., a Nevada professional corporation d/b/a The Sleep Center of Nevada (\u201cSCN\u201d), and certain SCN-related matters. As a result, the Company requires additional time to complete its year-end financial statements and related disclosures. The Company expects to file the Form 10-K within the prescribed extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period without undue hardship and expense because the compilation, dissemination and review of the information required to be properly presented in the Form 10-K, particularly related to the Company\u2019s 2025 acquisition of Prabhu-Lata K. Shete MDs, LTD., a Nevada professional corporation d/b/a The Sleep Center of Nevada (\u201cSCN\u201d), and certain SCN-related matters. As a result, the Company requires additional time to complete its year-end financial statements and related disclosures. The Company expects to file the Form 10-K within the prescribed extension period.", "prior_accession": "", "prior_url": "" }, { "id": "9d5e0c12a699f764", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Vivakor, Inc.", "cik": 1450704, "ticker": "VIVK", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 58271094.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001829126-26-002909", "filing_url": "https://www.sec.gov/Archives/edgar/data/1450704/000182912626002909/0001829126-26-002909-index.htm", "headline": "Vivakor, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cAnnual Report\u201d) by the March 31, 2025 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 requires additional time to complete its review of the financial statements for the period ended December 31, 2025 to be incorporated in the Annual Report. The Registrant anticipates that it will file the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cAnnual Report\u201d) by the March 31, 2025 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 requires additional time to complete its review of the financial statements for the period ended December 31, 2025 to be incorporated in the Annual Report. The Registrant anticipates that it will file the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "488b685636b589b2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Vestand Inc.", "cik": 1898604, "ticker": "VSTD", "sic_desc": "Restaurants", "size_tier": "small", "public_float": 3000000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-013953", "filing_url": "https://www.sec.gov/Archives/edgar/data/1898604/000149315226013953/0001493152-26-013953-index.htm", "headline": "Vestand Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable to file with the U.S. Securities and Exchange Commission (the \u201cSEC\u201d) its Annual Report on Form 10-K for the yearly period ended December 31, 2025 (the \u201cAnnual Report\u201d), within the prescribed time period without unreasonable effort or expense. As disclosed in the Company\u2019s Current Report on Form 8-K filed with the SEC on October 31, 2025, which is hereby incorporated by reference, the Board of Directors of the Company determined, based on the Company\u2019s Audit Committee Report and an Independent Accountant\u2019s Report on Applying Agreed-Upon Procedures, that the Company\u2019s previously filed financial statements (the \u201cPreviously Issued Financial\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable to file with the U.S. Securities and Exchange Commission (the \u201cSEC\u201d) its Annual Report on Form 10-K for the yearly period ended December 31, 2025 (the \u201cAnnual Report\u201d), within the prescribed time period without unreasonable effort or expense. As disclosed in the Company\u2019s Current Report on Form 8-K filed with the SEC on October 31, 2025, which is hereby incorporated by reference, the Board of Directors of the Company determined, based on the Company\u2019s Audit Committee Report and an Independent Accountant\u2019s Report on Applying Agreed-Upon Procedures, that the Company\u2019s previously filed financial statements (the \u201cPreviously Issued Financial\u2026", "prior_accession": "", "prior_url": "" }, { "id": "602484bc5151ecd0", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Velo3D, Inc.", "cik": 1825079, "ticker": "VELO", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 101300000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001193125-26-134997", "filing_url": "https://www.sec.gov/Archives/edgar/data/1825079/000119312526134997/0001193125-26-134997-index.htm", "headline": "Velo3D, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company has incurred losses from operations and negative cash flows from operations in every year since inception and expects this to continue for the foreseeable future. As of December 31, 2025, the Company had an accumulated deficit of $498.1 million and cash and cash equivalents on hand of approximately $39.0 million. Management believes that substantial doubt exists about the Company\u2019s ability to continue as a going concern. As of the date of the issuance of these consolidated financial statements, the Company does not have sufficient liquidity to meet its operating needs and satisfy\u2026", "prior_accession": "0000950170-25-047760", "prior_url": "https://www.sec.gov/Archives/edgar/data/1825079/000095017025047760/vldx-20241231.htm" }, { "id": "acba55b71a2c1708", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "VPR Brands, LP.", "cik": 1376231, "ticker": "VPRB", "sic_desc": "Prepackaged software", "size_tier": "mid", "public_float": 91746806.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001213900-26-037425", "filing_url": "https://www.sec.gov/Archives/edgar/data/1376231/000121390026037425/0001213900-26-037425-index.htm", "headline": "VPR Brands, LP. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-04-16", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "NOTE 3: GOING CONCERN The accompanying financial statements have been prepared on a going concern basis, which contemplates the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company\u2019s financial position and operating results raise substantial doubt about the Company\u2019s ability to continue as a going concern, as reflected by the net loss of $1,196,184 for the twelve months ended December 31, 2025, respectively, and the accumulated deficit of $8,790,579 as of December 31, 2025,. The continuation of the Company as a going concern\u2026", "prior_accession": "0001213900-25-032573", "prior_url": "https://www.sec.gov/Archives/edgar/data/1376231/000121390025032573/ea0237438-10k_vprbrand.htm" }, { "id": "afdbd95519ca3965", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "VIVOS INC", "cik": 1449349, "ticker": "RDGL", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 78824965.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001493152-26-013701", "filing_url": "https://www.sec.gov/Archives/edgar/data/1449349/000149315226013701/0001493152-26-013701-index.htm", "headline": "VIVOS INC cited accounting standard ASU 2016-02 for the first time in this filing series", "evidence": { "adopted": [ "2016-02" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "NOTE 6: LEASES The Company has adopted ASU No. 2016-02, Leases (Topic 842) and as such accounted for our leases in terms of the right of use assets and offsetting lease liability obligations under this pronouncement." ], "new_standards": [ "2016-02", "2023-09" ], "prior_filed": "2025-03-24", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "NOTE 6: LEASES The Company has adopted ASU No. 2016-02, Leases (Topic 842) and as such accounted for our leases in terms of the right of use assets and offsetting lease liability obligations under this pronouncement.", "prior_accession": "0001641172-25-000238", "prior_url": "https://www.sec.gov/Archives/edgar/data/1449349/000164117225000238/form10-k.htm" }, { "id": "67389e10d31b49a8", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "VASO Corp", "cik": 839087, "ticker": "VASO", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 29200000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001213900-26-037664", "filing_url": "https://www.sec.gov/Archives/edgar/data/839087/000121390026037664/0001213900-26-037664-index.htm", "headline": "VASO Corp cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09 as of March 31, 2025." ], "new_standards": [ "2023-09", "2025-05", "2025-06" ], "prior_filed": "2025-03-31", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09 as of March 31, 2025.", "prior_accession": "0001213900-25-026337", "prior_url": "https://www.sec.gov/Archives/edgar/data/839087/000121390025026337/ea0234345-10k_vasocorp.htm" }, { "id": "138a329ed1650aa4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "UpHealth, Inc.", "cik": 1770141, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001193125-26-134465", "filing_url": "https://www.sec.gov/Archives/edgar/data/1770141/000119312526134465/0001193125-26-134465-index.htm", "headline": "UpHealth, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review by the Company of the information required to be presented in the Form 10-K for the relevant period has imposed time constraints that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense to the registrant.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review by the Company of the information required to be presented in the Form 10-K for the relevant period has imposed time constraints that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense to the registrant.", "prior_accession": "", "prior_url": "" }, { "id": "a1829f54c0fb1f6b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "United Health Products, Inc.", "cik": 1096938, "ticker": "UEEC", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001477932-26-001851", "filing_url": "https://www.sec.gov/Archives/edgar/data/1096938/000147793226001851/0001477932-26-001851-index.htm", "headline": "United Health Products, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant was unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, within the prescribed time period without unreasonable effort or expense. The delay was primarily due to the auditors\u2019 final review being extended as a result of delayed debt confirmation responses from certain of the Registrant\u2019s investors. The Registrant expects to file the Form 10-K within the fifteen-calendar day extension period. SEC 1344 (04-09) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant was unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, within the prescribed time period without unreasonable effort or expense. The delay was primarily due to the auditors\u2019 final review being extended as a result of delayed debt confirmation responses from certain of the Registrant\u2019s investors. The Registrant expects to file the Form 10-K within the fifteen-calendar day extension period. SEC 1344 (04-09) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "prior_accession": "", "prior_url": "" }, { "id": "2048e8138e8ea381", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "US NUCLEAR CORP.", "cik": 1543623, "ticker": "UCLE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2914814.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-037225", "filing_url": "https://www.sec.gov/Archives/edgar/data/1543623/000121390026037225/0001213900-26-037225-index.htm", "headline": "US NUCLEAR CORP. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Form 10-K for the period ended December 31, 2025. Additional time is needed for the Company to compile and analyze supporting documentation to complete the Form 10-K and to permit the Company\u2019s independent registered public accounting firm to complete its audit of the consolidated financial statements included in the Form 10-K. The Company intends to file the Form 10-K as soon as possible.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Form 10-K for the period ended December 31, 2025. Additional time is needed for the Company to compile and analyze supporting documentation to complete the Form 10-K and to permit the Company\u2019s independent registered public accounting firm to complete its audit of the consolidated financial statements included in the Form 10-K. The Company intends to file the Form 10-K as soon as possible.", "prior_accession": "", "prior_url": "" }, { "id": "b9865e7f7afc4b76", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ULIXE CORP.", "cik": 1842138, "ticker": "", "sic_desc": "Business services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001829126-26-002930", "filing_url": "https://www.sec.gov/Archives/edgar/data/1842138/000182912626002930/0001829126-26-002930-index.htm", "headline": "ULIXE CORP. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) 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 \u201cAnnual Report\u201d) by March 31, 2026, the filing date applicable to non-accelerated filers, due to a delay experienced by the Registrant in completing its financial statements for such period. As of the date of this Form 12b-25, the Registrant has not filed its annual report on Form 10-K for the fiscal year ended July 31, 2025, or its quarterly report on Form 10-Q for the fiscal quarter ended September 30, 2025. In light of the foregoing, the Registrant is unable to confirm that it will be able to file the Annual Report within fifteen\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) 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 \u201cAnnual Report\u201d) by March 31, 2026, the filing date applicable to non-accelerated filers, due to a delay experienced by the Registrant in completing its financial statements for such period. As of the date of this Form 12b-25, the Registrant has not filed its annual report on Form 10-K for the fiscal year ended July 31, 2025, or its quarterly report on Form 10-Q for the fiscal quarter ended September 30, 2025. In light of the foregoing, the Registrant is unable to confirm that it will be able to file the Annual Report within fifteen\u2026", "prior_accession": "", "prior_url": "" }, { "id": "fdf5dc395a787de1", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Two Hands Corp", "cik": 1494413, "ticker": "TWOH", "sic_desc": "Business services", "size_tier": "small", "public_float": 11612621.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001494413-26-000006", "filing_url": "https://www.sec.gov/Archives/edgar/data/1494413/000149441326000006/0001494413-26-000006-index.htm", "headline": "Two Hands Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant could not complete the filing of its Annual Report on Form 10-K for the year ended December 31, 2025 due to a delay in obtaining and compiling information required to be included in its Form 10-K, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant could not complete the filing of its Annual Report on Form 10-K for the year ended December 31, 2025 due to a delay in obtaining and compiling information required to be included in its Form 10-K, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "c1ba1cec24bc92cb", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Tvardi Therapeutics, Inc.", "cik": 1346830, "ticker": "TVRD", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 207163961.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001104659-26-037729", "filing_url": "https://www.sec.gov/Archives/edgar/data/1346830/000110465926037729/0001104659-26-037729-index.htm", "headline": "Tvardi Therapeutics, Inc. disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "not comparable", "located_in": "going-concern note", "prior_filed": "2025-03-11", "prior_form": "10-K", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "Cara Therapeutics, Inc.", "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." }, "quote": "Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company has suffered recurring losses from operations and does not have sufficient cash on hand or available liquidity to fund operations, which raises substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.\u2026", "prior_accession": "0001558370-25-002705", "prior_url": "https://www.sec.gov/Archives/edgar/data/1346830/000155837025002705/cara-20241231x10k.htm" }, { "id": "581a6ee0cb0e53a3", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Tvardi Therapeutics, Inc.", "cik": 1346830, "ticker": "TVRD", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 207163961.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001104659-26-037729", "filing_url": "https://www.sec.gov/Archives/edgar/data/1346830/000110465926037729/0001104659-26-037729-index.htm", "headline": "Tvardi Therapeutics, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-11", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "If these third parties do not successfully carry out their contractual duties, meet expected deadlines or comply with regulatory requirements, we may not be able to obtain regulatory approval of or commercialize any potential product candidates. \u25cf Legacy Tvardi identified material weaknesses in its internal control over financial reporting. If we fail to remediate these material weaknesses, or if we experience additional material weaknesses in the future or otherwise fail to maintain effective internal control\u2026", "prior_accession": "0001558370-25-002705", "prior_url": "https://www.sec.gov/Archives/edgar/data/1346830/000155837025002705/cara-20241231x10k.htm" }, { "id": "9c6eb534154b3cde", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "TruGolf Holdings, Inc.", "cik": 1857086, "ticker": "TRUG", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 4900000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014124", "filing_url": "https://www.sec.gov/Archives/edgar/data/1857086/000149315226014124/0001493152-26-014124-index.htm", "headline": "TruGolf Holdings, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) determined that it was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) by the prescribed filing date because the Company requires additional time to complete certain items with respect to the financial statements to be included in the Form 10-K, including the completion of certain calculations and disclosures related to a reverse stock split of the Company\u2019s Class A common stock, par value $0.0001.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) determined that it was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) by the prescribed filing date because the Company requires additional time to complete certain items with respect to the financial statements to be included in the Form 10-K, including the completion of certain calculations and disclosures related to a reverse stock split of the Company\u2019s Class A common stock, par value $0.0001.", "prior_accession": "", "prior_url": "" }, { "id": "e9009f94a730ceb1", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Triller Group Inc.", "cik": 1769624, "ticker": "ILLR", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 60947295.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-037586", "filing_url": "https://www.sec.gov/Archives/edgar/data/1769624/000121390026037586/0001213900-26-037586-index.htm", "headline": "Triller Group Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 by the prescribed due date because it requires additional time to finalize its financial statements to be included in such Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 by the prescribed due date because it requires additional time to finalize its financial statements to be included in such Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "897e0d8205b7f6cb", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Traws Pharma, Inc.", "cik": 1130598, "ticker": "TRAW", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 9800000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001130598-26-000002", "filing_url": "https://www.sec.gov/Archives/edgar/data/1130598/000113059826000002/0001130598-26-000002-index.htm", "headline": "Traws Pharma, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \"Company\") is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K as of and for the year ended December 31, 2025 (the \"Form 10-K\"). The Company has determined that it is unable to file its Form 10-K within the prescribed time period without unreasonable effort or expense. As previously disclosed, the Company has incurred recurring operating losses since inception and is pursuing additional financing alternatives to support its operations and maintain compliance with Nasdaq Listing Rule 5550 (1) related to minimum stockholders' equity requirements. The Company has not yet entered into an agreement with a lender or financial institution.\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \"Company\") is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K as of and for the year ended December 31, 2025 (the \"Form 10-K\"). The Company has determined that it is unable to file its Form 10-K within the prescribed time period without unreasonable effort or expense. As previously disclosed, the Company has incurred recurring operating losses since inception and is pursuing additional financing alternatives to support its operations and maintain compliance with Nasdaq Listing Rule 5550 (1) related to minimum stockholders' equity requirements. The Company has not yet entered into an agreement with a lender or financial institution.\u2026", "prior_accession": "", "prior_url": "" }, { "id": "a7b1d8f49522dbfd", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Transcode Therapeutics, Inc.", "cik": 1829635, "ticker": "RNAZ", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 7300000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001104659-26-037743", "filing_url": "https://www.sec.gov/Archives/edgar/data/1829635/000110465926037743/0001104659-26-037743-index.htm", "headline": "Transcode Therapeutics, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "TransCode Therapeutics, Inc, (the \u201cCompany\u201d) has determined that it will not be able to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, (the \u201c2025 Form 10-K\u201d) within the prescribed time period for such filing without unreasonable effort or expense. On October 8, 2025, the Company entered into a series of related agreements (collectively, the \u201cAgreement\u201d) with DEFJ, LLC (\u201cDEFJ\u201d) pursuant to which the Company (1) purchased all of DEFJ\u2019s membership interests in ABCJ, LLC, a Delaware limited liability company, in exchange for an aggregate of 83,285 shares of the Company\u2019s common stock, par value $0.0001 per share, (the \u201cCommon Stock\u201d) and 1,152.9568 shares of\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "TransCode Therapeutics, Inc, (the \u201cCompany\u201d) has determined that it will not be able to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, (the \u201c2025 Form 10-K\u201d) within the prescribed time period for such filing without unreasonable effort or expense. On October 8, 2025, the Company entered into a series of related agreements (collectively, the \u201cAgreement\u201d) with DEFJ, LLC (\u201cDEFJ\u201d) pursuant to which the Company (1) purchased all of DEFJ\u2019s membership interests in ABCJ, LLC, a Delaware limited liability company, in exchange for an aggregate of 83,285 shares of the Company\u2019s common stock, par value $0.0001 per share, (the \u201cCommon Stock\u201d) and 1,152.9568 shares of\u2026", "prior_accession": "", "prior_url": "" }, { "id": "072aee7cc48eb7f6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Trans American Aquaculture, Inc", "cik": 1990446, "ticker": "GRPS", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "small", "public_float": 2355126.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001683168-26-002509", "filing_url": "https://www.sec.gov/Archives/edgar/data/1990446/000168316826002509/0001683168-26-002509-index.htm", "headline": "Trans American Aquaculture, Inc told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2cbb3e3709e8c08d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Tradewinds Universal", "cik": 1916558, "ticker": "TRWD", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2046058.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001079973-26-000386", "filing_url": "https://www.sec.gov/Archives/edgar/data/1916558/000107997326000386/0001079973-26-000386-index.htm", "headline": "Tradewinds Universal told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company\u2019s Annual Report on Form 10-K for the annual period ended December 31, 2025 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company\u2019s Annual Report on Form 10-K for the annual period ended December 31, 2025 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "cd8da4b7f9603bb3", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Totaligent, Inc.", "cik": 846377, "ticker": "TGNT", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 5600000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001477932-26-001827", "filing_url": "https://www.sec.gov/Archives/edgar/data/846377/000147793226001827/0001477932-26-001827-index.htm", "headline": "Totaligent, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "077d396a170f7509", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Thunder Power Holdings, Inc.", "cik": 1912582, "ticker": "AIEV", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 73331275.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-037427", "filing_url": "https://www.sec.gov/Archives/edgar/data/1912582/000121390026037427/0001213900-26-037427-index.htm", "headline": "Thunder Power Holdings, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review of the information required to be presented in the annual report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) imposed time constraints that have rendered timely filing of the Annual Report impracticable without undue hardship and expense to the registrant.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review of the information required to be presented in the annual report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) imposed time constraints that have rendered timely filing of the Annual Report impracticable without undue hardship and expense to the registrant.", "prior_accession": "", "prior_url": "" }, { "id": "4f940dc34bdaf1c3", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Tevogen Bio Holdings Inc.", "cik": 1860871, "ticker": "TVGN", "sic_desc": "Biological products", "size_tier": "small", "public_float": 63700000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001493152-26-014326", "filing_url": "https://www.sec.gov/Archives/edgar/data/1860871/000149315226014326/0001493152-26-014326-index.htm", "headline": "Tevogen Bio Holdings Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU No. 2023-09 for the year ended December 31, 2025 and added the required disclosures on a prospective basis in Note 14, Income Taxes." ], "new_standards": [ "2023-09", "2025-11" ], "prior_filed": "2025-04-02", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU No. 2023-09 for the year ended December 31, 2025 and added the required disclosures on a prospective basis in Note 14, Income Taxes.", "prior_accession": "0001641172-25-002426", "prior_url": "https://www.sec.gov/Archives/edgar/data/1860871/000164117225002426/form10-k.htm" }, { "id": "4afd4064f9c07ee3", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "TV Channels Network Inc.", "cik": 1952670, "ticker": "TVCN", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001952670-26-000012", "filing_url": "https://www.sec.gov/Archives/edgar/data/1952670/000195267026000012/0001952670-26-000012-index.htm", "headline": "TV Channels Network Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Chartered Accountants, were unable to complete their audit of the Company\u2019s financial statements for the period ended December 31, 2025 in time for the Company\u2019s Form 10-K to be filed in a timely manner. The Company plans to file the Form 10-K within the fifteen-calendar-day extension period ending on April 15, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Chartered Accountants, were unable to complete their audit of the Company\u2019s financial statements for the period ended December 31, 2025 in time for the Company\u2019s Form 10-K to be filed in a timely manner. The Company plans to file the Form 10-K within the fifteen-calendar-day extension period ending on April 15, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "27195daeeb712de7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "TRULEUM, INC.", "cik": 855787, "ticker": "", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001437749-26-010612", "filing_url": "https://www.sec.gov/Archives/edgar/data/855787/000143774926010612/0001437749-26-010612-index.htm", "headline": "TRULEUM, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8033ace1950e8857", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "TOMI Environmental Solutions, Inc.", "cik": 314227, "ticker": "TOMZ", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 12696000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001654954-26-003091", "filing_url": "https://www.sec.gov/Archives/edgar/data/314227/000165495426003091/0001654954-26-003091-index.htm", "headline": "TOMI Environmental Solutions, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "We adopted ASU 2023-09, Improvements to Income Tax Disclosures, in the fourth quarter of 2025 on a prospective basis; the required disaggregated rate reconciliation and taxes paid disclosures are included in Note 15 to the consolidated financial statements." ], "new_standards": [ "2018-15", "2023-09", "2024-03", "2025-01", "2025-05", "2025-11", "2025-12" ], "prior_filed": "2025-05-01", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "We adopted ASU 2023-09, Improvements to Income Tax Disclosures, in the fourth quarter of 2025 on a prospective basis; the required disaggregated rate reconciliation and taxes paid disclosures are included in Note 15 to the consolidated financial statements.", "prior_accession": "0001654954-25-004993", "prior_url": "https://www.sec.gov/Archives/edgar/data/314227/000165495425004993/tomz_10ka.htm" }, { "id": "e0edc63d418dfbf1", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "TLGY ACQUISITION CORP", "cik": 1879814, "ticker": "TLGYF", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 42900000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001213900-26-036938", "filing_url": "https://www.sec.gov/Archives/edgar/data/1879814/000121390026036938/0001213900-26-036938-index.htm", "headline": "TLGY ACQUISITION CORP reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-05", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 588, "weakness_first_reported": "2024-08-20", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on our evaluation, we concluded that our internal control over financial reporting is effective as of December 31, 2025. This Annual Report does not include an attestation report of internal controls from our independent registered public accounting firm due to our status as an emerging growth company. Changes in Internal Control over Financial Reporting There was no change in our internal control over financial reporting that occurred during the period covered by the Annual Report on Form 10-K that has\u2026", "prior_accession": "0001410578-25-000276", "prior_url": "https://www.sec.gov/Archives/edgar/data/1879814/000141057825000276/tlgyu-20241231x10k.htm" }, { "id": "6230b30ea6a0b623", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "THUNDER MOUNTAIN GOLD INC", "cik": 711034, "ticker": "THMG", "sic_desc": "Mining", "size_tier": "small", "public_float": 16238799.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001062993-26-001714", "filing_url": "https://www.sec.gov/Archives/edgar/data/711034/000106299326001714/0001062993-26-001714-index.htm", "headline": "THUNDER MOUNTAIN GOLD INC no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-31", "prior_form": "10-K/A", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001062993-25-006591", "prior_url": "https://www.sec.gov/Archives/edgar/data/711034/000106299325006591/form10ka.htm" }, { "id": "929360fb76d3a4fa", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "THUNDER MOUNTAIN GOLD INC", "cik": 711034, "ticker": "THMG", "sic_desc": "Mining", "size_tier": "small", "public_float": 16238799.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001062993-26-001714", "filing_url": "https://www.sec.gov/Archives/edgar/data/711034/000106299326001714/0001062993-26-001714-index.htm", "headline": "THUNDER MOUNTAIN GOLD INC cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "Income Taxes The Company adopted ASU 2023-09, Improvements to Income Tax Disclosures, effective January 1, 2025." ], "new_standards": [ "2023-09", "2024-03" ], "prior_filed": "2025-03-31", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "Income Taxes The Company adopted ASU 2023-09, Improvements to Income Tax Disclosures, effective January 1, 2025.", "prior_accession": "0001062993-25-006591", "prior_url": "https://www.sec.gov/Archives/edgar/data/711034/000106299325006591/form10ka.htm" }, { "id": "a4f9ee1b2743ccee", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "TCW Direct Lending VII LLC", "cik": 1715933, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001193125-26-134305", "filing_url": "https://www.sec.gov/Archives/edgar/data/1715933/000119312526134305/0001193125-26-134305-index.htm", "headline": "TCW Direct Lending VII LLC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "TCW Direct Lending VII LLC (the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d). The Company will not, without unreasonable effort and expense, be able to file the Form 10-K within the prescribed time period due to certain delays in receiving audited financial statements necessary to adequately complete and finalize the financial statements for the fiscal year December 31, 2025. There is a delay in the receipt of audited financial statements from an underlying portfolio company in which the Company has investments (the \u201cPortfolio Company\u201d). The Portfolio Company\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "TCW Direct Lending VII LLC (the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d). The Company will not, without unreasonable effort and expense, be able to file the Form 10-K within the prescribed time period due to certain delays in receiving audited financial statements necessary to adequately complete and finalize the financial statements for the fiscal year December 31, 2025. There is a delay in the receipt of audited financial statements from an underlying portfolio company in which the Company has investments (the \u201cPortfolio Company\u201d). The Portfolio Company\u2026", "prior_accession": "", "prior_url": "" }, { "id": "609583d3d706e94d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "TCW Direct Lending LLC", "cik": 1603480, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001193125-26-134265", "filing_url": "https://www.sec.gov/Archives/edgar/data/1603480/000119312526134265/0001193125-26-134265-index.htm", "headline": "TCW Direct Lending LLC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "TCW Direct Lending LLC (the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d). The Company will not, without unreasonable effort and expense, be able to file the Form 10-K within the prescribed time period due to certain delays in receiving audited financial statements necessary to adequately complete and finalize the financial statements for the fiscal year December 31, 2025. There is a delay in the receipt of audited financial statements from an underlying portfolio company in which the Company has investments (the \u201cPortfolio Company\u201d). The Portfolio Company\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "TCW Direct Lending LLC (the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d). The Company will not, without unreasonable effort and expense, be able to file the Form 10-K within the prescribed time period due to certain delays in receiving audited financial statements necessary to adequately complete and finalize the financial statements for the fiscal year December 31, 2025. There is a delay in the receipt of audited financial statements from an underlying portfolio company in which the Company has investments (the \u201cPortfolio Company\u201d). The Portfolio Company\u2026", "prior_accession": "", "prior_url": "" }, { "id": "566bd0b2a195688c", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "TANCHENG GROUP CO., LTD.", "cik": 1753391, "ticker": "QSJC", "sic_desc": "Computer services", "size_tier": "small", "public_float": 913670.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001683168-26-002488", "filing_url": "https://www.sec.gov/Archives/edgar/data/1753391/000168316826002488/0001683168-26-002488-index.htm", "headline": "TANCHENG GROUP CO., LTD. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Company\u2019s sales contracts include a one-month quality objection period, which is accounted for as a right of return and constitutes variable consideration.", "The Company estimates this variable consideration using the expected value method." ], "prior_filed": "2025-03-26", "prior_form": "10-K", "similarity": 0.166, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The Company\u2019s sales contracts include a one-month quality objection period, which is accounted for as a right of return and constitutes variable consideration.", "prior_accession": "0001683168-25-001892", "prior_url": "https://www.sec.gov/Archives/edgar/data/1753391/000168316825001892/tancheng_i10k-123124.htm" }, { "id": "2f84a9264f664957", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "T3 Defense Inc.", "cik": 1787518, "ticker": "DFNS", "sic_desc": "Services", "size_tier": "small", "public_float": 71326000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-037548", "filing_url": "https://www.sec.gov/Archives/edgar/data/1787518/000121390026037548/0001213900-26-037548-index.htm", "headline": "T3 Defense Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant could not complete the filing of its Annual Report on Form 10-K for the year ended December 31, 2025 due to a delay in processing information required to be included in its Form 10-K, which delay could not be eliminated by the Registrant without unreasonable effort and expense. Additionally, due to the outbreak of direct military conflict with Iran, the available working days of the Registrant\u2019s Israel-based staff, which includes several members of their accounting and financial reporting teams, have been limited in recent weeks.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant could not complete the filing of its Annual Report on Form 10-K for the year ended December 31, 2025 due to a delay in processing information required to be included in its Form 10-K, which delay could not be eliminated by the Registrant without unreasonable effort and expense. Additionally, due to the outbreak of direct military conflict with Iran, the available working days of the Registrant\u2019s Israel-based staff, which includes several members of their accounting and financial reporting teams, have been limited in recent weeks.", "prior_accession": "", "prior_url": "" }, { "id": "949a9b0b1a89266f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SusGlobal Energy Corp.", "cik": 1652539, "ticker": "SNRG", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 6600264.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001062993-26-001750", "filing_url": "https://www.sec.gov/Archives/edgar/data/1652539/000106299326001750/0001062993-26-001750-index.htm", "headline": "SusGlobal Energy Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "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 year ended December 31, 2025 (the \"Annual Report\") by the March 31, 2026, filing date applicable to smaller reporting companies due to the Registrant\u2019s inability to fund the commencement of the audit. The Registrant does not anticipate that it will be able to file the Annual Report by April 15, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \"Registrant\") was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \"Annual Report\") by the March 31, 2026, filing date applicable to smaller reporting companies due to the Registrant\u2019s inability to fund the commencement of the audit. The Registrant does not anticipate that it will be able to file the Annual Report by April 15, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "1f0636b92a48dad6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SurgePays, Inc.", "cik": 1392694, "ticker": "SURG", "sic_desc": "Telecommunications", "size_tier": "small", "public_float": 43673936.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014265", "filing_url": "https://www.sec.gov/Archives/edgar/data/1392694/000149315226014265/0001493152-26-014265-index.htm", "headline": "SurgePays, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) by the March 31, 2026, filing date 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 year ended December 31, 2025, to be incorporated in the Annual Report. The Registrant anticipates that it will\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) by the March 31, 2026, filing date 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 year ended December 31, 2025, to be incorporated in the Annual Report. The Registrant anticipates that it will\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9ef2dc972c1551c3", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Superstar Platforms Inc.", "cik": 1192323, "ticker": "SPST", "sic_desc": "Business services", "size_tier": "small", "public_float": 3186963.54, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014330", "filing_url": "https://www.sec.gov/Archives/edgar/data/1192323/000149315226014330/0001493152-26-014330-index.htm", "headline": "Superstar Platforms Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d), because the Company requires additional time to complete and finalize its financial statements required to be included in the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d), because the Company requires additional time to complete and finalize its financial statements required to be included in the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "77f76ed1fb752132", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Super League Enterprise, Inc.", "cik": 1621672, "ticker": "SLE", "sic_desc": "Services", "size_tier": "small", "public_float": 14237000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001437749-26-010734", "filing_url": "https://www.sec.gov/Archives/edgar/data/1621672/000143774926010734/0001437749-26-010734-index.htm", "headline": "Super League Enterprise, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Considerations as of the Date of Issuance of Financial Statements In connection with preparing the Company\u2019s financial statements as of and for the years ended December 31, 2025 and 2024, management evaluated whether conditions and events raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date the financial statements are issued, in accordance with ASC 205-40, Presentation of Financial Statements\u2014Going Concern (\u201cASC 205-40\u201d). Based on, (i) cash and cash equivalents on hand as of the issuance date of these financial statements, (ii) net\u2026", "prior_accession": "0001437749-25-013890", "prior_url": "https://www.sec.gov/Archives/edgar/data/1621672/000143774925013890/slgg20241231_10ka.htm" }, { "id": "16bec628fea21371", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Sunshine Biopharma Inc.", "cik": 1402328, "ticker": "SBFM", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 22618055.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001683168-26-002539", "filing_url": "https://www.sec.gov/Archives/edgar/data/1402328/000168316826002539/0001683168-26-002539-index.htm", "headline": "Sunshine Biopharma Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review of the information required to be presented in the Form 10-K for the relevant period has imposed time constraints that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such report no later than fifteen days after its original prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review of the information required to be presented in the Form 10-K for the relevant period has imposed time constraints that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such report no later than fifteen days after its original prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "4d26e01f92efeb0f", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Streamex Corp.", "cik": 1530766, "ticker": "STEX", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 190000000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001493152-26-014376", "filing_url": "https://www.sec.gov/Archives/edgar/data/1530766/000149315226014376/0001493152-26-014376-index.htm", "headline": "Streamex Corp. disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "not comparable", "located_in": "going-concern note", "prior_filed": "2025-04-15", "prior_form": "10-K", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "BioSig Technologies, Inc.", "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." }, "quote": "Paragraph \u2013 Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As more fully described in Note 2, the Company has incurred significant losses and needs to raise additional funds to meet its obligations and sustain its operations. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 2. The consolidated financial statements do not include any adjustments that might result from the\u2026", "prior_accession": "0001641172-25-004816", "prior_url": "https://www.sec.gov/Archives/edgar/data/1530766/000164117225004816/form10-k.htm" }, { "id": "fab3364d044b7a8e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Strategic Environmental & Energy Resources, Inc.", "cik": 1576197, "ticker": "SENR", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 4918581.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-013960", "filing_url": "https://www.sec.gov/Archives/edgar/data/1576197/000149315226013960/0001493152-26-013960-index.htm", "headline": "Strategic Environmental & Energy Resources, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) and its independent registered public accounting firm, require additional time to complete the audit of the Company\u2019s consolidated financial statements as of and for the fiscal year ended December 31, 2025, in accordance with the standards of the Public Company Accounting Oversight Board. Our registered public accounting firm was unable to complete its audit procedures and complete its supporting documentation and render its opinion by March 31, 2026. The delays are due to limited accounting and finance staff of the Company, and limited resources to maintain a reasonable payable with our auditors. As the fiscal year audit is still pending, we do not have an expected filing\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) and its independent registered public accounting firm, require additional time to complete the audit of the Company\u2019s consolidated financial statements as of and for the fiscal year ended December 31, 2025, in accordance with the standards of the Public Company Accounting Oversight Board. Our registered public accounting firm was unable to complete its audit procedures and complete its supporting documentation and render its opinion by March 31, 2026. The delays are due to limited accounting and finance staff of the Company, and limited resources to maintain a reasonable payable with our auditors. As the fiscal year audit is still pending, we do not have an expected filing\u2026", "prior_accession": "", "prior_url": "" }, { "id": "6939f5864f83a740", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Stemtech Corp", "cik": 1511820, "ticker": "STEK", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 5645051.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001683168-26-002493", "filing_url": "https://www.sec.gov/Archives/edgar/data/1511820/000168316826002493/0001683168-26-002493-index.htm", "headline": "Stemtech Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant's annual report on Form 10-K could not be filed within the prescribed time period because the Registrant encountered delays in its preparation of its annual financial statements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant's annual report on Form 10-K could not be filed within the prescribed time period because the Registrant encountered delays in its preparation of its annual financial statements.", "prior_accession": "", "prior_url": "" }, { "id": "cfa55f610793219f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Starco Brands, Inc.", "cik": 1539850, "ticker": "STCB", "sic_desc": "Services", "size_tier": "small", "public_float": 36624788.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014119", "filing_url": "https://www.sec.gov/Archives/edgar/data/1539850/000149315226014119/0001493152-26-014119-index.htm", "headline": "Starco Brands, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is unable to complete the filing of its Annual Report on Form 10-K (\u201cForm 10-K\u201d) for the year ended December 31, 2025. The Registrant has determined that it is unable to file the Annual Report within the prescribed time period because it experienced unexpected delay in the collection and compilation of certain information required to be included in the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is unable to complete the filing of its Annual Report on Form 10-K (\u201cForm 10-K\u201d) for the year ended December 31, 2025. The Registrant has determined that it is unable to file the Annual Report within the prescribed time period because it experienced unexpected delay in the collection and compilation of certain information required to be included in the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "f5fc0ad29b0b6b4d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Sow Good Inc.", "cik": 1490161, "ticker": "SOWG", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 101339578.0, "form": "8-K", "filed": "2026-03-31", "accession": "0001829126-26-002946", "filing_url": "https://www.sec.gov/Archives/edgar/data/1490161/000182912626002946/0001829126-26-002946-index.htm", "headline": "Sow Good Inc. disclosed a disagreement in connection with its Chief Financial Officer's departure", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "301295c82bf2e6fe", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Sono Group N.V.", "cik": 1840416, "ticker": "SSM", "sic_desc": "Semiconductors", "size_tier": "small", "public_float": 7200000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001171843-26-002095", "filing_url": "https://www.sec.gov/Archives/edgar/data/1840416/000117184326002095/0001171843-26-002095-index.htm", "headline": "Sono Group N.V. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Sono Group N.V.'s (the \"Registrant\") management has been working to finalize the Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2025. The Registrant experienced turnover of certain key members of its internal accounting staff, which required additional time to complete the preparation and review of the financial statements and related disclosures. In addition, subsequent to December 31, 2025, the Registrant underwent a significant strategic transformation, including the adoption of a digital asset treasury strategy, the completion of multiple financing transactions, and the initiation of its exit from the legacy solar operations. The preparation of the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Sono Group N.V.'s (the \"Registrant\") management has been working to finalize the Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2025. The Registrant experienced turnover of certain key members of its internal accounting staff, which required additional time to complete the preparation and review of the financial statements and related disclosures. In addition, subsequent to December 31, 2025, the Registrant underwent a significant strategic transformation, including the adoption of a digital asset treasury strategy, the completion of multiple financing transactions, and the initiation of its exit from the legacy solar operations. The preparation of the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "5e828cd7c92c6f44", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SolarMax Technology, Inc.", "cik": 1519472, "ticker": "SMXT", "sic_desc": "Construction", "size_tier": "small", "public_float": 50381290.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001640334-26-000600", "filing_url": "https://www.sec.gov/Archives/edgar/data/1519472/000164033426000600/0001640334-26-000600-index.htm", "headline": "SolarMax Technology, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d) within the prescribed time period, because of extra time required in order to resolve accounting issues relating to the default by the Company of certain convertible notes and issues relating to a contract with an entity in which the Company is to have a minority interest. The Company requires additional time to compile and process the information necessary for the completion of the 2025 Form 10-K. The Company anticipates filing the 2025 Form 10-K no later than 15 days after the original filing date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d) within the prescribed time period, because of extra time required in order to resolve accounting issues relating to the default by the Company of certain convertible notes and issues relating to a contract with an entity in which the Company is to have a minority interest. The Company requires additional time to compile and process the information necessary for the completion of the 2025 Form 10-K. The Company anticipates filing the 2025 Form 10-K no later than 15 days after the original filing date.", "prior_accession": "", "prior_url": "" }, { "id": "5ae93485d27bfa59", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Solana Co", "cik": 1610853, "ticker": "HSDT", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6191849.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001104659-26-037194", "filing_url": "https://www.sec.gov/Archives/edgar/data/1610853/000110465926037194/0001104659-26-037194-index.htm", "headline": "Solana Co said management's plans alleviate substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "not comparable", "located_in": "filing body", "prior_filed": "2025-03-25", "prior_form": "10-K", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "HELIUS MEDICAL TECHNOLOGIES, INC.", "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." }, "quote": "As previously disclosed, we had expressed substantial doubt about our ability to continue as a going concern due to recurring losses and negative operating cash flows. Since September 2025, our available capital resources have been primarily used to increase our digital asset holdings and for working capital and general corporate purposes. We may have to dispose of liquid SOL assets or future liquid SOL earned from staking within the next twelve months to fund these expenses With the successful completion of the 2025 PIPE Offerings and sales pursuant to the 2025 ATM, cash and liquid SOL\u2026", "prior_accession": "0001558370-25-003619", "prior_url": "https://www.sec.gov/Archives/edgar/data/1610853/000155837025003619/hsdt-20241231x10k.htm" }, { "id": "98adf381719c45ff", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Solana Co", "cik": 1610853, "ticker": "HSDT", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6191849.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001104659-26-037194", "filing_url": "https://www.sec.gov/Archives/edgar/data/1610853/000110465926037194/0001104659-26-037194-index.htm", "headline": "Solana Co cited accounting standard ASU 2023-08 for the first time in this filing series", "evidence": { "adopted": [ "2023-08" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "Recent Accounting Pronouncements Accounting Standards Adopted Effective January 1, 2025, the Company early adopted Accounting Standards Update (\u201cASU\u201d) 2023-08, Accounting for and Disclosure of Crypto Assets (\u201cASU 2023-08), which requires entities to measure crypto assets at fair value with changes recognized in net income each reporting period." ], "new_standards": [ "2023-08" ], "prior_filed": "2025-03-25", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Recent Accounting Pronouncements Accounting Standards Adopted Effective January 1, 2025, the Company early adopted Accounting Standards Update (\u201cASU\u201d) 2023-08, Accounting for and Disclosure of Crypto Assets (\u201cASU 2023-08), which requires entities to measure crypto assets at fair value with changes recognized in net income each reporting period.", "prior_accession": "0001558370-25-003619", "prior_url": "https://www.sec.gov/Archives/edgar/data/1610853/000155837025003619/hsdt-20241231x10k.htm" }, { "id": "6279afa653c4172f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SmartKem, Inc.", "cik": 1817760, "ticker": "SMTK", "sic_desc": "Semiconductors", "size_tier": "small", "public_float": 9705409.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001104659-26-037757", "filing_url": "https://www.sec.gov/Archives/edgar/data/1817760/000110465926037757/0001104659-26-037757-index.htm", "headline": "SmartKem, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "477a49acb6475a95", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Slam Corp.", "cik": 1838162, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 21468572.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-037490", "filing_url": "https://www.sec.gov/Archives/edgar/data/1838162/000121390026037490/0001213900-26-037490-index.htm", "headline": "Slam Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) by the prescribed due date because additional time was required to finalize the Company\u2019s financial statements and related disclosures required to be included in the Annual Report (the \u201cAnnual Financial Statements\u201d) in order to deliver them in a timely manner to the Company\u2019s auditors. The Company is working diligently to complete the Annual Report as soon as possible.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) by the prescribed due date because additional time was required to finalize the Company\u2019s financial statements and related disclosures required to be included in the Annual Report (the \u201cAnnual Financial Statements\u201d) in order to deliver them in a timely manner to the Company\u2019s auditors. The Company is working diligently to complete the Annual Report as soon as possible.", "prior_accession": "", "prior_url": "" }, { "id": "15377f677da9ef0e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Sigyn Therapeutics, Inc.", "cik": 1642159, "ticker": "SIGY", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 3605453.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014344", "filing_url": "https://www.sec.gov/Archives/edgar/data/1642159/000149315226014344/0001493152-26-014344-index.htm", "headline": "Sigyn Therapeutics, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review of the information required to be presented in the Form 10-Q has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such quarterly report no later than five days after its original due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review of the information required to be presented in the Form 10-Q has imposed time constraints that have rendered timely filing of the Form 10-Q impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such quarterly report no later than five days after its original due date.", "prior_accession": "", "prior_url": "" }, { "id": "3a4f1e761c079f42", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Shepherd's Finance, LLC", "cik": 1544190, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014282", "filing_url": "https://www.sec.gov/Archives/edgar/data/1544190/000149315226014282/0001493152-26-014282-index.htm", "headline": "Shepherd's Finance, LLC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Shepherd\u2019s Finance, LLC (the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) by the prescribed due date because the Company is in the process of preparing the financial statements for the year ended December 31, 2025 and will need additional time to complete such financial statements and the associated review process.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Shepherd\u2019s Finance, LLC (the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) by the prescribed due date because the Company is in the process of preparing the financial statements for the year ended December 31, 2025 and will need additional time to complete such financial statements and the associated review process.", "prior_accession": "", "prior_url": "" }, { "id": "65ef3b4a871fe8e6", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Seritage Growth Properties", "cik": 1628063, "ticker": "SRG", "sic_desc": "Real estate", "size_tier": "mid", "public_float": 198000000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001193125-26-134736", "filing_url": "https://www.sec.gov/Archives/edgar/data/1628063/000119312526134736/0001193125-26-134736-index.htm", "headline": "Seritage Growth Properties disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company has suffered recurring losses from operations that raise substantial doubt about its ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These financial statements are the responsibility of the Company\u2019s\u2026", "prior_accession": "0000950170-25-047860", "prior_url": "https://www.sec.gov/Archives/edgar/data/1628063/000095017025047860/srg-20241231.htm" }, { "id": "e6736f81eb5383f6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Sentinel Holdings Ltd.", "cik": 889353, "ticker": "SNTL", "sic_desc": "Services", "size_tier": "small", "public_float": 42171430.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001096906-26-000440", "filing_url": "https://www.sec.gov/Archives/edgar/data/889353/000109690626000440/0001096906-26-000440-index.htm", "headline": "Sentinel Holdings Ltd. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company auditors are in the process of auditing the financial information of the Company. The financial information to be contained in the registrant\u2019s Form 10-K for the year ended December 31, 2025 cannot be completed on a timely basis without incurring undue hardship and expense due to unforeseeable circumstances. The Company undertakes the responsibility of filing such annual report no later than fifteen (15) calendar days after its original due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company auditors are in the process of auditing the financial information of the Company. The financial information to be contained in the registrant\u2019s Form 10-K for the year ended December 31, 2025 cannot be completed on a timely basis without incurring undue hardship and expense due to unforeseeable circumstances. The Company undertakes the responsibility of filing such annual report no later than fifteen (15) calendar days after its original due date.", "prior_accession": "", "prior_url": "" }, { "id": "ca9f58646af2127a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ScanTech AI Systems Inc.", "cik": 1994624, "ticker": "STAI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 51987305.3, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001104659-26-037907", "filing_url": "https://www.sec.gov/Archives/edgar/data/1994624/000110465926037907/0001104659-26-037907-index.htm", "headline": "ScanTech AI Systems Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant is unable to file its Form 10-K within the prescribed time period without unreasonable effort or expense due to the need to finalize certain financial disclosures and related documentation pertaining to a significant transaction that closed on January 2, 2025. The transaction\u2019s timing required additional review and analysis, including adjustments to reflect post-closing events, to ensure complete and accurate reporting in compliance with SEC requirements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant is unable to file its Form 10-K within the prescribed time period without unreasonable effort or expense due to the need to finalize certain financial disclosures and related documentation pertaining to a significant transaction that closed on January 2, 2025. The transaction\u2019s timing required additional review and analysis, including adjustments to reflect post-closing events, to ensure complete and accurate reporting in compliance with SEC requirements.", "prior_accession": "", "prior_url": "" }, { "id": "cb50ffa38d1dddae", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Salamander Innisbrook, LLC", "cik": 1418372, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001193125-26-134077", "filing_url": "https://www.sec.gov/Archives/edgar/data/1418372/000119312526134077/0001193125-26-134077-index.htm", "headline": "Salamander Innisbrook, LLC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company needs additional time to complete the filing.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company needs additional time to complete the filing.", "prior_accession": "", "prior_url": "" }, { "id": "a782c626a74767bb", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Saker Aviation Services, Inc.", "cik": 1128281, "ticker": "SKAS", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 8275392.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001437749-26-010711", "filing_url": "https://www.sec.gov/Archives/edgar/data/1128281/000143774926010711/0001437749-26-010711-index.htm", "headline": "Saker Aviation Services, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-04-15", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management\u2019s assessment of the effectiveness of the Company\u2019s internal control over financial reporting as of December 31, 2025 concluded that it was not effective at the reasonable assurance level due to a material weakness. This material weakness relates to the Company\u2019s governance and staffing structure, including the absence of an audit committee and limited segregation of duties due to limited personnel. These conditions could adversely affect the Company\u2019s ability to prevent or detect material misstatements\u2026", "prior_accession": "0001437749-25-012074", "prior_url": "https://www.sec.gov/Archives/edgar/data/1128281/000143774925012074/skas20241231_10k.htm" }, { "id": "b0115629f61b3b87", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Saker Aviation Services, Inc.", "cik": 1128281, "ticker": "SKAS", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 8275392.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001437749-26-010711", "filing_url": "https://www.sec.gov/Archives/edgar/data/1128281/000143774926010711/0001437749-26-010711-index.htm", "headline": "Saker Aviation Services, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09: Income Taxes (Topic 740) \u2013 Improvements to Income Tax Disclosure which standardizes categories for the effective tax rate reconciliation, requires disaggregation of income taxes and additional income tax-related disclosures." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-04-15", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09: Income Taxes (Topic 740) \u2013 Improvements to Income Tax Disclosure which standardizes categories for the effective tax rate reconciliation, requires disaggregation of income taxes and additional income tax-related disclosures.", "prior_accession": "0001437749-25-012074", "prior_url": "https://www.sec.gov/Archives/edgar/data/1128281/000143774925012074/skas20241231_10k.htm" }, { "id": "290419ec13dc60e7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Sadot Group Inc.", "cik": 1701756, "ticker": "SDOT", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 619984000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001731122-26-000511", "filing_url": "https://www.sec.gov/Archives/edgar/data/1701756/000173112226000511/0001731122-26-000511-index.htm", "headline": "Sadot Group Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company\u2019s Annual Report on Form 10-K for the year ended December 31, 2025 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company\u2019s Annual Report on Form 10-K for the year ended December 31, 2025 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "1dd50d1f95bc318e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SUNRISE REAL ESTATE GROUP INC", "cik": 1083490, "ticker": "SRRE", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 4036163.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001104659-26-037596", "filing_url": "https://www.sec.gov/Archives/edgar/data/1083490/000110465926037596/0001104659-26-037596-index.htm", "headline": "SUNRISE REAL ESTATE GROUP INC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "858d03083734bf1e", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "STANDARD PREMIUM FINANCE HOLDINGS, INC.", "cik": 1807893, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 4309009.0, "form": "8-K", "filed": "2026-03-31", "accession": "0001079973-26-000396", "filing_url": "https://www.sec.gov/Archives/edgar/data/1807893/000107997326000396/0001079973-26-000396-index.htm", "headline": "STANDARD PREMIUM FINANCE HOLDINGS, INC.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "M&K CPAS, PLLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed.", "successor_auditor_as_filed": "M&K CPAs, PLLC" }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "113b77f37d3ef8cd", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "SPRUCE POWER HOLDING CORP", "cik": 1772720, "ticker": "SPRU", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 55000000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001628280-26-022506", "filing_url": "https://www.sec.gov/Archives/edgar/data/1772720/000162828026022506/0001628280-26-022506-index.htm", "headline": "SPRUCE POWER HOLDING CORP disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "\u2026 available liquidity sources to satisfy the SP1 Facility at the Amended SP1 Maturity Date (iv) the Company had negative working capital of $122.9 million as of December 31, 2025 solely due to the current maturity of the SP1 Facility at that date, and (v) the Company has experienced recurring net losses and negative cash flows from operations for the year ended December 31, 2025, these conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. Our consolidated financial statements do not include any adjustments that may result from the outcome of this\u2026", "prior_accession": "0001628280-25-015702", "prior_url": "https://www.sec.gov/Archives/edgar/data/1772720/000162828025015702/spru-20241231.htm" }, { "id": "1580bebfa882a3e5", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "SPRUCE POWER HOLDING CORP", "cik": 1772720, "ticker": "SPRU", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 55000000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001628280-26-022506", "filing_url": "https://www.sec.gov/Archives/edgar/data/1772720/000162828026022506/0001628280-26-022506-index.htm", "headline": "SPRUCE POWER HOLDING CORP reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 365, "weakness_first_reported": "2025-03-31", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "As previously disclosed in our Annual Report on Form 10-K for the fiscal year ended December 31, 2024, management identified material weaknesses in internal control over financial reporting. We have successfully completed the testing necessary to conclude that these material weaknesses have been remediated and, as a result, we have concluded that our internal control over financial reporting was effective as of December 31, 2025. Effective internal controls are necessary for us to provide reliable financial\u2026", "prior_accession": "0001628280-25-015702", "prior_url": "https://www.sec.gov/Archives/edgar/data/1772720/000162828025015702/spru-20241231.htm" }, { "id": "cd28882887d6a0a3", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "SPECIFICITY, INC.", "cik": 1840102, "ticker": "SPTY", "sic_desc": "Services", "size_tier": "small", "public_float": 4551783.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001520138-26-000090", "filing_url": "https://www.sec.gov/Archives/edgar/data/1840102/000152013826000090/0001520138-26-000090-index.htm", "headline": "SPECIFICITY, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-06-24", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Emphasis of a matter \u2013 Going concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has suffered recurring losses from operations and has a net capital deficiency that raises substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These financial\u2026", "prior_accession": "0001520138-25-000183", "prior_url": "https://www.sec.gov/Archives/edgar/data/1840102/000152013825000183/spty-20241231_10k.htm" }, { "id": "414ff4104f8f3c29", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SOCIETY PASS INCORPORATED.", "cik": 1817511, "ticker": "SOPAQ", "sic_desc": "Business services", "size_tier": "small", "public_float": 3300000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014205", "filing_url": "https://www.sec.gov/Archives/edgar/data/1817511/000149315226014205/0001493152-26-014205-index.htm", "headline": "SOCIETY PASS INCORPORATED. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 by the prescribed due date because it is finalizing the audit work of its wholly-owned subsidiaries, Thoughtful Media Group Incorporated and Nusatrip Incorporated and additional time to finalize its financial statements to be included in such Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 by the prescribed due date because it is finalizing the audit work of its wholly-owned subsidiaries, Thoughtful Media Group Incorporated and Nusatrip Incorporated and additional time to finalize its financial statements to be included in such Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "8b8976f4f6445609", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SOBR Safe, Inc.", "cik": 1425627, "ticker": "SOBR", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 3512153.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001477932-26-001834", "filing_url": "https://www.sec.gov/Archives/edgar/data/1425627/000147793226001834/0001477932-26-001834-index.htm", "headline": "SOBR Safe, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) by the prescribed filing date of March 31, 2026 because the Registrant requires additional time to finalize the Annual Report. The Registrant anticipates that it will file the Annual Report as soon as possible, but no later than the fifteenth 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." }, "quote": "(the \u201cRegistrant\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) by the prescribed filing date of March 31, 2026 because the Registrant requires additional time to finalize the Annual Report. The Registrant anticipates that it will file the Annual Report as soon as possible, but no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "331fc1152bc7ab92", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SMITH MIDLAND CORP", "cik": 924719, "ticker": "SMID", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 93071881.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001654954-26-003078", "filing_url": "https://www.sec.gov/Archives/edgar/data/924719/000165495426003078/0001654954-26-003078-index.htm", "headline": "SMITH MIDLAND CORP filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Smith-Midland Corporation (the \u201cCompany\u201d) 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\u2019s 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." }, "quote": "Smith-Midland Corporation (the \u201cCompany\u201d) 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\u2019s internal control over financial reporting, as to which material weakness existence will be made, and to gather information required to complete auditing procedures.", "prior_accession": "", "prior_url": "" }, { "id": "c4d1eb02ce60d48b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SELECTIS HEALTH, INC.", "cik": 727346, "ticker": "GBCS", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 4747402.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014109", "filing_url": "https://www.sec.gov/Archives/edgar/data/727346/000149315226014109/0001493152-26-014109-index.htm", "headline": "SELECTIS HEALTH, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant\u2019s Annual Report on Form 10-K (the \u201cAnnual Report\u201d) for the year ended December 31, 2025 could not be filed in a timely manner without unreasonable effort and expense. The Registrant requires additional time to review and prepare certain information in connection with completing their audited financial statements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant\u2019s Annual Report on Form 10-K (the \u201cAnnual Report\u201d) for the year ended December 31, 2025 could not be filed in a timely manner without unreasonable effort and expense. The Registrant requires additional time to review and prepare certain information in connection with completing their audited financial statements.", "prior_accession": "", "prior_url": "" }, { "id": "b66468e493287705", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "SCWorx Corp.", "cik": 1674227, "ticker": "WORX", "sic_desc": "Services", "size_tier": "small", "public_float": 2700000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001213900-26-037303", "filing_url": "https://www.sec.gov/Archives/edgar/data/1674227/000121390026037303/0001213900-26-037303-index.htm", "headline": "SCWorx Corp.'s going-concern disclosure changed", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "risk_factor_only", "current_state_label": "Risk-factor language only", "direction": "eased", "located_in": "risk factors / forward-looking statements only", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Forward-looking statements in this Annual Report on Form 10-K include, without limitation, statements reflecting management\u2019s expectations for future financial performance and operating expenditures (including our ability to continue as a going concern, to raise additional capital and to succeed in our future operations), expected growth, profitability and business outlook, and operating expenses. Forward-looking statements are only current predictions and are subject to known and unknown risks, uncertainties, and other factors that may cause our actual results, levels of activity\u2026", "prior_accession": "0001213900-25-026169", "prior_url": "https://www.sec.gov/Archives/edgar/data/1674227/000121390025026169/ea0234902-10k_scworx.htm" }, { "id": "763ea70025d56808", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Rekor Systems, Inc.", "cik": 1697851, "ticker": "REKR", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 125000000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001437749-26-010647", "filing_url": "https://www.sec.gov/Archives/edgar/data/1697851/000143774926010647/0001437749-26-010647-index.htm", "headline": "Rekor Systems, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 365, "weakness_first_reported": "2025-03-31", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based upon this assessment, management concluded that our internal control over financial reporting was effective as of December 31, 2025. In designing and evaluating our disclosure controls and procedures, management recognized that disclosure controls and procedures, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the disclosure controls and procedures are met. Attestation Report of Registered Public Accounting Firm This Annual Report does\u2026", "prior_accession": "0001437749-25-010193", "prior_url": "https://www.sec.gov/Archives/edgar/data/1697851/000143774925010193/rekr20241231_10k.htm" }, { "id": "2001828bef3fa749", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Redwood Mortgage Investors IX", "cik": 1448038, "ticker": "RWDMU", "sic_desc": "Real estate", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001193125-26-134638", "filing_url": "https://www.sec.gov/Archives/edgar/data/1448038/000119312526134638/0001193125-26-134638-index.htm", "headline": "Redwood Mortgage Investors IX filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant could not complete the filing of its Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) without unreasonable effort and expense because additional time is needed to gather information and complete review processes in order to finalize the Form 10-K. The Registrant is working diligently to file the Form 10-K for the fiscal year ended December 31, 2025 as soon as practicable.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant could not complete the filing of its Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) without unreasonable effort and expense because additional time is needed to gather information and complete review processes in order to finalize the Form 10-K. The Registrant is working diligently to file the Form 10-K for the fiscal year ended December 31, 2025 as soon as practicable.", "prior_accession": "", "prior_url": "" }, { "id": "f293f511ac8aa26c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "RYVYL Inc.", "cik": 1419275, "ticker": "RTB", "sic_desc": "Services", "size_tier": "small", "public_float": 8527243.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001185185-26-001181", "filing_url": "https://www.sec.gov/Archives/edgar/data/1419275/000118518526001181/0001185185-26-001181-index.htm", "headline": "RYVYL Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The verification and review of the information required to be presented in the Form 10-K has required additional time, rendering timely filing of the Form 10-K on the statutory due date impracticable without undue hardship and expense to the Registrant.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The verification and review of the information required to be presented in the Form 10-K has required additional time, rendering timely filing of the Form 10-K on the statutory due date impracticable without undue hardship and expense to the Registrant.", "prior_accession": "", "prior_url": "" }, { "id": "ed8d25e4bd766451", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "REZOLVE AI PLC", "cik": 1920294, "ticker": "RZLV", "sic_desc": "Computer services", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-31", "accession": "0001193125-26-132456", "filing_url": "https://www.sec.gov/Archives/edgar/data/1920294/000119312526132456/0001193125-26-132456-index.htm", "headline": "REZOLVE AI PLC no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "filing body", "prior_filed": "2025-04-24", "prior_form": "20-F", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Despite ongoing operating losses, our liquidity position, supported by the $250 million financing completed in January 2026 and existing cash resources, provides sufficient runway for at least the next twelve months. Accordingly, management believes there is no substantial doubt regarding the Company\u2019s ability to continue as a going concern. Key Factors Affecting Our Performance We believe our future performance will depend on many factors, including the following: \u2022 Growth from Transactions: Our growth depends on SaaS subscription fees and commissions earned from merchant\u2019s transactions with\u2026", "prior_accession": "0000950170-25-057622", "prior_url": "https://www.sec.gov/Archives/edgar/data/1920294/000095017025057622/rzlv-20241231.htm" }, { "id": "ea35bc534cf82c03", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "REZOLVE AI PLC", "cik": 1920294, "ticker": "RZLV", "sic_desc": "Computer services", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-31", "accession": "0001193125-26-132456", "filing_url": "https://www.sec.gov/Archives/edgar/data/1920294/000119312526132456/0001193125-26-132456-index.htm", "headline": "REZOLVE AI PLC cited accounting standard ASU 2025-05 for the first time in this filing series", "evidence": { "adopted": [ "2025-05" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2025-05 for the year ended December 31, 2025." ], "new_standards": [ "2014-09", "2024-01", "2024-03", "2025-01", "2025-02", "2025-03", "2025-04", "2025-05", "2025-06", "2025-07", "2025-08", "2025-09", "2025-10" ], "prior_filed": "2025-04-24", "prior_form": "20-F", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2025-05 for the year ended December 31, 2025.", "prior_accession": "0000950170-25-057622", "prior_url": "https://www.sec.gov/Archives/edgar/data/1920294/000095017025057622/rzlv-20241231.htm" }, { "id": "13753da8b1ee437a", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "RELIABILITY INC", "cik": 34285, "ticker": "RLBY", "sic_desc": "Services", "size_tier": "small", "public_float": 1811021.44, "form": "10-K", "filed": "2026-03-31", "accession": "0001493152-26-014368", "filing_url": "https://www.sec.gov/Archives/edgar/data/34285/000149315226014368/0001493152-26-014368-index.htm", "headline": "RELIABILITY INC disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "In addition, the Company\u2019s operations require significant working capital to fund payroll and related obligations in advance of collecting client receivables, and the Company remains dependent on receivables-based financing arrangements and timely collections from a concentrated customer base to meet its obligations as they come due. These conditions and events, considered in the aggregate, raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date these consolidated financial statements are issued. Management has developed plans to\u2026", "prior_accession": "0001641172-25-001879", "prior_url": "https://www.sec.gov/Archives/edgar/data/34285/000164117225001879/form10-k.htm" }, { "id": "42adccd0ae0166ca", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "REGIONAL HEALTH PROPERTIES, INC", "cik": 1004724, "ticker": "RHEP", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 4544796.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001193125-26-134679", "filing_url": "https://www.sec.gov/Archives/edgar/data/1004724/000119312526134679/0001193125-26-134679-index.htm", "headline": "REGIONAL HEALTH PROPERTIES, INC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort or expense because, for the reasons discussed below, additional time is needed to finalize the Annual Report and furnish the XBRL Interactive Data File exhibits required by Item 601 (101) of Regulation S-K. The Company is still completing annual audit procedures with its independent registered accounting firm. The Company expects to file the Form 10-K with the Commission within five calendar days of the original prescribed date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort or expense because, for the reasons discussed below, additional time is needed to finalize the Annual Report and furnish the XBRL Interactive Data File exhibits required by Item 601 (101) of Regulation S-K. The Company is still completing annual audit procedures with its independent registered accounting firm. The Company expects to file the Form 10-K with the Commission within five calendar days of the original prescribed date.", "prior_accession": "", "prior_url": "" }, { "id": "847353db0fb4bdfb", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "READING INTERNATIONAL INC", "cik": 716634, "ticker": "RDIB", "sic_desc": "Services", "size_tier": "small", "public_float": 37083486.0, "form": "10-K", "filed": "2026-03-31", "accession": "0000716634-26-000005", "filing_url": "https://www.sec.gov/Archives/edgar/data/716634/000071663426000005/0000716634-26-000005-index.htm", "headline": "READING INTERNATIONAL INC said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "filing body", "prior_filed": "2025-05-01", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "\u2026 Concern and the current conditions and events, considered in the aggregate, and our various plans for enhancing liquidity and the extent to which those plans are progressing, we conclude that our plan to raise sufficient liquidity primarily through certain real estate asset monetizations to the extent needed is probable of being implemented to the extent required such that this alleviates the substantial doubt about our Company\u2019s ability to continue as a going concern. Impairment Considerations Our Company considers that the events and factors described above continue to constitute\u2026", "prior_accession": "0000716634-25-000020", "prior_url": "https://www.sec.gov/Archives/edgar/data/716634/000071663425000020/rdi-20241231x10ka.htm" }, { "id": "a44300ad7d0cdd5c", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "READING INTERNATIONAL INC", "cik": 716634, "ticker": "RDIB", "sic_desc": "Services", "size_tier": "small", "public_float": 37083486.0, "form": "10-K", "filed": "2026-03-31", "accession": "0000716634-26-000005", "filing_url": "https://www.sec.gov/Archives/edgar/data/716634/000071663426000005/0000716634-26-000005-index.htm", "headline": "READING INTERNATIONAL INC cited accounting standards ASU 2023-07, ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-07", "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "New Accounting Standards and Accounting Changes Recently Adopted and Issued Accounting Pronouncements Adopted: ASU 2023-07 Segment Reporting: Improvements to Reportable Segment Disclosures On December 16, 2024, we adopted ASU 2023-07: Segment Reporting: Improvements to Reportable Segment Disclosures.", "Adoption of the ASU has had no material effect on our consolidated financial statements from a recognition and measurement perspective, and has not altered our reportable segments, but has enhanced our disclosure of certain expenses and profitability measurement. ASU 2023-09 Income Taxes: Improvements to Income Tax Disclosures Effective year ended December 31, 2025, we adopted ASC 2023-09 Income\u2026" ], "new_standards": [ "2023-07", "2023-09", "2024-03" ], "prior_filed": "2025-05-01", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "New Accounting Standards and Accounting Changes Recently Adopted and Issued Accounting Pronouncements Adopted: ASU 2023-07 Segment Reporting: Improvements to Reportable Segment Disclosures On December 16, 2024, we adopted ASU 2023-07: Segment Reporting: Improvements to Reportable Segment Disclosures.", "prior_accession": "0000716634-25-000020", "prior_url": "https://www.sec.gov/Archives/edgar/data/716634/000071663425000020/rdi-20241231x10ka.htm" }, { "id": "a072033bf59c1829", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "QUOTEMEDIA INC", "cik": 1101433, "ticker": "QMCI", "sic_desc": "Business services", "size_tier": "small", "public_float": 10912417.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001654954-26-003086", "filing_url": "https://www.sec.gov/Archives/edgar/data/1101433/000165495426003086/0001654954-26-003086-index.htm", "headline": "QUOTEMEDIA INC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cAnnual Report\u201d) 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 review of the financial statements for the period ended December 31, 2025 to be incorporated in the Annual\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cAnnual Report\u201d) 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 review of the financial statements for the period ended December 31, 2025 to be incorporated in the Annual\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9dae1febeab93f90", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "QS Energy, Inc.", "cik": 1103795, "ticker": "QSEP", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001683168-26-002551", "filing_url": "https://www.sec.gov/Archives/edgar/data/1103795/000168316826002551/0001683168-26-002551-index.htm", "headline": "QS Energy, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-03-28", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "In addition, as of December 31, 2025, 51 notes payable with an aggregate balance of $1,116,000 and certain obligation to a former officer are past due. As a result, management has concluded, and our independent registered public accounting firm has agreed with our conclusion that there is a substantial doubt regarding the Company\u2019s ability to continue as a going concern for a period of at least 12 months beyond the filing of this Annual Report on Form 10-K. The report of our independent registered public accounting firm on our financial statements for the year ended December 31, 2025\u2026", "prior_accession": "0001683168-25-001980", "prior_url": "https://www.sec.gov/Archives/edgar/data/1103795/000168316825001980/qsenergy_i10k-123124.htm" }, { "id": "b52978985513404e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Q/C TECHNOLOGIES, INC.", "cik": 1321834, "ticker": "QCLS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 3788000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014222", "filing_url": "https://www.sec.gov/Archives/edgar/data/1321834/000149315226014222/0001493152-26-014222-index.htm", "headline": "Q/C TECHNOLOGIES, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d), because the Company requires additional time to complete and finalize its financial statements required to be included in the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d), because the Company requires additional time to complete and finalize its financial statements required to be included in the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "6b0b03245c10f454", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Purple Innovation, Inc.", "cik": 1643953, "ticker": "PRPL", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 58500000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001213900-26-036974", "filing_url": "https://www.sec.gov/Archives/edgar/data/1643953/000121390026036974/0001213900-26-036974-index.htm", "headline": "Purple Innovation, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-14", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 749, "weakness_first_reported": "2024-03-12", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this evaluation, our management concluded that our internal control over financial reporting was effective as of December 31, 2025. Changes in Internal Control over Financial Reporting There were no changes in our internal control over financial reporting during the quarter ended December 31, 2025 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting. Item 9B. Other Information 10b5-1 Trading Arrangements During the quarter ended\u2026", "prior_accession": "0001213900-25-023815", "prior_url": "https://www.sec.gov/Archives/edgar/data/1643953/000121390025023815/ea0230077-10k_purpleinnov.htm" }, { "id": "d50b7d7cd78dddf6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ProtoKinetix, Inc.", "cik": 1128189, "ticker": "PKTX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 2665854.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001079973-26-000402", "filing_url": "https://www.sec.gov/Archives/edgar/data/1128189/000107997326000402/0001079973-26-000402-index.htm", "headline": "ProtoKinetix, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) 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 \u201cAnnual Report\u201d) within the prescribed time because of delays in completing the preparation of its financial statements and its management discussion and analysis. The original filing date applicable to smaller reporting companies was March 31, 2026. 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 review of the financial statements for the year ended December 31, 2025, to be incorporated\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) 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 \u201cAnnual Report\u201d) within the prescribed time because of delays in completing the preparation of its financial statements and its management discussion and analysis. The original filing date applicable to smaller reporting companies was March 31, 2026. 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 review of the financial statements for the year ended December 31, 2025, to be incorporated\u2026", "prior_accession": "", "prior_url": "" }, { "id": "85adddcfc5d8e24e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Premier Air Charter Holdings Inc.", "cik": 1570937, "ticker": "PREM", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 1556023.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001683168-26-002443", "filing_url": "https://www.sec.gov/Archives/edgar/data/1570937/000168316826002443/0001683168-26-002443-index.htm", "headline": "Premier Air Charter Holdings Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company could not complete the filing of its Annual Report on Form 10-K for the period ending December 31, 2025 due to a delay in obtaining and compiling information required to be included in the Company's Form 10-K, which delay could not be eliminated by the Company without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company could not complete the filing of its Annual Report on Form 10-K for the period ending December 31, 2025 due to a delay in obtaining and compiling information required to be included in the Company's Form 10-K, which delay could not be eliminated by the Company without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "665ff99614a9f154", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Polar Power, Inc.", "cik": 1622345, "ticker": "POLA", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 4752158.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014309", "filing_url": "https://www.sec.gov/Archives/edgar/data/1622345/000149315226014309/0001493152-26-014309-index.htm", "headline": "Polar Power, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) with the U.S. Securities Exchange Commission (the \u201cSEC\u201d) by the prescribed due date. The Registrant has experienced a delay in completing its financial statements and other disclosures in the Annual Report due to staffing shortages. As a result, the Registrant requires additional time for compilation of the required information to complete the Annual Report and ensure adequate disclosure of certain information required to be included in the Annual Report. The Registrant expects to file the Annual\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) with the U.S. Securities Exchange Commission (the \u201cSEC\u201d) by the prescribed due date. The Registrant has experienced a delay in completing its financial statements and other disclosures in the Annual Report due to staffing shortages. As a result, the Registrant requires additional time for compilation of the required information to complete the Annual Report and ensure adequate disclosure of certain information required to be included in the Annual Report. The Registrant expects to file the Annual\u2026", "prior_accession": "", "prior_url": "" }, { "id": "00cf79821b525cdf", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Playboy, Inc.", "cik": 1803914, "ticker": "", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 88900000.0, "form": "8-K", "filed": "2026-03-31", "accession": "0001628280-26-022481", "filing_url": "https://www.sec.gov/Archives/edgar/data/1803914/000162828026022481/0001628280-26-022481-index.htm", "headline": "Playboy, Inc. dismissed BDO and engaged RSM", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "BDO", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "RSM", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "814904f72af10c16", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Petros Pharmaceuticals, Inc.", "cik": 1815903, "ticker": "PTPI", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 3948512.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001104659-26-037800", "filing_url": "https://www.sec.gov/Archives/edgar/data/1815903/000110465926037800/0001104659-26-037800-index.htm", "headline": "Petros Pharmaceuticals, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d), because the Company requires additional time to complete and finalize its financial statements required to be included in the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d), because the Company requires additional time to complete and finalize its financial statements required to be included in the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "8279e38b12541841", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "PVH CORP. /DE/", "cik": 78239, "ticker": "PVH", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 5273956355.0, "form": "10-K", "filed": "2026-03-31", "accession": "0000078239-26-000021", "filing_url": "https://www.sec.gov/Archives/edgar/data/78239/000007823926000021/0000078239-26-000021-index.htm", "headline": "PVH CORP. /DE/ reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-01", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 364, "weakness_first_reported": "2025-04-01", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Opinion on Internal Control Over Financial Reporting We have audited PVH Corp.\u2019s internal control over financial reporting as of February 1, 2026, based on criteria established in Internal Control\u2014Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework) (the COSO criteria). In our opinion, PVH Corp. (the Company) maintained, in all material respects, effective internal control over financial reporting as of February 1, 2026, based on the COSO criteria. We\u2026", "prior_accession": "0000078239-25-000018", "prior_url": "https://www.sec.gov/Archives/edgar/data/78239/000007823925000018/pvh-20250202.htm" }, { "id": "2a91d8ab3ac7994d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "POWERDYNE INTERNATIONAL, INC.", "cik": 1435617, "ticker": "PWDY", "sic_desc": "Services", "size_tier": "small", "public_float": 3484259.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014293", "filing_url": "https://www.sec.gov/Archives/edgar/data/1435617/000149315226014293/0001493152-26-014293-index.htm", "headline": "POWERDYNE INTERNATIONAL, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025, and 2024 (the \u201cAnnual Report\u201d) by the March 31, 2026, filing deadline 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 the required information to complete the Annual Report, and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the period ended December 31, 2025, and 2024, to be\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025, and 2024 (the \u201cAnnual Report\u201d) by the March 31, 2026, filing deadline 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 the required information to complete the Annual Report, and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the period ended December 31, 2025, and 2024, to be\u2026", "prior_accession": "", "prior_url": "" }, { "id": "f1720aaa843cf7f4", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "POSITRON CORP", "cik": 844985, "ticker": "POSC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 21904585.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001539497-26-001063", "filing_url": "https://www.sec.gov/Archives/edgar/data/844985/000153949726001063/0001539497-26-001063-index.htm", "headline": "POSITRON CORP no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2015-03-31", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Going concern. The Company does not expect to generate sufficient revenues and positive cash flows from operations sufficiently to meet its current obligations. However, the Company may seek to raise debt or equity-based capital at favorable terms, though such terms are not certain. These factors create substantial doubt about the Company\u2019s ability to continue as a going concern within the twelve-month period subsequent to the date that these financial statements are issued. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as\u2026", "prior_accession": "0001144204-15-020285", "prior_url": "https://www.sec.gov/Archives/edgar/data/844985/000114420415020285/v404787_10k.htm" }, { "id": "433d7a3067d59dc2", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "POSITRON CORP", "cik": 844985, "ticker": "POSC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 21904585.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001539497-26-001063", "filing_url": "https://www.sec.gov/Archives/edgar/data/844985/000153949726001063/0001539497-26-001063-index.htm", "headline": "POSITRON CORP cited accounting standard ASU 2020-06 for the first time in this filing series", "evidence": { "adopted": [ "2020-06" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Early adoption is permitted for all entities that have adopted the amendments in ASU 2020-06." ], "new_standards": [ "2016-09", "2018-07", "2020-06", "2023-07", "2023-09", "2024-03", "2024-04", "2025-01", "2025-05" ], "prior_filed": "2015-03-31", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Early adoption is permitted for all entities that have adopted the amendments in ASU 2020-06.", "prior_accession": "0001144204-15-020285", "prior_url": "https://www.sec.gov/Archives/edgar/data/844985/000114420415020285/v404787_10k.htm" }, { "id": "6839aa30aadb7943", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "PERPETUA RESOURCES CORP.", "cik": 1526243, "ticker": "PPTA", "sic_desc": "Mining", "size_tier": "large", "public_float": 868313051.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001104659-26-037403", "filing_url": "https://www.sec.gov/Archives/edgar/data/1526243/000110465926037403/0001104659-26-037403-index.htm", "headline": "PERPETUA RESOURCES CORP. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-19", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001410578-25-000385", "prior_url": "https://www.sec.gov/Archives/edgar/data/1526243/000141057825000385/ppta-20241231x10k.htm" }, { "id": "135269aebff6ed37", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "PATRIOT NATIONAL BANCORP INC", "cik": 1098146, "ticker": "PNBK", "sic_desc": "National commercial banks", "size_tier": "small", "public_float": 71200000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001628280-26-022508", "filing_url": "https://www.sec.gov/Archives/edgar/data/1098146/000162828026022508/0001628280-26-022508-index.htm", "headline": "PATRIOT NATIONAL BANCORP INC reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-04-15", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "As described in Item 9A of this Annual Report on Form 10-K, management concluded that the Company\u2019s disclosure controls and procedures and internal control over financial reporting were not effective as of December 31, 2025. In connection with its evaluation, management identified deficiencies concentrated in documentation, evidential support, and consistent execution of controls, including information-technology general controls, financial-close and reconciliation controls, and controls over certain third-party\u2026", "prior_accession": "0001628280-25-017837", "prior_url": "https://www.sec.gov/Archives/edgar/data/1098146/000162828025017837/pnbk-20241231.htm" }, { "id": "dad013eacd277405", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "PATRIOT GOLD CORP", "cik": 1080448, "ticker": "PGOL", "sic_desc": "Mining", "size_tier": "small", "public_float": 2211098.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001683168-26-002429", "filing_url": "https://www.sec.gov/Archives/edgar/data/1080448/000168316826002429/0001683168-26-002429-index.htm", "headline": "PATRIOT GOLD CORP told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Patriot Gold Corp., a Nevada corporation (the \u201cCompany\u201d), 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 \u201cForm 10-K\u201d) by the prescribed deadline because additional time, resources and effort are required to complete work related to the Company\u2019s financial reporting and close procedures. The Company expects to file its Form 10-K as soon as possible, but no later than the fifteenth calendar day following the prescribed due date of the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Patriot Gold Corp., a Nevada corporation (the \u201cCompany\u201d), 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 \u201cForm 10-K\u201d) by the prescribed deadline because additional time, resources and effort are required to complete work related to the Company\u2019s financial reporting and close procedures. The Company expects to file its Form 10-K as soon as possible, but no later than the fifteenth calendar day following the prescribed due date of the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "d96f19a34a641f5f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "OneMeta Inc.", "cik": 1388295, "ticker": "ONEI", "sic_desc": "Services", "size_tier": "small", "public_float": 12000000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014220", "filing_url": "https://www.sec.gov/Archives/edgar/data/1388295/000149315226014220/0001493152-26-014220-index.htm", "headline": "OneMeta Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "07cdf337de1b9b41", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "One World Products, Inc.", "cik": 1622244, "ticker": "OWPC", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 3735670.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014272", "filing_url": "https://www.sec.gov/Archives/edgar/data/1622244/000149315226014272/0001493152-26-014272-index.htm", "headline": "One World Products, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant\u2019s Form 10-K for the fiscal year ended December 31, 2025, could not be filed within the prescribed time period without unreasonable effort or expense because the audit of the Registrant\u2019s financial statements for the fiscal year ended December 31, 2025, had not been completed prior to the close of business on March 31, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant\u2019s Form 10-K for the fiscal year ended December 31, 2025, could not be filed within the prescribed time period without unreasonable effort or expense because the audit of the Registrant\u2019s financial statements for the fiscal year ended December 31, 2025, had not been completed prior to the close of business on March 31, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "9787cb53910c82f4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Oncotelic Therapeutics, Inc.", "cik": 908259, "ticker": "OTLC", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 9108801.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014324", "filing_url": "https://www.sec.gov/Archives/edgar/data/908259/000149315226014324/0001493152-26-014324-index.htm", "headline": "Oncotelic Therapeutics, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is working on and unable to compile the necessary financial information required to prepare a complete filing. Thus, the Company would be unable to file the annual report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is working on and unable to compile the necessary financial information required to prepare a complete filing. Thus, the Company would be unable to file the annual report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period.", "prior_accession": "", "prior_url": "" }, { "id": "4f27303681520dee", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Onar Holding Corp", "cik": 1682265, "ticker": "ONAR", "sic_desc": "Construction", "size_tier": "small", "public_float": 469641.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001477932-26-001826", "filing_url": "https://www.sec.gov/Archives/edgar/data/1682265/000147793226001826/0001477932-26-001826-index.htm", "headline": "Onar Holding Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company\u2019s audit firm needs more time to complete its audit procedures and review the financials for the year ended December 31, 2025. This could not be done by March 31, 2026 without unreasonable effort and expense. We believe this extension is necessary and expect to file the 10-K by April 15, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company\u2019s audit firm needs more time to complete its audit procedures and review the financials for the year ended December 31, 2025. This could not be done by March 31, 2026 without unreasonable effort and expense. We believe this extension is necessary and expect to file the 10-K by April 15, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "e71b30bea45d089f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Omnitek Engineering Corp", "cik": 1404804, "ticker": "OMTK", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 266572.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001096906-26-000422", "filing_url": "https://www.sec.gov/Archives/edgar/data/1404804/000109690626000422/0001096906-26-000422-index.htm", "headline": "Omnitek Engineering Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company auditors are in the process of reviewing the financial information of the Company. Due to unforeseeable circumstances financial information to be contained in registrants Form 10-K for the year ended December 31, 2025, cannot be completed on a timely basis, without incurring undue hardship and expense due to unforeseeable circumstance. The Company undertakes the responsibility to file such report no later than fifteen (15) days after its original date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company auditors are in the process of reviewing the financial information of the Company. Due to unforeseeable circumstances financial information to be contained in registrants Form 10-K for the year ended December 31, 2025, cannot be completed on a timely basis, without incurring undue hardship and expense due to unforeseeable circumstance. The Company undertakes the responsibility to file such report no later than fifteen (15) days after its original date.", "prior_accession": "", "prior_url": "" }, { "id": "c40f7a6c94e7d7e9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Nu-Med Plus, Inc.", "cik": 1543637, "ticker": "NUMD", "sic_desc": "Medical instruments", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001543637-26-000001", "filing_url": "https://www.sec.gov/Archives/edgar/data/1543637/000154363726000001/0001543637-26-000001-index.htm", "headline": "Nu-Med Plus, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is in the process of completing its audited financial statements, and believes that the subject Annual Report will be available for filing on or before April 15, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is in the process of completing its audited financial statements, and believes that the subject Annual Report will be available for filing on or before April 15, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "b3aed2d2a807834b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Northann Corp.", "cik": 1923780, "ticker": "NCL", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2335761.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001575872-26-000202", "filing_url": "https://www.sec.gov/Archives/edgar/data/1923780/000157587226000202/0001575872-26-000202-index.htm", "headline": "Northann Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 by the prescribed due date because it requires additional time to finalize its financial statements to be included in such Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 by the prescribed due date because it requires additional time to finalize its financial statements to be included in such Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "5f8503b5688a9ec3", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "NextPlat Corp", "cik": 1058307, "ticker": "NXPL", "sic_desc": "Telecommunications", "size_tier": "small", "public_float": 19400000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001437749-26-010668", "filing_url": "https://www.sec.gov/Archives/edgar/data/1058307/000143774926010668/0001437749-26-010668-index.htm", "headline": "NextPlat Corp disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-24", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company has incurred recurring operating losses and historically generated negative operating cash flows. These conditions initially raised substantial doubt about the Company\u2019s ability to continue as a going concern for the twelve months following the issuance of these consolidated financial statements. Management has evaluated plans intended to mitigate these conditions, including expanding the Company\u2019s long-term care pharmacy operations, increasing 340B contract pharmacy revenue, continuing the development of institutional medication fulfillment contracts, and optimizing operational\u2026", "prior_accession": "0001437749-25-008787", "prior_url": "https://www.sec.gov/Archives/edgar/data/1058307/000143774925008787/nxpl20241231_10k.htm" }, { "id": "54bd3b5909880a61", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "NextPlat Corp", "cik": 1058307, "ticker": "NXPL", "sic_desc": "Telecommunications", "size_tier": "small", "public_float": 19400000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001437749-26-010668", "filing_url": "https://www.sec.gov/Archives/edgar/data/1058307/000143774926010668/0001437749-26-010668-index.htm", "headline": "NextPlat Corp reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-24", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "This material weakness resulted from deficiencies in the design and operations of controls over significant accounting estimates, including the development and review of assumptions and inputs used to estimate performance-based receivables. Material Weakness - PIPE Warrant Modification (Unremediated) As of December 31, 2025, management identified a material weakness related to the accounting for the valuation of the modification of certain PIPE warrants. This material weakness resulted from deficiencies in the\u2026", "prior_accession": "0001437749-25-008787", "prior_url": "https://www.sec.gov/Archives/edgar/data/1058307/000143774925008787/nxpl20241231_10k.htm" }, { "id": "846a366b152be254", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Next Bridge Hydrocarbons, Inc.", "cik": 1936756, "ticker": "", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001199835-26-000086", "filing_url": "https://www.sec.gov/Archives/edgar/data/1936756/000119983526000086/0001199835-26-000086-index.htm", "headline": "Next Bridge Hydrocarbons, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Accordingly, the registrant got a late start on its Form 10-K for the year ended December 31, 2025 and has not had sufficient time to complete the filing. The registrant is diligently working to complete and file the Form 10-K as soon as possible but will be unable to timely file the Form 10-K without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Accordingly, the registrant got a late start on its Form 10-K for the year ended December 31, 2025 and has not had sufficient time to complete the filing. The registrant is diligently working to complete and file the Form 10-K as soon as possible but will be unable to timely file the Form 10-K without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "1d6ffbc2d90abad7", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "NewGenIvf Group Ltd", "cik": 1981662, "ticker": "NIVF", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-31", "accession": "0001213900-26-037687", "filing_url": "https://www.sec.gov/Archives/edgar/data/1981662/000121390026037687/0001213900-26-037687-index.htm", "headline": "NewGenIvf Group Ltd no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-05-15", "prior_form": "20-F/A", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001213900-25-043940", "prior_url": "https://www.sec.gov/Archives/edgar/data/1981662/000121390025043940/ea0242349-20fa1_newgenivf.htm" }, { "id": "2fb44d5811fe61a7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "New Momentum Corp.", "cik": 1132509, "ticker": "NNAX", "sic_desc": "Services", "size_tier": "small", "public_float": 825861.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001477932-26-001749", "filing_url": "https://www.sec.gov/Archives/edgar/data/1132509/000147793226001749/0001477932-26-001749-index.htm", "headline": "New Momentum Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Annual Report on Form 10-K for the fiscal year ended December 31, 2025. The Registrant expects to file the Annual Report on or before April 15, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Annual Report on Form 10-K for the fiscal year ended December 31, 2025. The Registrant expects to file the Annual Report on or before April 15, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "a37e4fdf4727c07a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Nature's Miracle Holding Inc.", "cik": 1947861, "ticker": "NMHI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6542524.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-036966", "filing_url": "https://www.sec.gov/Archives/edgar/data/1947861/000121390026036966/0001213900-26-036966-index.htm", "headline": "Nature's Miracle Holding Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) by the prescribed due date. The Company\u2019s independent registered public accounting firm is in the process of completing the audit of the financial statements for the year ended December 31, 2025 and will need additional time to complete its audit of such financial statements for inclusion in the Annual Report. The Company is working diligently to file the Annual Report as soon as practicable and expects to file the Annual Report within fifteen calendar days of the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) by the prescribed due date. The Company\u2019s independent registered public accounting firm is in the process of completing the audit of the financial statements for the year ended December 31, 2025 and will need additional time to complete its audit of such financial statements for inclusion in the Annual Report. The Company is working diligently to file the Annual Report as soon as practicable and expects to file the Annual Report within fifteen calendar days of the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "83f924f32a833c3f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "NUSATRIP Inc", "cik": 2006468, "ticker": "NUTR", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014206", "filing_url": "https://www.sec.gov/Archives/edgar/data/2006468/000149315226014206/0001493152-26-014206-index.htm", "headline": "NUSATRIP Inc told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 by the prescribed due date because it is finalizing the audit work and additional time to finalize its financial statements to be included in such Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 by the prescribed due date because it is finalizing the audit work and additional time to finalize its financial statements to be included in such Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "cb6ff07117d7cfe2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "NORTHWEST BIOTHERAPEUTICS INC", "cik": 1072379, "ticker": "NWBO", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 510810000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001104659-26-037871", "filing_url": "https://www.sec.gov/Archives/edgar/data/1072379/000110465926037871/0001104659-26-037871-index.htm", "headline": "NORTHWEST BIOTHERAPEUTICS INC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201c2025 Annual Report\u201d) within the time period prescribed. During the final stages of the 10-K preparation process, complex issues related to the Company\u2019s acquisition of Advent BioServices were encountered, including due to differences in UK GAAP and US GAAP. The Company is working to file the 2025 Annual Report as soon as is reasonably practicable. Cautionary Note Regarding Forward-Looking Statements This Form 12b-25 contains forward-looking statements, which are statements that relate to the future and are, by their\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201c2025 Annual Report\u201d) within the time period prescribed. During the final stages of the 10-K preparation process, complex issues related to the Company\u2019s acquisition of Advent BioServices were encountered, including due to differences in UK GAAP and US GAAP. The Company is working to file the 2025 Annual Report as soon as is reasonably practicable. Cautionary Note Regarding Forward-Looking Statements This Form 12b-25 contains forward-looking statements, which are statements that relate to the future and are, by their\u2026", "prior_accession": "", "prior_url": "" }, { "id": "f9bad0e9eb4758b4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "NOBLE ROMANS INC", "cik": 709005, "ticker": "NROM", "sic_desc": "Restaurants", "size_tier": "small", "public_float": 7270000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001654954-26-003035", "filing_url": "https://www.sec.gov/Archives/edgar/data/709005/000165495426003035/0001654954-26-003035-index.htm", "headline": "NOBLE ROMANS INC filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company previously disclosed transition to a new public accountant, Stephano Slack, LLC (\u201cSlack\u201d), to audit its 2025 consolidated financial statements to be included in its Form 10-K for the year ended December 31, 2025. The Company staff and Slack have not yet completed their respective processes and audit procedures with respect to such financial statements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company previously disclosed transition to a new public accountant, Stephano Slack, LLC (\u201cSlack\u201d), to audit its 2025 consolidated financial statements to be included in its Form 10-K for the year ended December 31, 2025. The Company staff and Slack have not yet completed their respective processes and audit procedures with respect to such financial statements.", "prior_accession": "", "prior_url": "" }, { "id": "01fb65dfb64bfacd", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "NEXTNRG, INC.", "cik": 1817004, "ticker": "NXXT", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 92281755.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014219", "filing_url": "https://www.sec.gov/Archives/edgar/data/1817004/000149315226014219/0001493152-26-014219-index.htm", "headline": "NEXTNRG, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) of the Company\u2019s Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) will be delayed due to the additional time that is required to obtain and compile certain information required to be included in the Annual Report, which delay could not be eliminated by the Company without unreasonable effort and expense. The Company expects to file the Annual Report no later than April 15, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) of the Company\u2019s Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) will be delayed due to the additional time that is required to obtain and compile certain information required to be included in the Annual Report, which delay could not be eliminated by the Company without unreasonable effort and expense. The Company expects to file the Annual Report no later than April 15, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "9cde2766a1191c2f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "My Size, Inc.", "cik": 1211805, "ticker": "MYSZ", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 4000000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014177", "filing_url": "https://www.sec.gov/Archives/edgar/data/1211805/000149315226014177/0001493152-26-014177-index.htm", "headline": "My Size, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant was unable to timely file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) due to delays experienced in the collection and compilation of certain information required to be included in the Annual Report. Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant was unable to timely file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) due to delays experienced in the collection and compilation of certain information required to be included in the Annual Report. Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "prior_accession": "", "prior_url": "" }, { "id": "d3f53beb9072ff36", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Mosaic ImmunoEngineering Inc.", "cik": 836564, "ticker": "CPMV", "sic_desc": "Biological products", "size_tier": "small", "public_float": 856000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001683168-26-002497", "filing_url": "https://www.sec.gov/Archives/edgar/data/836564/000168316826002497/0001683168-26-002497-index.htm", "headline": "Mosaic ImmunoEngineering Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Mosaic ImmunoEngineering, Inc., a Delaware corporation (the \u201cCompany\u201d), 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 \u201cForm 10-K\u201d) by the prescribed deadline because additional time, resources and effort are required to complete work related to the Company\u2019s financial reporting and close procedures. The Company expects to file its Form 10-K as soon as possible, but no later than the fifteenth calendar day following the prescribed due date of the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Mosaic ImmunoEngineering, Inc., a Delaware corporation (the \u201cCompany\u201d), 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 \u201cForm 10-K\u201d) by the prescribed deadline because additional time, resources and effort are required to complete work related to the Company\u2019s financial reporting and close procedures. The Company expects to file its Form 10-K as soon as possible, but no later than the fifteenth calendar day following the prescribed due date of the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "6f7e2a4573283072", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Momentus Inc.", "cik": 1781162, "ticker": "MNTS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 22000000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001628280-26-022291", "filing_url": "https://www.sec.gov/Archives/edgar/data/1781162/000162828026022291/0001628280-26-022291-index.htm", "headline": "Momentus Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-09", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "We may not be able to continue as a going concern. The accompanying financial statements have been prepared on a going concern basis of accounting which assumes that we will continue as a going concern, and do not reflect any adjustments that might result if the Company is unable to continue as a going concern. The Company\u2019s ability to continue as a going concern is dependent on the Company\u2019s ability to generate revenues and raise capital. To date, the Company has not generated sufficient revenues to provide cash flows that enable the Company to finance its operations. Management has\u2026", "prior_accession": "0001140361-25-013065", "prior_url": "https://www.sec.gov/Archives/edgar/data/1781162/000114036125013065/ef20047159_10ka.htm" }, { "id": "ee996957b59c22fe", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Mobiquity Technologies, Inc.", "cik": 1084267, "ticker": "MOBQ", "sic_desc": "Services", "size_tier": "small", "public_float": 19668000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001683168-26-002535", "filing_url": "https://www.sec.gov/Archives/edgar/data/1084267/000168316826002535/0001683168-26-002535-index.htm", "headline": "Mobiquity Technologies, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "af7aded94610748d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Mitesco, Inc.", "cik": 802257, "ticker": "MITI", "sic_desc": "Computer services", "size_tier": "small", "public_float": 2625318.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001185185-26-001188", "filing_url": "https://www.sec.gov/Archives/edgar/data/802257/000118518526001188/0001185185-26-001188-index.htm", "headline": "Mitesco, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Mitesco, Inc. 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. The Company has not finalized its audited financial statements for the year ended December 31, 2025. The Company anticipates filing its Form 10-K on or before the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Mitesco, Inc. 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. The Company has not finalized its audited financial statements for the year ended December 31, 2025. The Company anticipates filing its Form 10-K on or before the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "9e776b0d2c0d838a", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Mediaco Holding Inc.", "cik": 1784254, "ticker": "MDIA", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 13980999.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001784254-26-000009", "filing_url": "https://www.sec.gov/Archives/edgar/data/1784254/000178425426000009/0001784254-26-000009-index.htm", "headline": "Mediaco Holding Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company has near-term debt maturities, working capital deficit, and liquidity constraints, which raises substantial doubt about its ability to continue as a going concern. Management's plans in regards to these matters are also described in Note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These financial statements are\u2026", "prior_accession": "0001140361-25-016689", "prior_url": "https://www.sec.gov/Archives/edgar/data/1784254/000114036125016689/ef20048235_10ka.htm" }, { "id": "ed3eaa14bb97a74e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "MediXall Group, Inc.", "cik": 1601280, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 95853.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001079973-26-000384", "filing_url": "https://www.sec.gov/Archives/edgar/data/1601280/000107997326000384/0001079973-26-000384-index.htm", "headline": "MediXall Group, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "de6d897632c123cf", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "MSP Recovery, Inc.", "cik": 1802450, "ticker": "MSPR", "sic_desc": "Services", "size_tier": "small", "public_float": 7239020.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001802450-26-000002", "filing_url": "https://www.sec.gov/Archives/edgar/data/1802450/000180245026000002/0001802450-26-000002-index.htm", "headline": "MSP Recovery, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) by the prescribed due date without unreasonable effort or expense. The Company is experiencing severe liquidity constraints, is reliant on loan funding to support operations, and is actively evaluating and pursuing financing and reorganization alternatives, including preparation for a potential restructuring process. The Company\u2019s independent registered public accounting firm, Baker Tilly US, LLP (\u201cBaker Tilly\u201d), has not completed the audit procedures necessary for the Company to finalize the audited financial statements required to be included in the Form 10-K. The\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) by the prescribed due date without unreasonable effort or expense. The Company is experiencing severe liquidity constraints, is reliant on loan funding to support operations, and is actively evaluating and pursuing financing and reorganization alternatives, including preparation for a potential restructuring process. The Company\u2019s independent registered public accounting firm, Baker Tilly US, LLP (\u201cBaker Tilly\u201d), has not completed the audit procedures necessary for the Company to finalize the audited financial statements required to be included in the Form 10-K. The\u2026", "prior_accession": "", "prior_url": "" }, { "id": "106ab1c69c50f14c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "MSCI Inc.", "cik": 1408198, "ticker": "MSCI", "sic_desc": "Business services", "size_tier": "mega", "public_float": 43149826814.0, "form": "8-K", "filed": "2026-03-31", "accession": "0001408198-26-000027", "filing_url": "https://www.sec.gov/Archives/edgar/data/1408198/000140819826000027/0001408198-26-000027-index.htm", "headline": "MSCI Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "52f82efadb9ae00e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "MOBIVITY HOLDINGS CORP.", "cik": 1447380, "ticker": "MFON", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 23850348.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014350", "filing_url": "https://www.sec.gov/Archives/edgar/data/1447380/000149315226014350/0001493152-26-014350-index.htm", "headline": "MOBIVITY HOLDINGS CORP. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) will not, without unreasonable effort and expense, be able to file its Annual Report on Form 10-K for the fiscal quarter ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period due to delays in completion of the preparation and review of the financial statements for the fiscal quarter ended December 31, 2025. The Form 10-K cannot be filed within the prescribed time period because the Company\u2019s auditor requires additional time to finalize its review of the Company\u2019s financial statements to ensure adequate disclosure of the financial information required to be included in the Form 10-K. The Company has dedicated significant resources to completing the Form\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) will not, without unreasonable effort and expense, be able to file its Annual Report on Form 10-K for the fiscal quarter ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period due to delays in completion of the preparation and review of the financial statements for the fiscal quarter ended December 31, 2025. The Form 10-K cannot be filed within the prescribed time period because the Company\u2019s auditor requires additional time to finalize its review of the Company\u2019s financial statements to ensure adequate disclosure of the financial information required to be included in the Form 10-K. The Company has dedicated significant resources to completing the Form\u2026", "prior_accession": "", "prior_url": "" }, { "id": "fdcdca819725e9ed", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "MIRA PHARMACEUTICALS, INC.", "cik": 1904286, "ticker": "MIRA", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001493152-26-014001", "filing_url": "https://www.sec.gov/Archives/edgar/data/1904286/000149315226014001/0001493152-26-014001-index.htm", "headline": "MIRA PHARMACEUTICALS, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-17", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the consolidated financial statements, the Company used approximately $4.6 million of cash in operations and had a net loss of $10.4 million during the year ended December 31, 2025. These matters raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s Plans in regard to these matters are also described in Note 2. The consolidated financial statements do not include any adjustments that\u2026", "prior_accession": "0001641172-25-005313", "prior_url": "https://www.sec.gov/Archives/edgar/data/1904286/000164117225005313/form10-ka.htm" }, { "id": "d20871aa3b9632b9", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "MILESTONE SCIENTIFIC INC.", "cik": 855683, "ticker": "MLSS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 58221401.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001493152-26-014117", "filing_url": "https://www.sec.gov/Archives/edgar/data/855683/000149315226014117/0001493152-26-014117-index.htm", "headline": "MILESTONE SCIENTIFIC INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-15", "prior_form": "10-K", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "Going Concern and Liquidity Management\u2019s assessment of the Company\u2019s ability to continue as a going concern requires significant judgment and is based on estimates regarding future revenues, operating expenses, working capital requirements, timing of cash flows, and access to additional sources of capital. The Company has incurred recurring operating losses and has an accumulated deficit. In addition, the Company\u2019s available cash and cash equivalents are not sufficient to fund operations for at least twelve months from the issuance date of these financial statements without obtaining\u2026", "prior_accession": "0001437749-25-012050", "prior_url": "https://www.sec.gov/Archives/edgar/data/855683/000143774925012050/mlss20241231_10k.htm" }, { "id": "523058a3a9eeedb0", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "MILESTONE SCIENTIFIC INC.", "cik": 855683, "ticker": "MLSS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 58221401.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001493152-26-014117", "filing_url": "https://www.sec.gov/Archives/edgar/data/855683/000149315226014117/0001493152-26-014117-index.htm", "headline": "MILESTONE SCIENTIFIC INC. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Revenue recognition is a critical accounting estimate due to the judgment required in determining the timing of revenue recognition, identifying performance obligations, and estimating variable consideration, including returns and discounts.", "The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers." ], "prior_filed": "2025-04-15", "prior_form": "10-K", "similarity": 0.005, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Revenue recognition is a critical accounting estimate due to the judgment required in determining the timing of revenue recognition, identifying performance obligations, and estimating variable consideration, including returns and discounts.", "prior_accession": "0001437749-25-012050", "prior_url": "https://www.sec.gov/Archives/edgar/data/855683/000143774925012050/mlss20241231_10k.htm" }, { "id": "5b66cba09ad10b25", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "MANGOCEUTICALS, INC.", "cik": 1938046, "ticker": "MGRX", "sic_desc": "Services", "size_tier": "small", "public_float": 14725437.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014360", "filing_url": "https://www.sec.gov/Archives/edgar/data/1938046/000149315226014360/0001493152-26-014360-index.htm", "headline": "MANGOCEUTICALS, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is working diligently to complete such tasks.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is working diligently to complete such tasks.", "prior_accession": "", "prior_url": "" }, { "id": "2e76e85949c69f0e", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Longevity Health Holdings, Inc.", "cik": 1842939, "ticker": "XAGE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 25100000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001193125-26-134698", "filing_url": "https://www.sec.gov/Archives/edgar/data/1842939/000119312526134698/0001193125-26-134698-index.htm", "headline": "Longevity Health Holdings, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-06-17", "prior_form": "10-K/A", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "We have incurred substantial recurring losses from continuing operations, have used, rather than provided, cash from our continuing operations, and are dependent on additional financing to fund future operations. These conditions raise substantial doubt about our ability to continue as a going concern within one year after the date the financial statements are issued. The consolidated financial statements included elsewhere herein do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of\u2026", "prior_accession": "0000950170-25-087485", "prior_url": "https://www.sec.gov/Archives/edgar/data/1842939/000095017025087485/xage-20241231.htm" }, { "id": "0df5d5df73bdfd25", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Lomond Therapeutics Holdings, Inc.", "cik": 1900520, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-037599", "filing_url": "https://www.sec.gov/Archives/edgar/data/1900520/000121390026037599/0001213900-26-037599-index.htm", "headline": "Lomond Therapeutics Holdings, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K as of and for the year ended December 31, 2025 (the \u201cForm 10-K\u201d). The Company has determined that it is unable to file its Form 10-K within the prescribed time period without unreasonable effort or expense. The Company requires additional time to finalize, and to allow its auditors to complete the audit of, its consolidated financial statements and other information in its Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K as of and for the year ended December 31, 2025 (the \u201cForm 10-K\u201d). The Company has determined that it is unable to file its Form 10-K within the prescribed time period without unreasonable effort or expense. The Company requires additional time to finalize, and to allow its auditors to complete the audit of, its consolidated financial statements and other information in its Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "2bc8fd1244834bef", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Loan Artificial Intelligence Corp.", "cik": 1594968, "ticker": "VEST", "sic_desc": "Services", "size_tier": "small", "public_float": 1230142.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001683168-26-002506", "filing_url": "https://www.sec.gov/Archives/edgar/data/1594968/000168316826002506/0001683168-26-002506-index.htm", "headline": "Loan Artificial Intelligence Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "0f25b46d1ab79c2f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Livento Group, Inc.", "cik": 1593549, "ticker": "LIVG", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 14301080.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0002063628-26-000007", "filing_url": "https://www.sec.gov/Archives/edgar/data/1593549/000206362826000007/0002063628-26-000007-index.htm", "headline": "Livento Group, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) was unable to compile the necessary financial information required to prepare a complete filing. Thus, the Company is unable to file the periodic report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) was unable to compile the necessary financial information required to prepare a complete filing. Thus, the Company is unable to file the periodic report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period.", "prior_accession": "", "prior_url": "" }, { "id": "70fe8e01defbfe7d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Limitless X Holdings Inc.", "cik": 1803977, "ticker": "LIMX", "sic_desc": "Services", "size_tier": "small", "public_float": 2806038.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014304", "filing_url": "https://www.sec.gov/Archives/edgar/data/1803977/000149315226014304/0001493152-26-014304-index.htm", "headline": "Limitless X Holdings Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) 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 review of the financial statements for the year ended December 31, 2025 to be incorporated in the Annual Report.\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) 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 review of the financial statements for the year ended December 31, 2025 to be incorporated in the Annual Report.\u2026", "prior_accession": "", "prior_url": "" }, { "id": "a6d4632acc620af4", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Latch, Inc.", "cik": 1826000, "ticker": "LTCH", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 44700000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001826000-26-000030", "filing_url": "https://www.sec.gov/Archives/edgar/data/1826000/000182600026000030/0001826000-26-000030-index.htm", "headline": "Latch, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-11-05", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 146, "weakness_first_reported": "2025-11-05", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "If we identify any new material weaknesses in the future, any such weakness could limit our ability to prevent or detect a misstatement of our financial statements. In addition, if we are unable to assert that our internal control over financial reporting is effective, or if our independent registered public accounting firm is unable to express an unqualified opinion as to the effectiveness of our internal control over financial reporting, we may be unable to maintain compliance with securities law requirements\u2026", "prior_accession": "0001826000-25-000076", "prior_url": "https://www.sec.gov/Archives/edgar/data/1826000/000182600025000076/lat-20241231.htm" }, { "id": "06b26e6715efc6bb", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Laser Photonics Corp", "cik": 1807887, "ticker": "LASE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 26131561.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014286", "filing_url": "https://www.sec.gov/Archives/edgar/data/1807887/000149315226014286/0001493152-26-014286-index.htm", "headline": "Laser Photonics Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "53f9e11c802c7099", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "LanzaTech Global, Inc.", "cik": 1843724, "ticker": "LNZA", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 204694359.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001628280-26-022505", "filing_url": "https://www.sec.gov/Archives/edgar/data/1843724/000162828026022505/0001628280-26-022505-index.htm", "headline": "LanzaTech Global, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "These conditions and events raise substantial doubt about the Company\u2019s ability to continue as a going concern. The Company is focusing on streamlining its business priorities, taking actions to reduce its cost structure and evaluating other liquidity enhancing initiatives, including pursuing capital raising, partnership or asset-related opportunities, and other strategic options. In accordance with Accounting Standards Update (\"ASU\") No. 2014-15, \u201cDisclosure of Uncertainties about an Entity\u2019s Ability to Continue as a Going Concern (Subtopic 205-40),\u201d management has evaluated in aggregate the\u2026", "prior_accession": "0001628280-25-021129", "prior_url": "https://www.sec.gov/Archives/edgar/data/1843724/000162828025021129/lnza-20241231.htm" }, { "id": "1f8bbd5b1e4978fa", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "La Rosa Holdings Corp.", "cik": 1879403, "ticker": "LRHC", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 31933113.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-037424", "filing_url": "https://www.sec.gov/Archives/edgar/data/1879403/000121390026037424/0001213900-26-037424-index.htm", "headline": "La Rosa Holdings Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "234c558e66ad7360", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "LQR House Inc.", "cik": 1843165, "ticker": "YHC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 4637182.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-037516", "filing_url": "https://www.sec.gov/Archives/edgar/data/1843165/000121390026037516/0001213900-26-037516-index.htm", "headline": "LQR House Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable to file with the U.S. Securities and Exchange Commission (the \u201cSEC\u201d) its Annual Report on Form 10-K for the yearly period ended December 31, 2025 (the \u201cAnnual Report\u201d), within the prescribed time period without unreasonable effort or expense. The Company requires more time to complete the procedures relating to its year-end reporting process.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable to file with the U.S. Securities and Exchange Commission (the \u201cSEC\u201d) its Annual Report on Form 10-K for the yearly period ended December 31, 2025 (the \u201cAnnual Report\u201d), within the prescribed time period without unreasonable effort or expense. The Company requires more time to complete the procedures relating to its year-end reporting process.", "prior_accession": "", "prior_url": "" }, { "id": "4de39fe1f96cf169", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "LIXTE BIOTECHNOLOGY HOLDINGS, INC.", "cik": 1335105, "ticker": "NMAD", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 5195000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001493152-26-014052", "filing_url": "https://www.sec.gov/Archives/edgar/data/1335105/000149315226014052/0001493152-26-014052-index.htm", "headline": "LIXTE BIOTECHNOLOGY HOLDINGS, INC. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-03-24", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "\u2026 scale back, or eliminate its clinical development programs; curtail expenditures related to the LiGHT system; or pursue strategic alternatives, including potential asset sales or the cessation of operations. - 58 - As a result, management has concluded, and our independent registered public accounting firm has agreed with our conclusion, that there is a substantial doubt regarding the Company\u2019s ability to continue as a going concern for a period of at least 12 months beyond the filing of this Annual Report on Form 10-K. As a result, the report of our independent registered public accounting\u2026", "prior_accession": "0001641172-25-000208", "prior_url": "https://www.sec.gov/Archives/edgar/data/1335105/000164117225000208/form10-k.htm" }, { "id": "dc7164301719aa8c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Kuber Resources Corp", "cik": 1081834, "ticker": "KUBR", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 270976291.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001214659-26-004068", "filing_url": "https://www.sec.gov/Archives/edgar/data/1081834/000121465926004068/0001214659-26-004068-index.htm", "headline": "Kuber Resources Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Kuber Resources Corporation (the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Kuber Resources Corporation (the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "1b252e265377bbe8", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Korth Direct Mortgage Inc.", "cik": 1695963, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001214659-26-004061", "filing_url": "https://www.sec.gov/Archives/edgar/data/1695963/000121465926004061/0001214659-26-004061-index.htm", "headline": "Korth Direct Mortgage Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant\u2019s Report on Form 10-K for the year ended December 31, 2025, cannot be filed within the prescribed period without unreasonable effort or expense because management requires additional time to compile and verify the data required to be included in the Report. The Report will be filed no later than the fifth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant\u2019s Report on Form 10-K for the year ended December 31, 2025, cannot be filed within the prescribed period without unreasonable effort or expense because management requires additional time to compile and verify the data required to be included in the Report. The Report will be filed no later than the fifth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "c63d1fec5e36b1a8", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "KonaTel, Inc.", "cik": 845819, "ticker": "KTEL", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 10634006.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-013726", "filing_url": "https://www.sec.gov/Archives/edgar/data/845819/000149315226013726/0001493152-26-013726-index.htm", "headline": "KonaTel, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is in the process of completing its audited financial statements, and believes that the subject Annual Report will be available for filing on or before April 15, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is in the process of completing its audited financial statements, and believes that the subject Annual Report will be available for filing on or before April 15, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "a7631747f1b010d5", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Kartoon Studios, Inc.", "cik": 1355848, "ticker": "TOON", "sic_desc": "Services", "size_tier": "small", "public_float": 38373500.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001683168-26-002452", "filing_url": "https://www.sec.gov/Archives/edgar/data/1355848/000168316826002452/0001683168-26-002452-index.htm", "headline": "Kartoon Studios, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern Based on our current expected level of operating expenditures and the cash and cash equivalents on hand at December 31, 2025, management concluded that there is substantial doubt about our ability to continue as a going concern for a period of at least twelve months subsequent to the issuance of the accompanying condensed consolidated financial statements. Historically, we have financed our operations primarily through revenue generated from operations, loans and sales of our securities, and we expect to continue to seek and obtain additional capital in a similar manner going\u2026", "prior_accession": "0001683168-25-002049", "prior_url": "https://www.sec.gov/Archives/edgar/data/1355848/000168316825002049/kartoon_i10k-123124.htm" }, { "id": "b178dd1d65452fbf", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Kairos Pharma, LTD.", "cik": 1962011, "ticker": "KAPA", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 6900000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001493152-26-014159", "filing_url": "https://www.sec.gov/Archives/edgar/data/1962011/000149315226014159/0001493152-26-014159-index.htm", "headline": "Kairos Pharma, LTD. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-07-28", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As more fully described in Note 1, the Company has incurred significant losses and needs to raise additional funds to meet its obligations and sustain its operations. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The consolidated financial statements do not include any adjustments that might result from the outcome of this\u2026", "prior_accession": "0001641172-25-021134", "prior_url": "https://www.sec.gov/Archives/edgar/data/1962011/000164117225021134/form10-ka.htm" }, { "id": "d85588f7597a78db", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "KUSTOM ENTERTAINMENT, INC.", "cik": 1342958, "ticker": "KUST", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 7709155.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014112", "filing_url": "https://www.sec.gov/Archives/edgar/data/1342958/000149315226014112/0001493152-26-014112-index.htm", "headline": "KUSTOM ENTERTAINMENT, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company auditors are in the process of auditing the financial information of the Company. Due to unforeseeable circumstances financial information to be contained in registrants Form 10-K for the year ended December 31, 2025, cannot be completed on a timely basis, without incurring undue hardship and expense due to unforeseeable circumstances. The Company undertakes the responsibility to file such report no later than fifteen (15) days after its original date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company auditors are in the process of auditing the financial information of the Company. Due to unforeseeable circumstances financial information to be contained in registrants Form 10-K for the year ended December 31, 2025, cannot be completed on a timely basis, without incurring undue hardship and expense due to unforeseeable circumstances. The Company undertakes the responsibility to file such report no later than fifteen (15) days after its original date.", "prior_accession": "", "prior_url": "" }, { "id": "67ab26349e6cb277", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "KALA BIO, Inc.", "cik": 1479419, "ticker": "KALA", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 24600000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001829126-26-002931", "filing_url": "https://www.sec.gov/Archives/edgar/data/1479419/000182912626002931/0001829126-26-002931-index.htm", "headline": "KALA BIO, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) will not, without unreasonable effort and expense, be able to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201c2025 Annual Report\u201d) within the prescribed time period. The Company has undergone certain changes starting in November 2025, including significant director and officer turnover and a strategic transition in its business strategy. Additional time is needed for the Company to compile and analyze supporting documentation in order to complete its financial statement and disclosure preparation and review process to finalize the Form 10-K. The Company anticipates that it will file the Form 10-K no later than the fifteenth calendar day\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) will not, without unreasonable effort and expense, be able to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201c2025 Annual Report\u201d) within the prescribed time period. The Company has undergone certain changes starting in November 2025, including significant director and officer turnover and a strategic transition in its business strategy. Additional time is needed for the Company to compile and analyze supporting documentation in order to complete its financial statement and disclosure preparation and review process to finalize the Form 10-K. The Company anticipates that it will file the Form 10-K no later than the fifteenth calendar day\u2026", "prior_accession": "", "prior_url": "" }, { "id": "8b3f8ed933b3f419", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "JONES SODA CO.", "cik": 1083522, "ticker": "JSDA", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 31368703.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001493152-26-014195", "filing_url": "https://www.sec.gov/Archives/edgar/data/1083522/000149315226014195/0001493152-26-014195-index.htm", "headline": "JONES SODA CO. disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "not comparable", "located_in": "going-concern note", "prior_filed": "2025-05-01", "prior_form": "10-K/A", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "JONES SODA CO", "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." }, "quote": "Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the consolidated financial statements, the Company has suffered recurring losses from operations and has a net capital deficiency that raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion\u2026", "prior_accession": "0001641172-25-007974", "prior_url": "https://www.sec.gov/Archives/edgar/data/1083522/000164117225007974/form10-ka.htm" }, { "id": "323c305e93ed41cb", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "JONES SODA CO.", "cik": 1083522, "ticker": "JSDA", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 31368703.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001493152-26-014195", "filing_url": "https://www.sec.gov/Archives/edgar/data/1083522/000149315226014195/0001493152-26-014195-index.htm", "headline": "JONES SODA CO. cited accounting standards ASU 2020-06, ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2020-06", "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Early adoption is permitted for entities that have adopted ASU 2020-06.", "The adoption of ASU 2023-09 did not have a material impact on the Company\u2019s consolidated financial statements." ], "new_standards": [ "2020-06", "2023-09", "2024-01", "2024-03" ], "prior_filed": "2025-05-01", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "Early adoption is permitted for entities that have adopted ASU 2020-06.", "prior_accession": "0001641172-25-007974", "prior_url": "https://www.sec.gov/Archives/edgar/data/1083522/000164117225007974/form10-ka.htm" }, { "id": "18e7216529fec4d6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "JOCOM HOLDINGS CORP.", "cik": 1907425, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 12602990.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-013731", "filing_url": "https://www.sec.gov/Archives/edgar/data/1907425/000149315226013731/0001493152-26-013731-index.htm", "headline": "JOCOM HOLDINGS CORP. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cForm 10-K\u201d). Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-K and in order to permit the Company\u2019s independent registered public accounting firm to complete its audit of the condensed consolidated financial statements included in the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cForm 10-K\u201d). Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-K and in order to permit the Company\u2019s independent registered public accounting firm to complete its audit of the condensed consolidated financial statements included in the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "beb5c273d937aa38", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Interactive Strength, Inc.", "cik": 1785056, "ticker": "TRNR", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 8228724.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001193125-26-134836", "filing_url": "https://www.sec.gov/Archives/edgar/data/1785056/000119312526134836/0001193125-26-134836-index.htm", "headline": "Interactive Strength, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "\u2026 in Note 1 to the financial statements, the Company has incurred losses and incurred negative cash outflows from operations since inception, has an accumulated deficit and is experiencing difficulty in generating sufficient cash flow to meet its obligations and sustain its operations and does not have sufficient liquidity to repay certain outstanding loans and interest currently due, which raises substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The financial statements do not include any\u2026", "prior_accession": "0000950170-25-061094", "prior_url": "https://www.sec.gov/Archives/edgar/data/1785056/000095017025061094/trnr-20241231.htm" }, { "id": "143caad525e08750", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Interactive Strength, Inc.", "cik": 1785056, "ticker": "TRNR", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 8228724.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001193125-26-134836", "filing_url": "https://www.sec.gov/Archives/edgar/data/1785056/000119312526134836/0001193125-26-134836-index.htm", "headline": "Interactive Strength, Inc. cited accounting standards ASU 2016-02, ASU 2016-13 for the first time in this filing series", "evidence": { "adopted": [ "2016-02", "2016-13" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "Leases The Company adopted the Accounting Standards Update (\u201cASU\u201d) 2016-02, Leases (Topic 842) (\u201cASU 2016-02\u201d or \u201cASC 842\u201d) as of January 1, 2022, using the modified retrospective method and utilized the effective date as its date of initial application, with prior periods presented in accordance with previous guidance under ASC 840, Leases.", "Accounting Pronouncements Recently Adopted ASU 2016-13 On January 1, 2025, the Company adopted ASU 2016-13, \u201cFinancial Instruments \u2014 Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments\u201d (\u201cASC 326\u201d)." ], "new_standards": [ "2014-15", "2016-02", "2016-13", "2020-04", "2022-06", "2023-07", "2023-09", "2024-03" ], "prior_filed": "2025-04-30", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "Leases The Company adopted the Accounting Standards Update (\u201cASU\u201d) 2016-02, Leases (Topic 842) (\u201cASU 2016-02\u201d or \u201cASC 842\u201d) as of January 1, 2022, using the modified retrospective method and utilized the effective date as its date of initial application, with prior periods presented in accordance with previous guidance under ASC 840, Leases.", "prior_accession": "0000950170-25-061094", "prior_url": "https://www.sec.gov/Archives/edgar/data/1785056/000095017025061094/trnr-20241231.htm" }, { "id": "6407e077aecf04cb", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Intelligent Hotel Group Ltd.", "cik": 1794276, "ticker": "ZHJD", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-013920", "filing_url": "https://www.sec.gov/Archives/edgar/data/1794276/000149315226013920/0001493152-26-013920-index.htm", "headline": "Intelligent Hotel Group Ltd. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "INTELLIGENT HOTEL GROUP LTD (the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 within the prescribed timeframe without unreasonable effort or expense. The delay is primarily due to the additional time required to finalize certain financial and operational information necessary to ensure the accuracy and completeness of the Company\u2019s disclosures.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "INTELLIGENT HOTEL GROUP LTD (the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 within the prescribed timeframe without unreasonable effort or expense. The delay is primarily due to the additional time required to finalize certain financial and operational information necessary to ensure the accuracy and completeness of the Company\u2019s disclosures.", "prior_accession": "", "prior_url": "" }, { "id": "27ab6f1055079a7f", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Intelligent Group Ltd", "cik": 1916416, "ticker": "INTJ", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-31", "accession": "0001213900-26-037404", "filing_url": "https://www.sec.gov/Archives/edgar/data/1916416/000121390026037404/0001213900-26-037404-index.htm", "headline": "Intelligent Group Ltd cited accounting standards ASU 2016-13, ASU 2018-19, ASU 2019-04, ASU 2019-05, ASU 2019-11, ASU 2020-02, ASU 2020-03 for the first time in this filing series", "evidence": { "adopted": [ "2016-13", "2018-19", "2019-04", "2019-05", "2019-11", "2020-02", "2020-03" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "On December 1, 2023, the Group adopted ASU 2016-13, \u201cFinancial Instruments \u2013 Credit Losses (Topic 326): Measurement on Credit Losses on Financial Instruments\u201d, including certain subsequent amendments, transitional guidance and other interpretive guidance within ASU 2018-19, ASU 2019-04, ASU 2019-05, ASU 2019-11, ASU 2020-02 and ASU 2020-03 (collectively, including ASU 2016-13, \u201cASC 326\u201d).", "On December 1, 2023, the Group adopted ASU 2016-13, \u201cFinancial Instruments \u2013 Credit Losses (Topic 326): Measurement on Credit Losses on Financial Instruments\u201d, including certain subsequent amendments, transitional guidance and other interpretive guidance within ASU 2018-19, ASU 2019-04, ASU 2019-05, ASU 2019-11, ASU 2020-02 and ASU 2020-03 (collectively, including ASU 2016-13, \u201cASC 326\u201d).", "On December 1, 2023, the Group adopted ASU 2016-13, \u201cFinancial Instruments \u2013 Credit Losses (Topic 326): Measurement on Credit Losses on Financial Instruments\u201d, including certain subsequent amendments, transitional guidance and other interpretive guidance within ASU 2018-19, ASU 2019-04, ASU 2019-05, ASU 2019-11, ASU 2020-02 and ASU 2020-03 (collectively, including ASU 2016-13, \u201cASC 326\u201d)." ], "new_standards": [ "2016-13", "2018-19", "2019-04", "2019-05", "2019-11", "2020-02", "2020-03", "2023-07", "2023-09", "2024-03", "2025-01", "2025-05" ], "prior_filed": "2025-08-21", "prior_form": "20-F/A", "restates_existing_policy": false, "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." }, "quote": "On December 1, 2023, the Group adopted ASU 2016-13, \u201cFinancial Instruments \u2013 Credit Losses (Topic 326): Measurement on Credit Losses on Financial Instruments\u201d, including certain subsequent amendments, transitional guidance and other interpretive guidance within ASU 2018-19, ASU 2019-04, ASU 2019-05, ASU 2019-11, ASU 2020-02 and ASU 2020-03 (collectively, including ASU 2016-13, \u201cASC 326\u201d).", "prior_accession": "0001213900-25-079157", "prior_url": "https://www.sec.gov/Archives/edgar/data/1916416/000121390025079157/ea0254142-20fa1_intelligen.htm" }, { "id": "9aed593d53294af3", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Infleqtion, Inc.", "cik": 2007825, "ticker": "", "sic_desc": "Services", "size_tier": "mid", "public_float": 426448980.0, "form": "8-K/A", "filed": "2026-03-31", "accession": "0001193125-26-134682", "filing_url": "https://www.sec.gov/Archives/edgar/data/2007825/000119312526134682/0001193125-26-134682-index.htm", "headline": "Infleqtion, Inc. dismissed its auditor and engaged KPMG", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "KPMG", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "75a937e7c7c48169", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "IWAC Holding Co Inc.", "cik": 2033522, "ticker": "", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001104659-26-037881", "filing_url": "https://www.sec.gov/Archives/edgar/data/2033522/000110465926037881/0001104659-26-037881-index.htm", "headline": "IWAC Holding Co Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is working diligently and plans to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) as soon as practicable. The Company requires additional time to complete its financial statements preparation and review process, and has determined that it is unable, without unreasonable effort or expense, to file its Annual Report within the prescribed time period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is working diligently and plans to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) as soon as practicable. The Company requires additional time to complete its financial statements preparation and review process, and has determined that it is unable, without unreasonable effort or expense, to file its Annual Report within the prescribed time period.", "prior_accession": "", "prior_url": "" }, { "id": "92b33f63ec57448b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "IT TECH PACKAGING, INC.", "cik": 1358190, "ticker": "ITP", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2190567.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-036737", "filing_url": "https://www.sec.gov/Archives/edgar/data/1358190/000121390026036737/0001213900-26-036737-index.htm", "headline": "IT TECH PACKAGING, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) on Form 10-K could not be filed within the prescribed time period due to the fact that the Company was unable to finalize its financial results as well as the disclosure requirements of Form 10-K without unreasonable expense or effort. As a result, the Company could not solicit and obtain the necessary review of the Form 10-K in a timely fashion prior to the due date of the report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) on Form 10-K could not be filed within the prescribed time period due to the fact that the Company was unable to finalize its financial results as well as the disclosure requirements of Form 10-K without unreasonable expense or effort. As a result, the Company could not solicit and obtain the necessary review of the Form 10-K in a timely fashion prior to the due date of the report.", "prior_accession": "", "prior_url": "" }, { "id": "d7250511c1a54347", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "IO Biotech, Inc.", "cik": 1865494, "ticker": "IOBTQ", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 60600000.0, "form": "8-K", "filed": "2026-03-31", "accession": "0001193125-26-133331", "filing_url": "https://www.sec.gov/Archives/edgar/data/1865494/000119312526133331/0001193125-26-133331-index.htm", "headline": "IO Biotech, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bf6d93a88be2fadd", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "INTEGRATED RAIL & RESOURCES INC.", "cik": 2044112, "ticker": "", "sic_desc": "Real estate", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-31", "accession": "0001213900-26-037367", "filing_url": "https://www.sec.gov/Archives/edgar/data/2044112/000121390026037367/0001213900-26-037367-index.htm", "headline": "INTEGRATED RAIL & RESOURCES INC.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3250ef6aa19baf90", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "INSPIRE VETERINARY PARTNERS, INC.", "cik": 1939365, "ticker": "IVPR", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "small", "public_float": 6214608.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-037456", "filing_url": "https://www.sec.gov/Archives/edgar/data/1939365/000121390026037456/0001213900-26-037456-index.htm", "headline": "INSPIRE VETERINARY PARTNERS, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "295881e90aac6f14", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "INNOVATIVE FOOD HOLDINGS INC", "cik": 312257, "ticker": "IVFH", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 32730248.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001185185-26-001180", "filing_url": "https://www.sec.gov/Archives/edgar/data/312257/000118518526001180/0001185185-26-001180-index.htm", "headline": "INNOVATIVE FOOD HOLDINGS INC reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-20", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "As of December 31, 2025, we have identified material weakness existing in the Company\u2019s internal control over financial reporting related to information technology general controls over certain applications that support the Company\u2019s financial reporting processes. We are working to remediate the material weaknesses as further discussed in Item 9A of this Amended 2024 Annual Report. If we cannot successfully remediate identified control deficiencies, including any current or future material weaknesses in our\u2026", "prior_accession": "0001185185-25-000204", "prior_url": "https://www.sec.gov/Archives/edgar/data/312257/000118518525000204/ivfh10k123124.htm" }, { "id": "450f0158810f8588", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "INFINITE GROUP INC", "cik": 884650, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001654954-26-003087", "filing_url": "https://www.sec.gov/Archives/edgar/data/884650/000165495426003087/0001654954-26-003087-index.htm", "headline": "INFINITE GROUP INC filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "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 period 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 period ended December 31, 2025, to be incorporated in the Annual\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \"Registrant\") was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the period 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 period ended December 31, 2025, to be incorporated in the Annual\u2026", "prior_accession": "", "prior_url": "" }, { "id": "001195a65f2b5ac5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "IIOT-OXYS, Inc.", "cik": 1290658, "ticker": "ITOX", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 600813.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001683168-26-002490", "filing_url": "https://www.sec.gov/Archives/edgar/data/1290658/000168316826002490/0001683168-26-002490-index.htm", "headline": "IIOT-OXYS, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company has been unable to complete the review process with the auditor.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company has been unable to complete the review process with the auditor.", "prior_accession": "", "prior_url": "" }, { "id": "0ee4cf822e3e9e2c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "IGTA Merger Sub Ltd", "cik": 1997698, "ticker": "", "sic_desc": "Computer services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-036963", "filing_url": "https://www.sec.gov/Archives/edgar/data/1997698/000121390026036963/0001213900-26-036963-index.htm", "headline": "IGTA Merger Sub Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "IGTA Merger Sub Limited (the \u201cRegistrant\u201d) 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 \u201cForm 10-K\u201d) by March 31, 2026, the filing date applicable to smaller reporting companies, due to a delay experienced by the Registrant in completing its financial statement in the Form 10-K. The Registrant anticipates that it will file the Form 10-K no later than the fifteenth 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." }, "quote": "IGTA Merger Sub Limited (the \u201cRegistrant\u201d) 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 \u201cForm 10-K\u201d) by March 31, 2026, the filing date applicable to smaller reporting companies, due to a delay experienced by the Registrant in completing its financial statement in the Form 10-K. The Registrant anticipates that it will file the Form 10-K no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "2d8c1c4986fd4714", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Hyperscale Data, Inc.", "cik": 896493, "ticker": "GPUS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 12100000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001214659-26-004111", "filing_url": "https://www.sec.gov/Archives/edgar/data/896493/000121465926004111/0001214659-26-004111-index.htm", "headline": "Hyperscale Data, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review of the information required to be presented in the Form 10-K for the fiscal year ended December 31, 2025 has imposed requirements that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense to the registrant.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review of the information required to be presented in the Form 10-K for the fiscal year ended December 31, 2025 has imposed requirements that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense to the registrant.", "prior_accession": "", "prior_url": "" }, { "id": "22ce9af381d54bb8", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Hughes Satellite Systems Corp", "cik": 1533758, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001104659-26-037214", "filing_url": "https://www.sec.gov/Archives/edgar/data/1533758/000110465926037214/0001104659-26-037214-index.htm", "headline": "Hughes Satellite Systems Corp disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-12", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As discussed in Note 1 to the consolidated financial statements, the Company has significant debts maturing in 2026 and does not currently have the necessary cash on hand, projected cash flows, or committed financing to fund its obligations for at least twelve months from the issuance of these consolidated financial statements that raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The consolidated financial statements do not include any adjustments that might result from the outcome of this\u2026", "prior_accession": "0001558370-25-002821", "prior_url": "https://www.sec.gov/Archives/edgar/data/1533758/000155837025002821/hssc-20241231x10k.htm" }, { "id": "fffd1b5ed52233a5", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "HireQuest, Inc.", "cik": 1140102, "ticker": "HQI", "sic_desc": "Services", "size_tier": "small", "public_float": 66100000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001437749-26-010435", "filing_url": "https://www.sec.gov/Archives/edgar/data/1140102/000143774926010435/0001437749-26-010435-index.htm", "headline": "HireQuest, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-27", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 4, "weakness_days_reported": 1477, "weakness_first_reported": "2022-03-15", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Accordingly, management has concluded that the material weakness has been effectively remediated as of December 31, 2025. Management\u2019s Conclusion on Internal Control Over Financial Reporting Based on the evaluation described above, management concluded that the Company\u2019s internal control over financial reporting was effective as of December 31, 2025. Changes in Internal Control Over Financial Reporting During the quarter ended December 31, 2025, there were no changes in the Company\u2019s internal control over\u2026", "prior_accession": "0001437749-25-009646", "prior_url": "https://www.sec.gov/Archives/edgar/data/1140102/000143774925009646/hqi20241231_10k.htm" }, { "id": "e6574ef45ec557df", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Healthcare Triangle, Inc.", "cik": 1839285, "ticker": "HCTI", "sic_desc": "Services", "size_tier": "small", "public_float": 40659512.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-037659", "filing_url": "https://www.sec.gov/Archives/edgar/data/1839285/000121390026037659/0001213900-26-037659-index.htm", "headline": "Healthcare Triangle, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant could not complete the filing of its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) due to a delay in obtaining and compiling information required to be included in the Form 10-K, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant could not complete the filing of its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) due to a delay in obtaining and compiling information required to be included in the Form 10-K, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "1e33b81a5b440950", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "HUMITECH INTERNATIONAL GROUP INC", "cik": 1170839, "ticker": "HTHL", "sic_desc": "Wholesale trade", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001829126-26-002947", "filing_url": "https://www.sec.gov/Archives/edgar/data/1170839/000182912626002947/0001829126-26-002947-index.htm", "headline": "HUMITECH INTERNATIONAL GROUP INC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company was unable to compile the necessary financial information required to prepare a complete the Annual filing on Form 10-K. The Company would be unable to file the periodic report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period. 1\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company was unable to compile the necessary financial information required to prepare a complete the Annual filing on Form 10-K. The Company would be unable to file the periodic report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period. 1\u2026", "prior_accession": "", "prior_url": "" }, { "id": "173a645f5b02cfd2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "HIGH WIRE NETWORKS, INC.", "cik": 1413891, "ticker": "HWNI", "sic_desc": "Telecommunications", "size_tier": "small", "public_float": 3130791.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001683168-26-002508", "filing_url": "https://www.sec.gov/Archives/edgar/data/1413891/000168316826002508/0001683168-26-002508-index.htm", "headline": "HIGH WIRE NETWORKS, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d). The compilation, dissemination and review of the information required to be presented in the Form 10-K for the relevant fiscal year has imposed time constraints that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such annual report no later than 15 days after its original due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d). The compilation, dissemination and review of the information required to be presented in the Form 10-K for the relevant fiscal year has imposed time constraints that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such annual report no later than 15 days after its original due date.", "prior_accession": "", "prior_url": "" }, { "id": "8ada7fa63453308d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GridAI Technologies Corp.", "cik": 1604191, "ticker": "GRDX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 14900000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001104659-26-037700", "filing_url": "https://www.sec.gov/Archives/edgar/data/1604191/000110465926037700/0001104659-26-037700-index.htm", "headline": "GridAI Technologies Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "We are currently reviewing the accounting treatment and other information related to our recent acquisition of GridAI Corp. Due to the complexity of this matter, we require additional time to ensure that the financial statements are accurately presented in accordance with the relevant accounting standards. As such, we are requesting an extension for filing of our 10-K Annual Report for the year ended December 31, 2025.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "We are currently reviewing the accounting treatment and other information related to our recent acquisition of GridAI Corp. Due to the complexity of this matter, we require additional time to ensure that the financial statements are accurately presented in accordance with the relevant accounting standards. As such, we are requesting an extension for filing of our 10-K Annual Report for the year ended December 31, 2025.", "prior_accession": "", "prior_url": "" }, { "id": "4cceb94168e91d74", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Greenwich LifeSciences, Inc.", "cik": 1799788, "ticker": "GLSI", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 101000000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014218", "filing_url": "https://www.sec.gov/Archives/edgar/data/1799788/000149315226014218/0001493152-26-014218-index.htm", "headline": "Greenwich LifeSciences, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "d76ffd5d81de3708", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Greenwave Technology Solutions, Inc.", "cik": 1589149, "ticker": "GWAV", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 19426520.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014122", "filing_url": "https://www.sec.gov/Archives/edgar/data/1589149/000149315226014122/0001493152-26-014122-index.htm", "headline": "Greenwave Technology Solutions, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for its year ended December 31, 2025 by the prescribed date without unreasonable effort or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for its year ended December 31, 2025 by the prescribed date without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "4ee4c9c82758317a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Go Go Buyers, Inc.", "cik": 1842563, "ticker": "", "sic_desc": "Computer services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001842563-26-000002", "filing_url": "https://www.sec.gov/Archives/edgar/data/1842563/000184256326000002/0001842563-26-000002-index.htm", "headline": "Go Go Buyers, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant\u2019s annual report on Form 10-K for the year ended December 31, 2025, could not be filed within the prescribed time period because the Company needs additional time to complete the financial statements and to prepare the Form 10-K. The registrant anticipates that it will require no more than the additional 15 days allowed to complete and file the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant\u2019s annual report on Form 10-K for the year ended December 31, 2025, could not be filed within the prescribed time period because the Company needs additional time to complete the financial statements and to prepare the Form 10-K. The registrant anticipates that it will require no more than the additional 15 days allowed to complete and file the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "c2738ad56412cfed", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Global Interactive Technologies, Inc.", "cik": 1911545, "ticker": "GITS", "sic_desc": "Computer services", "size_tier": "small", "public_float": 10587362.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-013858", "filing_url": "https://www.sec.gov/Archives/edgar/data/1911545/000149315226013858/0001493152-26-013858-index.htm", "headline": "Global Interactive Technologies, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025, by the prescribed due date. The Company has substantially completed the preparation of its financial statements and related disclosures; however, additional time is required for the completion of audit procedures by the Company\u2019s independent registered public accounting firm. The Registrant is working closely with its independent registered public accounting firm and expects to file its Form 10-K within the prescribed extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025, by the prescribed due date. The Company has substantially completed the preparation of its financial statements and related disclosures; however, additional time is required for the completion of audit procedures by the Company\u2019s independent registered public accounting firm. The Registrant is working closely with its independent registered public accounting firm and expects to file its Form 10-K within the prescribed extension period.", "prior_accession": "", "prior_url": "" }, { "id": "dd17aeabff993f11", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Global Industry Products, Corp.", "cik": 1466369, "ticker": "", "sic_desc": "Wholesale trade", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001065949-26-000024", "filing_url": "https://www.sec.gov/Archives/edgar/data/1466369/000106594926000024/0001065949-26-000024-index.htm", "headline": "Global Industry Products, Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(\u201cRegistrant\u201d) was unable without unreasonable effort and expense to prepare its accounting records and schedules in sufficient time to allow its accountants to complete their review of the Registrant\u2019s financial statements for the period ended December 31, 2025 before the required filing date for the Annual Report on Form 10-K. The Registrant intends to file the subject Annual Report on Form 10-K on or before the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(\u201cRegistrant\u201d) was unable without unreasonable effort and expense to prepare its accounting records and schedules in sufficient time to allow its accountants to complete their review of the Registrant\u2019s financial statements for the period ended December 31, 2025 before the required filing date for the Annual Report on Form 10-K. The Registrant intends to file the subject Annual Report on Form 10-K on or before the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "7fa1751d71b5a7a0", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Global AI, Inc.", "cik": 1473490, "ticker": "GLAI", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 20197564.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-013927", "filing_url": "https://www.sec.gov/Archives/edgar/data/1473490/000149315226013927/0001493152-26-013927-index.htm", "headline": "Global AI, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) by the March 31, 2026 filing date. As previously disclosed by the Company in its current report on Form 8-K filed with the Securities and Exchange Commission on March 26, 2026, the Company\u2019s independent registered public accounting firm resigned from its position on March 24, 2026 due to reasons unrelated to the Company. The Company subsequently engaged a new independent registered public accounting firm.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) by the March 31, 2026 filing date. As previously disclosed by the Company in its current report on Form 8-K filed with the Securities and Exchange Commission on March 26, 2026, the Company\u2019s independent registered public accounting firm resigned from its position on March 24, 2026 due to reasons unrelated to the Company. The Company subsequently engaged a new independent registered public accounting firm.", "prior_accession": "", "prior_url": "" }, { "id": "66880e41464db0d2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GeoVax Labs, Inc.", "cik": 832489, "ticker": "GOVX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 13723592.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001437749-26-010722", "filing_url": "https://www.sec.gov/Archives/edgar/data/832489/000143774926010722/0001437749-26-010722-index.htm", "headline": "GeoVax Labs, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it will not be able to file its Annual Report on Form 10-K for its fiscal year ended December 31, 2025 by March 31, 2026, the original due date for such filing, without unreasonable effort or expense, due to delays in compiling and reviewing certain information to be included in the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it will not be able to file its Annual Report on Form 10-K for its fiscal year ended December 31, 2025 by March 31, 2026, the original due date for such filing, without unreasonable effort or expense, due to delays in compiling and reviewing certain information to be included in the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "ec507a6b91695c67", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "GeoPark Ltd", "cik": 1464591, "ticker": "GPRK", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-31", "accession": "0001104659-26-037819", "filing_url": "https://www.sec.gov/Archives/edgar/data/1464591/000110465926037819/0001104659-26-037819-index.htm", "headline": "GeoPark Ltd reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-02", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 733, "weakness_first_reported": "2024-03-28", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this assessment, management believes that, as of December 31, 2025, its internal control over financial reporting was effective based on those criteria. 127 Table of Contents Moreover, on October 16, 2025, we acquired operated working interests in the Loma Jarillosa Este and Puesto Silva Oeste Blocks in the Vaca Muerta shale formation in Argentina (the \u201cAcquired Business\u201d). For further information please see \u201cItem 4. Information on the Company\u2014B. Business Overview\u2014Acquisition in Argentina\u2019s Vaca Muerta\u2026", "prior_accession": "0001558370-25-004328", "prior_url": "https://www.sec.gov/Archives/edgar/data/1464591/000155837025004328/gprk-20241231x20f.htm" }, { "id": "595df0f7191a8ead", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Gaucho Group Holdings, Inc.", "cik": 1559998, "ticker": "", "sic_desc": "Land subdividers and developers", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014250", "filing_url": "https://www.sec.gov/Archives/edgar/data/1559998/000149315226014250/0001493152-26-014250-index.htm", "headline": "Gaucho Group Holdings, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the year ended December 31, 2025 within the prescribed time period. As previously disclosed in its Current Report on Form 8-K filed with the Securities and Exchange Commission (\u201cSEC\u201d) on November 12, 2024, on the same day, the Company filed a voluntary petition (the \u201cChapter 11 Reorganization\u201d) in the United States Bankruptcy Court for the Southern District of Florida seeking relief under Chapter 11 of Title 11 of the United States Code . On June 16, 2025, the Company successfully emerged from Chapter 11 under court approval. The Company is working with its auditors and other\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the year ended December 31, 2025 within the prescribed time period. As previously disclosed in its Current Report on Form 8-K filed with the Securities and Exchange Commission (\u201cSEC\u201d) on November 12, 2024, on the same day, the Company filed a voluntary petition (the \u201cChapter 11 Reorganization\u201d) in the United States Bankruptcy Court for the Southern District of Florida seeking relief under Chapter 11 of Title 11 of the United States Code . On June 16, 2025, the Company successfully emerged from Chapter 11 under court approval. The Company is working with its auditors and other\u2026", "prior_accession": "", "prior_url": "" }, { "id": "881dc1b1c8f7648e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GameSquare Holdings, Inc.", "cik": 1714562, "ticker": "GAME", "sic_desc": "Services", "size_tier": "small", "public_float": 25391698.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-013857", "filing_url": "https://www.sec.gov/Archives/edgar/data/1714562/000149315226013857/0001493152-26-013857-index.htm", "headline": "GameSquare Holdings, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is in the process of preparing and reviewing the financial and other information for its Annual Report on Form 10-K for the year ended December 31, 2025, and does not expect the report will be finalized for filing by the prescribed due date without unreasonable effort or expense. The Company\u2019s independent registered public accounting firm has requested additional time to complete its audit procedures and review of the report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is in the process of preparing and reviewing the financial and other information for its Annual Report on Form 10-K for the year ended December 31, 2025, and does not expect the report will be finalized for filing by the prescribed due date without unreasonable effort or expense. The Company\u2019s independent registered public accounting firm has requested additional time to complete its audit procedures and review of the report.", "prior_accession": "", "prior_url": "" }, { "id": "3a26a2000a7f888c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GUOCHUN INTERNATIONAL INC.", "cik": 1765048, "ticker": "GCGJ", "sic_desc": "Computer services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001765048-26-000004", "filing_url": "https://www.sec.gov/Archives/edgar/data/1765048/000176504826000004/0001765048-26-000004-index.htm", "headline": "GUOCHUN INTERNATIONAL INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d). Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-K and in order to permit the Company\u2019s independent registered public accounting firm to complete its review of the financial statements included in the Form 10-K. The registrant undertakes the responsibility to file such annual report no later than fifteenth calendar day after its prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d). Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-K and in order to permit the Company\u2019s independent registered public accounting firm to complete its review of the financial statements included in the Form 10-K. The registrant undertakes the responsibility to file such annual report no later than fifteenth calendar day after its prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "da399182ffaaa2fe", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "GUIDED THERAPEUTICS INC", "cik": 924515, "ticker": "GTHP", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 10518265.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001477932-26-001723", "filing_url": "https://www.sec.gov/Archives/edgar/data/924515/000147793226001723/0001477932-26-001723-index.htm", "headline": "GUIDED THERAPEUTICS INC cited accounting standard ASU 2020-06 for the first time in this filing series", "evidence": { "adopted": [ "2020-06" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Early adoption is permitted for entities that have adopted ASU 2020-06." ], "new_standards": [ "2020-06", "2024-04", "2025-01" ], "prior_filed": "2025-03-31", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Early adoption is permitted for entities that have adopted ASU 2020-06.", "prior_accession": "0001477932-25-002200", "prior_url": "https://www.sec.gov/Archives/edgar/data/924515/000147793225002200/gthp_10k.htm" }, { "id": "e1c211fa9311b6ef", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GOLDENWELL BIOTECH, INC.", "cik": 1800373, "ticker": "GWLL", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 14520000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001477932-26-001748", "filing_url": "https://www.sec.gov/Archives/edgar/data/1800373/000147793226001748/0001477932-26-001748-index.htm", "headline": "GOLDENWELL BIOTECH, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Annual Report on Form 10-K for the fiscal year ended December 31, 2025. Registrant expects to file the Annual Report on or before April 15, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Annual Report on Form 10-K for the fiscal year ended December 31, 2025. Registrant expects to file the Annual Report on or before April 15, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "7da27a75d7956bba", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GBT Technologies Inc.", "cik": 1471781, "ticker": "GTCH", "sic_desc": "Services", "size_tier": "small", "public_float": 1955187.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001731122-26-000505", "filing_url": "https://www.sec.gov/Archives/edgar/data/1471781/000173112226000505/0001731122-26-000505-index.htm", "headline": "GBT Technologies Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company\u2019s Annual Report on Form 10-K for the annual period ended December 31, 2025 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company\u2019s Annual Report on Form 10-K for the annual period ended December 31, 2025 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "86046e5b337c1bee", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "GALECTIN THERAPEUTICS INC", "cik": 1133416, "ticker": "GALT", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 112000000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001140361-26-012155", "filing_url": "https://www.sec.gov/Archives/edgar/data/1133416/000114036126012155/0001140361-26-012155-index.htm", "headline": "GALECTIN THERAPEUTICS INC's going-concern disclosure changed", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "risk_factor_only", "current_state_label": "Risk-factor language only", "direction": "eased", "located_in": "risk factors / forward-looking statements only", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "There can be no assurance that we will be able to secure the necessary financing, reach agreement with the FDA on trial design, or successfully execute a Phase 3 clinical trial even if we determine to pursue one. We have from time to time faced substantial doubt about our ability to continue as a going concern. In 2025, we experienced net losses of $29.7 million, had no revenue from operations, and used $23.9 million in cash to fund our operations. Although management believes that we have sufficient cash to cover operating expenses requiring cash for a period of 12 months from the date of\u2026", "prior_accession": "0001140361-25-011169", "prior_url": "https://www.sec.gov/Archives/edgar/data/1133416/000114036125011169/ef20039001_10k.htm" }, { "id": "899d5fb7cda90137", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "GALECTIN THERAPEUTICS INC", "cik": 1133416, "ticker": "GALT", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 112000000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001140361-26-012155", "filing_url": "https://www.sec.gov/Archives/edgar/data/1133416/000114036126012155/0001140361-26-012155-index.htm", "headline": "GALECTIN THERAPEUTICS INC reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "While the material weakness did not result in any misstatement in our consolidated financial statements, we cannot assure you that additional material weaknesses will not arise in the future or that we will be able to remediate the identified material weakness in a timely manner. If we are unable to remediate this material weakness, or if we identify additional material weaknesses in our internal control over financial reporting, we may not be able to accurately or timely report our financial condition or results\u2026", "prior_accession": "0001140361-25-011169", "prior_url": "https://www.sec.gov/Archives/edgar/data/1133416/000114036125011169/ef20039001_10k.htm" }, { "id": "884cf978828ee499", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Fyntechnical Innovations Inc", "cik": 1497230, "ticker": "FYNN", "sic_desc": "Services", "size_tier": "small", "public_float": 3816733.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001520138-26-000095", "filing_url": "https://www.sec.gov/Archives/edgar/data/1497230/000152013826000095/0001520138-26-000095-index.htm", "headline": "Fyntechnical Innovations Inc told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company was unable to compile the necessary financial information required to prepare a complete filing. Thus, the Company would be unable to file the annual report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company was unable to compile the necessary financial information required to prepare a complete filing. Thus, the Company would be unable to file the annual report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period.", "prior_accession": "", "prior_url": "" }, { "id": "43769869bdaebf37", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Fluent, Inc.", "cik": 1460329, "ticker": "FLNT", "sic_desc": "Services", "size_tier": "small", "public_float": 27800000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001437749-26-010679", "filing_url": "https://www.sec.gov/Archives/edgar/data/1460329/000143774926010679/0001437749-26-010679-index.htm", "headline": "Fluent, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "However, we have a history of not meeting our forecasts, and any substantial deviations from our forecasts could adversely affect our liquidity and ability to access financing. Based upon the foregoing, management has concluded that there exists a substantial doubt about our ability to continue as a going concern. On January 31, 2026, we completed the sale of our Call Solutions business, which we expect will improve cash flow by ceasing on-going losses related to that business and receiving monthly seller note payments of $0.1 million for 36 months. Further, we expect the transaction will\u2026", "prior_accession": "0001437749-25-010194", "prior_url": "https://www.sec.gov/Archives/edgar/data/1460329/000143774925010194/flnt20241231_10k.htm" }, { "id": "f2897ea582ec561a", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "First Guaranty Bancshares, Inc.", "cik": 1408534, "ticker": "FGBIP", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 50673000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001408534-26-000021", "filing_url": "https://www.sec.gov/Archives/edgar/data/1408534/000140853426000021/0001408534-26-000021-index.htm", "headline": "First Guaranty Bancshares, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-17", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "As previously reported in Part I, Item 4 of our Quarterly Report on Form 10-Q for the quarter ended June 30, 2025, management identified a material weakness in our internal control over financial reporting. Management determined that First Guaranty did not effectively perform controls on a timely basis relating to the loan operations quality control review function for new loans originated during the period. Several remediation steps were taken which included new leadership, additional staff, and enhanced\u2026", "prior_accession": "0001408534-25-000015", "prior_url": "https://www.sec.gov/Archives/edgar/data/1408534/000140853425000015/fgbi-20241231.htm" }, { "id": "b2a93720c4c53727", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "FRP HOLDINGS, INC.", "cik": 844059, "ticker": "FRPH", "sic_desc": "Real estate", "size_tier": "mid", "public_float": 415362228.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0000844059-26-000026", "filing_url": "https://www.sec.gov/Archives/edgar/data/844059/000084405926000026/0000844059-26-000026-index.htm", "headline": "FRP HOLDINGS, INC. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) by the prescribed due date. The Company requires additional time to finalize its consolidated financial statements and related disclosures, and the auditor requires additional time to complete the audit of the Company\u2019s consolidated financial statements as of and for the year ended December 31, 2025. This delay in filing is not the result of any disagreements with the Company\u2019s independent auditors on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) by the prescribed due date. The Company requires additional time to finalize its consolidated financial statements and related disclosures, and the auditor requires additional time to complete the audit of the Company\u2019s consolidated financial statements as of and for the year ended December 31, 2025. This delay in filing is not the result of any disagreements with the Company\u2019s independent auditors on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b8202b84d5ce75eb", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "FOXO TECHNOLOGIES INC.", "cik": 1812360, "ticker": "FOXO", "sic_desc": "Commercial physical and biological research", "size_tier": "small", "public_float": 2653834.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014046", "filing_url": "https://www.sec.gov/Archives/edgar/data/1812360/000149315226014046/0001493152-26-014046-index.htm", "headline": "FOXO TECHNOLOGIES INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company expects to file its Form 10-K on or prior to the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company expects to file its Form 10-K on or prior to the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "366628ff50a180b8", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "FORGE INNOVATION DEVELOPMENT CORP.", "cik": 1687919, "ticker": "FGNV", "sic_desc": "Land subdividers and developers", "size_tier": "small", "public_float": 16637252.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014103", "filing_url": "https://www.sec.gov/Archives/edgar/data/1687919/000149315226014103/0001493152-26-014103-index.htm", "headline": "FORGE INNOVATION DEVELOPMENT CORP. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) was unable to obtain the necessary financial information required to complete its annual report for the year ending December 31, 2025. As a result, the Company will be unable to file the Form 10-K in a timely manner without unreasonable effort or expense. The Company anticipates submitting the filing within the extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) was unable to obtain the necessary financial information required to complete its annual report for the year ending December 31, 2025. As a result, the Company will be unable to file the Form 10-K in a timely manner without unreasonable effort or expense. The Company anticipates submitting the filing within the extension period.", "prior_accession": "", "prior_url": "" }, { "id": "2b5bb5ac7c505066", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "FLEXIBLE SOLUTIONS INTERNATIONAL INC", "cik": 1069394, "ticker": "FSI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 41033724.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014305", "filing_url": "https://www.sec.gov/Archives/edgar/data/1069394/000149315226014305/0001493152-26-014305-index.htm", "headline": "FLEXIBLE SOLUTIONS INTERNATIONAL INC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The delay is due to the Company\u2019s inability to provide certain requested documentation and supporting schedules to its independent registered public accounting firm in a timely manner. As a result of this delay in receiving the necessary information, the auditors have not had sufficient time to complete their audit procedures.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The delay is due to the Company\u2019s inability to provide certain requested documentation and supporting schedules to its independent registered public accounting firm in a timely manner. As a result of this delay in receiving the necessary information, the auditors have not had sufficient time to complete their audit procedures.", "prior_accession": "", "prior_url": "" }, { "id": "954a36648ae69dd0", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "FGI Industries Ltd.", "cik": 1864943, "ticker": "FGI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2871584.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001628280-26-022432", "filing_url": "https://www.sec.gov/Archives/edgar/data/1864943/000162828026022432/0001628280-26-022432-index.htm", "headline": "FGI Industries Ltd. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense because it requires additional time to complete its year-end financial reporting process.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense because it requires additional time to complete its year-end financial reporting process.", "prior_accession": "", "prior_url": "" }, { "id": "f6d082c1254d6ad6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "FARMHOUSE, INC. /NV", "cik": 1811999, "ticker": "FMHS", "sic_desc": "Computer services", "size_tier": "small", "public_float": 1078800.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001096906-26-000413", "filing_url": "https://www.sec.gov/Archives/edgar/data/1811999/000109690626000413/0001096906-26-000413-index.htm", "headline": "FARMHOUSE, INC. /NV told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 within the prescribed time period due to additional time required to complete the preparation and review of its financial statements, including related disclosures and audit procedures.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 within the prescribed time period due to additional time required to complete the preparation and review of its financial statements, including related disclosures and audit procedures.", "prior_accession": "", "prior_url": "" }, { "id": "28b735a9e794d75b", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "FARADAY FUTURE INTELLIGENT ELECTRIC INC.", "cik": 1805521, "ticker": "FFAI", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 223500520.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001628280-26-022509", "filing_url": "https://www.sec.gov/Archives/edgar/data/1805521/000162828026022509/0001628280-26-022509-index.htm", "headline": "FARADAY FUTURE INTELLIGENT ELECTRIC INC. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Going Concern Conditions Raising Substantial Doubt We have evaluated whether conditions and events, considered in the aggregate, raise substantial doubt about our ability to continue as a going concern within one year after the date that the Consolidated Financial Statements are issued. In accordance with ASC 205-40, Presentation of Financial Statements \u2014 Going Concern, management considered our recurring losses from operations since inception and continued cash outflows from operating activities. Based on this evaluation, we concluded that substantial doubt exists regarding our ability to\u2026", "prior_accession": "0001628280-25-015548", "prior_url": "https://www.sec.gov/Archives/edgar/data/1805521/000162828025015548/ffie-20241231.htm" }, { "id": "4d13ca91a2a10cc1", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "FARADAY FUTURE INTELLIGENT ELECTRIC INC.", "cik": 1805521, "ticker": "FFAI", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 223500520.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001628280-26-022509", "filing_url": "https://www.sec.gov/Archives/edgar/data/1805521/000162828026022509/0001628280-26-022509-index.htm", "headline": "FARADAY FUTURE INTELLIGENT ELECTRIC INC. cited accounting standard ASU 2020-06 for the first time in this filing series", "evidence": { "adopted": [ "2020-06" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Early adoption is permitted, provided ASU 2020-06 has been adopted." ], "new_standards": [ "2020-06", "2023-08", "2024-03", "2024-04", "2025-06", "2025-07", "2025-11" ], "prior_filed": "2025-03-31", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Early adoption is permitted, provided ASU 2020-06 has been adopted.", "prior_accession": "0001628280-25-015548", "prior_url": "https://www.sec.gov/Archives/edgar/data/1805521/000162828025015548/ffie-20241231.htm" }, { "id": "8a909fd599126af5", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Envoy Medical, Inc.", "cik": 1840877, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 16700000.0, "form": "8-K", "filed": "2026-03-31", "accession": "0001213900-26-037419", "filing_url": "https://www.sec.gov/Archives/edgar/data/1840877/000121390026037419/0001213900-26-037419-index.htm", "headline": "Envoy Medical, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "817ded38bfadfaa6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "AZIO AI HOLDINGS, INC.", "cik": 1563568, "ticker": "AZIO", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 27600000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001437749-26-010728", "filing_url": "https://www.sec.gov/Archives/edgar/data/1563568/000143774926010728/0001437749-26-010728-index.htm", "headline": "Envirotech Vehicles, Inc. filed its annual report late and said it expects a significant change 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"evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to complete its audit and preparation of its Form 10-K for the period ended December 31, 2025 in a timely manner because of unanticipated delays.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to complete its audit and preparation of its Form 10-K for the period ended December 31, 2025 in a timely manner because of unanticipated delays.", "prior_accession": "", "prior_url": "" }, { "id": "7cb349c386bb5688", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Eline Entertainment Group, Inc.", "cik": 1043150, "ticker": "EEGI", "sic_desc": "Construction", "size_tier": "small", "public_float": 3309811.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001683168-26-002505", "filing_url": "https://www.sec.gov/Archives/edgar/data/1043150/000168316826002505/0001683168-26-002505-index.htm", "headline": "Eline Entertainment Group, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Eline Entertainment Group, Inc., (the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Eline Entertainment Group, Inc., (the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "dea42873a77c2627", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Electronic Servitor Publication Network, Inc.", "cik": 1709542, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 5795790.0, "form": "8-K", "filed": "2026-03-31", "accession": "0001683168-26-002544", "filing_url": "https://www.sec.gov/Archives/edgar/data/1709542/000168316826002544/0001683168-26-002544-index.htm", "headline": "Electronic Servitor Publication Network, Inc. reported a change in its independent accounting firm", "evidence": { "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7afa81d0bc755e5a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Eightco Holdings Inc.", "cik": 1892492, "ticker": "ORBS", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 4008639.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014176", "filing_url": "https://www.sec.gov/Archives/edgar/data/1892492/000149315226014176/0001493152-26-014176-index.htm", "headline": "Eightco Holdings Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(\u201cEightco\u201d or the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense because the Company requires additional time to complete the final review of its financial statements and other disclosures in the Annual Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(\u201cEightco\u201d or the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense because the Company requires additional time to complete the final review of its financial statements and other disclosures in the Annual Report.", "prior_accession": "", "prior_url": "" }, { "id": "84e828797fbb220d", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Edible Garden AG Inc", "cik": 1809750, "ticker": "EDBL", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "small", "public_float": 7700000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001477932-26-001867", "filing_url": "https://www.sec.gov/Archives/edgar/data/1809750/000147793226001867/0001477932-26-001867-index.htm", "headline": "Edible Garden AG Inc cited accounting standard ASU 2025-05 for the first time in this filing series", "evidence": { "adopted": [ "2025-05" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "In 2025, the Company adopted ASU 2025-05, issued by the Financial Accounting Standards Board, which simplifies credit loss estimation (CECL) for current accounts receivable and contract assets by offering a practical expedient under which an entity may assume that current conditions as of the balance sheet date remain consistent for the remaining life of the asset." ], "new_standards": [ "2025-05" ], "prior_filed": "2025-04-01", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "In 2025, the Company adopted ASU 2025-05, issued by the Financial Accounting Standards Board, which simplifies credit loss estimation (CECL) for current accounts receivable and contract assets by offering a practical expedient under which an entity may assume that current conditions as of the balance sheet date remain consistent for the remaining life of the asset.", "prior_accession": "0001477932-25-002281", "prior_url": "https://www.sec.gov/Archives/edgar/data/1809750/000147793225002281/edbl_10k.htm" }, { "id": "0473d6ed4f50778e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Edgemode, Inc.", "cik": 1652958, "ticker": "EDGM", "sic_desc": "Services", "size_tier": "small", "public_float": 13072762.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001683168-26-002549", "filing_url": "https://www.sec.gov/Archives/edgar/data/1652958/000168316826002549/0001683168-26-002549-index.htm", "headline": "Edgemode, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file the Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) in a timely manner without unreasonable effort or expense, as the Company is still compiling the necessary financial information to complete the filing due to challenges in preparing such financial information. The Company expects to file the Form 10-K on or prior the fifteenth calendar day following the prescribed due date of the Annual Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file the Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) in a timely manner without unreasonable effort or expense, as the Company is still compiling the necessary financial information to complete the filing due to challenges in preparing such financial information. The Company expects to file the Form 10-K on or prior the fifteenth calendar day following the prescribed due date of the Annual Report.", "prior_accession": "", "prior_url": "" }, { "id": "3433aca842df5812", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ENvue Medical, Inc.", "cik": 1326706, "ticker": "FEED", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 7300000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014125", "filing_url": "https://www.sec.gov/Archives/edgar/data/1326706/000149315226014125/0001493152-26-014125-index.htm", "headline": "ENvue Medical, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the time period, as the Company requires additional time to review the information required to be included in the Form 10-K, including the financial statements, for the fourth quarter and fiscal year ended December 31, 2025. The Company expects to file the Form 10-K within the extension period of 15 calendar days, as provided under Rule 12b -25 promulgated under the Securities Exchange Act of 1934, as amended.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the time period, as the Company requires additional time to review the information required to be included in the Form 10-K, including the financial statements, for the fourth quarter and fiscal year ended December 31, 2025. The Company expects to file the Form 10-K within the extension period of 15 calendar days, as provided under Rule 12b -25 promulgated under the Securities Exchange Act of 1934, as amended.", "prior_accession": "", "prior_url": "" }, { "id": "e250ffab17ec0c92", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Digital Brands Group, Inc.", "cik": 1668010, "ticker": "DBGI", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 40197117.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014111", "filing_url": "https://www.sec.gov/Archives/edgar/data/1668010/000149315226014111/0001493152-26-014111-index.htm", "headline": "Digital Brands Group, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) of the Company\u2019s Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) will be delayed due to the additional time that was required to obtain and compile certain information required to be included in the Annual Report, which delay could not be eliminated by the Company without unreasonable effort and expense. The Company expects to file the Annual Report within the fifteen calendar day extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) of the Company\u2019s Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) will be delayed due to the additional time that was required to obtain and compile certain information required to be included in the Annual Report, which delay could not be eliminated by the Company without unreasonable effort and expense. The Company expects to file the Annual Report within the fifteen calendar day extension period.", "prior_accession": "", "prior_url": "" }, { "id": "bcbdc1f0726aa42d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Datacentrex, Inc.", "cik": 1853825, "ticker": "DTCX", "sic_desc": "Services", "size_tier": "small", "public_float": 67840817.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014296", "filing_url": "https://www.sec.gov/Archives/edgar/data/1853825/000149315226014296/0001493152-26-014296-index.htm", "headline": "Datacentrex, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d) within the prescribed time period because the Company required additional time to prepare and complete the audit of its annual financial statements for the year ended December 31, 2025 to be filed with the 2025 Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d) within the prescribed time period because the Company required additional time to prepare and complete the audit of its annual financial statements for the year ended December 31, 2025 to be filed with the 2025 Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "9d622fd7e7484cd9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Data443 Risk Mitigation, Inc.", "cik": 1068689, "ticker": "ATDS", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014175", "filing_url": "https://www.sec.gov/Archives/edgar/data/1068689/000149315226014175/0001493152-26-014175-index.htm", "headline": "Data443 Risk Mitigation, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d). The compilation, dissemination and review of the information required to be presented in the Form 10-K for the relevant period, including, without limitation, the financial statements to be included therein, has imposed time constraints that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense to the Registrant. The Registrant undertakes the responsibility to file, and anticipates that it will file, the Form 10-K no later than fifteen days after its original\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d). The compilation, dissemination and review of the information required to be presented in the Form 10-K for the relevant period, including, without limitation, the financial statements to be included therein, has imposed time constraints that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense to the Registrant. The Registrant undertakes the responsibility to file, and anticipates that it will file, the Form 10-K no later than fifteen days after its original\u2026", "prior_accession": "", "prior_url": "" }, { "id": "052f4f2f0801a2bc", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "DarkPulse, Inc.", "cik": 866439, "ticker": "DPLS", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 10714210.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001683168-26-002553", "filing_url": "https://www.sec.gov/Archives/edgar/data/866439/000168316826002553/0001683168-26-002553-index.htm", "headline": "DarkPulse, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "57a548addcb29afa", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "DYNARESOURCE, INC.", "cik": 1111741, "ticker": "DYNR", "sic_desc": "Mining", "size_tier": "small", "public_float": 21613795.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001193125-26-132189", "filing_url": "https://www.sec.gov/Archives/edgar/data/1111741/000119312526132189/0001193125-26-132189-index.htm", "headline": "DYNARESOURCE, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Annual Report on Form 10\u2011K for the year ended December 31, 2025 on a timely basis without unreasonable effort or expense. During 2025, the Company transitioned from an exploration\u2011stage issuer to a production\u2011stage issuer and reported a significant change in operating results, including a transition from a net loss in the prior year to net income in 2025. These changes required significant judgment, including the identification, evaluation, and capitalization of production\u2011stage costs. As a result, the Registrant\u2019s independent auditors require additional time to complete their audit procedures and finalize their review of the Company\u2019s financial\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Annual Report on Form 10\u2011K for the year ended December 31, 2025 on a timely basis without unreasonable effort or expense. During 2025, the Company transitioned from an exploration\u2011stage issuer to a production\u2011stage issuer and reported a significant change in operating results, including a transition from a net loss in the prior year to net income in 2025. These changes required significant judgment, including the identification, evaluation, and capitalization of production\u2011stage costs. As a result, the Registrant\u2019s independent auditors require additional time to complete their audit procedures and finalize their review of the Company\u2019s financial\u2026", "prior_accession": "", "prior_url": "" }, { "id": "ae823c086b833d79", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "DSS, INC.", "cik": 771999, "ticker": "DSS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 3185799.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001493152-26-014231", "filing_url": "https://www.sec.gov/Archives/edgar/data/771999/000149315226014231/0001493152-26-014231-index.htm", "headline": "DSS, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has incurred net losses, losses from operations and negative cashflow from operations. These factors raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to this matter are also discussed in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These\u2026", "prior_accession": "0001641172-25-001576", "prior_url": "https://www.sec.gov/Archives/edgar/data/771999/000164117225001576/form10-k.htm" }, { "id": "2c7f133fef0dbca8", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "DEEP FISSION, INC.", "cik": 1918102, "ticker": "FISN", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001104659-26-037854", "filing_url": "https://www.sec.gov/Archives/edgar/data/1918102/000110465926037854/0001104659-26-037854-index.htm", "headline": "DEEP FISSION, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d), within the prescribed time period without unreasonable effort or expense, because the Company requires additional time to complete its financial statements and related disclosures to be included therein. In connection with preparation of the Form 10-K, the Company is evaluating previously-reported valuations with respect to the Company\u2019s Simple Agreements for Future Equity (\u201cSAFE Notes\u201d) and believes there may be errors in such valuations which may have resulted in material misstatements in our previously-issued financial statements. The\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d), within the prescribed time period without unreasonable effort or expense, because the Company requires additional time to complete its financial statements and related disclosures to be included therein. In connection with preparation of the Form 10-K, the Company is evaluating previously-reported valuations with respect to the Company\u2019s Simple Agreements for Future Equity (\u201cSAFE Notes\u201d) and believes there may be errors in such valuations which may have resulted in material misstatements in our previously-issued financial statements. The\u2026", "prior_accession": "", "prior_url": "" }, { "id": "94156b58c734494e", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "DAWSON GEOPHYSICAL CO", "cik": 799165, "ticker": "DWSN", "sic_desc": "Mining", "size_tier": "small", "public_float": 12183000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001104659-26-037886", "filing_url": "https://www.sec.gov/Archives/edgar/data/799165/000110465926037886/0001104659-26-037886-index.htm", "headline": "DAWSON GEOPHYSICAL CO reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-04-02", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "However, until the remediation efforts are fully completed and tested, the material weakness will continue to exist. However, our management, including our Chief Executive Officer and Chief Financial Officer, has concluded that, notwithstanding the identified material weakness in our internal control over financial reporting, the financial statements presented herein fairly present, in all material respects, our financial condition, results of operations and cash flows for the periods presented in conformity with\u2026", "prior_accession": "0001558370-25-004330", "prior_url": "https://www.sec.gov/Archives/edgar/data/799165/000155837025004330/dwsn-20241231x10k.htm" }, { "id": "d23f7db5bc47ec03", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "DATA I/O CORP", "cik": 351998, "ticker": "DAIO", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 26901555.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001654954-26-003090", "filing_url": "https://www.sec.gov/Archives/edgar/data/351998/000165495426003090/0001654954-26-003090-index.htm", "headline": "DATA I/O CORP told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Data I/O Corporation (the \u201cRegistrant\u201d) is unable to file its Annual Report on Form 10-K for the period ended December 31, 2025, within the prescribed time period of March 31, 2026 because extra time is needed to complete its audit procedures. The Registrant expects to file the Form 10-K no later than April 15, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Data I/O Corporation (the \u201cRegistrant\u201d) is unable to file its Annual Report on Form 10-K for the period ended December 31, 2025, within the prescribed time period of March 31, 2026 because extra time is needed to complete its audit procedures. The Registrant expects to file the Form 10-K no later than April 15, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "d5805629867cce82", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Cycurion, Inc.", "cik": 1868419, "ticker": "CYCU", "sic_desc": "Services", "size_tier": "small", "public_float": 10100000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001868419-26-000010", "filing_url": "https://www.sec.gov/Archives/edgar/data/1868419/000186841926000010/0001868419-26-000010-index.htm", "headline": "Cycurion, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-04-17", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "GAAP, which contemplates continuation of the Company on a going concern basis. The going concern basis assumes that assets are realized, and liabilities are settled in the ordinary course of business at amounts disclosed in the financial statements. As of December 31, 2025, there was substantial doubt regarding the Company's ability to continue as a going concern, as the Company had a net working capital deficit and an accumulated deficit resulting from substantial losses incurred during the year ended December 31, 2025 and from prior periods. The Company's ability to continue as a going\u2026", "prior_accession": "0001641172-25-005155", "prior_url": "https://www.sec.gov/Archives/edgar/data/1868419/000164117225005155/form10-k.htm" }, { "id": "c5b346bfe1547a62", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Cocrystal Pharma, Inc.", "cik": 1412486, "ticker": "COCP", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 18000000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001493152-26-013838", "filing_url": "https://www.sec.gov/Archives/edgar/data/1412486/000149315226013838/0001493152-26-013838-index.htm", "headline": "Cocrystal Pharma, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures, the reconciliation of taxes at the federal statutory rate to our provision for (benefit from) income taxes for the year ended December 31,2025 was as follows (in thousands, except for percentages): Schedule of Reconciliation of Federal Statutory Income Tax Rate Year Ended December 31, 2025 Tax Computed at federal statutory rate\u2026" ], "new_standards": [ "2023-09" ], "prior_filed": "2025-03-31", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures, the reconciliation of taxes at the federal statutory rate to our provision for (benefit from) income taxes for the year ended December 31,2025 was as follows (in thousands, except for percentages): Schedule of Reconciliation of Federal Statutory Income Tax Rate Year Ended December 31, 2025 Tax Computed at federal statutory rate\u2026", "prior_accession": "0001641172-25-001496", "prior_url": "https://www.sec.gov/Archives/edgar/data/1412486/000164117225001496/form10-k.htm" }, { "id": "4ff3b577cfcffb1f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Cluster Group Holdings Ltd Co", "cik": 1346287, "ticker": "CLUS", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 4399.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001683168-26-002430", "filing_url": "https://www.sec.gov/Archives/edgar/data/1346287/000168316826002430/0001683168-26-002430-index.htm", "headline": "Cluster Group Holdings Ltd Co told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Cluster Group Holdings Limited Co., (the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Cluster Group Holdings Limited Co., (the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "56108c15112b6944", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Clean Energy Technologies, Inc.", "cik": 1329606, "ticker": "CETY", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 24043457.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014127", "filing_url": "https://www.sec.gov/Archives/edgar/data/1329606/000149315226014127/0001493152-26-014127-index.htm", "headline": "Clean Energy Technologies, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant has encountered a delay in assembling the information, in particular its financial statements for the year ended December 31, 2025, required to be included in annual report on Form 10-K for the relevant period, rendering timely filing of the Form 10-K impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such report no later than fifteen days after its original prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant has encountered a delay in assembling the information, in particular its financial statements for the year ended December 31, 2025, required to be included in annual report on Form 10-K for the relevant period, rendering timely filing of the Form 10-K impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such report no later than fifteen days after its original prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "e91788a1f74b4e8e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Classover Holdings, Inc.", "cik": 2022308, "ticker": "KIDZ", "sic_desc": "Services", "size_tier": "small", "public_float": 3332736.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001477932-26-001868", "filing_url": "https://www.sec.gov/Archives/edgar/data/2022308/000147793226001868/0001477932-26-001868-index.htm", "headline": "Classover Holdings, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period without unreasonable effort and expense to the Company. The Company requires additional time to compile and process the information necessary for the completion of the Form 10-K as the Company has recently completed several corporate actions, including a reverse split, resulting in the need for additional time to complete the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period without unreasonable effort and expense to the Company. The Company requires additional time to compile and process the information necessary for the completion of the Form 10-K as the Company has recently completed several corporate actions, including a reverse split, resulting in the need for additional time to complete the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "f73e78afa5c1dd78", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Certiplex Corp", "cik": 1755347, "ticker": "CPLX", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001079973-26-000382", "filing_url": "https://www.sec.gov/Archives/edgar/data/1755347/000107997326000382/0001079973-26-000382-index.htm", "headline": "Certiplex Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company\u2019s Annual Report on Form 10-K for the period ended December 31, 2025 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company\u2019s Annual Report on Form 10-K for the period ended December 31, 2025 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "1309ff165183d5f0", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Cenntro Inc.", "cik": 1707919, "ticker": "CENN", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 61050733.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001140361-26-012355", "filing_url": "https://www.sec.gov/Archives/edgar/data/1707919/000114036126012355/0001140361-26-012355-index.htm", "headline": "Cenntro Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is unable without unreasonable effort or expense, to file its Annual Report on Form 10-K for the period ending December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period because the report and required financial statements could not be completed by the Company and subsequently audited by the Company\u2019s independent auditor in a timely manner. The original filing date applicable to smaller reporting companies was March 31, 2026. 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 review of the financial statements\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is unable without unreasonable effort or expense, to file its Annual Report on Form 10-K for the period ending December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period because the report and required financial statements could not be completed by the Company and subsequently audited by the Company\u2019s independent auditor in a timely manner. The original filing date applicable to smaller reporting companies was March 31, 2026. 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 review of the financial statements\u2026", "prior_accession": "", "prior_url": "" }, { "id": "8d352454d820fd31", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Celularity Inc", "cik": 1752828, "ticker": "CELU", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 38500000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014319", "filing_url": "https://www.sec.gov/Archives/edgar/data/1752828/000149315226014319/0001493152-26-014319-index.htm", "headline": "Celularity Inc told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(\u201cCelularity\u201d) will be unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d) with the Securities and Exchange Commission (\u201cSEC\u201d) within the prescribed time period. Constraints in Celularity\u2019s liquidity position and financial accounting staffing levels caused a delay in the financial close and reporting process and preparation of the consolidated financial statements. Celularity is working diligently and plans to file the 2025 Form 10-K as soon as practicable.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(\u201cCelularity\u201d) will be unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d) with the Securities and Exchange Commission (\u201cSEC\u201d) within the prescribed time period. Constraints in Celularity\u2019s liquidity position and financial accounting staffing levels caused a delay in the financial close and reporting process and preparation of the consolidated financial statements. Celularity is working diligently and plans to file the 2025 Form 10-K as soon as practicable.", "prior_accession": "", "prior_url": "" }, { "id": "96bbab3f25972950", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Catheter Precision, Inc.", "cik": 1716621, "ticker": "VTAK", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 3900000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001437749-26-010549", "filing_url": "https://www.sec.gov/Archives/edgar/data/1716621/000143774926010549/0001437749-26-010549-index.htm", "headline": "Catheter Precision, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Substantial Doubt Regarding Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the consolidated financial statements, the entity has suffered recurring losses from operations, has experienced negative cash flows from operations, and has an accumulated deficit, which raises substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The consolidated financial statements do not include any\u2026", "prior_accession": "0001437749-25-013856", "prior_url": "https://www.sec.gov/Archives/edgar/data/1716621/000143774925013856/vtak20241231_10ka.htm" }, { "id": "5fb0ddb4b428223b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "LataMed AI Corp.", "cik": 1477960, "ticker": "LMED", "sic_desc": "Computer services", "size_tier": "small", "public_float": 98462.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001477932-26-001782", "filing_url": "https://www.sec.gov/Archives/edgar/data/1477960/000147793226001782/0001477932-26-001782-index.htm", "headline": "Catalyst Crew Technologies Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense, due to delays in compiling and reviewing certain information required to finalize its financial statements to be filed as part of the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25.", "formerly": "Catalyst Crew Technologies Corp." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense, due to delays in compiling and reviewing certain information required to finalize its financial statements to be filed as part of the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "bcfe054d4c5cc883", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Capstone Holding Corp.", "cik": 887151, "ticker": "CAPS", "sic_desc": "Wholesale trade", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-037511", "filing_url": "https://www.sec.gov/Archives/edgar/data/887151/000121390026037511/0001213900-26-037511-index.htm", "headline": "Capstone Holding Corp. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) 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 \u201cAnnual Report\u201d) 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\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) 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 \u201cAnnual Report\u201d) 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\u2026", "prior_accession": "", "prior_url": "" }, { "id": "eaa87502411a455c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CapForce Inc.", "cik": 1293818, "ticker": "CFOR", "sic_desc": "Services", "size_tier": "small", "public_float": 11600000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001829126-26-002935", "filing_url": "https://www.sec.gov/Archives/edgar/data/1293818/000182912626002935/0001829126-26-002935-index.htm", "headline": "CapForce Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d). The Company has determined that it is unable to file its Form 10-K within the prescribed time period without unreasonable effort or expense because of the significant time and resources necessary to conduct valuation and purchase price allocation related to the Company\u2019s previously disclosed acquisition of iCapX Sdn. Bhd., which in turn delayed the preparation of the Company\u2019s consolidated financial statements. In addition, as a result of the Company\u2019s size, the Company has limited internal accounting and finance\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d). The Company has determined that it is unable to file its Form 10-K within the prescribed time period without unreasonable effort or expense because of the significant time and resources necessary to conduct valuation and purchase price allocation related to the Company\u2019s previously disclosed acquisition of iCapX Sdn. Bhd., which in turn delayed the preparation of the Company\u2019s consolidated financial statements. In addition, as a result of the Company\u2019s size, the Company has limited internal accounting and finance\u2026", "prior_accession": "", "prior_url": "" }, { "id": "62ad89c9c7c22dcd", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Canton Strategic Holdings, Inc.", "cik": 1861657, "ticker": "CNTN", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 6400000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001493152-26-013861", "filing_url": "https://www.sec.gov/Archives/edgar/data/1861657/000149315226013861/0001493152-26-013861-index.htm", "headline": "Canton Strategic Holdings, Inc. cited accounting standard ASU 2023-08 for the first time in this filing series", "evidence": { "adopted": [ "2023-08" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Additionally, the Company has adopted ASU 2023-08, under which the Company\u2019s CC holdings must be measured at fair value in the Company\u2019s statement of financial position, with gains and losses from changes in the fair value of our CC tokens recognized in net income each reporting period." ], "new_standards": [ "2023-07", "2023-08", "2023-09", "2024-03", "2025-01" ], "prior_filed": "2025-03-26", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Additionally, the Company has adopted ASU 2023-08, under which the Company\u2019s CC holdings must be measured at fair value in the Company\u2019s statement of financial position, with gains and losses from changes in the fair value of our CC tokens recognized in net income each reporting period.", "prior_accession": "0001641172-25-000654", "prior_url": "https://www.sec.gov/Archives/edgar/data/1861657/000164117225000654/form10-k.htm" }, { "id": "b6ff379dad57ab4d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Cannabist Co Holdings Inc.", "cik": 1776738, "ticker": "", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "small", "public_float": 30741440.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001140361-26-012391", "filing_url": "https://www.sec.gov/Archives/edgar/data/1776738/000114036126012391/0001140361-26-012391-index.htm", "headline": "Cannabist Co Holdings Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Form 10-K as of and for the year ended December 31, 2025 (the \u201cForm 10-K\u201d). As previously disclosed, on March 24, 2026, the Company and The Cannabist Company Holdings (Canada) Inc. commenced a proceeding under the jurisdiction of the Ontario Superior Court of Justice (Commercial List) pursuant to the Companies\u2019 Creditors Arrangement Act (Canada) (\u201cCCAA\u201d) (the \u201cCCAA Proceedings\u201d). On March 25, 2026, the Company filed voluntary petitions for relief under chapter 15 of title 11 of the United States Code in the United States Bankruptcy Court for the District of Delaware to seek recognition of the CCAA\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Form 10-K as of and for the year ended December 31, 2025 (the \u201cForm 10-K\u201d). As previously disclosed, on March 24, 2026, the Company and The Cannabist Company Holdings (Canada) Inc. commenced a proceeding under the jurisdiction of the Ontario Superior Court of Justice (Commercial List) pursuant to the Companies\u2019 Creditors Arrangement Act (Canada) (\u201cCCAA\u201d) (the \u201cCCAA Proceedings\u201d). On March 25, 2026, the Company filed voluntary petitions for relief under chapter 15 of title 11 of the United States Code in the United States Bankruptcy Court for the District of Delaware to seek recognition of the CCAA\u2026", "prior_accession": "", "prior_url": "" }, { "id": "2bd7d13f06cb2dbf", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Cambium Networks Corp", "cik": 1738177, "ticker": "CMBMF", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 5419541.93, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001193125-26-134964", "filing_url": "https://www.sec.gov/Archives/edgar/data/1738177/000119312526134964/0001193125-26-134964-index.htm", "headline": "Cambium Networks Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Cambium Networks Corporation (the \u201cCompany\u201d) has determined that it is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d) by the prescribed filing due date. As disclosed on August 11, 2025, on the Current Report on Form 8-K, the Audit Committee of the Board of Directors of the Company, after discussion with management, concluded that the Company\u2019s previously issued financial statements and related disclosures for (i) the audited consolidated financial statements for the fiscal years ended December 31, 2022 and December 31, 2023 included in the Company's Annual Report on Form 10-K for the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Cambium Networks Corporation (the \u201cCompany\u201d) has determined that it is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d) by the prescribed filing due date. As disclosed on August 11, 2025, on the Current Report on Form 8-K, the Audit Committee of the Board of Directors of the Company, after discussion with management, concluded that the Company\u2019s previously issued financial statements and related disclosures for (i) the audited consolidated financial statements for the fiscal years ended December 31, 2022 and December 31, 2023 included in the Company's Annual Report on Form 10-K for the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d75544ca357759b3", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Cadrenal Therapeutics, Inc.", "cik": 1937993, "ticker": "CVKD", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 24868103.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001213900-26-036946", "filing_url": "https://www.sec.gov/Archives/edgar/data/1937993/000121390026036946/0001213900-26-036946-index.htm", "headline": "Cadrenal Therapeutics, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-03-13", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "To meet anticipated funding needs, we plan to seek additional capital through strategic partnerships, equity offerings, and/or debt financings. However, there can be no assurance that additional funding will be available on acceptable terms or at all. These factors raise substantial doubt about our ability to continue as a going concern for at least one year following the issuance of the accompanying financial statements. If we are unable to obtain additional financing, we may be required to delay or reduce the scope of our development programs, implement cost-saving measures, or cease\u2026", "prior_accession": "0001213900-25-023759", "prior_url": "https://www.sec.gov/Archives/edgar/data/1937993/000121390025023759/ea0232553-10k_cadrenal.htm" }, { "id": "660c17f6f9b19460", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "CYABRA, INC.", "cik": 2032341, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-31", "accession": "0001213900-26-036722", "filing_url": "https://www.sec.gov/Archives/edgar/data/2032341/000121390026036722/0001213900-26-036722-index.htm", "headline": "CYABRA, INC.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a6993ba7cade7aad", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CUMULUS MEDIA INC", "cik": 1058623, "ticker": "CMLS", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 32700000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001058623-26-000008", "filing_url": "https://www.sec.gov/Archives/edgar/data/1058623/000105862326000008/0001058623-26-000008-index.htm", "headline": "CUMULUS MEDIA INC filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed period without unreasonable effort or expense for the reasons set forth below. As further described in the Company\u2019s Current Report on Form 8-K filed with the U.S. Securities and Exchange Commission (the \u201cCommission\u201d) on March 5, 2026, the Company and certain of its direct and indirect subsidiaries (collectively with the Company, the \u201cCompany Parties\u201d), on March 4, 2026, commenced filing voluntarily petitions for reorganization (the \u201cChapter 11 Cases\u201d) pursuant to Chapter 11 of Title 11 of the United States Bankruptcy\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed period without unreasonable effort or expense for the reasons set forth below. As further described in the Company\u2019s Current Report on Form 8-K filed with the U.S. Securities and Exchange Commission (the \u201cCommission\u201d) on March 5, 2026, the Company and certain of its direct and indirect subsidiaries (collectively with the Company, the \u201cCompany Parties\u201d), on March 4, 2026, commenced filing voluntarily petitions for reorganization (the \u201cChapter 11 Cases\u201d) pursuant to Chapter 11 of Title 11 of the United States Bankruptcy\u2026", "prior_accession": "", "prior_url": "" }, { "id": "78028027efe9c20a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CS DIAGNOSTICS CORP.", "cik": 1106861, "ticker": "CSDX", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001214659-26-004049", "filing_url": "https://www.sec.gov/Archives/edgar/data/1106861/000121465926004049/0001214659-26-004049-index.htm", "headline": "CS DIAGNOSTICS CORP. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 within the prescribed time period without unreasonable effort or expense. The registrant requires additional time to complete the preparation of its financial statements and for its independent registered public accounting firm to complete its audit procedures.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 within the prescribed time period without unreasonable effort or expense. The registrant requires additional time to complete the preparation of its financial statements and for its independent registered public accounting firm to complete its audit procedures.", "prior_accession": "", "prior_url": "" }, { "id": "77bbd8211860ef29", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CQENS Technologies Inc.", "cik": 1479915, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014245", "filing_url": "https://www.sec.gov/Archives/edgar/data/1479915/000149315226014245/0001493152-26-014245-index.htm", "headline": "CQENS Technologies Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file the Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) in a timely manner without unreasonable effort or expense, as the Company\u2019s auditors are still reviewing the Form 10-K. The Company expects to file the Form 10-K on or prior the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file the Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) in a timely manner without unreasonable effort or expense, as the Company\u2019s auditors are still reviewing the Form 10-K. The Company expects to file the Form 10-K on or prior the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "f72b6f939b5ee67b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CONX Corp.", "cik": 1823000, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001104659-26-037778", "filing_url": "https://www.sec.gov/Archives/edgar/data/1823000/000110465926037778/0001104659-26-037778-index.htm", "headline": "CONX Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) 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 \u201cAnnual Report\u201d) by the prescribed due date for the reasons described below. As disclosed by the Company in its Current Report on Form 8-K filed with the Securities and Exchange Commission (\u201cSEC\u201d) on December 6, 2024, the Company completed its purchase for cash of a majority equity interest in Red Technologies SAS, a societe par actions simplifiee organized under the laws of France, on December 5, 2024. This transaction will be referred to herein as the \u201cAcquisition.\u201d As previously reported, due to the timing of the completion of the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) 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 \u201cAnnual Report\u201d) by the prescribed due date for the reasons described below. As disclosed by the Company in its Current Report on Form 8-K filed with the Securities and Exchange Commission (\u201cSEC\u201d) on December 6, 2024, the Company completed its purchase for cash of a majority equity interest in Red Technologies SAS, a societe par actions simplifiee organized under the laws of France, on December 5, 2024. This transaction will be referred to herein as the \u201cAcquisition.\u201d As previously reported, due to the timing of the completion of the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "5aa23ebf2e6500b5", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CNS Pharmaceuticals, Inc.", "cik": 1729427, "ticker": "CNSP", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 8780000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001683168-26-002550", "filing_url": "https://www.sec.gov/Archives/edgar/data/1729427/000168316826002550/0001683168-26-002550-index.htm", "headline": "CNS Pharmaceuticals, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern Matter The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has suffered recurring losses from operations that raises substantial doubt about its ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These financial statements are the responsibility of the\u2026", "prior_accession": "0001683168-25-002998", "prior_url": "https://www.sec.gov/Archives/edgar/data/1729427/000168316825002998/cns_10ka1-123124.htm" }, { "id": "9beaeb9f4fcc3c69", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CLOUDASTRUCTURE, INC.", "cik": 1709628, "ticker": "CSAI", "sic_desc": "Computer services", "size_tier": "small", "public_float": 37952272.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001683168-26-002561", "filing_url": "https://www.sec.gov/Archives/edgar/data/1709628/000168316826002561/0001683168-26-002561-index.htm", "headline": "CLOUDASTRUCTURE, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying financial statements have been prepared assuming that the entity will continue as a going concern. As discussed in Note 2 to the financial statements, the entity has suffered loss from operations and has a net capital deficiency that raise substantial doubt about its ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These financial statements are the responsibility of\u2026", "prior_accession": "0001683168-25-002122", "prior_url": "https://www.sec.gov/Archives/edgar/data/1709628/000168316825002122/cloudastructure_i10k-123124.htm" }, { "id": "85aeb32d4dd298ec", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CLEARONE INC", "cik": 840715, "ticker": "CLRO", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 15600000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001753926-26-000600", "filing_url": "https://www.sec.gov/Archives/edgar/data/840715/000175392626000600/0001753926-26-000600-index.htm", "headline": "CLEARONE INC disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-25", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Capital Resources and Going Concern The Company has incurred significant losses and negative cash flows from operations. These conditions, the limited nature of continuing operations, the mandatory redemption obligation for the Class A Redeemable Preferred Stock (triggered by the October 24, 2025 Asset Sale closing), and the absence of committed sources of financing raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the issuance date of the consolidated financial statements. Subsequent to year-end, on March 11, 2026, the Company closed a\u2026", "prior_accession": "0001753926-25-000682", "prior_url": "https://www.sec.gov/Archives/edgar/data/840715/000175392625000682/clro-20241231.htm" }, { "id": "81c370fa66305e35", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "CLEARONE INC", "cik": 840715, "ticker": "CLRO", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 15600000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001753926-26-000600", "filing_url": "https://www.sec.gov/Archives/edgar/data/840715/000175392626000600/0001753926-26-000600-index.htm", "headline": "CLEARONE INC cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The adoption of this ASU did not change the way the Company evaluates its reportable segments and, as a result, did not have a material impact on the Company\u2019s segment-related disclosures. ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures In December 2023, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No." ], "new_standards": [ "2016-18", "2023-07", "2023-09", "2024-03", "2025-01" ], "prior_filed": "2025-04-25", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "The adoption of this ASU did not change the way the Company evaluates its reportable segments and, as a result, did not have a material impact on the Company\u2019s segment-related disclosures. ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures In December 2023, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No.", "prior_accession": "0001753926-25-000682", "prior_url": "https://www.sec.gov/Archives/edgar/data/840715/000175392625000682/clro-20241231.htm" }, { "id": "30958fd220b1a029", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "CKX LANDS, INC.", "cik": 352955, "ticker": "CKX", "sic_desc": "Mining", "size_tier": "small", "public_float": 18887985.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001437749-26-010434", "filing_url": "https://www.sec.gov/Archives/edgar/data/352955/000143774926010434/0001437749-26-010434-index.htm", "headline": "CKX LANDS, INC. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09 for the year ended December 31, 2025, and applied the new disclosure requirements prospectively to the current annual period." ], "new_standards": [ "2014-09", "2023-09", "2024-03" ], "prior_filed": "2025-05-13", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09 for the year ended December 31, 2025, and applied the new disclosure requirements prospectively to the current annual period.", "prior_accession": "0001437749-25-016423", "prior_url": "https://www.sec.gov/Archives/edgar/data/352955/000143774925016423/ckx20241231_10ka.htm" }, { "id": "40cfb842cb40456a", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CBAK Energy Technology, Inc.", "cik": 1117171, "ticker": "CBAT", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 107300000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001213900-26-036952", "filing_url": "https://www.sec.gov/Archives/edgar/data/1117171/000121390026036952/0001213900-26-036952-index.htm", "headline": "CBAK Energy Technology, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As discussed in Note 1 to the consolidated financial statements, the Company has a working capital deficiency, accumulated deficit from recurring net losses and significant short-term debt obligations maturing in less than one year as of December 31, 2025. All these factors raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also discussed in Note 1 to the consolidated financial statements. These consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis\u2026", "prior_accession": "0001213900-25-037651", "prior_url": "https://www.sec.gov/Archives/edgar/data/1117171/000121390025037651/ea0239848-10ka1_cbakenergy.htm" }, { "id": "740417fbea373d47", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CALLAN JMB INC.", "cik": 2032545, "ticker": "CJMB", "sic_desc": "Business services", "size_tier": "small", "public_float": 7398291.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001493152-26-014292", "filing_url": "https://www.sec.gov/Archives/edgar/data/2032545/000149315226014292/0001493152-26-014292-index.htm", "headline": "CALLAN JMB INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-03-28", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The continuation of the Company as a going concern depends on continued financial support from its shareholders, the ability to raise equity or debt financing, and the attainment of profitable operations from the Company\u2019s future business. These factors raise substantial doubt regarding the Company\u2019s ability to continue as a going concern. On July 24, 2025, CJMB, entered into a Purchase Agreement with a certain investor, whereby CJMB has the right, but not the obligation, to sell to the Investor, up to an aggregate of $25 million of shares of CJMB\u2019s common stock, par value $0.001 per share\u2026", "prior_accession": "0001641172-25-001249", "prior_url": "https://www.sec.gov/Archives/edgar/data/2032545/000164117225001249/form10-k.htm" }, { "id": "9869136fa89f3979", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Bryn Inc.", "cik": 1397795, "ticker": "BRRN", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-037328", "filing_url": "https://www.sec.gov/Archives/edgar/data/1397795/000121390026037328/0001213900-26-037328-index.htm", "headline": "Byrn, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company was unable to compile the necessary financial information required to prepare a complete the Annual filing on Form 10-K. The Company would be unable to file the periodic report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period. 2\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25.", "formerly": "Byrn, Inc." }, "quote": "The Company was unable to compile the necessary financial information required to prepare a complete the Annual filing on Form 10-K. The Company would be unable to file the periodic report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period. 2\u2026", "prior_accession": "", "prior_url": "" }, { "id": "94f0a9db7de370a5", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Bubblr Inc.", "cik": 1873722, "ticker": "BBLR", "sic_desc": "Computer services", "size_tier": "small", "public_float": 3484548.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001493152-26-013999", "filing_url": "https://www.sec.gov/Archives/edgar/data/1873722/000149315226013999/0001493152-26-013999-index.htm", "headline": "Bubblr Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "No guarantee exists that such financing will be available, or if available, on terms acceptable to the Company. Failure to obtain sufficient working capital may compel the Company to reduce or cease its operations. Due to uncertainties related to these issues, significant doubt persists regarding the Company\u2019s ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments regarding the recoverability or classification of asset values, nor the amounts and classifications of liabilities that might arise if the Company is unable to\u2026", "prior_accession": "0001641172-25-001484", "prior_url": "https://www.sec.gov/Archives/edgar/data/1873722/000164117225001484/form10-k.htm" }, { "id": "ec7c379c447f3238", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Brownie's Marine Group, Inc", "cik": 1166708, "ticker": "BWMG", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 5273810.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014101", "filing_url": "https://www.sec.gov/Archives/edgar/data/1166708/000149315226014101/0001493152-26-014101-index.htm", "headline": "Brownie's Marine Group, Inc told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "17df0ae41c494f9c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Bravo Multinational Inc.", "cik": 1444839, "ticker": "BRVO", "sic_desc": "Services", "size_tier": "small", "public_float": 1226625.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001091818-26-000034", "filing_url": "https://www.sec.gov/Archives/edgar/data/1444839/000109181826000034/0001091818-26-000034-index.htm", "headline": "Bravo Multinational Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company has encountered a delay in assembling the information required to be included in its Annual Report for the period ending December 31, 2025. The Company expects to file its December 31, 2025, Form 10-K Annual Report with the U.S. Securities and Exchange Commission within (15) calendar days of the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company has encountered a delay in assembling the information required to be included in its Annual Report for the period ending December 31, 2025. The Company expects to file its December 31, 2025, Form 10-K Annual Report with the U.S. Securities and Exchange Commission within (15) calendar days of the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "60bfcb5adf1d948e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Brand Engagement Network Inc.", "cik": 1838163, "ticker": "BNAI", "sic_desc": "Services", "size_tier": "mid", "public_float": 298460000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-013737", "filing_url": "https://www.sec.gov/Archives/edgar/data/1838163/000149315226013737/0001493152-26-013737-index.htm", "headline": "Brand Engagement Network Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K (\u201cAnnual Report\u201d) for the year ended December 31, 2025 by the prescribed due date. The Registrant has determined that it is unable to file its Annual Report within the prescribed time period because the Registrant is in the process of reviewing and finalizing the financial and other information for its Annual Report, and does not expect the report will be finalized for filing by the prescribed due date without unreasonable effort or expense. The Registrant needs additional time to complete its financial statements, as well as to have the Annual Report reviewed by its accountants and\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K (\u201cAnnual Report\u201d) for the year ended December 31, 2025 by the prescribed due date. The Registrant has determined that it is unable to file its Annual Report within the prescribed time period because the Registrant is in the process of reviewing and finalizing the financial and other information for its Annual Report, and does not expect the report will be finalized for filing by the prescribed due date without unreasonable effort or expense. The Registrant needs additional time to complete its financial statements, as well as to have the Annual Report reviewed by its accountants and\u2026", "prior_accession": "", "prior_url": "" }, { "id": "3cc213ddee5630d6", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "BranchOut Food Inc.", "cik": 1962481, "ticker": "BOF", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 19600000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001493152-26-014040", "filing_url": "https://www.sec.gov/Archives/edgar/data/1962481/000149315226014040/0001493152-26-014040-index.htm", "headline": "BranchOut Food Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-04-15", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Going Concern We have incurred net losses since our inception and we anticipate net losses and negative operating cash flows for the near future, and we may not be profitable or realize growth in the value of our assets. These conditions raise substantial doubt about our ability to continue as a going concern within one year after the date the consolidated financial statements are issued. We are pursuing initiatives to increase revenues and is seeking additional sources of capital to fund operations. While these actions may improve our liquidity position, there can be no assurance that they\u2026", "prior_accession": "0001641172-25-004712", "prior_url": "https://www.sec.gov/Archives/edgar/data/1962481/000164117225004712/form10-k.htm" }, { "id": "fed60a6e4202dd42", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "BranchOut Food Inc.", "cik": 1962481, "ticker": "BOF", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 19600000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001493152-26-014040", "filing_url": "https://www.sec.gov/Archives/edgar/data/1962481/000149315226014040/0001493152-26-014040-index.htm", "headline": "BranchOut Food Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Revenue is recorded net of variable consideration, including discounts, promotional allowances, returns, and other pricing adjustments.", "These amounts are recorded as reductions of revenue as they represent variable consideration payable to customers or consumers and do not provide a distinct good or service to the Company." ], "prior_filed": "2025-04-15", "prior_form": "10-K", "similarity": 0.04, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Revenue is recorded net of variable consideration, including discounts, promotional allowances, returns, and other pricing adjustments.", "prior_accession": "0001641172-25-004712", "prior_url": "https://www.sec.gov/Archives/edgar/data/1962481/000164117225004712/form10-k.htm" }, { "id": "312a39f05d94295c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Boxlight Corp", "cik": 1624512, "ticker": "BOXL", "sic_desc": "Services", "size_tier": "small", "public_float": 5659393.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001628280-26-022214", "filing_url": "https://www.sec.gov/Archives/edgar/data/1624512/000162828026022214/0001628280-26-022214-index.htm", "headline": "Boxlight Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The filing by Boxlight Corporation (the \u201cCompany\u201d) of the Company\u2019s Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) will be delayed due to the additional time that was required to obtain and compile certain information required to be included in the Annual Report, which delay could not be eliminated by the Company without unreasonable effort and expense. The Company expects to file the Annual Report within the fifteen calendar day extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The filing by Boxlight Corporation (the \u201cCompany\u201d) of the Company\u2019s Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) will be delayed due to the additional time that was required to obtain and compile certain information required to be included in the Annual Report, which delay could not be eliminated by the Company without unreasonable effort and expense. The Company expects to file the Annual Report within the fifteen calendar day extension period.", "prior_accession": "", "prior_url": "" }, { "id": "963990cbcf5b1c91", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Borealis Foods Inc.", "cik": 1852973, "ticker": "BRLS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 41900000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-037468", "filing_url": "https://www.sec.gov/Archives/edgar/data/1852973/000121390026037468/0001213900-26-037468-index.htm", "headline": "Borealis Foods Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) could not be filed within the prescribed time period without unreasonable effort or expense because the Company\u2019s requires more time to complete the procedures relating to its year-end reporting process, including final review of the Form 10-K. The Company is working diligently to complete the Form 10-K as soon as possible.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) could not be filed within the prescribed time period without unreasonable effort or expense because the Company\u2019s requires more time to complete the procedures relating to its year-end reporting process, including final review of the Form 10-K. The Company is working diligently to complete the Form 10-K as soon as possible.", "prior_accession": "", "prior_url": "" }, { "id": "0ee9524adfe57a36", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Blue Star Foods Corp.", "cik": 1730773, "ticker": "BSFC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2199788.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014260", "filing_url": "https://www.sec.gov/Archives/edgar/data/1730773/000149315226014260/0001493152-26-014260-index.htm", "headline": "Blue Star Foods Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K (the \u201cReport\u201d) for the fiscal year ended December 31, 2025, without unreasonable effort or expense. The Company needs additional time to complete certain disclosures and analyses to be included in the Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K (the \u201cReport\u201d) for the fiscal year ended December 31, 2025, without unreasonable effort or expense. The Company needs additional time to complete certain disclosures and analyses to be included in the Report.", "prior_accession": "", "prior_url": "" }, { "id": "4239db0a14ea2909", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Birchtech Corp.", "cik": 728385, "ticker": "BCHT", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 51341000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001477932-26-001835", "filing_url": "https://www.sec.gov/Archives/edgar/data/728385/000147793226001835/0001477932-26-001835-index.htm", "headline": "Birchtech Corp. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-03-31", "prior_form": "10-K", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "A decision was made in January 2023 to liquidate these entities which are inactive. Note 2 \u2013 Liquidity and Financial Condition Under ASC 205\u201140, Presentation of Financial Statements\u2014Going Concern, the Company has the responsibility to evaluate whether conditions and/or events raise substantial doubt about its ability to meet its future financial obligations as they become due within one year after the date that the financial statements are issued. As required by ASC 205\u201140, this evaluation shall initially not take into consideration the potential mitigating effects of plans that have not been\u2026", "prior_accession": "0001477932-25-002237", "prior_url": "https://www.sec.gov/Archives/edgar/data/728385/000147793225002237/meec_10k.htm" }, { "id": "7e1845bb13bfebe1", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BioNexus Gene Lab Corp", "cik": 1737523, "ticker": "BGLC", "sic_desc": "Services", "size_tier": "small", "public_float": 8160000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001477932-26-001877", "filing_url": "https://www.sec.gov/Archives/edgar/data/1737523/000147793226001877/0001477932-26-001877-index.htm", "headline": "BioNexus Gene Lab Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c2469afc2663ad48", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Biglari Holdings Inc.", "cik": 1726173, "ticker": "BH-A", "sic_desc": "Restaurants", "size_tier": "mid", "public_float": 267698652.0, "form": "10-K/A", "filed": "2026-03-31", "accession": "0001628280-26-022422", "filing_url": "https://www.sec.gov/Archives/edgar/data/1726173/000162828026022422/0001628280-26-022422-index.htm", "headline": "Biglari Holdings Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2026-03-02", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Fund's ability to continue as a going concern for one year after the date that the financial statements are issued. Auditor\u2019s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion.\u2026", "prior_accession": "0001628280-26-012987", "prior_url": "https://www.sec.gov/Archives/edgar/data/1726173/000162828026012987/bh-20251231.htm" }, { "id": "b294d28e465b6a5a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Bespoke Extracts, Inc.", "cik": 1409197, "ticker": "BSPK", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 760000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-037162", "filing_url": "https://www.sec.gov/Archives/edgar/data/1409197/000121390026037162/0001213900-26-037162-index.htm", "headline": "Bespoke Extracts, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "This includes ongoing coordination with its independent registered public accounting firm and internal reviews by management and the audit committee. These processes have imposed time constraints that could not be completed without unreasonable effort or expense to the registrant. The registrant expects to file the Form 10-K no later than fifteen calendar days after the original due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "This includes ongoing coordination with its independent registered public accounting firm and internal reviews by management and the audit committee. These processes have imposed time constraints that could not be completed without unreasonable effort or expense to the registrant. The registrant expects to file the Form 10-K no later than fifteen calendar days after the original due date.", "prior_accession": "", "prior_url": "" }, { "id": "ccd3030685e45e95", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Beeline Holdings, Inc.", "cik": 1534708, "ticker": "BLNE", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 23826587.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001493152-26-014135", "filing_url": "https://www.sec.gov/Archives/edgar/data/1534708/000149315226014135/0001493152-26-014135-index.htm", "headline": "Beeline Holdings, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-28", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As discussed in Note 2 to the consolidated financial statements, the Company has incurred recurring losses and negative cash flows from operations since its inception, has a significant working capital deficit, and is dependent on debt and equity financing. These matters raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s Plans in regard to these matters are also described in Note 2. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These consolidated\u2026", "prior_accession": "0001641172-25-006441", "prior_url": "https://www.sec.gov/Archives/edgar/data/1534708/000164117225006441/form10-ka.htm" }, { "id": "165dedd922996378", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Beeline Holdings, Inc.", "cik": 1534708, "ticker": "BLNE", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 23826587.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001493152-26-014135", "filing_url": "https://www.sec.gov/Archives/edgar/data/1534708/000149315226014135/0001493152-26-014135-index.htm", "headline": "Beeline Holdings, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "INCOME TAXES The Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, as of January 1, 2025." ], "new_standards": [ "2023-09", "2024-03", "2025-05", "2025-06" ], "prior_filed": "2025-04-28", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "INCOME TAXES The Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, as of January 1, 2025.", "prior_accession": "0001641172-25-006441", "prior_url": "https://www.sec.gov/Archives/edgar/data/1534708/000164117225006441/form10-ka.htm" }, { "id": "40e516bd8806d0c3", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Barinthus Biotherapeutics plc.", "cik": 1828185, "ticker": "BRNS", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 31100000.0, "form": "8-K", "filed": "2026-03-31", "accession": "0001104659-26-037698", "filing_url": "https://www.sec.gov/Archives/edgar/data/1828185/000110465926037698/0001104659-26-037698-index.htm", "headline": "Barinthus Biotherapeutics plc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "896c50c7fe9a07a8", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "BW LPG Ltd", "cik": 1649313, "ticker": "BWLP", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-31", "accession": "0001104659-26-037215", "filing_url": "https://www.sec.gov/Archives/edgar/data/1649313/000110465926037215/0001104659-26-037215-index.htm", "headline": "BW LPG Ltd reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-28", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 368, "weakness_first_reported": "2025-03-28", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of 31 December 2025, based on criteria established in Internal Control \u2013 Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated balance sheets of the Company as of 31 December 2025 and 2024, the\u2026", "prior_accession": "0001104659-25-028922", "prior_url": "https://www.sec.gov/Archives/edgar/data/1649313/000110465925028922/bwlp-20241231x20f.htm" }, { "id": "23fbf205b0b82b7d", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "BROADWAY FINANCIAL CORP \\DE\\", "cik": 1001171, "ticker": "BYFC", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 54200000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001140361-26-012311", "filing_url": "https://www.sec.gov/Archives/edgar/data/1001171/000114036126012311/0001140361-26-012311-index.htm", "headline": "BROADWAY FINANCIAL CORP \\DE\\ changed its revenue recognition disclosure", "evidence": { "new_language": [ "The amendments in this ASC expand the population of acquired financial assets subject to the \u201cgross-up\u201d approach in Accounting Standards Codification (\u201cASC\u201d) Topic 326.", "In accordance with this ASC, loans (excluding credit card loans) acquired without evidence of credit deterioration since their origination that are deemed to be \u201cseasoned\u201d (as defined in the Codification) are determined to be \u201cpurchased seasoned loans\u201d and are to be accounted for using the gross-up approach at\u2026" ], "prior_filed": "2025-12-23", "prior_form": "10-K/A", "similarity": 0.575, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The amendments in this ASC expand the population of acquired financial assets subject to the \u201cgross-up\u201d approach in Accounting Standards Codification (\u201cASC\u201d) Topic 326.", "prior_accession": "0001140361-25-046590", "prior_url": "https://www.sec.gov/Archives/edgar/data/1001171/000114036125046590/ef20061597_10ka.htm" }, { "id": "6eba6787cc77a303", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "BRAINSTORM CELL THERAPEUTICS INC.", "cik": 1137883, "ticker": "BCLI", "sic_desc": "Biological products", "size_tier": "small", "public_float": 25547414.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001104659-26-037927", "filing_url": "https://www.sec.gov/Archives/edgar/data/1137883/000110465926037927/0001104659-26-037927-index.htm", "headline": "BRAINSTORM CELL THERAPEUTICS INC. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "\u2026 and product liability claims and litigation, adverse developments affecting the financial services industry, political instability, unrest and wars, such as the conflicts involving Ukraine and Russia and Israel and its surrounding regions, including our clinical development activities, our ability to improve our internal control over financial reporting, including our inability to remediate the identified material weakness, as well as the costs and the time associated with such efforts, and other factors\u2026", "prior_accession": "0001410578-25-000545", "prior_url": "https://www.sec.gov/Archives/edgar/data/1137883/000141057825000545/bcli-20241231x10k.htm" }, { "id": "a97ce512a386aa2e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BMP AI Technologies, Inc.", "cik": 1130781, "ticker": "BMPA", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001477932-26-001778", "filing_url": "https://www.sec.gov/Archives/edgar/data/1130781/000147793226001778/0001477932-26-001778-index.htm", "headline": "BMP AI Technologies, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense due to additional time required to complete the Company\u2019s audit and finalize certain financial statement disclosures.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense due to additional time required to complete the Company\u2019s audit and finalize certain financial statement disclosures.", "prior_accession": "", "prior_url": "" }, { "id": "761162f9e9a4cb4d", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "BLUSKY AI INC.", "cik": 1416090, "ticker": "BSAI", "sic_desc": "Mining", "size_tier": "small", "public_float": 7976632.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001493152-26-014362", "filing_url": "https://www.sec.gov/Archives/edgar/data/1416090/000149315226014362/0001493152-26-014362-index.htm", "headline": "BLUSKY AI INC. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2024, "caveat": "The filing states this standard was adopted in 2024, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "The Company adopted ASU 2023-09 \u2013 \u201cIncome Tax Disclosures\u201d required for periods beginning after December 31, 2024." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-04-01", "prior_form": "10-K", "restates_existing_policy": true, "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." }, "quote": "The Company adopted ASU 2023-09 \u2013 \u201cIncome Tax Disclosures\u201d required for periods beginning after December 31, 2024.", "prior_accession": "0001096906-25-000357", "prior_url": "https://www.sec.gov/Archives/edgar/data/1416090/000109690625000357/form_10k.htm" }, { "id": "18099515d2b8e7e9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BLUM HOLDINGS, INC.", "cik": 1996210, "ticker": "", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 5000365.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001437749-26-010746", "filing_url": "https://www.sec.gov/Archives/edgar/data/1996210/000143774926010746/0001437749-26-010746-index.htm", "headline": "BLUM HOLDINGS, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) could not timely file without unreasonable effort or expense its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) because the Company needed additional time to finalize and analyze the disclosure in such Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) could not timely file without unreasonable effort or expense its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) because the Company needed additional time to finalize and analyze the disclosure in such Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "c800cdb13b103ca6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BIOFORCE NANOSCIENCES HOLDINGS, INC.", "cik": 1310488, "ticker": "BFNH", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001091818-26-000032", "filing_url": "https://www.sec.gov/Archives/edgar/data/1310488/000109181826000032/0001091818-26-000032-index.htm", "headline": "BIOFORCE NANOSCIENCES HOLDINGS, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company has encountered a delay in assembling the information required to be included in its Annual Report for the period ending December 31, 2025. The Company expects to file its December 31, 2025, Form 10-K Annual Report with the U.S. Securities and Exchange Commission within (15) calendar days of the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company has encountered a delay in assembling the information required to be included in its Annual Report for the period ending December 31, 2025. The Company expects to file its December 31, 2025, Form 10-K Annual Report with the U.S. Securities and Exchange Commission within (15) calendar days of the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "1eae162e570a0e66", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BIOADAPTIVES, INC.", "cik": 1575142, "ticker": "BDPT", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 252181.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001640334-26-000599", "filing_url": "https://www.sec.gov/Archives/edgar/data/1575142/000164033426000599/0001640334-26-000599-index.htm", "headline": "BIOADAPTIVES, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has experienced a delay in completing the necessary disclosures and finalizing its financial statements with its Independent public accountant in connection with its Annual Report on Form 10-K for the year ended December 31, 2025 (the Annual Report\u201d). As a result of this delay, the Registrant was unable to file its Annual Report by the prescribed filing date without unreasonable effort or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has experienced a delay in completing the necessary disclosures and finalizing its financial statements with its Independent public accountant in connection with its Annual Report on Form 10-K for the year ended December 31, 2025 (the Annual Report\u201d). As a result of this delay, the Registrant was unable to file its Annual Report by the prescribed filing date without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "5ea22fd4c77a9866", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BIO KEY INTERNATIONAL INC", "cik": 1019034, "ticker": "BKYI", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 4934779.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001437749-26-010741", "filing_url": "https://www.sec.gov/Archives/edgar/data/1019034/000143774926010741/0001437749-26-010741-index.htm", "headline": "BIO KEY INTERNATIONAL INC filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, presentation and review of certain information required to complete the financial statements to be included in the Form 10-K could not be completed within the prescribed time period without unreasonable effort and expense to the Company. The Company expects to file the Form 10-K as soon as reasonably practicable and in any event, on or before the 15th calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, presentation and review of certain information required to complete the financial statements to be included in the Form 10-K could not be completed within the prescribed time period without unreasonable effort and expense to the Company. The Company expects to file the Form 10-K as soon as reasonably practicable and in any event, on or before the 15th calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "dd5ad4bef77163b1", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BASANITE, INC.", "cik": 1448705, "ticker": "BASA", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2850725.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001079973-26-000399", "filing_url": "https://www.sec.gov/Archives/edgar/data/1448705/000107997326000399/0001079973-26-000399-index.htm", "headline": "BASANITE, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the period ended December 31, 2025 within the prescribed time period without hardship and expense to the Company. The Company presently has a limited number of full-time accounting and finance employees and requires additional time to compile and process the information necessary for the completion of the Form 10-K. The Company undertakes the responsibility to file the Form 10-K within the extension period provided.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the period ended December 31, 2025 within the prescribed time period without hardship and expense to the Company. The Company presently has a limited number of full-time accounting and finance employees and requires additional time to compile and process the information necessary for the completion of the Form 10-K. The Company undertakes the responsibility to file the Form 10-K within the extension period provided.", "prior_accession": "", "prior_url": "" }, { "id": "0c484335d696ac09", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Arrive AI Inc.", "cik": 1818274, "ticker": "ARAI", "sic_desc": "Services", "size_tier": "mid", "public_float": 99000000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014217", "filing_url": "https://www.sec.gov/Archives/edgar/data/1818274/000149315226014217/0001493152-26-014217-index.htm", "headline": "Arrive AI Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company requires additional time to complete the final review of its financial statements and other disclosures in the Annual Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company requires additional time to complete the final review of its financial statements and other disclosures in the Annual Report.", "prior_accession": "", "prior_url": "" }, { "id": "2367566fc8ef5cd6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Arboretum Silverleaf Income Fund, L.P.", "cik": 1672773, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014200", "filing_url": "https://www.sec.gov/Archives/edgar/data/1672773/000149315226014200/0001493152-26-014200-index.htm", "headline": "Arboretum Silverleaf Income Fund, L.P. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cPartnership\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cForm 10-K\u201d) by its due date for the reasons discussed in this Form 12b-25. As previously reported in its Notification of Late Filing on Form 12b-25 filed with the SEC on November 14, 2025, and as previously reported in its Notification of Late Filing on Form 12b-25 filed with the SEC on August 14, 2025, and as previously reported in its Notification of Late Filing on Form 12b-25 filed with the SEC on May 16, 2025, the Partnership was unable to file its Quarterly Report on Form 10-Q for the periods ended September 30, 2025, June 30, 2025\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cPartnership\u201d) is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cForm 10-K\u201d) by its due date for the reasons discussed in this Form 12b-25. As previously reported in its Notification of Late Filing on Form 12b-25 filed with the SEC on November 14, 2025, and as previously reported in its Notification of Late Filing on Form 12b-25 filed with the SEC on August 14, 2025, and as previously reported in its Notification of Late Filing on Form 12b-25 filed with the SEC on May 16, 2025, the Partnership was unable to file its Quarterly Report on Form 10-Q for the periods ended September 30, 2025, June 30, 2025\u2026", "prior_accession": "", "prior_url": "" }, { "id": "dbcab73d83ce4882", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Apimeds Pharmaceuticals US, Inc.", "cik": 1894525, "ticker": "APUS", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 7811096.48, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-037575", "filing_url": "https://www.sec.gov/Archives/edgar/data/1894525/000121390026037575/0001213900-26-037575-index.htm", "headline": "Apimeds Pharmaceuticals US, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Apimeds Pharmaceuticals US, Inc., a Delaware corporation (the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fourth quarter and fiscal year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d) by the prescribed due date because the Company is in the process of preparing the financial statements for the fourth quarter and fiscal year ended December 31, 2025, and will need additional time to complete such financial statements. The Company\u2019s independent registered public accounting firm will also need additional time to complete its review and audit of the financial statements for the fourth quarter and fiscal year\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Apimeds Pharmaceuticals US, Inc., a Delaware corporation (the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fourth quarter and fiscal year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d) by the prescribed due date because the Company is in the process of preparing the financial statements for the fourth quarter and fiscal year ended December 31, 2025, and will need additional time to complete such financial statements. The Company\u2019s independent registered public accounting firm will also need additional time to complete its review and audit of the financial statements for the fourth quarter and fiscal year\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9823e6ee4637c54d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Amrize Ltd", "cik": 2035989, "ticker": "AMRZ", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 27362509572.0, "form": "8-K", "filed": "2026-03-31", "accession": "0001140361-26-012350", "filing_url": "https://www.sec.gov/Archives/edgar/data/2035989/000114036126012350/0001140361-26-012350-index.htm", "headline": "Amrize Ltd's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "13c53aff8bba3f58", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Ameritek Ventures, Inc.", "cik": 1530185, "ticker": "ATVK", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001376474-26-000255", "filing_url": "https://www.sec.gov/Archives/edgar/data/1530185/000137647426000255/0001376474-26-000255-index.htm", "headline": "Ameritek Ventures, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file its Form 10-K report for the period ending December 31, 2025 within the prescribed time period because additional time is required to finalize its financial statements that are to be filed as part of the report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file its Form 10-K report for the period ending December 31, 2025 within the prescribed time period because additional time is required to finalize its financial statements that are to be filed as part of the report.", "prior_accession": "", "prior_url": "" }, { "id": "1608ef5c39cd20a9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "American Resources Corp", "cik": 1590715, "ticker": "AREC", "sic_desc": "Mining", "size_tier": "mid", "public_float": 131330970.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001477932-26-001841", "filing_url": "https://www.sec.gov/Archives/edgar/data/1590715/000147793226001841/0001477932-26-001841-index.htm", "headline": "American Resources Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant\u2019s Annual Report on Form 10-K for the period ending December 31, 2025 could not be filed within the prescribed time period because the report and required financial statements could not be completed by the Company and subsequently audited by the Company\u2019s independent auditor in a timely manner without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant\u2019s Annual Report on Form 10-K for the period ending December 31, 2025 could not be filed within the prescribed time period because the report and required financial statements could not be completed by the Company and subsequently audited by the Company\u2019s independent auditor in a timely manner without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "684ec42f944fec1c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "American Clean Resources Group, Inc.", "cik": 773717, "ticker": "ACRG", "sic_desc": "Mining", "size_tier": "small", "public_float": 3093836.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001213900-26-037525", "filing_url": "https://www.sec.gov/Archives/edgar/data/773717/000121390026037525/0001213900-26-037525-index.htm", "headline": "American Clean Resources Group, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-08-26", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Our ability to continue as a going concern is dependent on our ability to obtain additional financing from our majority stockholder or other external sources. These conditions have led our independent registered public accounting firm to include an explanatory paragraph in its audit report expressing substantial doubt about our ability to continue as a going concern. There can be no assurance that we will be able to obtain additional financing when needed or on acceptable terms. IF WE ARE UNABLE TO OBTAIN ADDITIONAL FINANCING OR ACHIEVE PROFITABLE OPERATIONS, WE MAY BE UNABLE TO CONTINUE AS A\u2026", "prior_accession": "0001213900-25-080700", "prior_url": "https://www.sec.gov/Archives/edgar/data/773717/000121390025080700/ea0254431-10k_american.htm" }, { "id": "0a2c01188c7b5afa", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Alset Inc.", "cik": 1750106, "ticker": "AEI", "sic_desc": "Real estate", "size_tier": "small", "public_float": 5159186.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001493152-26-014302", "filing_url": "https://www.sec.gov/Archives/edgar/data/1750106/000149315226014302/0001493152-26-014302-index.htm", "headline": "Alset Inc. cited accounting standard ASU 2020-06 for the first time in this filing series", "evidence": { "adopted": [ "2020-06" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Early adoption is permitted for all entities that have adopted the amendments in ASU 2020-06." ], "new_standards": [ "2020-06", "2024-04" ], "prior_filed": "2025-03-31", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Early adoption is permitted for all entities that have adopted the amendments in ASU 2020-06.", "prior_accession": "0001641172-25-001709", "prior_url": "https://www.sec.gov/Archives/edgar/data/1750106/000164117225001709/form10-k.htm" }, { "id": "427e342f60463f8b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Allied Gaming & Entertainment Inc.", "cik": 1708341, "ticker": "AIFA", "sic_desc": "Services", "size_tier": "small", "public_float": 38282007.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001171843-26-002090", "filing_url": "https://www.sec.gov/Archives/edgar/data/1708341/000117184326002090/0001171843-26-002090-index.htm", "headline": "Allied Gaming & Entertainment Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b4064cc4b80681d9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Allied Energy, Inc.", "cik": 1109262, "ticker": "AGGI", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001683168-26-002482", "filing_url": "https://www.sec.gov/Archives/edgar/data/1109262/000168316826002482/0001683168-26-002482-index.htm", "headline": "Allied Energy, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Allied Energy, Inc., (the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Allied Energy, Inc., (the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "581abb463458f3fa", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Smartbird, Inc.", "cik": 1653909, "ticker": "BIRD", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 58600000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001628280-26-022192", "filing_url": "https://www.sec.gov/Archives/edgar/data/1653909/000162828026022192/0001628280-26-022192-index.htm", "headline": "Allbirds, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-12", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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.", "formerly": "Allbirds, Inc." }, "quote": "Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has experienced recurring net losses and negative cash flows that raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These financial statements are the responsibility of the\u2026", "prior_accession": "0001628280-25-012130", "prior_url": "https://www.sec.gov/Archives/edgar/data/1653909/000162828025012130/bird-20241231.htm" }, { "id": "3964e6e30df13f0c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Alaunos Therapeutics, Inc.", "cik": 1107421, "ticker": "TCRT", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 10801553.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001193125-26-134720", "filing_url": "https://www.sec.gov/Archives/edgar/data/1107421/000119312526134720/0001193125-26-134720-index.htm", "headline": "Alaunos Therapeutics, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "\u2026 cash forecast and the Company's dependence on its ability to obtain additional financing to fund its operations after the current resources are exhausted, about which there can be no certainty, management has determined that the Company's present capital resources will not be sufficient to fund its planned operations for at least one year from the issuance date of the financial statements which raises substantial doubt as to the Company's ability to continue as a going concern. This forecast of cash resources is forward-looking information that involves risks and uncertainties, and the\u2026", "prior_accession": "0000950170-25-061207", "prior_url": "https://www.sec.gov/Archives/edgar/data/1107421/000095017025061207/tcrt-20241231.htm" }, { "id": "243fb8dcca5760b1", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Airsculpt Technologies, Inc.", "cik": 1870940, "ticker": "AIRS", "sic_desc": "Services", "size_tier": "mid", "public_float": 79800000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001870940-26-000011", "filing_url": "https://www.sec.gov/Archives/edgar/data/1870940/000187094026000011/0001870940-26-000011-index.htm", "headline": "Airsculpt Technologies, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-14", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management believes these remediation efforts, when fully implemented and operating for a sufficient period of time, will remediate the identified material weaknesses. However, the material weaknesses will not be considered remediated until the enhanced controls have operated effectively for an adequate period of time and management has concluded, through testing, that the controls are operating effectively. In addition, pursuant to our Compensation Clawback Policy, the Board of Directors will conduct an analysis\u2026", "prior_accession": "0001870940-25-000008", "prior_url": "https://www.sec.gov/Archives/edgar/data/1870940/000187094025000008/airs-20241231.htm" }, { "id": "57e7f0ef3aad3d30", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Agape ATP Corp", "cik": 1713210, "ticker": "ATPC", "sic_desc": "Services", "size_tier": "small", "public_float": 5352889.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014204", "filing_url": "https://www.sec.gov/Archives/edgar/data/1713210/000149315226014204/0001493152-26-014204-index.htm", "headline": "Agape ATP Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Agape ATP Corporation (the \u201cCompany\u201d) is unable to file its Form 10-K for the year ended December 31, 2025 within the prescribed time period without unreasonable effort or expense because the Company needs additional time to obtain supporting documentation to complete the Form 10K and to permit the Company\u2019s independent registered public accounting firm to complete its audit of the consolidated financial statements included in the Form 10-K for the year ended December 31, 2025.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Agape ATP Corporation (the \u201cCompany\u201d) is unable to file its Form 10-K for the year ended December 31, 2025 within the prescribed time period without unreasonable effort or expense because the Company needs additional time to obtain supporting documentation to complete the Form 10K and to permit the Company\u2019s independent registered public accounting firm to complete its audit of the consolidated financial statements included in the Form 10-K for the year ended December 31, 2025.", "prior_accession": "", "prior_url": "" }, { "id": "dcabbc224e7f5f79", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Accustem Sciences Inc.", "cik": 1850767, "ticker": "ACUT", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 9684334.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-013809", "filing_url": "https://www.sec.gov/Archives/edgar/data/1850767/000149315226013809/0001493152-26-013809-index.htm", "headline": "Accustem Sciences Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review of the information required to be presented in the Form 10-K for the relevant fiscal year has imposed time constraints that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such annual report no later than 15 days after its original due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review of the information required to be presented in the Form 10-K for the relevant fiscal year has imposed time constraints that have rendered timely filing of the Form 10-K impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such annual report no later than 15 days after its original due date.", "prior_accession": "", "prior_url": "" }, { "id": "69bdc652d1ad76fc", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Abpro Holdings, Inc.", "cik": 1893219, "ticker": "ABPO", "sic_desc": "Biological products", "size_tier": "small", "public_float": 9300000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-036634", "filing_url": "https://www.sec.gov/Archives/edgar/data/1893219/000121390026036634/0001213900-26-036634-index.htm", "headline": "Abpro Holdings, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense. Due primarily to the Company\u2019s recent material transactions, governance and operational matters, including, but not limited to, meeting certain Nasdaq compliance matters and finance transactions, the preparation and audit of the financial statements to be included in the Annual Report require additional time to complete. The Company is working diligently to complete such processes, but could not finalize such matters prior to the initial due date of the Annual Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense. Due primarily to the Company\u2019s recent material transactions, governance and operational matters, including, but not limited to, meeting certain Nasdaq compliance matters and finance transactions, the preparation and audit of the financial statements to be included in the Annual Report require additional time to complete. The Company is working diligently to complete such processes, but could not finalize such matters prior to the initial due date of the Annual Report.", "prior_accession": "", "prior_url": "" }, { "id": "ac1b6b5fe7b9deae", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "ATA Creativity Global", "cik": 1420529, "ticker": "AACG", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-31", "accession": "0001104659-26-037267", "filing_url": "https://www.sec.gov/Archives/edgar/data/1420529/000110465926037267/0001104659-26-037267-index.htm", "headline": "ATA Creativity Global cited accounting standard ASU 2016-13 for the first time in this filing series", "evidence": { "adopted": [ "2016-13" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Since January 1, 2024, the Company adopted Accounting Standards Update (\u201cASU\u201d) No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (\u201cASU 2016-13\u201d), using the modified retrospective transition method." ], "new_standards": [ "2016-13", "2025-01", "2025-04", "2025-06", "2025-08", "2025-09", "2025-10", "2025-11" ], "prior_filed": "2025-04-10", "prior_form": "20-F", "restates_existing_policy": false, "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." }, "quote": "Since January 1, 2024, the Company adopted Accounting Standards Update (\u201cASU\u201d) No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (\u201cASU 2016-13\u201d), using the modified retrospective transition method.", "prior_accession": "0001410578-25-000679", "prior_url": "https://www.sec.gov/Archives/edgar/data/1420529/000141057825000679/aacg-20241231x20f.htm" }, { "id": "d227c9f032434cdd", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ASP Isotopes Inc.", "cik": 1921865, "ticker": "ASPI", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 399800000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001477932-26-001871", "filing_url": "https://www.sec.gov/Archives/edgar/data/1921865/000147793226001871/0001477932-26-001871-index.htm", "headline": "ASP Isotopes Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "46f55d4f503cb9af", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "APPYEA, INC", "cik": 1568969, "ticker": "LOTT", "sic_desc": "Services", "size_tier": "small", "public_float": 6771241.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014221", "filing_url": "https://www.sec.gov/Archives/edgar/data/1568969/000149315226014221/0001493152-26-014221-index.htm", "headline": "APPYEA, INC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant could not complete the filing of its Annual Report on Form 10-K for the year ended December 31, 2025 within the prescribed time period due to the delay in obtaining and compiling information required to be included in the Company\u2019s Form 10-K relating to the fair market value of intangible assets which were purchased by the Registrant in a significant transaction during he reporting period, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant could not complete the filing of its Annual Report on Form 10-K for the year ended December 31, 2025 within the prescribed time period due to the delay in obtaining and compiling information required to be included in the Company\u2019s Form 10-K relating to the fair market value of intangible assets which were purchased by the Registrant in a significant transaction during he reporting period, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "da92081d0b9051e2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "AMERIGUARD SECURITY SERVICES, INC.", "cik": 1514443, "ticker": "AGSS", "sic_desc": "Services", "size_tier": "small", "public_float": 3353341.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001213900-26-037255", "filing_url": "https://www.sec.gov/Archives/edgar/data/1514443/000121390026037255/0001213900-26-037255-index.htm", "headline": "AMERIGUARD SECURITY SERVICES, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2af3bd5a2782507e", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "AMERICAN SHARED HOSPITAL SERVICES", "cik": 744825, "ticker": "AMS", "sic_desc": "Services", "size_tier": "small", "public_float": 15497000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001437749-26-010731", "filing_url": "https://www.sec.gov/Archives/edgar/data/744825/000143774926010731/0001437749-26-010731-index.htm", "headline": "AMERICAN SHARED HOSPITAL SERVICES disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-04", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern Uncertainty The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 of the consolidated financial statements, the Company has defaulted on its debt that raises substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 2. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These consolidated financial statements\u2026", "prior_accession": "0001437749-25-011052", "prior_url": "https://www.sec.gov/Archives/edgar/data/744825/000143774925011052/asha20241231_10k.htm" }, { "id": "04711dc2916f6803", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "AMERICAN REBEL HOLDINGS INC", "cik": 1648087, "ticker": "AREB", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 8647718.94, "form": "10-K", "filed": "2026-03-31", "accession": "0001493152-26-014291", "filing_url": "https://www.sec.gov/Archives/edgar/data/1648087/000149315226014291/0001493152-26-014291-index.htm", "headline": "AMERICAN REBEL HOLDINGS INC disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern Uncertainty The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the consolidated financial statements, the Company has suffered recurring losses from operations and has missed payments on debt obligations that raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 2. The consolidated financial statements do not include any adjustments that might result from the outcome of this\u2026", "prior_accession": "0001641172-25-007523", "prior_url": "https://www.sec.gov/Archives/edgar/data/1648087/000164117225007523/form10-ka.htm" }, { "id": "ae8529b9594f945e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "AMC Robotics Corp", "cik": 1937891, "ticker": "AMCI", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 58622752.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001493152-26-014223", "filing_url": "https://www.sec.gov/Archives/edgar/data/1937891/000149315226014223/0001493152-26-014223-index.htm", "headline": "AMC Robotics Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company requires additional time to compile and process the information necessary resulting from the completion of its recent business combination.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company requires additional time to compile and process the information necessary resulting from the completion of its recent business combination.", "prior_accession": "", "prior_url": "" }, { "id": "ace2fbbe24ea9999", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "ALPHA MODUS HOLDINGS, INC.", "cik": 1862463, "ticker": "AMOD", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 13576724.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001493152-26-014230", "filing_url": "https://www.sec.gov/Archives/edgar/data/1862463/000149315226014230/0001493152-26-014230-index.htm", "headline": "ALPHA MODUS HOLDINGS, INC. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2024, "caveat": "The filing states this standard was adopted in 2024, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "The Company adopted ASU 2023-09 \u2013 \u201cIncome Tax Disclosures\u201d required for periods beginning after December 31, 2024." ], "new_standards": [ "2023-09", "2025-11" ], "prior_filed": "2025-04-15", "prior_form": "10-K", "restates_existing_policy": true, "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." }, "quote": "The Company adopted ASU 2023-09 \u2013 \u201cIncome Tax Disclosures\u201d required for periods beginning after December 31, 2024.", "prior_accession": "0001641172-25-004768", "prior_url": "https://www.sec.gov/Archives/edgar/data/1862463/000164117225004768/form10-k.htm" }, { "id": "2a00640cc6dff1ea", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "AIBOTICS, INC.", "cik": 1763329, "ticker": "AIBT", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1373539.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001096906-26-000443", "filing_url": "https://www.sec.gov/Archives/edgar/data/1763329/000109690626000443/0001096906-26-000443-index.htm", "headline": "AIBOTICS, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "36a67c07c653017d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ADVENT TECHNOLOGIES HOLDINGS, INC.", "cik": 1744494, "ticker": "ADNH", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6700000.0, "form": "NT 10-K", "filed": "2026-03-31", "accession": "0001829126-26-002882", "filing_url": "https://www.sec.gov/Archives/edgar/data/1744494/000182912626002882/0001829126-26-002882-index.htm", "headline": "ADVENT TECHNOLOGIES HOLDINGS, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany,\u201d \u201cwe,\u201d \u201cus\u201d or \u201cour\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cForm 10-K\u201d) on or before the prescribed due date. The Company requires additional time to complete the final review of its financial statements and other disclosures in the Annual Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany,\u201d \u201cwe,\u201d \u201cus\u201d or \u201cour\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cForm 10-K\u201d) on or before the prescribed due date. The Company requires additional time to complete the final review of its financial statements and other disclosures in the Annual Report.", "prior_accession": "", "prior_url": "" }, { "id": "86f1f40f68277054", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "1847 Holdings LLC", "cik": 1599407, "ticker": "LBRA", "sic_desc": "Services", "size_tier": "small", "public_float": 8500000.0, "form": "10-K", "filed": "2026-03-31", "accession": "0001213900-26-036917", "filing_url": "https://www.sec.gov/Archives/edgar/data/1599407/000121390026036917/0001213900-26-036917-index.htm", "headline": "1847 Holdings LLC disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-08-08", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Our auditors have issued a going concern opinion on our audited financial statements. The report of our independent registered public accounting firm that accompanies our financial statements for the year ended December 31, 2025 contains a going concern qualification in which such firm expressed substantial doubt about our ability to continue as a going concern, based on the financial statements at that time. As of December 31, 2025, we had cash and cash equivalents of $1,987,301, an accumulated deficit of $109,599,852, and a working capital deficit of $43,065,927. For the year then ended, we\u2026", "prior_accession": "0001213900-25-073709", "prior_url": "https://www.sec.gov/Archives/edgar/data/1599407/000121390025073709/ea0251187-10ka1_1847hold.htm" }, { "id": "eee743e371e4d2d4", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "iTonic Holdings Ltd", "cik": 1970544, "ticker": "ITOC", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-30", "accession": "0001213900-26-036395", "filing_url": "https://www.sec.gov/Archives/edgar/data/1970544/000121390026036395/0001213900-26-036395-index.htm", "headline": "iTonic Holdings Ltd disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "not comparable", "located_in": "going-concern note", "prior_filed": "2025-03-20", "prior_form": "20-F", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "Pheton Holdings Ltd", "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." }, "quote": "Going Concern As reflected in the accompanying financial statements, during the year ended December 31, 2025, the Company incurred a to a net loss of $5,098,384 and negative cash flows from operating activities. These factors raise substantial doubt regarding the Company\u2019s ability to continue as a going concern. We have evaluated the conditions or events that raise substantial doubt about the Company\u2019s ability as a going concern within one year of issuance of the financial statements. While the Company continues operations and generates revenue, its cash position is insufficient to support\u2026", "prior_accession": "0001213900-25-025558", "prior_url": "https://www.sec.gov/Archives/edgar/data/1970544/000121390025025558/ea0233188-20f_pheton.htm" }, { "id": "a019436296b601d6", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "iTonic Holdings Ltd", "cik": 1970544, "ticker": "ITOC", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-30", "accession": "0001213900-26-036395", "filing_url": "https://www.sec.gov/Archives/edgar/data/1970544/000121390026036395/0001213900-26-036395-index.htm", "headline": "iTonic Holdings Ltd cited accounting standard ASU 2020-06 for the first time in this filing series", "evidence": { "adopted": [ "2020-06" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Early adoption is permitted for entities that have adopted the amendments in ASU 2020-06." ], "new_standards": [ "2018-07", "2020-06", "2024-04", "2025-01", "2025-02", "2025-03", "2025-05", "2025-06" ], "prior_filed": "2025-03-20", "prior_form": "20-F", "restates_existing_policy": false, "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." }, "quote": "Early adoption is permitted for entities that have adopted the amendments in ASU 2020-06.", "prior_accession": "0001213900-25-025558", "prior_url": "https://www.sec.gov/Archives/edgar/data/1970544/000121390025025558/ea0233188-20f_pheton.htm" }, { "id": "10c35266203ee2a4", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Zivo Bioscience, Inc.", "cik": 1101026, "ticker": "ZIVO", "sic_desc": "Biological products", "size_tier": "small", "public_float": 15600000.0, "form": "8-K", "filed": "2026-03-30", "accession": "0001654954-26-002928", "filing_url": "https://www.sec.gov/Archives/edgar/data/1101026/000165495426002928/0001654954-26-002928-index.htm", "headline": "Zivo Bioscience, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b891da432116616b", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Xos, Inc.", "cik": 1819493, "ticker": "XOS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 28800000.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001819493-26-000008", "filing_url": "https://www.sec.gov/Archives/edgar/data/1819493/000181949326000008/0001819493-26-000008-index.htm", "headline": "Xos, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-18", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "These conditions, along with other matters as set forth in Note 1, raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for opinion These consolidated financial statements are the responsibility of the Company\u2019s management. Our responsibility is to express an opinion on the Company\u2019s consolidated financial statements based on our audits. We are a public accounting firm\u2026", "prior_accession": "0001819493-25-000052", "prior_url": "https://www.sec.gov/Archives/edgar/data/1819493/000181949325000052/xos-20241231.htm" }, { "id": "e6e7ebd460e1ffe6", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Wright Investors Service Holdings, Inc.", "cik": 1279715, "ticker": "IWSH", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 4000000.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001214659-26-003984", "filing_url": "https://www.sec.gov/Archives/edgar/data/1279715/000121465926003984/0001214659-26-003984-index.htm", "headline": "Wright Investors Service Holdings, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-22", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company held cash and cash equivalents of approximately $33,000, and investments in mutual funds of $1,267,000, respectively, as of December 31, 2025. The Company believes that its cash resources at December 31, 2025 may not meet its operating expenditure requirements through the first quarter of 2027. These factors raise substantial doubt about the Company\u2019s ability to continue as a going concern. The Company continues to face significant challenges and uncertainties and intends to evaluate and explore all available strategic options. The Company will continue to work to maximize\u2026", "prior_accession": "0001214659-25-006217", "prior_url": "https://www.sec.gov/Archives/edgar/data/1279715/000121465925006217/iwsh-20241231.htm" }, { "id": "e2b57ba2789b4b50", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Wright Investors Service Holdings, Inc.", "cik": 1279715, "ticker": "IWSH", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 4000000.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001214659-26-003984", "filing_url": "https://www.sec.gov/Archives/edgar/data/1279715/000121465926003984/0001214659-26-003984-index.htm", "headline": "Wright Investors Service Holdings, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "Effective January 1, 2025, the Company adopted ASU 2023-09, Improvements to Income Tax Disclosures, which expanded income tax disclosure requirements, including disaggregation of pretax income (loss) and income tax expense (benefit) by jurisdiction and disclosure of income taxes paid (net of refunds received)." ], "new_standards": [ "2023-09", "2024-03" ], "prior_filed": "2025-04-22", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "Effective January 1, 2025, the Company adopted ASU 2023-09, Improvements to Income Tax Disclosures, which expanded income tax disclosure requirements, including disaggregation of pretax income (loss) and income tax expense (benefit) by jurisdiction and disclosure of income taxes paid (net of refunds received).", "prior_accession": "0001214659-25-006217", "prior_url": "https://www.sec.gov/Archives/edgar/data/1279715/000121465925006217/iwsh-20241231.htm" }, { "id": "ad00ea77a08c9999", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Winvest Group Ltd", "cik": 1558740, "ticker": "WNLV", "sic_desc": "Services", "size_tier": "small", "public_float": 45849089.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001477932-26-001695", "filing_url": "https://www.sec.gov/Archives/edgar/data/1558740/000147793226001695/0001477932-26-001695-index.htm", "headline": "Winvest Group Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company was unable to compile the necessary financial information required to prepare a complete filing. Thus, the Company would be unable to file the periodic report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company was unable to compile the necessary financial information required to prepare a complete filing. Thus, the Company would be unable to file the periodic report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period.", "prior_accession": "", "prior_url": "" }, { "id": "79656843dcbfe7cf", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Webstar Technology Group Inc.", "cik": 1645155, "ticker": "WBSR", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 11151622.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001493152-26-013667", "filing_url": "https://www.sec.gov/Archives/edgar/data/1645155/000149315226013667/0001493152-26-013667-index.htm", "headline": "Webstar Technology Group Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "62746c635c3c7dfc", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "WASTE ENERGY CORP.", "cik": 1515139, "ticker": "WAST", "sic_desc": "Business services", "size_tier": "small", "public_float": 5521171.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001493152-26-013600", "filing_url": "https://www.sec.gov/Archives/edgar/data/1515139/000149315226013600/0001493152-26-013600-index.htm", "headline": "WASTE ENERGY CORP. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Additional time is needed for the registrant to compile and analyze supporting documentation in order to complete the Form 10-K and to permit the Company\u2019s independent registered public accounting firm to complete its review.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Additional time is needed for the registrant to compile and analyze supporting documentation in order to complete the Form 10-K and to permit the Company\u2019s independent registered public accounting firm to complete its review.", "prior_accession": "", "prior_url": "" }, { "id": "a4850f01a9bdb4c7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Vystar Corp", "cik": 1308027, "ticker": "VYST", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1655027.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001493152-26-013520", "filing_url": "https://www.sec.gov/Archives/edgar/data/1308027/000149315226013520/0001493152-26-013520-index.htm", "headline": "Vystar Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0e3217949230e14e", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Vor Biopharma Inc.", "cik": 1817229, "ticker": "VOR", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 76100000.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001193125-26-130451", "filing_url": "https://www.sec.gov/Archives/edgar/data/1817229/000119312526130451/0001193125-26-130451-index.htm", "headline": "Vor Biopharma Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-20", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0000950170-25-042623", "prior_url": "https://www.sec.gov/Archives/edgar/data/1817229/000095017025042623/vor-20241231.htm" }, { "id": "1850f5ccc289a0a6", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Virgin Galactic Holdings, Inc", "cik": 1706946, "ticker": "SPCE", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 188700000.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001706946-26-000019", "filing_url": "https://www.sec.gov/Archives/edgar/data/1706946/000170694626000019/0001706946-26-000019-index.htm", "headline": "Virgin Galactic Holdings, Inc disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-02-26", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company's Ability to Continue as a Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the consolidated financial statements, the Company has used significant cash for operating activities and developing its next-generation spaceships and has stated that substantial doubt exists about the Company\u2019s ability to continue as a going concern. Management's evaluation of the events and conditions and management\u2019s plans regarding these matters are also described in Note 2. The\u2026", "prior_accession": "0001706946-25-000038", "prior_url": "https://www.sec.gov/Archives/edgar/data/1706946/000170694625000038/spce-20241231.htm" }, { "id": "72720d00f4488944", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "USA Rare Earth, Inc.", "cik": 1970622, "ticker": "USAR", "sic_desc": "Mining", "size_tier": "mid", "public_float": 661800000.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001970622-26-000021", "filing_url": "https://www.sec.gov/Archives/edgar/data/1970622/000197062226000021/0001970622-26-000021-index.htm", "headline": "USA Rare Earth, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001213900-25-026445", "prior_url": "https://www.sec.gov/Archives/edgar/data/1970622/000121390025026445/ea0236222-10k_usarare.htm" }, { "id": "19b0405545883147", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "USA Rare Earth, Inc.", "cik": 1970622, "ticker": "USAR", "sic_desc": "Mining", "size_tier": "mid", "public_float": 661800000.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001970622-26-000021", "filing_url": "https://www.sec.gov/Archives/edgar/data/1970622/000197062226000021/0001970622-26-000021-index.htm", "headline": "USA Rare Earth, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09, effective January 1, 2025, on a retrospective basis and the adoption of this standard impacted certain income tax disclosures." ], "new_standards": [ "2023-09", "2024-03", "2025-01", "2025-10", "2025-11", "2025-12" ], "prior_filed": "2025-03-31", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09, effective January 1, 2025, on a retrospective basis and the adoption of this standard impacted certain income tax disclosures.", "prior_accession": "0001213900-25-026445", "prior_url": "https://www.sec.gov/Archives/edgar/data/1970622/000121390025026445/ea0236222-10k_usarare.htm" }, { "id": "6c0488db5100a24a", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "TherapeuticsMD, Inc.", "cik": 25743, "ticker": "TXMD", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 13408634.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001213900-26-036515", "filing_url": "https://www.sec.gov/Archives/edgar/data/25743/000121390026036515/0001213900-26-036515-index.htm", "headline": "TherapeuticsMD, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "See \u201cGoing Concern\u201d above for further discussion related to our ability to generate and obtain adequate amounts of cash to meet our liquidity needs and our plans to satisfy our such needs in the short-term and in the long-term. As a result, there is substantial doubt about our ability to continue as a going concern for the next twelve months from the issuance of the financial statements included in this 2025 10-K Report. Cash flows The following table reflects the major categories of cash flows from continuing operations for each of the periods (in thousands). Years ended December 31, Cash\u2026", "prior_accession": "0001213900-25-037713", "prior_url": "https://www.sec.gov/Archives/edgar/data/25743/000121390025037713/ea0239596-10ka1_therapeutics.htm" }, { "id": "678da5be953acb16", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Terra Innovatum Global N.V.", "cik": 2067627, "ticker": "NKLR", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-30", "accession": "0001213900-26-036007", "filing_url": "https://www.sec.gov/Archives/edgar/data/2067627/000121390026036007/0001213900-26-036007-index.htm", "headline": "Terra Innovatum Global N.V.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6ddf248b2125535d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Terra Innovatum Global N.V.", "cik": 2067627, "ticker": "NKLR", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001213900-26-036004", "filing_url": "https://www.sec.gov/Archives/edgar/data/2067627/000121390026036004/0001213900-26-036004-index.htm", "headline": "Terra Innovatum Global N.V. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period without unreasonable effort or expense because the Company requires additional time to complete the preparation of the audited financial statements and have those financial statements audited by the Company\u2019s independent public accounting firm.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period without unreasonable effort or expense because the Company requires additional time to complete the preparation of the audited financial statements and have those financial statements audited by the Company\u2019s independent public accounting firm.", "prior_accession": "", "prior_url": "" }, { "id": "4d328d43b9de7d23", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "TRANSUITE.ORG INC.", "cik": 1758699, "ticker": "TRSO", "sic_desc": "Computer services", "size_tier": "small", "public_float": 30802720.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001640334-26-000572", "filing_url": "https://www.sec.gov/Archives/edgar/data/1758699/000164033426000572/0001640334-26-000572-index.htm", "headline": "TRANSUITE.ORG INC. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "5ca415eebb2e2655", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SunPower Inc.", "cik": 1838987, "ticker": "SPWR", "sic_desc": "Construction", "size_tier": "mid", "public_float": 85200000.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001213900-26-036433", "filing_url": "https://www.sec.gov/Archives/edgar/data/1838987/000121390026036433/0001213900-26-036433-index.htm", "headline": "SunPower Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 2, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it will not be able to file its Annual Report on Form 10-K for the fiscal year ended December 28, 2025 (the \u201c2025 Form 10-K\u201d) within the prescribed time period for such filing without unreasonable effort or expense. The Company has dedicated significant resources to completing the Form 10-K and is working diligently to complete the necessary work to file the 2025 Form 10-K as soon as practicable. The Company requires more time to complete the procedures relating to its year-end reporting process.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it will not be able to file its Annual Report on Form 10-K for the fiscal year ended December 28, 2025 (the \u201c2025 Form 10-K\u201d) within the prescribed time period for such filing without unreasonable effort or expense. The Company has dedicated significant resources to completing the Form 10-K and is working diligently to complete the necessary work to file the 2025 Form 10-K as soon as practicable. The Company requires more time to complete the procedures relating to its year-end reporting process.", "prior_accession": "", "prior_url": "" }, { "id": "004049479235f200", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Summit Networks Inc.", "cik": 1619096, "ticker": "SNTW", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 13395460.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001091818-26-000029", "filing_url": "https://www.sec.gov/Archives/edgar/data/1619096/000109181826000029/0001091818-26-000029-index.htm", "headline": "Summit Networks Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant is unable to file its Report on Form 10-K for the period ended December 31, 2025 within the prescribed time period due to its difficulty in completing and obtaining required financial and other information without unreasonable effort and expense. The registrant expects to file the Form 10-K within the time period permitted by this extension.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant is unable to file its Report on Form 10-K for the period ended December 31, 2025 within the prescribed time period due to its difficulty in completing and obtaining required financial and other information without unreasonable effort and expense. The registrant expects to file the Form 10-K within the time period permitted by this extension.", "prior_accession": "", "prior_url": "" }, { "id": "3b059d516c1882d4", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Sensei Biotherapeutics, Inc.", "cik": 1829802, "ticker": "FTH", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 10300000.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001193125-26-132014", "filing_url": "https://www.sec.gov/Archives/edgar/data/1829802/000119312526132014/0001193125-26-132014-index.htm", "headline": "Sensei Biotherapeutics, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-28", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company may be required to make significant cash payments to holders of Series B Non-Voting Convertible Preferred Stock that could substantially reduce the Company\u2019s available cash resources which raises substantial doubt about its ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 1. The financial statements do not include any adjustments that\u2026", "prior_accession": "0000950170-25-046338", "prior_url": "https://www.sec.gov/Archives/edgar/data/1829802/000095017025046338/snse-20241231.htm" }, { "id": "57422e3d826d0d04", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Scienture Holdings, Inc.", "cik": 1382574, "ticker": "SCNX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 10203000.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001493152-26-013475", "filing_url": "https://www.sec.gov/Archives/edgar/data/1382574/000149315226013475/0001493152-26-013475-index.htm", "headline": "Scienture Holdings, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-03-26", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "As of December 31, 2025, the Company had cash and cash equivalents of $6,662,008, positive working capital of approximately $5,181,000, and current liabilities of approximately $2,735,000. Management evaluated conditions and events in accordance with ASC 205-40 and determined that, based on the factors described below, there is no substantial doubt about the Company\u2019s ability to continue as a going concern for the twelve-month period following the date these financial statements are issued. See also \u201cNote 2 \u2013 Going Concern\u201d in the Notes to Consolidated Financial Statements for further\u2026", "prior_accession": "0001641172-25-000657", "prior_url": "https://www.sec.gov/Archives/edgar/data/1382574/000164117225000657/form10-k.htm" }, { "id": "f80ec54a1a0a46ac", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "SOCKET MOBILE, INC.", "cik": 944075, "ticker": "SCKT", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6595000.0, "form": "10-K", "filed": "2026-03-30", "accession": "0000944075-26-000027", "filing_url": "https://www.sec.gov/Archives/edgar/data/944075/000094407526000027/0000944075-26-000027-index.htm", "headline": "SOCKET MOBILE, INC. cited accounting standard ASU 2016-02 for the first time in this filing series", "evidence": { "adopted": [ "2016-02" ], "adoption_year_stated": 2019, "caveat": "The filing states this standard was adopted in 2019, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "Leases The Company adopted ASU 2016-02 effective January 1, 2019." ], "new_standards": [ "2016-02" ], "prior_filed": "2025-04-14", "prior_form": "10-K/A", "restates_existing_policy": true, "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." }, "quote": "Leases The Company adopted ASU 2016-02 effective January 1, 2019.", "prior_accession": "0000944075-25-000015", "prior_url": "https://www.sec.gov/Archives/edgar/data/944075/000094407525000015/k10a-2024.htm" }, { "id": "143f29d2995f4086", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "SIEBERT FINANCIAL CORP", "cik": 65596, "ticker": "SIEB", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 61987052.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001213900-26-036500", "filing_url": "https://www.sec.gov/Archives/edgar/data/65596/000121390026036500/0001213900-26-036500-index.htm", "headline": "SIEBERT FINANCIAL CORP reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-01", "prior_form": "10-K/A", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 689, "weakness_first_reported": "2024-05-10", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management assessed the effectiveness of our internal control over financial reporting as of December 31, 2025, based on criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control - Integrated Framework (2013) (\u201cCOSO Framework\u201d). Based on that assessment, management concluded that, as of December 31, 2025, our internal control over financial reporting was effective. Changes in Internal Control over Financial Reporting There were no changes in our internal\u2026", "prior_accession": "0001213900-25-026597", "prior_url": "https://www.sec.gov/Archives/edgar/data/65596/000121390025026597/ea0236430-10ka1_siebert.htm" }, { "id": "2ec3e4f1a66d4a54", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SENTIENT BRANDS HOLDINGS INC.", "cik": 1358633, "ticker": "SNBH", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 4312825.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001493152-26-013448", "filing_url": "https://www.sec.gov/Archives/edgar/data/1358633/000149315226013448/0001493152-26-013448-index.htm", "headline": "SENTIENT BRANDS HOLDINGS INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company\u2019s Annual Report on Form 10-K for the annual period ended December 31, 2025, cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to ensure adequate disclosure of certain information required to be included in the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company\u2019s Annual Report on Form 10-K for the annual period ended December 31, 2025, cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to ensure adequate disclosure of certain information required to be included in the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "ab505ab0722b1790", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SEATech Ventures Corp.", "cik": 1763660, "ticker": "APGH", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001493152-26-013452", "filing_url": "https://www.sec.gov/Archives/edgar/data/1763660/000149315226013452/0001493152-26-013452-index.htm", "headline": "SEATech Ventures Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period. This delay is primarily due to the recent transition in the Company\u2019s executive leadership and board of directors. The newly appointed management team is conducting a comprehensive review of the Company\u2019s historical accounting records, internal control over financial reporting, and certain prior-period transactions to ensure the highest level of accuracy and compliance. Additional time is needed for the Company to finalize the compilation and analysis of supporting documentation and to allow the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period. This delay is primarily due to the recent transition in the Company\u2019s executive leadership and board of directors. The newly appointed management team is conducting a comprehensive review of the Company\u2019s historical accounting records, internal control over financial reporting, and certain prior-period transactions to ensure the highest level of accuracy and compliance. Additional time is needed for the Company to finalize the compilation and analysis of supporting documentation and to allow the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "e3fdb7e01504940f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SATIVUS TECH CORP.", "cik": 1661600, "ticker": "SATT", "sic_desc": "Services", "size_tier": "small", "public_float": 193034.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001683168-26-002407", "filing_url": "https://www.sec.gov/Archives/edgar/data/1661600/000168316826002407/0001683168-26-002407-index.htm", "headline": "SATIVUS TECH CORP. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Due to events unforeseen by the Company, it is unable to complete its Annual Report on Form 10-K for the period ending December 31, 2025 without an unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Due to events unforeseen by the Company, it is unable to complete its Annual Report on Form 10-K for the period ending December 31, 2025 without an unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "f0cfb877801369cd", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "RetinalGenix Technologies Inc.", "cik": 1836295, "ticker": "RTGN", "sic_desc": "Medical instruments", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001493152-26-013325", "filing_url": "https://www.sec.gov/Archives/edgar/data/1836295/000149315226013325/0001493152-26-013325-index.htm", "headline": "RetinalGenix Technologies Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "NARRATIVE The Company is unable to file its Annual Report on Form 10K ended December 31, 2025 by March 31, 2026 without unreasonable effort or expense. The Company requires additional time to finalize its financial statements for such fiscal year ended December 31, 2025.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "NARRATIVE The Company is unable to file its Annual Report on Form 10K ended December 31, 2025 by March 31, 2026 without unreasonable effort or expense. The Company requires additional time to finalize its financial statements for such fiscal year ended December 31, 2025.", "prior_accession": "", "prior_url": "" }, { "id": "a72fd7ee47ffb27b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "RemSleep Holdings Inc.", "cik": 1412126, "ticker": "RMSL", "sic_desc": "Services", "size_tier": "small", "public_float": 22497600.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001213900-26-035760", "filing_url": "https://www.sec.gov/Archives/edgar/data/1412126/000121390026035760/0001213900-26-035760-index.htm", "headline": "RemSleep Holdings Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d). Additional time is needed to allow the Company\u2019s independent registered public accounting firm to complete its audit of the financial statements included in Form 10-K. The Company intends to file the Form 10-K by or before April 15, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d). Additional time is needed to allow the Company\u2019s independent registered public accounting firm to complete its audit of the financial statements included in Form 10-K. The Company intends to file the Form 10-K by or before April 15, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "cd6a889a3b1227de", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "RICHTECH ROBOTICS INC.", "cik": 1963685, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "8-K/A", "filed": "2026-03-30", "accession": "0001213900-26-036381", "filing_url": "https://www.sec.gov/Archives/edgar/data/1963685/000121390026036381/0001213900-26-036381-index.htm", "headline": "RICHTECH ROBOTICS INC. dismissed Bush & Associates CPA LLC and engaged CBIZ", "evidence": { "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Bush & Associates CPA LLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "CBIZ", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "85e3991b92b4dcc1", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "REGENEREX PHARMA, INC.", "cik": 1357878, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001472375-26-000099", "filing_url": "https://www.sec.gov/Archives/edgar/data/1357878/000147237526000099/0001472375-26-000099-index.htm", "headline": "REGENEREX PHARMA, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -1, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Regenerex Pharma Inc. is unable to file its Form 10-K within the prescribed time period without unreasonable effort or expense, as additional time is required to complete its financial statements, related disclosures, and audit procedures. This delay is primarily due to an ongoing internal review of certain matters raised by a company executive, as well as the need for continued coordination with the Company\u2019s external auditors and consultation with legal counsel to ensure the accuracy and completeness of the filing. The internal review was initiated by the independent members of the Board of Directors and remains ongoing. The Company\u2019s auditors have advised that they are unable to complete\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Regenerex Pharma Inc. is unable to file its Form 10-K within the prescribed time period without unreasonable effort or expense, as additional time is required to complete its financial statements, related disclosures, and audit procedures. This delay is primarily due to an ongoing internal review of certain matters raised by a company executive, as well as the need for continued coordination with the Company\u2019s external auditors and consultation with legal counsel to ensure the accuracy and completeness of the filing. The internal review was initiated by the independent members of the Board of Directors and remains ongoing. The Company\u2019s auditors have advised that they are unable to complete\u2026", "prior_accession": "", "prior_url": "" }, { "id": "2eaf88a719523ec0", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Precipio, Inc.", "cik": 1043961, "ticker": "PRPO", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 15200000.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001104659-26-036878", "filing_url": "https://www.sec.gov/Archives/edgar/data/1043961/000110465926036878/0001104659-26-036878-index.htm", "headline": "Precipio, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-27", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "We have incurred substantial operating losses and have typically used cash in our operating activities for the past several years. For the year ended December 31, 2025, we had an operating loss of $1.2 million and net cash provided by operating activities of $0.7 million. As of December 31, 2025, we had an accumulated deficit of $102.8 million and working capital of $2.3 million. Our ability to continue as a going concern over the next twelve months from the date the consolidated financial statements were issued is dependent upon a combination of achieving our business plan, including\u2026", "prior_accession": "0001558370-25-003817", "prior_url": "https://www.sec.gov/Archives/edgar/data/1043961/000155837025003817/prpo-20241231x10k.htm" }, { "id": "55a677a8d0731791", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Peraso Inc.", "cik": 890394, "ticker": "PRSO", "sic_desc": "Semiconductors", "size_tier": "small", "public_float": 6342613.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001213900-26-036514", "filing_url": "https://www.sec.gov/Archives/edgar/data/890394/000121390026036514/0001213900-26-036514-index.htm", "headline": "Peraso Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-03-28", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "As of December 31, 2025, we had cash and cash equivalents of $2.9 million and an accumulated deficit of $181.9 million. We believe that our existing cash and cash equivalents and expected receipts associated with forecasted product sales will enable us to meet our capital needs into the third quarter of 2026. Our ability to continue as a going concern is dependent upon our ability to raise additional capital and to achieve sustainable revenues and profitable operations. We will need to increase revenues substantially beyond levels that we have attained in the past in order to generate\u2026", "prior_accession": "0001013762-25-004082", "prior_url": "https://www.sec.gov/Archives/edgar/data/890394/000101376225004082/ea0235180-10k_perasoinc.htm" }, { "id": "ad6906203f608705", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Origin Materials, Inc.", "cik": 1802457, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 126400000.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001802457-26-000017", "filing_url": "https://www.sec.gov/Archives/edgar/data/1802457/000180245726000017/0001802457-26-000017-index.htm", "headline": "Origin Materials, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-13", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "We expect that our general and administrative expenses will increase as we develop our PET closures business, increase spending on strategic partnerships, increase sales and marketing activities, produce materials, and operate as a public company. There is no guarantee when, if ever, we will become profitable. Management consequently has determined there is substantial doubt about our ability to continue as a going concern for a period of twelve months from the date the consolidated financial statements contained in this Annual Report are issued. While we have made significant strides in\u2026", "prior_accession": "0001802457-25-000008", "prior_url": "https://www.sec.gov/Archives/edgar/data/1802457/000180245725000008/orgn-20241231.htm" }, { "id": "3625c710d2f1dae2", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Origin Materials, Inc.", "cik": 1802457, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 126400000.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001802457-26-000017", "filing_url": "https://www.sec.gov/Archives/edgar/data/1802457/000180245726000017/0001802457-26-000017-index.htm", "headline": "Origin Materials, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-13", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 755, "weakness_first_reported": "2024-03-05", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In making this evaluation, our management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control\u2014Integrated Framework (2013). Based upon the results of its evaluation, our management concluded that, as of December 31, 2025, our internal control over financial reporting was effective. This annual report does not include an attestation report of the Company\u2019s registered public accounting firm regarding internal control over financial reporting. The\u2026", "prior_accession": "0001802457-25-000008", "prior_url": "https://www.sec.gov/Archives/edgar/data/1802457/000180245725000008/orgn-20241231.htm" }, { "id": "4ef4b5a96f2942d9", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "OptimizeRx Corp", "cik": 1448431, "ticker": "", "sic_desc": "Business services", "size_tier": "mid", "public_float": 240860790.0, "form": "8-K", "filed": "2026-03-30", "accession": "0001448431-26-000007", "filing_url": "https://www.sec.gov/Archives/edgar/data/1448431/000144843126000007/0001448431-26-000007-index.htm", "headline": "OptimizeRx Corp dismissed its auditor and engaged Grant Thornton", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Grant Thornton", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "275941f6bea5a316", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "NewHydrogen, Inc.", "cik": 1371128, "ticker": "NEWH", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 22420280.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001493152-26-013575", "filing_url": "https://www.sec.gov/Archives/edgar/data/1371128/000149315226013575/0001493152-26-013575-index.htm", "headline": "NewHydrogen, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-25", "prior_form": "10-K", "prior_state": "risk_factor_only", "prior_state_label": "Risk-factor language only", "registrant_changed_from": null, "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." }, "quote": "Company\u2019s Ability to Continue as a Going Concern The accompanying financial statements have been prepared assuming the Company will continue as a going concern. As discussed in Note 1 to the accompanying financial statements, the Company has not yet generated any significant revenue, has incurred recurring losses from operations, generated negative cash flows from operating activities and had an accumulated deficit that raises substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s evaluation of the events and conditions and management\u2019s plans in regarding\u2026", "prior_accession": "0001641172-25-000633", "prior_url": "https://www.sec.gov/Archives/edgar/data/1371128/000164117225000633/form10-k.htm" }, { "id": "e29e38fcbc0c58e6", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "NaturalShrimp Inc", "cik": 1465470, "ticker": "SHMP", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "small", "public_float": 6648639.0, "form": "8-K", "filed": "2026-03-30", "accession": "0001493152-26-013436", "filing_url": "https://www.sec.gov/Archives/edgar/data/1465470/000149315226013436/0001493152-26-013436-index.htm", "headline": "NaturalShrimp Inc's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "30e3086c8d3654e4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "NOCERA, INC.", "cik": 1756180, "ticker": "NCRA", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "small", "public_float": 14912686.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001683168-26-002366", "filing_url": "https://www.sec.gov/Archives/edgar/data/1756180/000168316826002366/0001683168-26-002366-index.htm", "headline": "NOCERA, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant could not complete the filing of its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) due to a delay in obtaining and compiling information required to be included in the Form 10-K, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant could not complete the filing of its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) due to a delay in obtaining and compiling information required to be included in the Form 10-K, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "25761d2176cf1bad", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Myseum, Inc.", "cik": 1648960, "ticker": "MYSE", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 9989568.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001213900-26-036485", "filing_url": "https://www.sec.gov/Archives/edgar/data/1648960/000121390026036485/0001213900-26-036485-index.htm", "headline": "Myseum, Inc. disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "not comparable", "located_in": "going-concern note", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "DatChat, Inc.", "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." }, "quote": "As discussed in Note 2 to the consolidated financial statements, the Company has suffered operating losses since inception and in fiscal 2025 has a net loss of $3,040,119 and cash used in operations of $4,267,074 and had nominal revenues. The Company also had an accumulated deficit as of December 31, 2025 of $54,980,520. These matters raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s Plans in regard to these matters are also described in Note 2. The consolidated financial statements do not include any adjustments that might result from the\u2026", "prior_accession": "0001013762-25-004290", "prior_url": "https://www.sec.gov/Archives/edgar/data/1648960/000101376225004290/ea0234787-10k_datchat.htm" }, { "id": "44de2f51b63f302d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "MOVEIX INC.", "cik": 1685766, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001829126-26-002836", "filing_url": "https://www.sec.gov/Archives/edgar/data/1685766/000182912626002836/0001829126-26-002836-index.htm", "headline": "MOVEIX INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company was unable to compile the necessary financial information required to prepare a complete annual filing on Form 10-K. The Company would be unable to file the periodic report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period. 1\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company was unable to compile the necessary financial information required to prepare a complete annual filing on Form 10-K. The Company would be unable to file the periodic report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period. 1\u2026", "prior_accession": "", "prior_url": "" }, { "id": "676e421b7cf34bf7", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Lulu's Fashion Lounge Holdings, Inc.", "cik": 1780201, "ticker": "LVLU", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 18100000.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001104659-26-036884", "filing_url": "https://www.sec.gov/Archives/edgar/data/1780201/000110465926036884/0001104659-26-036884-index.htm", "headline": "Lulu's Fashion Lounge Holdings, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-27", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001558370-25-003845", "prior_url": "https://www.sec.gov/Archives/edgar/data/1780201/000155837025003845/tmb-20241229x10k.htm" }, { "id": "603af2de77dd4a53", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Lantern Pharma Inc.", "cik": 1763950, "ticker": "LTRN", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 44285965.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001493152-26-013612", "filing_url": "https://www.sec.gov/Archives/edgar/data/1763950/000149315226013612/0001493152-26-013612-index.htm", "headline": "Lantern Pharma Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company experienced negative cash flows from operating activities and has incurred operating losses that raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These financial statements\u2026", "prior_accession": "0001641172-25-006728", "prior_url": "https://www.sec.gov/Archives/edgar/data/1763950/000164117225006728/form10-ka.htm" }, { "id": "f854d34093fd4f75", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Laird Superfood, Inc.", "cik": 1650696, "ticker": "LSF", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 52000000.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001437749-26-010369", "filing_url": "https://www.sec.gov/Archives/edgar/data/1650696/000143774926010369/0001437749-26-010369-index.htm", "headline": "Laird Superfood, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-02-26", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our management, under the oversight of the Board of Directors, assessed the effectiveness of our internal control over financial reporting as of December 31, 2025, utilizing the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control-Integrated Framework (2013 framework). Based on this evaluation, our management concluded that our internal control over financial reporting was not effective as of December 31, 2025, due to the material weakness described\u2026", "prior_accession": "0001437749-25-005236", "prior_url": "https://www.sec.gov/Archives/edgar/data/1650696/000143774925005236/lsf20241231_10k.htm" }, { "id": "1bf5eae793d5b1ae", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Kaya Holdings, Inc.", "cik": 1530746, "ticker": "KAYS", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 479322.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001903596-26-000102", "filing_url": "https://www.sec.gov/Archives/edgar/data/1530746/000190359626000102/0001903596-26-000102-index.htm", "headline": "Kaya Holdings, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Registrant requires additional time to complete the preparation of its financial statements for the annual report ended December 31, 2025, have them properly certified by the executive officers and have them reviewed by its independent auditors.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Registrant requires additional time to complete the preparation of its financial statements for the annual report ended December 31, 2025, have them properly certified by the executive officers and have them reviewed by its independent auditors.", "prior_accession": "", "prior_url": "" }, { "id": "fcb6e412c0cb8948", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "KELSO TECHNOLOGIES INC", "cik": 1161814, "ticker": "KIQSF", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-30", "accession": "0001062993-26-001683", "filing_url": "https://www.sec.gov/Archives/edgar/data/1161814/000106299326001683/0001062993-26-001683-index.htm", "headline": "KELSO TECHNOLOGIES INC reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-04-09", "prior_form": "20-F", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management's assessment included evaluation of such elements as the design and operating effectiveness of key financial reporting controls, process documentation, accounting policies, and the Company's overall control environment. Based on the Company's assessment, management has concluded that the Company's internal control over financial reporting was not effective as of December 31, 2025, due to the material weaknesses identified below. The following are material weaknesses, in the design or operation of\u2026", "prior_accession": "0001062993-25-007274", "prior_url": "https://www.sec.gov/Archives/edgar/data/1161814/000106299325007274/form20f.htm" }, { "id": "c1fe98ac52f02aff", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Inogen Inc", "cik": 1294133, "ticker": "INGN", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 192800000.0, "form": "8-K", "filed": "2026-03-30", "accession": "0001193125-26-131855", "filing_url": "https://www.sec.gov/Archives/edgar/data/1294133/000119312526131855/0001193125-26-131855-index.htm", "headline": "Inogen Inc's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8e25bf35b270a0f5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Hubilu Venture Corp", "cik": 1639068, "ticker": "HBUV", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 1254500.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001493152-26-013623", "filing_url": "https://www.sec.gov/Archives/edgar/data/1639068/000149315226013623/0001493152-26-013623-index.htm", "headline": "Hubilu Venture Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "241e2c7740787cce", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "HYPERION DEFI, INC.", "cik": 1682639, "ticker": "HYPD", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 50100000.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001104659-26-036286", "filing_url": "https://www.sec.gov/Archives/edgar/data/1682639/000110465926036286/0001104659-26-036286-index.htm", "headline": "HYPERION DEFI, INC. disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "not comparable", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "EYENOVIA, INC.", "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." }, "quote": "Explanatory Paragraph \u2013 Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As more fully described in Note 2, the Company has a significant working capital deficiency, has incurred significant losses and needs to raise additional funds to meet its obligations and sustain its operations. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 2. The financial statements do not include any\u2026", "prior_accession": "0001410578-25-001047", "prior_url": "https://www.sec.gov/Archives/edgar/data/1682639/000141057825001047/eyen-20241231x10ka.htm" }, { "id": "5e92d52bb8cbc941", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Grown Rogue International Inc.", "cik": 1463000, "ticker": "GRUSF", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "mid", "public_float": 84996520.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001829126-26-002839", "filing_url": "https://www.sec.gov/Archives/edgar/data/1463000/000182912626002839/0001829126-26-002839-index.htm", "headline": "Grown Rogue International Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) ceased to qualify as a \u201cforeign private issuer\u201d as defined under Rule 3b-4 of the Securities Exchange Act of 1934, as amended, and beginning as of January 1, 2026 has become subject to the reporting requirements applicable to U.S. domestic issuers. The Registrant's management has been working to finalize the accounting adjustments required by its initial transition from International Financial Reporting Standards (\u201cIFRS\u201d) to U.S. Generally Accepted Accounting Principles (\u201cU.S. GAAP\u201d), and, consequently, the Registrant is unable to file its Annual Report on Form 10-K within the prescribed time period without unreasonable effort or expense. The Registrant expects to be able\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) ceased to qualify as a \u201cforeign private issuer\u201d as defined under Rule 3b-4 of the Securities Exchange Act of 1934, as amended, and beginning as of January 1, 2026 has become subject to the reporting requirements applicable to U.S. domestic issuers. The Registrant's management has been working to finalize the accounting adjustments required by its initial transition from International Financial Reporting Standards (\u201cIFRS\u201d) to U.S. Generally Accepted Accounting Principles (\u201cU.S. GAAP\u201d), and, consequently, the Registrant is unable to file its Annual Report on Form 10-K within the prescribed time period without unreasonable effort or expense. The Registrant expects to be able\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d4d0b10d4f1aad5b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Global Asset Management Group, Inc.", "cik": 55234, "ticker": "GAMG", "sic_desc": "Services", "size_tier": "small", "public_float": 2225600.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001477932-26-001709", "filing_url": "https://www.sec.gov/Archives/edgar/data/55234/000147793226001709/0001477932-26-001709-index.htm", "headline": "Global Asset Management Group, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to timely file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025. The delay in filing is primarily due to the additional time required to complete the Company\u2019s year-end financial reporting process, including the completion of the Company\u2019s income tax provision and the ongoing audit procedures performed by the Company\u2019s independent registered public accounting firm.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to timely file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025. The delay in filing is primarily due to the additional time required to complete the Company\u2019s year-end financial reporting process, including the completion of the Company\u2019s income tax provision and the ongoing audit procedures performed by the Company\u2019s independent registered public accounting firm.", "prior_accession": "", "prior_url": "" }, { "id": "722256991272717b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GULF RESOURCES, INC.", "cik": 885462, "ticker": "GURE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 8000000.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001193805-26-000367", "filing_url": "https://www.sec.gov/Archives/edgar/data/885462/000119380526000367/0001193805-26-000367-index.htm", "headline": "GULF RESOURCES, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) on Form 10-K could not be filed within the prescribed time period due to the fact that the Company requires additional time to finalize its financial statements, including accompanying footnote disclosures to be included in such annual report on Form 10-K. Accordingly, the Company has determined that it is unable to finalize its financial results as well as the disclosure requirements of Form 10-K by the prescribed due date without unreasonable expense or effort. The Company is working diligently to complete such tasks.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) on Form 10-K could not be filed within the prescribed time period due to the fact that the Company requires additional time to finalize its financial statements, including accompanying footnote disclosures to be included in such annual report on Form 10-K. Accordingly, the Company has determined that it is unable to finalize its financial results as well as the disclosure requirements of Form 10-K by the prescribed due date without unreasonable expense or effort. The Company is working diligently to complete such tasks.", "prior_accession": "", "prior_url": "" }, { "id": "d23620ab1628f7cb", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GIVBUX, INC.", "cik": 1169138, "ticker": "GBUX", "sic_desc": "Business services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001640334-26-000575", "filing_url": "https://www.sec.gov/Archives/edgar/data/1169138/000164033426000575/0001640334-26-000575-index.htm", "headline": "GIVBUX, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company's Annual Report on Form 10-K for the annual period ended December 31, 2025 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-K. The Company fully expects to be able to file within the additional time allowed by this report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company's Annual Report on Form 10-K for the annual period ended December 31, 2025 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-K. The Company fully expects to be able to file within the additional time allowed by this report.", "prior_accession": "", "prior_url": "" }, { "id": "f58baab2f9feae40", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Falcon's Beyond Global, Inc.", "cik": 1937987, "ticker": "FBYD", "sic_desc": "Services", "size_tier": "small", "public_float": 74900000.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001193125-26-131874", "filing_url": "https://www.sec.gov/Archives/edgar/data/1937987/000119312526131874/0001193125-26-131874-index.htm", "headline": "Falcon's Beyond Global, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company has incurred a loss from operations, and negative cash flows from operating activities, as it has invested in the integration and growth of the Falcon's Beyond Brands division and the newly acquired OES business. Accordingly, the Company performed an evaluation of its ability to continue as a going concern through at least twelve months from the date of the issuance of these consolidated financial statements. During 2025, the Company issued $32.5 million of shares of a newly created series of preferred stock designated as \u201c11% Series B Cumulative Convertible Preferred Stock\u201d (the\u2026", "prior_accession": "0000950170-25-061128", "prior_url": "https://www.sec.gov/Archives/edgar/data/1937987/000095017025061128/fbyd-20241231.htm" }, { "id": "bc02736269b5eba7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "FDCTECH, INC.", "cik": 1722731, "ticker": "FDCT", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 20284067.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001493152-26-013558", "filing_url": "https://www.sec.gov/Archives/edgar/data/1722731/000149315226013558/0001493152-26-013558-index.htm", "headline": "FDCTECH, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "On October 29, 2025, the registrant acquired 100.00% equity interest in Alchemy International Limited (\u201cAIL\u201d), a Seychelles FX/CFD broker/dealer company licensed by the Financial Services Authority (FSA), established under the Financial Services Authority Act, 2013. The registrant is conducting AIL\u2019s US GAAP audit and review for the fiscal year ended December 31, 2024, and review of the interim period ending September 30, 2025, and consolidating AIL\u2019s financial statements with its financial statements, and requires extra time to complete the consolidation without unreasonable time and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "On October 29, 2025, the registrant acquired 100.00% equity interest in Alchemy International Limited (\u201cAIL\u201d), a Seychelles FX/CFD broker/dealer company licensed by the Financial Services Authority (FSA), established under the Financial Services Authority Act, 2013. The registrant is conducting AIL\u2019s US GAAP audit and review for the fiscal year ended December 31, 2024, and review of the interim period ending September 30, 2025, and consolidating AIL\u2019s financial statements with its financial statements, and requires extra time to complete the consolidation without unreasonable time and expense.", "prior_accession": "", "prior_url": "" }, { "id": "2480c7336dac9b99", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ETHEMA HEALTH Corp", "cik": 792935, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 2489683.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001903596-26-000100", "filing_url": "https://www.sec.gov/Archives/edgar/data/792935/000190359626000100/0001903596-26-000100-index.htm", "headline": "ETHEMA HEALTH Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Registrant requires additional time to complete the preparation of its financial statements for the annual report ended December 31, 2025, have them properly certified by the executive officers and have them reviewed by its independent auditors.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Registrant requires additional time to complete the preparation of its financial statements for the annual report ended December 31, 2025, have them properly certified by the executive officers and have them reviewed by its independent auditors.", "prior_accession": "", "prior_url": "" }, { "id": "9327959b36ec22ec", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Dragonfly Energy Holdings Corp.", "cik": 1847986, "ticker": "DFLI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 37500000.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001493152-26-013635", "filing_url": "https://www.sec.gov/Archives/edgar/data/1847986/000149315226013635/0001493152-26-013635-index.htm", "headline": "Dragonfly Energy Holdings Corp. changed its revenue recognition disclosure", "evidence": { "new_language": [ "There are no material instances including discounts and refunds where variable consideration is constrained and not recorded at the initial time of sale.", "Generally, our revenue is recognized at a point in time for standard promised goods at the time of shipment when title and risk of loss pass to the customer." ], "prior_filed": "2025-03-31", "prior_form": "10-K", "similarity": 0.149, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "There are no material instances including discounts and refunds where variable consideration is constrained and not recorded at the initial time of sale.", "prior_accession": "0001641172-25-001755", "prior_url": "https://www.sec.gov/Archives/edgar/data/1847986/000164117225001755/form10-k.htm" }, { "id": "a56023561a37c7ae", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Cyber Enviro-Tech, Inc.", "cik": 1935092, "ticker": "CETI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 13254041.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001079973-26-000380", "filing_url": "https://www.sec.gov/Archives/edgar/data/1935092/000107997326000380/0001079973-26-000380-index.htm", "headline": "Cyber Enviro-Tech, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "We are filing this Notification of Late Filing on Form 12b-25 with respect to our Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense. We have scheduling conflicts in order to complete the annual audit.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "We are filing this Notification of Late Filing on Form 12b-25 with respect to our Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense. We have scheduling conflicts in order to complete the annual audit.", "prior_accession": "", "prior_url": "" }, { "id": "549a8c52a203a896", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Crypto Co", "cik": 1688126, "ticker": "CRCW", "sic_desc": "Services", "size_tier": "small", "public_float": 2465473.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001493152-26-013605", "filing_url": "https://www.sec.gov/Archives/edgar/data/1688126/000149315226013605/0001493152-26-013605-index.htm", "headline": "Crypto Co told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Crypto Company (the \u201cCompany\u201d) has experienced a delay in filing its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) by March 31, 2026, the original due date for such filing. The Company is unable to file its Form 10-K within the prescribed time period because it requires additional time to prepare and review its financial statements, including the notes thereto, for the year ended December 31, 2025, primarily due to (i) its limited resources of financial reporting and accounting personnel resulting in the need for additional time to close its books and records, complete its financial statement preparation and finalize its review procedures and (ii) the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Crypto Company (the \u201cCompany\u201d) has experienced a delay in filing its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) by March 31, 2026, the original due date for such filing. The Company is unable to file its Form 10-K within the prescribed time period because it requires additional time to prepare and review its financial statements, including the notes thereto, for the year ended December 31, 2025, primarily due to (i) its limited resources of financial reporting and accounting personnel resulting in the need for additional time to close its books and records, complete its financial statement preparation and finalize its review procedures and (ii) the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "5c4a05c6657844ef", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "ContextLogic Holdings Inc.", "cik": 2064307, "ticker": "", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 181000000.0, "form": "8-K", "filed": "2026-03-30", "accession": "0001193125-26-131871", "filing_url": "https://www.sec.gov/Archives/edgar/data/2064307/000119312526131871/0001193125-26-131871-index.htm", "headline": "ContextLogic Holdings Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "BPM LLP", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4749e4f7ac188ebf", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ConnectM Technology Solutions, Inc.", "cik": 1895249, "ticker": "CNTM", "sic_desc": "Construction", "size_tier": "small", "public_float": 69535393.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001104659-26-036803", "filing_url": "https://www.sec.gov/Archives/edgar/data/1895249/000110465926036803/0001104659-26-036803-index.htm", "headline": "ConnectM Technology Solutions, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it will not be able to file its Annual Report on Form 10-K for its fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) by March 31, 2026, the original due date for such filing, without unreasonable effort or expense, due to delays in reporting matters included in the Form 10-K resulting primarily from additional time required for the Company to complete the documentation in the financial statement close process.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it will not be able to file its Annual Report on Form 10-K for its fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) by March 31, 2026, the original due date for such filing, without unreasonable effort or expense, due to delays in reporting matters included in the Form 10-K resulting primarily from additional time required for the Company to complete the documentation in the financial statement close process.", "prior_accession": "", "prior_url": "" }, { "id": "7dba1d7a99bc8c6d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Clean Vision Corp", "cik": 1391426, "ticker": "CLNV", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 11842000.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001903596-26-000099", "filing_url": "https://www.sec.gov/Archives/edgar/data/1391426/000190359626000099/0001903596-26-000099-index.htm", "headline": "Clean Vision Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant was unable, without unreasonable effort and expense, to prepare its accounting records and schedules in sufficient time to enable its independent registered public accounting firm to complete its review of the Registrant\u2019s financial statements to be contained in its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d). The Registrant expects that the Annual Report, along with the financial statements, will be filed within 15-days of the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant was unable, without unreasonable effort and expense, to prepare its accounting records and schedules in sufficient time to enable its independent registered public accounting firm to complete its review of the Registrant\u2019s financial statements to be contained in its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d). The Registrant expects that the Annual Report, along with the financial statements, will be filed within 15-days of the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "0390af8021e0aef5", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "China Foods Holdings Ltd.", "cik": 1310630, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1002008.0, "form": "8-K", "filed": "2026-03-30", "accession": "0001493152-26-013527", "filing_url": "https://www.sec.gov/Archives/edgar/data/1310630/000149315226013527/0001493152-26-013527-index.htm", "headline": "China Foods Holdings Ltd.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "BZ CPA Inc", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1cc5cdc92240edca", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CareView Communications Inc", "cik": 1377149, "ticker": "CRVW", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 5767684.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001437749-26-010356", "filing_url": "https://www.sec.gov/Archives/edgar/data/1377149/000143774926010356/0001437749-26-010356-index.htm", "headline": "CareView Communications Inc disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-15", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern, Liquidity, and Capital Resources Accounting standards require management to evaluate whether the Company can continue as a going concern for a period of one year after the date of the filing of this Form 10-K (\u201cevaluation period\u201d). In evaluating the Company\u2019s ability to continue as a going concern, Management considers the conditions and events that raise substantial doubt about the Company\u2019s ability to continue as a going concern for a period of twelve months after the Company issues its financial statements. For the year ended December 31, 2025, Management considers the\u2026", "prior_accession": "0001437749-25-011957", "prior_url": "https://www.sec.gov/Archives/edgar/data/1377149/000143774925011957/crvw20241231_10ka.htm" }, { "id": "7174c14d63e56569", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "CXApp Inc.", "cik": 1820875, "ticker": "CXAI", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 30839257.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001829126-26-002840", "filing_url": "https://www.sec.gov/Archives/edgar/data/1820875/000182912626002840/0001829126-26-002840-index.htm", "headline": "CXApp Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-07", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 675, "weakness_first_reported": "2024-05-24", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In making this assessment, management used the criteria set forth in the Internal Control \u2014 Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (\u201cCOSO\u201d). Based on this assessment, management concluded that our internal control over financial reporting was effective as of December 31, 2025. Remediation of Prior Year Material Weaknesses In our Annual Report on Form 10-K for the year ended December 31, 2024, we disclosed the following material weaknesses in our\u2026", "prior_accession": "0001829126-25-002438", "prior_url": "https://www.sec.gov/Archives/edgar/data/1820875/000182912625002438/cxappinc_10k.htm" }, { "id": "0f01600512730837", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "CXApp Inc.", "cik": 1820875, "ticker": "CXAI", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 30839257.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001829126-26-002840", "filing_url": "https://www.sec.gov/Archives/edgar/data/1820875/000182912626002840/0001829126-26-002840-index.htm", "headline": "CXApp Inc. cited accounting standards ASU 2020-06, ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2020-06", "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Early adoption permitted for entities that have adopted the amendments in ASU 2020-06.", "Recently Adopted Accounting Pronouncement The Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, as of January 1, 2025, on a prospective basis (with optional retrospective application for certain elements)." ], "new_standards": [ "2020-06", "2023-09", "2025-05", "2025-06" ], "prior_filed": "2025-04-07", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Early adoption permitted for entities that have adopted the amendments in ASU 2020-06.", "prior_accession": "0001829126-25-002438", "prior_url": "https://www.sec.gov/Archives/edgar/data/1820875/000182912625002438/cxappinc_10k.htm" }, { "id": "d5624e0c9806cf26", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CREATIVE REALITIES, INC.", "cik": 1356093, "ticker": "CREX", "sic_desc": "Services", "size_tier": "small", "public_float": 39850105.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001437749-26-010314", "filing_url": "https://www.sec.gov/Archives/edgar/data/1356093/000143774926010314/0001437749-26-010314-index.htm", "headline": "CREATIVE REALITIES, INC. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it will not be able to file its Annual Report on Form 10-K for its fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) by March 31, 2026, the original due date for such filing, without unreasonable effort or expense for the reasons set forth below. As previously announced in the Company\u2019s periodic reports filed with the SEC, during the fourth quarter of the Company\u2019s fiscal year ended December 31, 2025, the Company consummated the acquisition of DDC Group International, Inc., Cineplex Digital Media Inc., and Cineplex Digital Media US Inc. (collectively, the \u201cCDM Business\u201d); the private placement offering and sale to North Run Strategic Opportunities\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it will not be able to file its Annual Report on Form 10-K for its fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) by March 31, 2026, the original due date for such filing, without unreasonable effort or expense for the reasons set forth below. As previously announced in the Company\u2019s periodic reports filed with the SEC, during the fourth quarter of the Company\u2019s fiscal year ended December 31, 2025, the Company consummated the acquisition of DDC Group International, Inc., Cineplex Digital Media Inc., and Cineplex Digital Media US Inc. (collectively, the \u201cCDM Business\u201d); the private placement offering and sale to North Run Strategic Opportunities\u2026", "prior_accession": "", "prior_url": "" }, { "id": "ab016411f9a4a370", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CISO Global, Inc.", "cik": 1777319, "ticker": "CISO", "sic_desc": "Services", "size_tier": "small", "public_float": 31983184.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001493152-26-013324", "filing_url": "https://www.sec.gov/Archives/edgar/data/1777319/000149315226013324/0001493152-26-013324-index.htm", "headline": "CISO Global, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern Uncertainty The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the consolidated financial statements, the Company has suffered recurring losses from operations, negative cash flows from operations and has a net capital deficiency that raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 2. The consolidated financial statements do not include any adjustments that might result from the\u2026", "prior_accession": "0001641172-25-001660", "prior_url": "https://www.sec.gov/Archives/edgar/data/1777319/000164117225001660/form10-k.htm" }, { "id": "9bd16f6dc883d0d8", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CIRTRAN CORP", "cik": 813716, "ticker": "CIRX", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 94157.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001493152-26-013327", "filing_url": "https://www.sec.gov/Archives/edgar/data/813716/000149315226013327/0001493152-26-013327-index.htm", "headline": "CIRTRAN CORP told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-K and in order to permit the Company\u2019s independent registered public accounting firm time to complete its audit of the financial statements included in the Form 10-K. The Company intends to file the Form 10-K as soon as possible.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-K and in order to permit the Company\u2019s independent registered public accounting firm time to complete its audit of the financial statements included in the Form 10-K. The Company intends to file the Form 10-K as soon as possible.", "prior_accession": "", "prior_url": "" }, { "id": "bca7e8a387ced1d1", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "CAMBER ENERGY, INC.", "cik": 1309082, "ticker": "CEIN", "sic_desc": "Mining", "size_tier": "small", "public_float": 23976453.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001477932-26-001710", "filing_url": "https://www.sec.gov/Archives/edgar/data/1309082/000147793226001710/0001477932-26-001710-index.htm", "headline": "CAMBER ENERGY, INC. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09 for the fiscal year beginning January 1, 2025, retrospectively and on a prospective basis." ], "new_standards": [ "2023-05", "2023-09" ], "prior_filed": "2025-05-12", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09 for the fiscal year beginning January 1, 2025, retrospectively and on a prospective basis.", "prior_accession": "0001477932-25-003509", "prior_url": "https://www.sec.gov/Archives/edgar/data/1309082/000147793225003509/cei_10k.htm" }, { "id": "fd5cde455d705baf", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "BGSF, INC.", "cik": 1474903, "ticker": "BGSF", "sic_desc": "Services", "size_tier": "small", "public_float": 65490985.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001474903-26-000030", "filing_url": "https://www.sec.gov/Archives/edgar/data/1474903/000147490326000030/0001474903-26-000030-index.htm", "headline": "BGSF, INC. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-17", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Material Weakness A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Company\u2019s annual or interim consolidated financial statements will not be prevented or detected on a timely basis. 69 The following material weakness has been identified and included in management\u2019s assessment: The Company lacks effectively designed and implemented controls related to the review and\u2026", "prior_accession": "0001474903-25-000016", "prior_url": "https://www.sec.gov/Archives/edgar/data/1474903/000147490325000016/bgsf-20241229.htm" }, { "id": "2592c90237727d95", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Authentic Holdings, Inc.", "cik": 1338929, "ticker": "AHRO", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 896029.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001477932-26-001657", "filing_url": "https://www.sec.gov/Archives/edgar/data/1338929/000147793226001657/0001477932-26-001657-index.htm", "headline": "Authentic Holdings, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) by the prescribed date because the Registrant requires additional time to complete the final review of its financial statements and other disclosures in the Annual Report. The Registrant is working diligently to complete the Annual Report and currently expects to file the Annual Report as soon as practicable and on or before the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) by the prescribed date because the Registrant requires additional time to complete the final review of its financial statements and other disclosures in the Annual Report. The Registrant is working diligently to complete the Annual Report and currently expects to file the Annual Report as soon as practicable and on or before the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "ffc58e12babb27ff", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Aura Biosciences, Inc.", "cik": 1501796, "ticker": "AURA", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 321000000.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001193125-26-130401", "filing_url": "https://www.sec.gov/Archives/edgar/data/1501796/000119312526130401/0001193125-26-130401-index.htm", "headline": "Aura Biosciences, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-24", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Our auditors have issued a \u201cgoing concern\u201d audit opinion. Management has determined and our independent auditors have indicated in their report on our December 31, 2025 financial statements that there is substantial doubt about our ability to continue as a going concern. A \u201cgoing concern\u201d paragraph in an audit opinion means that there is substantial doubt that we can continue as an ongoing business for the twelve months from the date the consolidated financial statements are issued. If we are unable to continue as an ongoing business, we might have to liquidate our assets and the values we\u2026", "prior_accession": "0000950170-25-043943", "prior_url": "https://www.sec.gov/Archives/edgar/data/1501796/000095017025043943/aura-20241231.htm" }, { "id": "01ad22ff1033e509", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Americas Gold & Silver Corp", "cik": 1286973, "ticker": "USAS", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "40-F", "filed": "2026-03-30", "accession": "0001062993-26-001679", "filing_url": "https://www.sec.gov/Archives/edgar/data/1286973/000106299326001679/0001062993-26-001679-index.htm", "headline": "Americas Gold & Silver Corp reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-31", "prior_form": "40-F", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "These activities will be implemented in 2026. We believe that these actions, when fully implemented, will remediate the identified material weaknesses. The weaknesses will not be considered remediated, however, until the applicable controls operate for a sufficient period of time and management has concluded, through testing, that these controls are operating effectively. Until fully remediated, these material weaknesses could result in a material misstatement to the annual or interim financial statements that\u2026", "prior_accession": "0001477932-25-002262", "prior_url": "https://www.sec.gov/Archives/edgar/data/1286973/000147793225002262/usas_40f.htm" }, { "id": "3ed81deaab0a04fa", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "AmBase Corp", "cik": 20639, "ticker": "ABCP", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 7000000.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001140361-26-012027", "filing_url": "https://www.sec.gov/Archives/edgar/data/20639/000114036126012027/0001140361-26-012027-index.htm", "headline": "AmBase Corp cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company has adopted ASU 2023-09 and applied the disclosure requirements on a prospective basis for the year-ended December 31, 2025." ], "new_standards": [ "2023-09", "2024-03" ], "prior_filed": "2025-03-24", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company has adopted ASU 2023-09 and applied the disclosure requirements on a prospective basis for the year-ended December 31, 2025.", "prior_accession": "0001140361-25-010025", "prior_url": "https://www.sec.gov/Archives/edgar/data/20639/000114036125010025/ef20038924_10k.htm" }, { "id": "b6016fb9feede7a8", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Ainos, Inc.", "cik": 1014763, "ticker": "AIMD", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 4400000.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001493152-26-013579", "filing_url": "https://www.sec.gov/Archives/edgar/data/1014763/000149315226013579/0001493152-26-013579-index.htm", "headline": "Ainos, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-07", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company\u2019s ability to meet its obligations is dependent upon its ability to generate sufficient cash flows from operations and future financing transactions. Although management expects the Company will continue as a going concern, there is no assurance that management\u2019s plans will be successful since the availability and amount of such funding is not certain. Accordingly, substantial doubt exists about the Company\u2019s ability to continue as a going concern for at least one year from the issuance of these financial statements. The accompanying financial statements do not include any\u2026", "prior_accession": "0001493152-25-009568", "prior_url": "https://www.sec.gov/Archives/edgar/data/1014763/000149315225009568/form10-k.htm" }, { "id": "cecb9c9234747f26", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Aerkomm Inc.", "cik": 1590496, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 50668230.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001213900-26-035972", "filing_url": "https://www.sec.gov/Archives/edgar/data/1590496/000121390026035972/0001213900-26-035972-index.htm", "headline": "Aerkomm Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the twelve months ended December 31, 2025 (the \u201cForm 10-K\u201d) by the prescribed due date, as it requires additional time to gather necessary information for the preparation of such Form 10-K. The Company does, however, expect to file such report within the fifteenth calendar days thereof.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the twelve months ended December 31, 2025 (the \u201cForm 10-K\u201d) by the prescribed due date, as it requires additional time to gather necessary information for the preparation of such Form 10-K. The Company does, however, expect to file such report within the fifteenth calendar days thereof.", "prior_accession": "", "prior_url": "" }, { "id": "bf5e502fb328cf01", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "ASPEN INSURANCE HOLDINGS LTD", "cik": 1267395, "ticker": "AHL-PD", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-30", "accession": "0001267395-26-000007", "filing_url": "https://www.sec.gov/Archives/edgar/data/1267395/000126739526000007/0001267395-26-000007-index.htm", "headline": "ASPEN INSURANCE HOLDINGS LTD reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-19", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 376, "weakness_first_reported": "2025-03-19", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "\u2026 will be successful or that the Company will not identify new material weaknesses in the future. 24 Table of Contents If we identify any additional material weaknesses in our internal control over financial reporting, fail to properly remediate the existing material weaknesses identified, or are unable to comply with the requirements of Section 404 of the Sarbanes-Oxley Act or assert that our internal control over financial reporting is effective in the future, if we are required to make restatements of our\u2026", "prior_accession": "0001267395-25-000019", "prior_url": "https://www.sec.gov/Archives/edgar/data/1267395/000126739525000019/ahl-20241231.htm" }, { "id": "c562b50c4030539d", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "APPLIED ENERGETICS, INC.", "cik": 879911, "ticker": "AERG", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 423421492.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001213900-26-036517", "filing_url": "https://www.sec.gov/Archives/edgar/data/879911/000121390026036517/0001213900-26-036517-index.htm", "headline": "APPLIED ENERGETICS, INC. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-03-28", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "\u2026 share for pre-funded warrants), all to accredited, sophisticated investors Additionally, international, macroeconomic events, including the military action in the Middle East, the Russian military action in Ukraine and related economic sanctions around the globe could impact the company\u2019s ability to source necessary supplies and equipment which could materially and adversely affect our ability to continue as a going concern. These events may also impair our ability to raise capital, including as a result of increased market volatility, or decreased market liquidity, which also affects the\u2026", "prior_accession": "0001013762-25-003924", "prior_url": "https://www.sec.gov/Archives/edgar/data/879911/000101376225003924/ea0234361-10k_applied.htm" }, { "id": "ae4929927f666313", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "APPLIED ENERGETICS, INC.", "cik": 879911, "ticker": "AERG", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 423421492.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001213900-26-036517", "filing_url": "https://www.sec.gov/Archives/edgar/data/879911/000121390026036517/0001213900-26-036517-index.htm", "headline": "APPLIED ENERGETICS, INC. changed its revenue recognition disclosure", "evidence": { "new_language": [ "In accordance with ASC 606-10-25-14 through 25-22, the Company evaluates its contracts with customers to identify performance obligations, which may consist of one or multiple promises to transfer goods or services.", "Each task or milestone is evaluated to determine whether it represents a distinct performance obligation in accordance with ASC 606-10-25-19." ], "prior_filed": "2025-03-28", "prior_form": "10-K", "similarity": 0.583, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "In accordance with ASC 606-10-25-14 through 25-22, the Company evaluates its contracts with customers to identify performance obligations, which may consist of one or multiple promises to transfer goods or services.", "prior_accession": "0001013762-25-003924", "prior_url": "https://www.sec.gov/Archives/edgar/data/879911/000101376225003924/ea0234361-10k_applied.htm" }, { "id": "4271115dcc0dd6cf", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "ALLURION TECHNOLOGIES, INC.", "cik": 1964979, "ticker": "ALUR", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 109264683.0, "form": "10-K", "filed": "2026-03-30", "accession": "0001193125-26-130483", "filing_url": "https://www.sec.gov/Archives/edgar/data/1964979/000119312526130483/0001193125-26-130483-index.htm", "headline": "ALLURION TECHNOLOGIES, INC. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-08-28", "prior_form": "10-K/A", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 223, "weakness_first_reported": "2025-08-19", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "If we identify additional material weaknesses in our internal control over financial reporting, if we are unable to comply with the requirements of Section 404 in a timely manner, if we are unable to assert that our internal control over financial reporting is effective or, once required, if our independent registered public accounting firm is unable to attest that our internal control over financial reporting is effective, investors may lose confidence in the accuracy and completeness of our financial reports and\u2026", "prior_accession": "0000950170-25-111978", "prior_url": "https://www.sec.gov/Archives/edgar/data/1964979/000095017025111978/alur-20231231.htm" }, { "id": "d606a58e7dee921a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "AI Technology Group Inc.", "cik": 1289047, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-30", "accession": "0001477932-26-001704", "filing_url": "https://www.sec.gov/Archives/edgar/data/1289047/000147793226001704/0001477932-26-001704-index.htm", "headline": "AI Technology Group Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -1, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The auditors have not completed their work in connection with compiling the financial information that is part of the Form 10-K Report. It is expected the work will be completed within the extended filing period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The auditors have not completed their work in connection with compiling the financial information that is part of the Form 10-K Report. It is expected the work will be completed within the extended filing period.", "prior_accession": "", "prior_url": "" }, { "id": "f427e2c3af50aba8", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "uCloudlink Group Inc.", "cik": 1775898, "ticker": "UCL", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-27", "accession": "0001213900-26-035481", "filing_url": "https://www.sec.gov/Archives/edgar/data/1775898/000121390026035481/0001213900-26-035481-index.htm", "headline": "uCloudlink Group Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-27", "prior_form": "20-F", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "We are subject to the Sarbanes-Oxley Act of 2002. Section 404 of the Sarbanes-Oxley Act requires that we include a report from management on the effectiveness of our internal control over financial reporting in our annual report. Our management conducted an evaluation of the effectiveness of our internal control over financial reporting and concluded that our internal control over financial reporting was not effective as of December 31, 2025. See \u201cItem 15. Controls and Procedures.\u201d The management report was not\u2026", "prior_accession": "0001013762-25-002946", "prior_url": "https://www.sec.gov/Archives/edgar/data/1775898/000101376225002946/ea0235073-20f_ucloud.htm" }, { "id": "9800f4e89c0a7fa2", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Werewolf Therapeutics, Inc.", "cik": 1785530, "ticker": "HOWL", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 69689962.0, "form": "10-K", "filed": "2026-03-27", "accession": "0001785530-26-000006", "filing_url": "https://www.sec.gov/Archives/edgar/data/1785530/000178553026000006/0001785530-26-000006-index.htm", "headline": "Werewolf Therapeutics, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-11", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company\u2019s Ability to Continue as a Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has suffered recurring losses from operations, has limited financial resources, and has stated that substantial doubt exists about the Company\u2019s ability to continue as a going concern. Management's evaluation of the events and conditions and management\u2019s plans regarding these matters are also described in Note 2. The consolidated financial statements\u2026", "prior_accession": "0001785530-25-000008", "prior_url": "https://www.sec.gov/Archives/edgar/data/1785530/000178553025000008/howl-20241231.htm" }, { "id": "f5159bda92f2d05d", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Virginia National Bankshares Corp", "cik": 1572334, "ticker": "VABK", "sic_desc": "National commercial banks", "size_tier": "mid", "public_float": 174400000.0, "form": "10-K", "filed": "2026-03-27", "accession": "0001193125-26-128416", "filing_url": "https://www.sec.gov/Archives/edgar/data/1572334/000119312526128416/0001193125-26-128416-index.htm", "headline": "Virginia National Bankshares Corp cited accounting standards ASU 2023-09, ASU 2025-08 for the first time in this filing series", "evidence": { "adopted": [ "2023-09", "2025-08" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Note 2 - Adoption of New Accounting Standards On January 1, 2025, the Company adopted ASU 2023-09, \u201cIncome Taxes (Topic 740): Improvements to Income Tax Disclosures.", "On December 1, 2025, the Company adopted ASU 2025-08 \"Financial Instruments\u2014Credit Losses (Topic 326) Purchased Loans\"." ], "new_standards": [ "2016-13", "2023-09", "2024-03", "2025-01", "2025-08" ], "prior_filed": "2025-04-29", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Note 2 - Adoption of New Accounting Standards On January 1, 2025, the Company adopted ASU 2023-09, \u201cIncome Taxes (Topic 740): Improvements to Income Tax Disclosures.", "prior_accession": "0000950170-25-060186", "prior_url": "https://www.sec.gov/Archives/edgar/data/1572334/000095017025060186/vabk-20241231.htm" }, { "id": "c0657dda710e6690", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Vine Hill Capital Investment Corp.", "cik": 2025396, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 221980000.0, "form": "10-K", "filed": "2026-03-27", "accession": "0001213900-26-035615", "filing_url": "https://www.sec.gov/Archives/edgar/data/2025396/000121390026035615/0001213900-26-035615-index.htm", "headline": "Vine Hill Capital Investment Corp. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": true, "caveat": "This is a blank-check company: the doubt is about completing a business combination within its permitted period, which every such company discloses. It describes the structure, not a trading business.", "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-26", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The liquidity condition and date for mandatory liquidation and subsequent dissolution raise substantial doubt about Vine Hill Capital Investment Corp.\u2019s ability to continue as a going concern. Management\u2019s plans regarding these matters are also described in Note 1. The financial statements do not include any adjustments that might result from the outcome of these uncertainties. Basis for Opinion These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our audits. We are a public\u2026", "prior_accession": "0001013762-25-002707", "prior_url": "https://www.sec.gov/Archives/edgar/data/2025396/000101376225002707/ea0234943-10k_vinehill.htm" }, { "id": "3f092a24354cfc28", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Urgent.ly Inc.", "cik": 1603652, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 22000000.0, "form": "10-K", "filed": "2026-03-27", "accession": "0001193125-26-128957", "filing_url": "https://www.sec.gov/Archives/edgar/data/1603652/000119312526128957/0001193125-26-128957-index.htm", "headline": "Urgent.ly Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-17", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company\u2019s Ability to Continue as a Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the consolidated financial statements, the Company has suffered recurring losses from operations since inception, has a net capital deficiency and is dependent on debt and equity financing to fund operating shortfalls in the absence of another source of financing. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management's plans in\u2026", "prior_accession": "0000950170-25-055373", "prior_url": "https://www.sec.gov/Archives/edgar/data/1603652/000095017025055373/uly-20241231.htm" }, { "id": "a11e093b1ce49cd5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "TOFUTTI BRANDS INC", "cik": 730349, "ticker": "TOFB", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1356191.0, "form": "NT 10-K", "filed": "2026-03-27", "accession": "0001493152-26-013249", "filing_url": "https://www.sec.gov/Archives/edgar/data/730349/000149315226013249/0001493152-26-013249-index.htm", "headline": "TOFUTTI BRANDS INC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The \u201cRegistrant\u201d was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 27, 2025 by the March 27, 2026 filing date due to the fact that the Registrant requires additional time to obtain and evaluate certain information from third parties necessary to complete its financial statements and disclosures. Due to the importance of such information we will need additional time to submit our Annual Report. The Registrant anticipates that it will file the Annual Report no later than the fifteenth 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." }, "quote": "The \u201cRegistrant\u201d was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 27, 2025 by the March 27, 2026 filing date due to the fact that the Registrant requires additional time to obtain and evaluate certain information from third parties necessary to complete its financial statements and disclosures. Due to the importance of such information we will need additional time to submit our Annual Report. The Registrant anticipates that it will file the Annual Report no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "ca73288160bbdd02", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Stoke Therapeutics, Inc.", "cik": 1623526, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 592000000.0, "form": "8-K", "filed": "2026-03-27", "accession": "0001193125-26-129168", "filing_url": "https://www.sec.gov/Archives/edgar/data/1623526/000119312526129168/0001193125-26-129168-index.htm", "headline": "Stoke Therapeutics, Inc. dismissed KPMG and engaged EY", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "KPMG", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "EY", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "11ac4725edf41268", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "SpringBig Holdings, Inc.", "cik": 1801602, "ticker": "SBIG", "sic_desc": "Services", "size_tier": "small", "public_float": 5200000.0, "form": "10-K", "filed": "2026-03-27", "accession": "0001213900-26-034944", "filing_url": "https://www.sec.gov/Archives/edgar/data/1801602/000121390026034944/0001213900-26-034944-index.htm", "headline": "SpringBig Holdings, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has an accumulated deficit at December 31, 2025 and, since inception, has suffered significant operating losses. The working capital deficit and note payable maturity raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 2. The financial statements do not include any adjustments that might result\u2026", "prior_accession": "0001213900-25-037745", "prior_url": "https://www.sec.gov/Archives/edgar/data/1801602/000121390025037745/ea0240210-10ka1_springbig.htm" }, { "id": "695057acf7197f8d", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "SpringBig Holdings, Inc.", "cik": 1801602, "ticker": "SBIG", "sic_desc": "Services", "size_tier": "small", "public_float": 5200000.0, "form": "10-K", "filed": "2026-03-27", "accession": "0001213900-26-034944", "filing_url": "https://www.sec.gov/Archives/edgar/data/1801602/000121390026034944/0001213900-26-034944-index.htm", "headline": "SpringBig Holdings, Inc. cited accounting standard ASU 2016-17 for the first time in this filing series", "evidence": { "adopted": [ "2016-17" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company adopted ASU 2016-17, Balance Sheet Classification of Deferred Taxes." ], "new_standards": [ "2016-17", "2023-09", "2024-03", "2025-05", "2025-06" ], "prior_filed": "2025-04-30", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2016-17, Balance Sheet Classification of Deferred Taxes.", "prior_accession": "0001213900-25-037745", "prior_url": "https://www.sec.gov/Archives/edgar/data/1801602/000121390025037745/ea0240210-10ka1_springbig.htm" }, { "id": "9c52aba7a8a78cb9", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Silo Pharma, Inc.", "cik": 1514183, "ticker": "SILO", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 5325513.0, "form": "10-K", "filed": "2026-03-27", "accession": "0001213900-26-035576", "filing_url": "https://www.sec.gov/Archives/edgar/data/1514183/000121390026035576/0001213900-26-035576-index.htm", "headline": "Silo Pharma, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-28", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 6, "weakness_days_reported": 1824, "weakness_first_reported": "2021-03-29", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In either case, we could become subject to regulatory sanction or investigation. Further, these outcomes could damage investor confidence in the accuracy and reliability of our financial statements. Our management has concluded that our internal controls over financial reporting are effective as of December 31, 2025. If we are not able to maintain effective internal control over financial reporting, our financial statements, including related disclosures, may be inaccurate, which could have a material adverse\u2026", "prior_accession": "0001013762-25-004139", "prior_url": "https://www.sec.gov/Archives/edgar/data/1514183/000101376225004139/ea0234891-10k_silopharma.htm" }, { "id": "f340f68106972d41", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Senti Biosciences, Inc.", "cik": 1854270, "ticker": "SNTI", "sic_desc": "Biological products", "size_tier": "small", "public_float": 53200000.0, "form": "10-K", "filed": "2026-03-27", "accession": "0001628280-26-021580", "filing_url": "https://www.sec.gov/Archives/edgar/data/1854270/000162828026021580/0001628280-26-021580-index.htm", "headline": "Senti Biosciences, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-20", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 372, "weakness_first_reported": "2025-03-20", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this evaluation, our principal executive officer and principal financial and accounting officer concluded our internal control over financial reporting was effective as of December 31, 2025. Item 9B. Other Information (a) Termination of Amended and Restated ChEF Purchase Agreement On March 17, 2025, Chardan acknowledged and accepted our written notice to terminate the A&R Purchase Agreement, waived its right to prior written notice and mutually agreed to terminate the A&R Purchase Agreement, effective\u2026", "prior_accession": "0001854270-25-000042", "prior_url": "https://www.sec.gov/Archives/edgar/data/1854270/000185427025000042/snti-20241231.htm" }, { "id": "186a4e7e9fa0d957", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "SUN COMMUNITIES INC", "cik": 912593, "ticker": "", "sic_desc": "Real estate investment trusts", "size_tier": "mega", "public_float": 15745164541.0, "form": "8-K", "filed": "2026-03-27", "accession": "0000912593-26-000129", "filing_url": "https://www.sec.gov/Archives/edgar/data/912593/000091259326000129/0000912593-26-000129-index.htm", "headline": "SUN COMMUNITIES INC reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7eb865de5fb9c441", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "STURM RUGER & CO INC", "cik": 95029, "ticker": "RGR", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 771970000.0, "form": "8-K", "filed": "2026-03-27", "accession": "0001174947-26-000435", "filing_url": "https://www.sec.gov/Archives/edgar/data/95029/000117494726000435/0001174947-26-000435-index.htm", "headline": "STURM RUGER & CO INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7c39a745c65beb94", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "SBC Medical Group Holdings Inc", "cik": 1930313, "ticker": "SBC", "sic_desc": "Services", "size_tier": "small", "public_float": 48200000.0, "form": "10-K", "filed": "2026-03-27", "accession": "0001193125-26-127557", "filing_url": "https://www.sec.gov/Archives/edgar/data/1930313/000119312526127557/0001193125-26-127557-index.htm", "headline": "SBC Medical Group Holdings Inc cited accounting standard ASU 2023-08 for the first time in this filing series", "evidence": { "adopted": [ "2023-08" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "(l) Cryptocurrencies Effective January 1, 2025, the Company adopted ASU No. 2023-08, Accounting for and Disclosure of Crypto Assets (\u201cASU 2023-08\u201d) using a modified retrospective approach, which requires cryptocurrency assets to be measured at fair value each reporting period with changes in fair value recorded in net income or loss." ], "new_standards": [ "2023-08", "2023-09", "2025-05", "2025-11" ], "prior_filed": "2025-05-09", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "(l) Cryptocurrencies Effective January 1, 2025, the Company adopted ASU No. 2023-08, Accounting for and Disclosure of Crypto Assets (\u201cASU 2023-08\u201d) using a modified retrospective approach, which requires cryptocurrency assets to be measured at fair value each reporting period with changes in fair value recorded in net income or loss.", "prior_accession": "0001641172-25-009366", "prior_url": "https://www.sec.gov/Archives/edgar/data/1930313/000164117225009366/form10-ka.htm" }, { "id": "d6ef927674ee336b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Rumble Inc.", "cik": 1830081, "ticker": "RUM", "sic_desc": "Computer services", "size_tier": "large", "public_float": 1725500000.0, "form": "8-K", "filed": "2026-03-27", "accession": "0001213900-26-034894", "filing_url": "https://www.sec.gov/Archives/edgar/data/1830081/000121390026034894/0001213900-26-034894-index.htm", "headline": "Rumble Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1e641abb7bb2c051", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "QUAINT OAK BANCORP, INC.", "cik": 1391933, "ticker": "QNTO", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 19600000.0, "form": "10-K", "filed": "2026-03-27", "accession": "0000927089-26-000044", "filing_url": "https://www.sec.gov/Archives/edgar/data/1391933/000092708926000044/0000927089-26-000044-index.htm", "headline": "QUAINT OAK BANCORP, INC. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "During the year ended December 31, 2025, the Company adopted ASU 2023-09, \u201cImprovements to Income Tax Disclosure\u201d, which expands the disclosure requirements for income taxes." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-06-10", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "During the year ended December 31, 2025, the Company adopted ASU 2023-09, \u201cImprovements to Income Tax Disclosure\u201d, which expands the disclosure requirements for income taxes.", "prior_accession": "0000927089-25-000107", "prior_url": "https://www.sec.gov/Archives/edgar/data/1391933/000092708925000107/qnto20241231_10ka.htm" }, { "id": "861c2de7a1706de8", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ProPhase Labs, Inc.", "cik": 868278, "ticker": "PRPH", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 67230869.0, "form": "NT 10-K", "filed": "2026-03-27", "accession": "0001493152-26-013251", "filing_url": "https://www.sec.gov/Archives/edgar/data/868278/000149315226013251/0001493152-26-013251-index.htm", "headline": "ProPhase Labs, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -4, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to timely file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025. The delay in filing is primarily due to the additional time required to complete the Company\u2019s year-end financial reporting process, including the completion of the Company\u2019s income tax provision and the ongoing audit procedures performed by the Company\u2019s independent registered public accounting firm.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to timely file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025. The delay in filing is primarily due to the additional time required to complete the Company\u2019s year-end financial reporting process, including the completion of the Company\u2019s income tax provision and the ongoing audit procedures performed by the Company\u2019s independent registered public accounting firm.", "prior_accession": "", "prior_url": "" }, { "id": "9ec9a2b454c01263", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "PORTSMOUTH SQUARE INC", "cik": 79661, "ticker": "", "sic_desc": "Land subdividers and developers", "size_tier": "small", "public_float": 278000.0, "form": "8-K", "filed": "2026-03-27", "accession": "0001493152-26-013112", "filing_url": "https://www.sec.gov/Archives/edgar/data/79661/000149315226013112/0001493152-26-013112-index.htm", "headline": "PORTSMOUTH SQUARE INC reported a change in its independent accounting firm", "evidence": { "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d2aec7a138e332ba", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "One World Products, Inc.", "cik": 1622244, "ticker": "OWPC", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 3735670.0, "form": "8-K", "filed": "2026-03-27", "accession": "0001493152-26-013050", "filing_url": "https://www.sec.gov/Archives/edgar/data/1622244/000149315226013050/0001493152-26-013050-index.htm", "headline": "One World Products, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e2167a5dea358ead", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Luminar Technologies, Inc./DE", "cik": 1758057, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 529100000.0, "form": "10-K", "filed": "2026-03-27", "accession": "0001140361-26-011477", "filing_url": "https://www.sec.gov/Archives/edgar/data/1758057/000114036126011477/0001140361-26-011477-index.htm", "headline": "Luminar Technologies, Inc./DE disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As discussed in Notes 1 and 2 to the consolidated financial statements, the Company has incurred significant operating losses and filed for relief under Chapter 11 of Title 11 of the United States Bankruptcy Code in the United States Bankruptcy Court for the Southern District of Texas that raises substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 2. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These\u2026", "prior_accession": "0001628280-25-021105", "prior_url": "https://www.sec.gov/Archives/edgar/data/1758057/000162828025021105/lazr-20241231.htm" }, { "id": "432c177f93aab9af", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Knightscope, Inc.", "cik": 1600983, "ticker": "KSCP", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 35000000.0, "form": "10-K", "filed": "2026-03-27", "accession": "0001104659-26-036240", "filing_url": "https://www.sec.gov/Archives/edgar/data/1600983/000110465926036240/0001104659-26-036240-index.htm", "headline": "Knightscope, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Our net loss was $33.8 million for the year ended December 31, 2025 and $31.7 million for the year ended December 31, 2024. As of December 31, 2025, we had an accumulated deficit of $227.0 million. Cash and cash equivalents on hand were $20.6 million as of December 31, 2025, compared to $11.1 million as of December 31, 2024. These factors raise substantial doubt about our ability to continue as a going concern. See Item 7: Management\u2019s Discussion and Analysis of Financial Condition, Liquidity and Capital Resources. Our current and proposed operations are subject to all the business risks\u2026", "prior_accession": "0001558370-25-006009", "prior_url": "https://www.sec.gov/Archives/edgar/data/1600983/000155837025006009/kscp-20241231x10ka.htm" }, { "id": "b9982dc6963dff14", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "KOPIN CORP", "cik": 771266, "ticker": "KOPN", "sic_desc": "Semiconductors", "size_tier": "mid", "public_float": 249887595.0, "form": "NT 10-K", "filed": "2026-03-27", "accession": "0001493152-26-013186", "filing_url": "https://www.sec.gov/Archives/edgar/data/771266/000149315226013186/0001493152-26-013186-index.htm", "headline": "KOPIN CORP told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Kopin Corporation (the \u201cCompany\u201d) has determined that it will be unable to file its Annual Report on Form 10-K for the year ended December 27, 2025 (the \u201c2025 Form 10-K\u201d) within the prescribed time period without unreasonable effort or expense. During the fourth quarter, the Company entered into certain financing transactions involving third-party investments in Kopin Corporation. These transactions involve complex technical accounting considerations, including the appropriate application of U.S. GAAP to the recognition, measurement, and presentation of such arrangements. The Company is continuing to evaluate the accounting treatment of these transactions and the related valuations\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Kopin Corporation (the \u201cCompany\u201d) has determined that it will be unable to file its Annual Report on Form 10-K for the year ended December 27, 2025 (the \u201c2025 Form 10-K\u201d) within the prescribed time period without unreasonable effort or expense. During the fourth quarter, the Company entered into certain financing transactions involving third-party investments in Kopin Corporation. These transactions involve complex technical accounting considerations, including the appropriate application of U.S. GAAP to the recognition, measurement, and presentation of such arrangements. The Company is continuing to evaluate the accounting treatment of these transactions and the related valuations\u2026", "prior_accession": "", "prior_url": "" }, { "id": "1b35a80c2bd7e610", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Iterum Therapeutics plc", "cik": 1659323, "ticker": "ITRMF", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 19200000.0, "form": "8-K", "filed": "2026-03-27", "accession": "0001193125-26-127785", "filing_url": "https://www.sec.gov/Archives/edgar/data/1659323/000119312526127785/0001193125-26-127785-index.htm", "headline": "Iterum Therapeutics plc's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "404156d7f1fc2f99", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Instil Bio, Inc.", "cik": 1789769, "ticker": "TIL", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 83400000.0, "form": "10-K", "filed": "2026-03-27", "accession": "0001789769-26-000019", "filing_url": "https://www.sec.gov/Archives/edgar/data/1789769/000178976926000019/0001789769-26-000019-index.htm", "headline": "Instil Bio, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-04", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. Management evaluated the Company\u2019s ability to continue as a going concern for the twelve months following the issuance of the consolidated financial statements. As disclosed and defined in Note 8, the 2024 Loan is due in January 2027, for total principal of $85.6 million which is in excess of cash, cash equivalents, and marketable securities on hand as of December 31\u2026", "prior_accession": "0001789769-25-000017", "prior_url": "https://www.sec.gov/Archives/edgar/data/1789769/000178976925000017/til-20241231.htm" }, { "id": "810c0db2252cd2a7", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Ideal Power Inc.", "cik": 1507957, "ticker": "IPWR", "sic_desc": "Semiconductors", "size_tier": "small", "public_float": 53500000.0, "form": "10-K", "filed": "2026-03-27", "accession": "0001437749-26-009995", "filing_url": "https://www.sec.gov/Archives/edgar/data/1507957/000143774926009995/0001437749-26-009995-index.htm", "headline": "Ideal Power Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "filing body", "prior_filed": "2025-03-28", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company completed an underwritten public offering and concurrent private placement subsequent to December 31, 2025. See Note 13. As a result, the Company alleviated the substantial doubt regarding its ability to continue as a going concern for a period of twelve months from the issuance of this Annual Report on Form 10-K. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Accounts Receivable Trade accounts receivable are stated net of a provision for credit losses. The provision\u2026", "prior_accession": "0001437749-25-009911", "prior_url": "https://www.sec.gov/Archives/edgar/data/1507957/000143774925009911/ipwr20241231_10k.htm" }, { "id": "d49464317e361bcc", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "INTERGROUP CORP", "cik": 69422, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 8730000.0, "form": "8-K", "filed": "2026-03-27", "accession": "0001493152-26-013114", "filing_url": "https://www.sec.gov/Archives/edgar/data/69422/000149315226013114/0001493152-26-013114-index.htm", "headline": "INTERGROUP CORP reported a change in its independent accounting firm", "evidence": { "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b396d517746be287", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Humacyte, Inc.", "cik": 1818382, "ticker": "HUMA", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 453200000.0, "form": "10-K", "filed": "2026-03-27", "accession": "0001818382-26-000004", "filing_url": "https://www.sec.gov/Archives/edgar/data/1818382/000181838226000004/0001818382-26-000004-index.htm", "headline": "Humacyte, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-03-31", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company will not have sufficient liquidity to fund its operations beyond one year from the issuance of these financial statements if the Company is unable to generate sufficient cash flows from commercial sales on a timely basis and/or obtain additional capital. These factors raise substantial doubt about the Company\u2019s ability to continue as a going concern. The future viability of the Company is dependent on its ability to generate cash flows from the sale of Symvess and raise additional capital to finance its operations. The Company plans to seek additional funding through private or\u2026", "prior_accession": "0001818382-25-000034", "prior_url": "https://www.sec.gov/Archives/edgar/data/1818382/000181838225000034/huma-20241231.htm" }, { "id": "bc071956be238cfd", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Hoth Therapeutics, Inc.", "cik": 1711786, "ticker": "RKTO", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 15400000.0, "form": "10-K", "filed": "2026-03-27", "accession": "0001213900-26-035625", "filing_url": "https://www.sec.gov/Archives/edgar/data/1711786/000121390026035625/0001213900-26-035625-index.htm", "headline": "Hoth Therapeutics, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-03-28", "prior_form": "10-K", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025 and 2024, and the results of its operations and its cash flows for each of the two years in the period ended December 31, 2025 in conformity with accounting principles generally accepted in the United States of America. Substantial Doubt About the Company\u2019s Ability to Continue as a Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed\u2026", "prior_accession": "0001013762-25-004108", "prior_url": "https://www.sec.gov/Archives/edgar/data/1711786/000101376225004108/ea0233805-10k_hoth.htm" }, { "id": "bde5e6520ce309f7", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Hoth Therapeutics, Inc.", "cik": 1711786, "ticker": "RKTO", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 15400000.0, "form": "10-K", "filed": "2026-03-27", "accession": "0001213900-26-035625", "filing_url": "https://www.sec.gov/Archives/edgar/data/1711786/000121390026035625/0001213900-26-035625-index.htm", "headline": "Hoth Therapeutics, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-28", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 364, "weakness_first_reported": "2025-03-28", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this assessment, our management concluded that, as of December 31, 2025, our internal control over financial reporting was effective based on such criteria. Changes in Internal Control Over Financial Reporting Other than as described above, there have been no changes in our internal control over financial reporting that occurred during our last fiscal quarter ended December 31, 2025 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.\u2026", "prior_accession": "0001013762-25-004108", "prior_url": "https://www.sec.gov/Archives/edgar/data/1711786/000101376225004108/ea0233805-10k_hoth.htm" }, { "id": "ef1d4aaeb6ff9f21", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Holistic Asset Finance Group Co., Ltd.", "cik": 1367993, "ticker": "HAFG", "sic_desc": "Services", "size_tier": "small", "public_float": 13300000.0, "form": "10-K", "filed": "2026-03-27", "accession": "0001213900-26-035271", "filing_url": "https://www.sec.gov/Archives/edgar/data/1367993/000121390026035271/0001213900-26-035271-index.htm", "headline": "Holistic Asset Finance Group Co., Ltd. cited accounting standard ASU 2014-09 for the first time in this filing series", "evidence": { "adopted": [ "2014-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Group has adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606) and all subsequent ASUs that modified ASC 606." ], "new_standards": [ "2014-09", "2016-13", "2023-09", "2024-01", "2024-02", "2024-03", "2025-01", "2025-05", "2025-11", "2025-12" ], "prior_filed": "2009-10-15", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Group has adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606) and all subsequent ASUs that modified ASC 606.", "prior_accession": "0001144204-09-053031", "prior_url": "https://www.sec.gov/Archives/edgar/data/1367993/000114420409053031/v162663_10k.htm" }, { "id": "f8e474d587994953", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "HYDROFARM HOLDINGS GROUP, INC.", "cik": 1695295, "ticker": "HYFM", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 30000000.0, "form": "10-K", "filed": "2026-03-27", "accession": "0001695295-26-000010", "filing_url": "https://www.sec.gov/Archives/edgar/data/1695295/000169529526000010/0001695295-26-000010-index.htm", "headline": "HYDROFARM HOLDINGS GROUP, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-05", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, at December 31, 2025, the Company has incurred recurring operating losses, negative cash flows from operations, and has significant debt obligations due within the next twelve months, which raises substantial doubt about its ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 2. The financial statements do not include any adjustments that might result\u2026", "prior_accession": "0001628280-25-010266", "prior_url": "https://www.sec.gov/Archives/edgar/data/1695295/000162828025010266/hyfm-20241231.htm" }, { "id": "fd2ece8846399b29", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Greenland Energy Co", "cik": 2093507, "ticker": "GLND", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-27", "accession": "0001829126-26-002797", "filing_url": "https://www.sec.gov/Archives/edgar/data/2093507/000182912626002797/0001829126-26-002797-index.htm", "headline": "Greenland Energy Co's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8d9096bbe4ff4a85", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Greenland Energy Co", "cik": 2093507, "ticker": "", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-27", "accession": "0001829126-26-002797", "filing_url": "https://www.sec.gov/Archives/edgar/data/2093507/000182912626002797/0001829126-26-002797-index.htm", "headline": "Greenland Energy Co's auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "MaloneBailey, LLP", "successor_tier": "other", "why": "The company's independent registered accounting firm changed.", "successor_auditor_as_filed": "MaloneBailey LLP" }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d2e56505885ca9c5", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "GoodRx Holdings, Inc.", "cik": 1809519, "ticker": "GDRX", "sic_desc": "Services", "size_tier": "mid", "public_float": 646300000.0, "form": "8-K", "filed": "2026-03-27", "accession": "0001809519-26-000064", "filing_url": "https://www.sec.gov/Archives/edgar/data/1809519/000180951926000064/0001809519-26-000064-index.htm", "headline": "GoodRx Holdings, Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b3558af79a223e52", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GREENWAY TECHNOLOGIES, INC. & SUBSIDIARIES", "cik": 1572386, "ticker": "GWTI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 27761470.0, "form": "NT 10-K", "filed": "2026-03-27", "accession": "0001493152-26-013125", "filing_url": "https://www.sec.gov/Archives/edgar/data/1572386/000149315226013125/0001493152-26-013125-index.htm", "headline": "GREENWAY TECHNOLOGIES, INC. & SUBSIDIARIES told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -4, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Due to this issue, the Registrant needs additional time to file the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Due to this issue, the Registrant needs additional time to file the Form 10-K.", "prior_accession": "", "prior_url": "" }, { "id": "41f4500586a97acc", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "GD Culture Group Ltd", "cik": 1641398, "ticker": "GDC", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 63150828.08, "form": "10-K", "filed": "2026-03-27", "accession": "0001213900-26-035630", "filing_url": "https://www.sec.gov/Archives/edgar/data/1641398/000121390026035630/0001213900-26-035630-index.htm", "headline": "GD Culture Group Ltd disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-03-18", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company expects to continue incurring significant operating cash outflows to support its operations. Additional financing may be required to sustain the business. Management will make its best efforts to secure the necessary funding to support the Company\u2019s operations. The Company evaluated its ability to continue as a going concern in accordance with ASC Subtopic 205-40, Presentation of Financial Statements\u2014Going Concern, which requires management to assess whether there is substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date the\u2026", "prior_accession": "0001213900-25-024635", "prior_url": "https://www.sec.gov/Archives/edgar/data/1641398/000121390025024635/ea0234379-10k_gdcul.htm" }, { "id": "fac65927d856b492", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "FENNEC PHARMACEUTICALS INC.", "cik": 1211583, "ticker": "FENC", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 106052055.0, "form": "10-K", "filed": "2026-03-27", "accession": "0001104659-26-036182", "filing_url": "https://www.sec.gov/Archives/edgar/data/1211583/000110465926036182/0001104659-26-036182-index.htm", "headline": "FENNEC PHARMACEUTICALS INC. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09 on January 1, 2025, on a prospective basis, and the adoption affected only the Company\u2019s income tax disclosures and did not have an impact on its consolidated results of operations, financial position or cash flows." ], "new_standards": [ "2023-09", "2025-05" ], "prior_filed": "2025-03-26", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09 on January 1, 2025, on a prospective basis, and the adoption affected only the Company\u2019s income tax disclosures and did not have an impact on its consolidated results of operations, financial position or cash flows.", "prior_accession": "0001558370-25-003710", "prior_url": "https://www.sec.gov/Archives/edgar/data/1211583/000155837025003710/fencf-20241231x10k.htm" }, { "id": "651802f9d852e220", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Epsilon Energy Ltd.", "cik": 1726126, "ticker": "EPSN", "sic_desc": "Mining", "size_tier": "mid", "public_float": 133700000.0, "form": "10-K", "filed": "2026-03-27", "accession": "0001104659-26-035794", "filing_url": "https://www.sec.gov/Archives/edgar/data/1726126/000110465926035794/0001104659-26-035794-index.htm", "headline": "Epsilon Energy Ltd. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-19", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "As part of our assessment of internal controls over financial reporting, management identified a material weakness related to the accounting for significant and non-standard transactions. After giving consideration to the material weakness, and the additional analyses and other procedures we performed to ensure that our Financial Statements included in this Annual Report on Form 10-K were prepared in accordance with GAAP, our management has concluded that our Financial 85 Statements present fairly, in all\u2026", "prior_accession": "0001558370-25-003308", "prior_url": "https://www.sec.gov/Archives/edgar/data/1726126/000155837025003308/epsn-20241231x10k.htm" }, { "id": "e8cef36b1509040d", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Dolphin Entertainment, Inc.", "cik": 1282224, "ticker": "DLPN", "sic_desc": "Services", "size_tier": "small", "public_float": 12869919.0, "form": "10-K", "filed": "2026-03-27", "accession": "0001079973-26-000368", "filing_url": "https://www.sec.gov/Archives/edgar/data/1282224/000107997326000368/0001079973-26-000368-index.htm", "headline": "Dolphin Entertainment, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "F- 16 Recent Accounting Pronouncements Accounting guidance adopted in fiscal year 2025 On January 1, 2025, we adopted Accounting Standard Update (\u201cASU\u201d) No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (\u201cASU 2023-09\u201d), that requires, among other things, greater disaggregation of information in the rate reconciliation, and income taxes paid disaggregated by\u2026" ], "new_standards": [ "2023-09", "2024-03", "2025-05" ], "prior_filed": "2025-04-30", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "F- 16 Recent Accounting Pronouncements Accounting guidance adopted in fiscal year 2025 On January 1, 2025, we adopted Accounting Standard Update (\u201cASU\u201d) No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (\u201cASU 2023-09\u201d), that requires, among other things, greater disaggregation of information in the rate reconciliation, and income taxes paid disaggregated by\u2026", "prior_accession": "0001079973-25-000717", "prior_url": "https://www.sec.gov/Archives/edgar/data/1282224/000107997325000717/dlpn_10ka.htm" }, { "id": "352a31f0e6d642ce", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Dogecoin Cash, Inc.", "cik": 1360442, "ticker": "DOGP", "sic_desc": "Services", "size_tier": "small", "public_float": 2617808.0, "form": "10-K", "filed": "2026-03-27", "accession": "0001096906-26-000391", "filing_url": "https://www.sec.gov/Archives/edgar/data/1360442/000109690626000391/0001096906-26-000391-index.htm", "headline": "Dogecoin Cash, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-04-16", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The non-controlling interests are calculated based on percentages of ownership. Going Concern: The Company has an accumulated deficit of $84,389,964 at December 31, 2025, which, among other factors, raises substantial doubt about the Company\u2019s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company\u2019s ability to generate profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they are due. Use of Estimates: The\u2026", "prior_accession": "0001096906-25-000535", "prior_url": "https://www.sec.gov/Archives/edgar/data/1360442/000109690625000535/cbds_10k.htm" }, { "id": "bd8ae2e4be006e67", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SKYTECH ORION GLOBAL CORP.", "cik": 1498067, "ticker": "CTGL", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-27", "accession": "0001493152-26-013300", "filing_url": "https://www.sec.gov/Archives/edgar/data/1498067/000149315226013300/0001493152-26-013300-index.htm", "headline": "CITRINE GLOBAL, CORP. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -4, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant\u2019s Form 10-K for the fiscal year ended December 31, 2025, could not be filed within the prescribed time period without unreasonable effort or expense because the audit of the Registrant\u2019s financial statements for the fiscal year ended December 31, 2025, had not been completed prior to the close of business on March 27, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25.", "formerly": "CITRINE GLOBAL, CORP." }, "quote": "The Registrant\u2019s Form 10-K for the fiscal year ended December 31, 2025, could not be filed within the prescribed time period without unreasonable effort or expense because the audit of the Registrant\u2019s financial statements for the fiscal year ended December 31, 2025, had not been completed prior to the close of business on March 27, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "aedbf76708c20180", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Bark, Inc.", "cik": 1819574, "ticker": "BARK", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 240200000.0, "form": "8-K", "filed": "2026-03-27", "accession": "0001628280-26-021775", "filing_url": "https://www.sec.gov/Archives/edgar/data/1819574/000162828026021775/0001628280-26-021775-index.htm", "headline": "Bark, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3b5a24c7b46401b0", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BARFRESH FOOD GROUP INC.", "cik": 1487197, "ticker": "BRFH", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 28770790.0, "form": "NT 10-K", "filed": "2026-03-27", "accession": "0001493152-26-013195", "filing_url": "https://www.sec.gov/Archives/edgar/data/1487197/000149315226013195/0001493152-26-013195-index.htm", "headline": "BARFRESH FOOD GROUP INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -4, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant will not be able to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period without unreasonable effort or expense. The delay is due to the completion of its recent private placement and the additional time needed to complete its accounting and disclosures surrounding its fourth quarter acquisition of Arps Dairy Inc.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant will not be able to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) within the prescribed time period without unreasonable effort or expense. The delay is due to the completion of its recent private placement and the additional time needed to complete its accounting and disclosures surrounding its fourth quarter acquisition of Arps Dairy Inc.", "prior_accession": "", "prior_url": "" }, { "id": "009420972ed480c6", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Aptorum Group Ltd", "cik": 1734005, "ticker": "NIKI", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-27", "accession": "0001213900-26-035484", "filing_url": "https://www.sec.gov/Archives/edgar/data/1734005/000121390026035484/0001213900-26-035484-index.htm", "headline": "Aptorum Group Ltd cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Group adopted ASU 2023-09 from January 1, 2025 on a retrospective basis." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-04-30", "prior_form": "20-F", "restates_existing_policy": false, "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." }, "quote": "The Group adopted ASU 2023-09 from January 1, 2025 on a retrospective basis.", "prior_accession": "0001213900-25-037669", "prior_url": "https://www.sec.gov/Archives/edgar/data/1734005/000121390025037669/ea0238205-20f_aptorum.htm" }, { "id": "4d8c623a9d5fa3c8", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AltEnergy Acquisition Corp", "cik": 1852016, "ticker": "AEAE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 8377957.0, "form": "8-K", "filed": "2026-03-27", "accession": "0001193125-26-126955", "filing_url": "https://www.sec.gov/Archives/edgar/data/1852016/000119312526126955/0001193125-26-126955-index.htm", "headline": "AltEnergy Acquisition Corp's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bc9f273631092126", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Adagio Medical Holdings, Inc.", "cik": 2006986, "ticker": "ADGM", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 7.0, "form": "10-K", "filed": "2026-03-27", "accession": "0002006986-26-000003", "filing_url": "https://www.sec.gov/Archives/edgar/data/2006986/000200698626000003/0002006986-26-000003-index.htm", "headline": "Adagio Medical Holdings, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "If sufficient funds on acceptable terms are not available when needed, we may be required to suspend or forego certain planned activities. Failure to manage discretionary spending or raise additional financing, as needed, could adversely impact our ability to achieve our intended business objectives and may have an adverse effect on our results of operations and future prospects. These factors raise substantial doubt about our ability to continue as a going concern for the twelve-month period from the date of this filing with the SEC. Refer to Note 1 - Organization and Description of Business\u2026", "prior_accession": "0001410578-25-001044", "prior_url": "https://www.sec.gov/Archives/edgar/data/2006986/000141057825001044/adgm-20241231x10ka.htm" }, { "id": "f46a9898773a8bfd", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Adagio Medical Holdings, Inc.", "cik": 2006986, "ticker": "ADGM", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 7.0, "form": "10-K", "filed": "2026-03-27", "accession": "0002006986-26-000003", "filing_url": "https://www.sec.gov/Archives/edgar/data/2006986/000200698626000003/0002006986-26-000003-index.htm", "headline": "Adagio Medical Holdings, Inc. cited accounting standard ASU 2019-12 for the first time in this filing series", "evidence": { "adopted": [ "2019-12" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The determination as to whether the tax benefit will more likely than not be realized is based upon the technical merits of the tax position as well as consideration of the available facts and circumstances. 121 Table of Contents ASU 2019-12, Simplifying the Accounting for Income Taxes, was adopted in the first quarter of 2021 and the Company has recorded franchise taxes not based on income\u2026" ], "new_standards": [ "2019-12", "2023-09", "2024-03" ], "prior_filed": "2025-04-30", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "The determination as to whether the tax benefit will more likely than not be realized is based upon the technical merits of the tax position as well as consideration of the available facts and circumstances. 121 Table of Contents ASU 2019-12, Simplifying the Accounting for Income Taxes, was adopted in the first quarter of 2021 and the Company has recorded franchise taxes not based on income\u2026", "prior_accession": "0001410578-25-001044", "prior_url": "https://www.sec.gov/Archives/edgar/data/2006986/000141057825001044/adgm-20241231x10ka.htm" }, { "id": "54437322ef43cbd0", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "AI Financial Corp", "cik": 862861, "ticker": "AIFC", "sic_desc": "Commodity contracts brokers", "size_tier": "mid", "public_float": 160600000.0, "form": "NT 10-K", "filed": "2026-03-27", "accession": "0001493152-26-013194", "filing_url": "https://www.sec.gov/Archives/edgar/data/862861/000149315226013194/0001493152-26-013194-index.htm", "headline": "ALT5 Sigma Corp filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Alt5 Sigma Corporation (the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Annual Report on Form 10-K for the fiscal year ended December 27, 2025 (the \u201cForm 10-K\u201d). The Company requires additional time to finalize its annual financial statements (due to finalization of certain accounting treatment relative to the Company\u2019s acquisition completed during the fiscal year) and to complete the audit process thereof (also due to the previously announced change in the Company\u2019s PCAOB-registered public accounting firm) for the relevant part of the Form 10-K. As disclosed, the Company\u2019s prior Audit Report on Form 10-K of the Company did not contain an adverse opinion or\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25.", "formerly": "ALT5 Sigma Corp" }, "quote": "Alt5 Sigma Corporation (the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Annual Report on Form 10-K for the fiscal year ended December 27, 2025 (the \u201cForm 10-K\u201d). The Company requires additional time to finalize its annual financial statements (due to finalization of certain accounting treatment relative to the Company\u2019s acquisition completed during the fiscal year) and to complete the audit process thereof (also due to the previously announced change in the Company\u2019s PCAOB-registered public accounting firm) for the relevant part of the Form 10-K. As disclosed, the Company\u2019s prior Audit Report on Form 10-K of the Company did not contain an adverse opinion or\u2026", "prior_accession": "", "prior_url": "" }, { "id": "7ae79433ea1e079b", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "AIM ImmunoTech Inc.", "cik": 946644, "ticker": "AIM", "sic_desc": "Biological products", "size_tier": "small", "public_float": 20793354.0, "form": "10-K", "filed": "2026-03-27", "accession": "0001493152-26-013301", "filing_url": "https://www.sec.gov/Archives/edgar/data/946644/000149315226013301/0001493152-26-013301-index.htm", "headline": "AIM ImmunoTech Inc. cited accounting standards ASU 2023-09, ASU 2025-05, ASU 2025-11 for the first time in this filing series", "evidence": { "adopted": [ "2023-09", "2025-05", "2025-11" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The adoption of ASU 2023-09 did not result in any material changes to the consolidated financial statements or income tax disclosures.", "During the fiscal year ended December 31, 2025, the Company adopted the following ASUs: ASU 2025-05, Financial Instruments- Credit Losses (Topic 326): Measurements of Credit Losses of Accounts Receivable and Contract Asset; ASU 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements, and ASU 2025-12, Codification Improvements.", "During the fiscal year ended December 31, 2025, the Company adopted the following ASUs: ASU 2025-05, Financial Instruments- Credit Losses (Topic 326): Measurements of Credit Losses of Accounts Receivable and Contract Asset; ASU 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements, and ASU 2025-12, Codification Improvements." ], "new_standards": [ "2023-09", "2025-05", "2025-11", "2025-12" ], "prior_filed": "2025-03-27", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The adoption of ASU 2023-09 did not result in any material changes to the consolidated financial statements or income tax disclosures.", "prior_accession": "0001641172-25-000847", "prior_url": "https://www.sec.gov/Archives/edgar/data/946644/000164117225000847/form10-k.htm" }, { "id": "ecb7d9d47284605e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ACURA PHARMACEUTICALS, INC", "cik": 786947, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-27", "accession": "0001104659-26-036113", "filing_url": "https://www.sec.gov/Archives/edgar/data/786947/000110465926036113/0001104659-26-036113-index.htm", "headline": "ACURA PHARMACEUTICALS, INC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -4, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant\u2019s Annual Report on Form 10-K for the annual period ended December 31, 2025 will not be filed within the prescribed time period because of the Company\u2019s liquidity including the Company\u2019s ability to meet day-to-day operation obligations. We continue to work on finding funding solutions and are dependent on the receipt of loans from Abuse Deterrent Pharma, LLC, which are used to meet day-to-day operation obligations, although no assurance can be made that the receipt of such loans will continue or be sufficient to meet long-term day-to-day operation obligations. We have not filed our Annual Reports for the year ended December 31, 2022, December 31, 2023, or December 31, 2024. We\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant\u2019s Annual Report on Form 10-K for the annual period ended December 31, 2025 will not be filed within the prescribed time period because of the Company\u2019s liquidity including the Company\u2019s ability to meet day-to-day operation obligations. We continue to work on finding funding solutions and are dependent on the receipt of loans from Abuse Deterrent Pharma, LLC, which are used to meet day-to-day operation obligations, although no assurance can be made that the receipt of such loans will continue or be sufficient to meet long-term day-to-day operation obligations. We have not filed our Annual Reports for the year ended December 31, 2022, December 31, 2023, or December 31, 2024. We\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b4c2ad1b000abb11", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Zentalis Pharmaceuticals, Inc.", "cik": 1725160, "ticker": "ZNTL", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 231600000.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001725160-26-000014", "filing_url": "https://www.sec.gov/Archives/edgar/data/1725160/000172516026000014/0001725160-26-000014-index.htm", "headline": "Zentalis Pharmaceuticals, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-03-26", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company manages its operations as a single segment for the purposes of assessing performance and making operating decisions. All of the Company\u2019s tangible assets are held in the United States. Liquidity Substantial doubt about an entity\u2019s ability to continue as a going concern exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year from the financial statements issuance date. The Company determined that there are no conditions or events that raise\u2026", "prior_accession": "0001725160-25-000067", "prior_url": "https://www.sec.gov/Archives/edgar/data/1725160/000172516025000067/zntl-20241231.htm" }, { "id": "490908955f9c3140", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Spero Therapeutics, Inc.", "cik": 1701108, "ticker": "SPRO", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 160300000.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001193125-26-126192", "filing_url": "https://www.sec.gov/Archives/edgar/data/1701108/000119312526126192/0001193125-26-126192-index.htm", "headline": "Spero Therapeutics, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "filing body", "prior_filed": "2025-03-27", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "The actions necessary to reduce spending under this plan at a level that mitigates the factors described above are not considered probable, as defined in the accounting standards and therefore, the full extent to which management may extend our funds through these actions may not be considered in management\u2019s assessment of our ability to continue as a going concern. We will not generate revenue from product sales unless and until we successfully complete clinical development and obtain regulatory approval for any of our product candidates. If we obtain regulatory approval for any of our\u2026", "prior_accession": "0000950170-25-046125", "prior_url": "https://www.sec.gov/Archives/edgar/data/1701108/000095017025046125/spro-20241231.htm" }, { "id": "fbb0b4a9ebd106b0", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Southland Holdings, Inc.", "cik": 1883814, "ticker": "SLND", "sic_desc": "Construction", "size_tier": "small", "public_float": 60060635.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001104659-26-035302", "filing_url": "https://www.sec.gov/Archives/edgar/data/1883814/000110465926035302/0001104659-26-035302-index.htm", "headline": "Southland Holdings, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-03-04", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and settlement of liabilities in the ordinary course of business. F-10 Table of Contents In accordance with ASC 205-40, Presentation of Financial Statements\u2014Going Concern, management has evaluated whether conditions or events, considered in the aggregate, raise substantial doubt about the Company\u2019s ability to continue as a going concern for a period of twelve months after the date these financial statements are issued. As of December 31, 2025, the\u2026", "prior_accession": "0001558370-25-002183", "prior_url": "https://www.sec.gov/Archives/edgar/data/1883814/000155837025002183/slnd-20241231x10k.htm" }, { "id": "7e7df58e1269ea26", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "STRATA Skin Sciences, Inc.", "cik": 1051514, "ticker": "SSKN", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 4958532.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001140361-26-011231", "filing_url": "https://www.sec.gov/Archives/edgar/data/1051514/000114036126011231/0001140361-26-011231-index.htm", "headline": "STRATA Skin Sciences, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As a result, all of our long-term debt has been classified as current in the consolidated balance sheet, resulting in negative working capital. This, combined with our history of operating losses, raises substantial doubt about our ability to continue as a going concern for the next 12 months from the filing of this Annual Report. Specifically, our ability to meet our obligations and continue operations is dependent upon regaining compliance with our debt covenants, modifying our existing debt, or successfully securing additional sources of liquidity and financing, as well as addressing other\u2026", "prior_accession": "0001140361-25-016685", "prior_url": "https://www.sec.gov/Archives/edgar/data/1051514/000114036125016685/ef20048071_10ka.htm" }, { "id": "93d9bdd985706eec", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "SKYX Platforms Corp.", "cik": 1598981, "ticker": "SKYX", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 87129729.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001493152-26-012927", "filing_url": "https://www.sec.gov/Archives/edgar/data/1598981/000149315226012927/0001493152-26-012927-index.htm", "headline": "SKYX Platforms Corp. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-03-24", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "The Company also generated net proceeds of $29.3 million from the issuance of shares of its common stock during January 2026. While the Company has a history of operating losses, it has enough liquidity sources as of December 31, 2025, together with net proceeds generated in January 2026, to alleviate substantial doubt about its ability to continue as a going concern. NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following is a summary of the Company\u2019s significant accounting policies: Basis of Presentation The accompanying consolidated financial statements of the Company have been\u2026", "prior_accession": "0001641172-25-000290", "prior_url": "https://www.sec.gov/Archives/edgar/data/1598981/000164117225000290/form10-k.htm" }, { "id": "c097187bbfca9daf", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "RetinalGenix Technologies Inc.", "cik": 1836295, "ticker": "RTGN", "sic_desc": "Medical instruments", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-26", "accession": "0001493152-26-012957", "filing_url": "https://www.sec.gov/Archives/edgar/data/1836295/000149315226012957/0001493152-26-012957-index.htm", "headline": "RetinalGenix Technologies Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "091776c1ad780982", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Rein Therapeutics, Inc.", "cik": 1420565, "ticker": "RNTX", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001193125-26-126385", "filing_url": "https://www.sec.gov/Archives/edgar/data/1420565/000119312526126385/0001193125-26-126385-index.htm", "headline": "Rein Therapeutics, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Explanatory Paragraph \u2013 Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As more fully described in Note 1, the Company has a significant working capital deficiency, has incurred significant losses and needs to raise additional funds to meet its obligations and sustain its operations. These conditions raise substantial doubt about the Company's ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 1. The consolidated financial statements do\u2026", "prior_accession": "0001193125-25-107666", "prior_url": "https://www.sec.gov/Archives/edgar/data/1420565/000119312525107666/d937270d10ka.htm" }, { "id": "4d5fd5f30e4be0dc", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Rein Therapeutics, Inc.", "cik": 1420565, "ticker": "RNTX", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001193125-26-126385", "filing_url": "https://www.sec.gov/Archives/edgar/data/1420565/000119312526126385/0001193125-26-126385-index.htm", "headline": "Rein Therapeutics, Inc. cited accounting standard ASU 2020-06 for the first time in this filing series", "evidence": { "adopted": [ "2020-06" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Early adoption is permitted as of the beginning of the annual reporting period for all entities that have adopted the amendments in ASU 2020-06, Debt\u2014Debt with Conversion and Other Options and Derivatives and Hedging\u2014Contracts in Entity's Own Equity: Accounting for Convertible Instruments and Contracts in an Entity's Own Equity." ], "new_standards": [ "2017-04", "2020-06", "2021-04", "2023-07", "2023-09", "2024-01", "2024-02", "2024-03", "2024-04", "2025-01", "2025-11", "2025-12" ], "prior_filed": "2025-04-30", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "Early adoption is permitted as of the beginning of the annual reporting period for all entities that have adopted the amendments in ASU 2020-06, Debt\u2014Debt with Conversion and Other Options and Derivatives and Hedging\u2014Contracts in Entity's Own Equity: Accounting for Convertible Instruments and Contracts in an Entity's Own Equity.", "prior_accession": "0001193125-25-107666", "prior_url": "https://www.sec.gov/Archives/edgar/data/1420565/000119312525107666/d937270d10ka.htm" }, { "id": "d23d74092bfaf670", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Rani Therapeutics Holdings, Inc.", "cik": 1856725, "ticker": "RANI", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 65000000.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001193125-26-126417", "filing_url": "https://www.sec.gov/Archives/edgar/data/1856725/000119312526126417/0001193125-26-126417-index.htm", "headline": "Rani Therapeutics Holdings, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "\u2026 from any value attributable to such cash as a result of their ownership of Class A common stock upon an exchange or redemption of their units of Rani LLC. \u2022 We have in the past and may in the future fail to continue to meet the listing standards of Nasdaq, and as a result our common stock may be delisted, which could have a material adverse effect on the liquidity of our common stock. \u2022 We have identified a material weakness in our internal control over financial reporting and may identify additional material\u2026", "prior_accession": "0000950170-25-047740", "prior_url": "https://www.sec.gov/Archives/edgar/data/1856725/000095017025047740/rani-20241231.htm" }, { "id": "395da029b67ba9a5", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Quoin Pharmaceuticals, Ltd.", "cik": 1671502, "ticker": "QNRX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 5400000.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001104659-26-035251", "filing_url": "https://www.sec.gov/Archives/edgar/data/1671502/000110465926035251/0001104659-26-035251-index.htm", "headline": "Quoin Pharmaceuticals, Ltd. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-13", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Explanatory Paragraph \u2013 Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As more fully described in Note 2, the Company has a significant working capital deficiency, has incurred significant losses and needs to raise additional funds to meet its obligations and sustain its operations. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 2. The financial statements do not include any\u2026", "prior_accession": "0001410578-25-000336", "prior_url": "https://www.sec.gov/Archives/edgar/data/1671502/000141057825000336/qnrx-20241231x10k.htm" }, { "id": "55e06f739194fd4e", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "ParaZero Technologies Ltd.", "cik": 1916241, "ticker": "PRZO", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-26", "accession": "0001213900-26-034376", "filing_url": "https://www.sec.gov/Archives/edgar/data/1916241/000121390026034376/0001213900-26-034376-index.htm", "headline": "ParaZero Technologies Ltd. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-21", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 370, "weakness_first_reported": "2025-03-21", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "We expect that we will need to continue to improve existing, and implement new operational and financial systems, procedures and controls to manage our business effectively. Any delay in the implementation of, or disruption in the transition to, new or enhanced systems, procedures or controls, may cause our operations to suffer and we may be unable to conclude that our internal control over financial reporting is effective and to obtain an unqualified report on internal controls from our auditors as required under\u2026", "prior_accession": "0001013762-25-001001", "prior_url": "https://www.sec.gov/Archives/edgar/data/1916241/000101376225001001/ea0234082-20f_parazero.htm" }, { "id": "eded313f13b66a8c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "PROVECTUS BIOPHARMACEUTICALS, INC.", "cik": 315545, "ticker": "PVCT", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 51633218.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001493152-26-012726", "filing_url": "https://www.sec.gov/Archives/edgar/data/315545/000149315226012726/0001493152-26-012726-index.htm", "headline": "PROVECTUS BIOPHARMACEUTICALS, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-05-16", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Paragraph \u2013 Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As more fully described in Note 2, the Company has a significant working capital deficit, has incurred significant losses and needs to raise additional funds to meet its obligations and sustain its operations. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 2. The consolidated financial statements do not include any\u2026", "prior_accession": "0001641172-25-011210", "prior_url": "https://www.sec.gov/Archives/edgar/data/315545/000164117225011210/form10-ka.htm" }, { "id": "f676b1f69d911538", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "PROVECTUS BIOPHARMACEUTICALS, INC.", "cik": 315545, "ticker": "PVCT", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 51633218.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001493152-26-012726", "filing_url": "https://www.sec.gov/Archives/edgar/data/315545/000149315226012726/0001493152-26-012726-index.htm", "headline": "PROVECTUS BIOPHARMACEUTICALS, INC. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "As discussed in Notes 2 and 11 to the financial statements, the Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (\u201cASU 2023-09\u201d)." ], "new_standards": [ "2023-09", "2024-03", "2025-10" ], "prior_filed": "2025-05-16", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "As discussed in Notes 2 and 11 to the financial statements, the Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (\u201cASU 2023-09\u201d).", "prior_accession": "0001641172-25-011210", "prior_url": "https://www.sec.gov/Archives/edgar/data/315545/000164117225011210/form10-ka.htm" }, { "id": "4aed097212dc5f72", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "P3 Health Partners Inc.", "cik": 1832511, "ticker": "PIII", "sic_desc": "Services", "size_tier": "small", "public_float": 11200000.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001832511-26-000011", "filing_url": "https://www.sec.gov/Archives/edgar/data/1832511/000183251126000011/0001832511-26-000011-index.htm", "headline": "P3 Health Partners Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-28", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 728, "weakness_first_reported": "2024-03-28", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our management conducted an assessment of the effectiveness of our internal control over financial reporting based on the criteria set forth in \u201cInternal Control \u2013 Integrated Framework (2013)\u201d issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on this assessment, our management concluded that our internal control over financial reporting was effective as of December 31, 2025. This Form 10-K does not include an attestation report of our independent registered public accounting\u2026", "prior_accession": "0001628280-25-015305", "prior_url": "https://www.sec.gov/Archives/edgar/data/1832511/000162828025015305/piii-20241231.htm" }, { "id": "c052ec0bfc0617ad", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Orgenesis Inc.", "cik": 1460602, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 7649760.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001493152-26-012845", "filing_url": "https://www.sec.gov/Archives/edgar/data/1460602/000149315226012845/0001493152-26-012845-index.htm", "headline": "Orgenesis Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2024-04-15", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "In addition, in order to fund our operations until such time that we can generate sustainable positive cash flows, we will need to raise additional funds. We expect our current and projected cash resources and commitments will not be sufficient to meet our obligations for the next 12 months, raising a substantial doubt about our ability to continue as a going concern. Our management\u2019s plans include raising additional capital to fund our operations and to repay our outstanding loans when they become due, as well as exploring additional avenues to increase revenue and reduce capital\u2026", "prior_accession": "0001493152-24-014652", "prior_url": "https://www.sec.gov/Archives/edgar/data/1460602/000149315224014652/form10-k.htm" }, { "id": "bbf4ac494d08a560", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Nyxoah SA", "cik": 1857190, "ticker": "NYXH", "sic_desc": "Medical instruments", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-26", "accession": "0001104659-26-035161", "filing_url": "https://www.sec.gov/Archives/edgar/data/1857190/000110465926035161/0001104659-26-035161-index.htm", "headline": "Nyxoah SA disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-20", "prior_form": "20-F", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company\u2019s Ability to Continue as a Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 5.1 to the financial statements, the Company has suffered recurring losses from operations, sustained negative cash flows since its inception and has stated that substantial doubt exists about the Company\u2019s ability to continue as a going concern. Management\u2019s evaluation of the events and conditions and management\u2019s plans regarding these matters are also described in Note 5.1. The consolidated\u2026", "prior_accession": "0001410578-25-000398", "prior_url": "https://www.sec.gov/Archives/edgar/data/1857190/000141057825000398/nyxh-20241231x20f.htm" }, { "id": "0c02f590532189ed", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Newsmax Inc.", "cik": 2026478, "ticker": "NMAX", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-03-26", "accession": "0002026478-26-000026", "filing_url": "https://www.sec.gov/Archives/edgar/data/2026478/000202647826000026/0002026478-26-000026-index.htm", "headline": "Newsmax Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-02", "prior_form": "10-K/A", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 360, "weakness_first_reported": "2025-03-31", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Any failure to maintain internal control over financial reporting could severely inhibit Newsmax Inc.\u2019s ability to accurately report our financial condition, results of operations or cash flows. If Newsmax Inc. is unable to conclude that its internal control over financial reporting is effective, it could lose investor confidence in the accuracy and completeness of its financial reports, the value of the Shares could decline, and it could be subject to sanctions or investigations by regulatory authorities. Failure\u2026", "prior_accession": "0002026478-25-000015", "prior_url": "https://www.sec.gov/Archives/edgar/data/2026478/000202647825000015/nmax-20241231x10ka11.htm" }, { "id": "5f2536e1cc0af128", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "MetroCity Bankshares, Inc.", "cik": 1747068, "ticker": "MCBS", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 564300000.0, "form": "8-K", "filed": "2026-03-26", "accession": "0001747068-26-000013", "filing_url": "https://www.sec.gov/Archives/edgar/data/1747068/000174706826000013/0001747068-26-000013-index.htm", "headline": "MetroCity Bankshares, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "230700dc2bfd923a", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "MetaVia Inc.", "cik": 1638287, "ticker": "MTVA", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 13800000.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001104659-26-034911", "filing_url": "https://www.sec.gov/Archives/edgar/data/1638287/000110465926034911/0001104659-26-034911-index.htm", "headline": "MetaVia Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-20", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 4, "weakness_days_reported": 1456, "weakness_first_reported": "2022-03-31", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "The scope of management\u2019s assessment regarding the Company\u2019s internal control over financial reporting includes the criteria set forth by the Internal Control Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based upon that assessment, management has concluded that our internal control over financial reporting was effective as of December 31, 2025. This Annual Report does not include an attestation report of our registered public accounting firm regarding\u2026", "prior_accession": "0001558370-25-003386", "prior_url": "https://www.sec.gov/Archives/edgar/data/1638287/000155837025003386/mtva-20241231x10k.htm" }, { "id": "560399961d3c8c0e", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "MARCHEX INC", "cik": 1224133, "ticker": "MCHX", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 74349596.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001193125-26-125205", "filing_url": "https://www.sec.gov/Archives/edgar/data/1224133/000119312526125205/0001193125-26-125205-index.htm", "headline": "MARCHEX INC cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09, Improvements to Income Tax Disclosures, on January 1, 2025 using the prospective transition method." ], "new_standards": [ "2023-09", "2024-03", "2025-06" ], "prior_filed": "2025-04-18", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09, Improvements to Income Tax Disclosures, on January 1, 2025 using the prospective transition method.", "prior_accession": "0000950170-25-055871", "prior_url": "https://www.sec.gov/Archives/edgar/data/1224133/000095017025055871/mchx-20241231.htm" }, { "id": "ee56050ef18c47f9", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Liberty Global Ltd.", "cik": 1570585, "ticker": "LBTYA", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 5700000000.0, "form": "10-K/A", "filed": "2026-03-26", "accession": "0001570585-26-000060", "filing_url": "https://www.sec.gov/Archives/edgar/data/1570585/000157058526000060/0001570585-26-000060-index.htm", "headline": "Liberty Global Ltd. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2026-02-18", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "In preparing the consolidated financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Company\u2019s ability to continue as a going concern for one year after the date that the consolidated financial statements are issued. Auditor's Responsibilities for the Audit of the Consolidated Financial Statements Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to\u2026", "prior_accession": "0001570585-26-000014", "prior_url": "https://www.sec.gov/Archives/edgar/data/1570585/000157058526000014/lbtya-20251231.htm" }, { "id": "e2a337ef86734d02", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Inhibitor Therapeutics, Inc.", "cik": 1042418, "ticker": "INTI", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 6600000.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001493152-26-012751", "filing_url": "https://www.sec.gov/Archives/edgar/data/1042418/000149315226012751/0001493152-26-012751-index.htm", "headline": "Inhibitor Therapeutics, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-28", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company is not profitable, has recorded negative cash flows from operations, and will need substantial capital to support its operations. This raises substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters also are described in Note 2. The financial statements do not include any adjustments that might result from the outcome of\u2026", "prior_accession": "0001641172-25-001190", "prior_url": "https://www.sec.gov/Archives/edgar/data/1042418/000164117225001190/form10-k.htm" }, { "id": "8c9440544910d9e0", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Infleqtion, Inc.", "cik": 2007825, "ticker": "", "sic_desc": "Services", "size_tier": "mid", "public_float": 426448980.0, "form": "8-K", "filed": "2026-03-26", "accession": "0001193125-26-126442", "filing_url": "https://www.sec.gov/Archives/edgar/data/2007825/000119312526126442/0001193125-26-126442-index.htm", "headline": "Infleqtion, Inc. dismissed its auditor and engaged KPMG", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "KPMG", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "5c0fdc8f32a01360", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "INNOVATE Corp.", "cik": 1006837, "ticker": "VATE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 32300000.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001006837-26-000014", "filing_url": "https://www.sec.gov/Archives/edgar/data/1006837/000100683726000014/0001006837-26-000014-index.htm", "headline": "INNOVATE Corp. cited accounting standard ASU 2025-05 for the first time in this filing series", "evidence": { "adopted": [ "2025-05" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Subsequent to year end, on January 1, 2026, the Company adopted ASU 2025-05 and is utilizing the practical expedient when estimating expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under Topic 606 (Revenue from Contracts with Customers)." ], "new_standards": [ "2025-03", "2025-05", "2025-06" ], "prior_filed": "2025-03-31", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Subsequent to year end, on January 1, 2026, the Company adopted ASU 2025-05 and is utilizing the practical expedient when estimating expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under Topic 606 (Revenue from Contracts with Customers).", "prior_accession": "0001006837-25-000021", "prior_url": "https://www.sec.gov/Archives/edgar/data/1006837/000100683725000021/vate-20241231.htm" }, { "id": "b0c40b5bd380e4c2", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "HWH International Inc.", "cik": 1897245, "ticker": "HWH", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 22702995.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001493152-26-012738", "filing_url": "https://www.sec.gov/Archives/edgar/data/1897245/000149315226012738/0001493152-26-012738-index.htm", "headline": "HWH International Inc. cited accounting standard ASU 2020-06 for the first time in this filing series", "evidence": { "adopted": [ "2020-06" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Early adoption is permitted for all entities that have adopted the amendments in ASU 2020-06." ], "new_standards": [ "2020-06", "2023-09", "2024-04" ], "prior_filed": "2025-03-31", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Early adoption is permitted for all entities that have adopted the amendments in ASU 2020-06.", "prior_accession": "0001641172-25-001707", "prior_url": "https://www.sec.gov/Archives/edgar/data/1897245/000164117225001707/form10-k.htm" }, { "id": "57c022ff0f9fd225", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SDR Drone, Inc.", "cik": 1331421, "ticker": "SDCO", "sic_desc": "Real estate", "size_tier": "small", "public_float": 1691940.48, "form": "NT 10-K", "filed": "2026-03-26", "accession": "0001493152-26-012847", "filing_url": "https://www.sec.gov/Archives/edgar/data/1331421/000149315226012847/0001493152-26-012847-index.htm", "headline": "HALLMARK VENTURE GROUP, INC. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": -5, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant\u2019s Form 10-K for the fiscal year ended December 31, 2025, could not be filed within the prescribed time period without unreasonable effort or expense because the audit of the Registrant\u2019s financial statements for the fiscal year ended December 31, 2025, had not been completed prior to the close of business on March 26, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25.", "formerly": "HALLMARK VENTURE GROUP, INC." }, "quote": "The Registrant\u2019s Form 10-K for the fiscal year ended December 31, 2025, could not be filed within the prescribed time period without unreasonable effort or expense because the audit of the Registrant\u2019s financial statements for the fiscal year ended December 31, 2025, had not been completed prior to the close of business on March 26, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "17172e4aab864386", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Guerrilla RF, Inc.", "cik": 1832487, "ticker": "GUER", "sic_desc": "Semiconductors", "size_tier": "small", "public_float": 13446324.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001437749-26-009848", "filing_url": "https://www.sec.gov/Archives/edgar/data/1832487/000143774926009848/0001437749-26-009848-index.htm", "headline": "Guerrilla RF, Inc.'s going-concern disclosure changed", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "risk_factor_only", "current_state_label": "Risk-factor language only", "direction": "eased", "located_in": "risk factors / forward-looking statements only", "prior_filed": "2025-03-27", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Debt financing, if available, may involve covenants restricting our operations or our ability to incur additional debt. Any debt financing or additional equity that we raise may contain terms that are not favorable to us or our stockholders. If we are unable to obtain adequate financing or financing on terms satisfactory to us in the future, our ability to continue as a going concern, to support our business growth, and to respond to business challenges could be significantly limited as we may have to delay, reduce the scope of, or eliminate some or all of our initiatives, which could harm\u2026", "prior_accession": "0001437749-25-009538", "prior_url": "https://www.sec.gov/Archives/edgar/data/1832487/000143774925009538/guer20241231_10k.htm" }, { "id": "6ab77e5bb739527a", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Guerrilla RF, Inc.", "cik": 1832487, "ticker": "GUER", "sic_desc": "Semiconductors", "size_tier": "small", "public_float": 13446324.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001437749-26-009848", "filing_url": "https://www.sec.gov/Archives/edgar/data/1832487/000143774926009848/0001437749-26-009848-index.htm", "headline": "Guerrilla RF, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-27", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 364, "weakness_first_reported": "2025-03-27", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Prior material weaknesses in this area, as described in our 2024 Annual Report, have been addressed through remediation and have subsequently been deemed effective. Therefore, management concluded past material weaknesses have been successfully remediated and that our internal control over financial reporting was effective as of December 31, 2025. As an \u201cemerging growth company\u201d under the JOBS Act, we are exempt from the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002. As a\u2026", "prior_accession": "0001437749-25-009538", "prior_url": "https://www.sec.gov/Archives/edgar/data/1832487/000143774925009538/guer20241231_10k.htm" }, { "id": "2c15fba2a4c6c1e0", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Global AI, Inc.", "cik": 1473490, "ticker": "", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 20197564.0, "form": "8-K", "filed": "2026-03-26", "accession": "0001493152-26-012910", "filing_url": "https://www.sec.gov/Archives/edgar/data/1473490/000149315226012910/0001493152-26-012910-index.htm", "headline": "Global AI, Inc.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Barzily & Co", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "fcaee5802e5e9815", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "GUOCHUN INTERNATIONAL INC.", "cik": 1765048, "ticker": "", "sic_desc": "Computer services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-26", "accession": "0001765048-26-000002", "filing_url": "https://www.sec.gov/Archives/edgar/data/1765048/000176504826000002/0001765048-26-000002-index.htm", "headline": "GUOCHUN INTERNATIONAL INC. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0d8b7730ac9bf5b5", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "GRUPO SIMEC, S.A.B. de C.V.", "cik": 887153, "ticker": "SIM", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "CORRESP", "filed": "2026-03-26", "accession": "0001213900-25-084141", "filing_url": "https://www.sec.gov/Archives/edgar/data/887153/000121390025084141/0001213900-25-084141-index.htm", "headline": "GRUPO SIMEC, S.A.B. de C.V. responded to SEC staff comments on segment reporting", "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." }, "quote": "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\u2026", "prior_accession": "", "prior_url": "" }, { "id": "4d84fe5b037be734", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "GRUPO SIMEC, S.A.B. de C.V.", "cik": 887153, "ticker": "SIM", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "CORRESP", "filed": "2026-03-26", "accession": "0001213900-25-094936", "filing_url": "https://www.sec.gov/Archives/edgar/data/887153/000121390025094936/0001213900-25-094936-index.htm", "headline": "GRUPO SIMEC, S.A.B. de C.V. responded to SEC staff comments on fair value", "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c967d494542d2618", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "GRUPO SIMEC, S.A.B. de C.V.", "cik": 887153, "ticker": "SIM", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-03-26", "accession": "0000000000-25-008766", "filing_url": "https://www.sec.gov/Archives/edgar/data/887153/000000000025008766/0000000000-25-008766-index.htm", "headline": "SEC staff questioned GRUPO SIMEC, S.A.B. de C.V.'s accounting for segment reporting", "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." }, "quote": "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\u2026", "prior_accession": "", "prior_url": "" }, { "id": "6b3d0e3f8e5b85ee", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "GRUPO SIMEC, S.A.B. de C.V.", "cik": 887153, "ticker": "SIM", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-03-26", "accession": "0000000000-25-010117", "filing_url": "https://www.sec.gov/Archives/edgar/data/887153/000000000025010117/0000000000-25-010117-index.htm", "headline": "SEC staff questioned GRUPO SIMEC, S.A.B. de C.V.'s accounting for fair value", "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e09d10fae9d1eff5", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "FLOWSERVE CORP", "cik": 30625, "ticker": "FLS", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 5471227019.0, "form": "8-K", "filed": "2026-03-26", "accession": "0001193125-26-125080", "filing_url": "https://www.sec.gov/Archives/edgar/data/30625/000119312526125080/0001193125-26-125080-index.htm", "headline": "FLOWSERVE CORP's Chief Accounting Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "5b0a86498820003b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "FEDERAL AGRICULTURAL MORTGAGE CORP", "cik": 845877, "ticker": "AGM", "sic_desc": "Finance, insurance and real estate", "size_tier": "large", "public_float": 1901912280.0, "form": "8-K", "filed": "2026-03-26", "accession": "0000845877-26-000070", "filing_url": "https://www.sec.gov/Archives/edgar/data/845877/000084587726000070/0000845877-26-000070-index.htm", "headline": "FEDERAL AGRICULTURAL MORTGAGE CORP's Chief Accounting Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d4a73be9ae56a63a", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Energous Corp", "cik": 1575793, "ticker": "WATT", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 10682962.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001104659-26-035214", "filing_url": "https://www.sec.gov/Archives/edgar/data/1575793/000110465926035214/0001104659-26-035214-index.htm", "headline": "Energous Corp disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-02-27", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Although we believe that our estimates and assumptions are reasonable, they are based upon information available at the time the estimates and assumptions were made. Actual results could differ from those estimates. Going Concern. Accounting Standards Codification (\u201cASC\u201d) 205-40 Presentation of Financial Statements - Going Concern, requires management to assess our ability to continue as a going concern. In accordance with this guidance, we have evaluated whether there are conditions and events, considered in the aggregate, that raise substantial doubt about our ability to continue as a going\u2026", "prior_accession": "0001410578-25-000218", "prior_url": "https://www.sec.gov/Archives/edgar/data/1575793/000141057825000218/watt-20241231x10k.htm" }, { "id": "f711404d6a6d8865", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "DIXIE GROUP INC", "cik": 29332, "ticker": "DXYN", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 8969820.0, "form": "10-K", "filed": "2026-03-26", "accession": "0000029332-26-000018", "filing_url": "https://www.sec.gov/Archives/edgar/data/29332/000002933226000018/0000029332-26-000018-index.htm", "headline": "DIXIE GROUP INC said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-04-08", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Going Concern The Company's consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the ordinary course of business. Under U.S. GAAP, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date that the financial statements are issued. If substantial doubt is raised, management must also assess whether its plans to mitigate\u2026", "prior_accession": "0000029332-25-000017", "prior_url": "https://www.sec.gov/Archives/edgar/data/29332/000002933225000017/dxyn-20241228.htm" }, { "id": "cc7e7cf7b8d8f8a3", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "DBV Technologies S.A.", "cik": 1613780, "ticker": "DBVT", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 250900000.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001628280-26-021504", "filing_url": "https://www.sec.gov/Archives/edgar/data/1613780/000162828026021504/0001628280-26-021504-index.htm", "headline": "DBV Technologies S.A. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-05-14", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "\u2026 of the proceeds received from the subsequent exercise of the ABSA and BS warrants of $94 million (\u20ac81 million) and with existing cash and cash equivalents as of December 31, 2025 of $194 million, management has determined that the Company has sufficient liquidity to fund its operations for at least twelve months from the date of issuance of this Form 10\u2011K and that the conditions that previously raised substantial doubt about the Company\u2019s ability to continue as a going concern are no longer present. With the receipt of the aforementioned proceeds, and based on its current operations, plans\u2026", "prior_accession": "0001193125-25-119836", "prior_url": "https://www.sec.gov/Archives/edgar/data/1613780/000119312525119836/d915186d10ka.htm" }, { "id": "fd54014236802373", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CollPlant Biotechnologies Ltd", "cik": 1631487, "ticker": "CLGN", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-26", "accession": "0001213900-26-034393", "filing_url": "https://www.sec.gov/Archives/edgar/data/1631487/000121390026034393/0001213900-26-034393-index.htm", "headline": "CollPlant Biotechnologies Ltd disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-03-26", "prior_form": "20-F", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Failure to obtain additional capital when needed may force us to delay, limit, or terminate our product development efforts or other operations. \u25cf Management has concluded that there is substantial doubt about our ability to continue as a going concern, and the report of our independent registered public accounting firm contains an explanatory paragraph as to our ability to continue as a going concern, which could prevent us from obtaining new financing on reasonable terms or at all. Risks Related to Commercialization of Our Products \u25cf The commercial success of any current or future product\u2026", "prior_accession": "0001013762-25-002502", "prior_url": "https://www.sec.gov/Archives/edgar/data/1631487/000101376225002502/ea0235317-20f_collplant.htm" }, { "id": "ae62805a7117d10c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "COGNITION THERAPEUTICS INC", "cik": 1455365, "ticker": "CGTX", "sic_desc": "Biological products", "size_tier": "small", "public_float": 56312451.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001104659-26-034880", "filing_url": "https://www.sec.gov/Archives/edgar/data/1455365/000110465926034880/0001104659-26-034880-index.htm", "headline": "COGNITION THERAPEUTICS INC no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-20", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001558370-25-003341", "prior_url": "https://www.sec.gov/Archives/edgar/data/1455365/000155837025003341/cgtx-20241231x10k.htm" }, { "id": "4df376f89e19b894", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "CIM Opportunity Zone Fund, L.P.", "cik": 1765107, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001765107-26-000005", "filing_url": "https://www.sec.gov/Archives/edgar/data/1765107/000176510726000005/0001765107-26-000005-index.htm", "headline": "CIM Opportunity Zone Fund, L.P. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 703, "weakness_first_reported": "2024-04-22", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this evaluation, management has concluded that our internal control over financial reporting was effective as of December 31, 2025. Changes in Internal Control Over Financial Reporting No change occurred in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) during the three months ended December 31, 2025 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting. ITEM 9B. OTHER\u2026", "prior_accession": "0001765107-25-000004", "prior_url": "https://www.sec.gov/Archives/edgar/data/1765107/000176510725000004/cim-20241231.htm" }, { "id": "aa4e65c4019804ae", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "C1 Fund Inc.", "cik": 2044327, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "8-K/A", "filed": "2026-03-26", "accession": "0001104659-26-034960", "filing_url": "https://www.sec.gov/Archives/edgar/data/2044327/000110465926034960/0001104659-26-034960-index.htm", "headline": "C1 Fund Inc. dismissed BDO and engaged CBIZ", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "BDO", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "CBIZ", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "37d6f41fe94c086b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Broad Street Realty, Inc.", "cik": 764897, "ticker": "", "sic_desc": "Real estate", "size_tier": "large", "public_float": 7275871000.0, "form": "8-K", "filed": "2026-03-26", "accession": "0001193125-26-126180", "filing_url": "https://www.sec.gov/Archives/edgar/data/764897/000119312526126180/0001193125-26-126180-index.htm", "headline": "Broad Street Realty, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "498d4ac7a6755480", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Bally's Chicago, Inc.", "cik": 1935799, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-26", "accession": "0001935799-26-000002", "filing_url": "https://www.sec.gov/Archives/edgar/data/1935799/000193579926000002/0001935799-26-000002-index.htm", "headline": "Bally's Chicago, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7dfcbb44a38bdb24", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Austin Gold Corp.", "cik": 1817740, "ticker": "AUST", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-26", "accession": "0001104659-26-035225", "filing_url": "https://www.sec.gov/Archives/edgar/data/1817740/000110465926035225/0001104659-26-035225-index.htm", "headline": "Austin Gold Corp. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-27", "prior_form": "20-F", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "If adequate financing is not available or cannot be obtained on a timely basis, the Company may be required to delay, reduce the scope of or eliminate one or more of its exploration programs, or relinquish some or all of its rights under existing mineral lease and option agreements. The above factors give rise to material uncertainties that raise substantial doubt on the Company\u2019s ability to continue as a going concern. The continuing operations of the Company are dependent upon obtaining necessary financing to meet the Company\u2019s commitments as they come due and to finance future exploration\u2026", "prior_accession": "0001410578-25-000509", "prior_url": "https://www.sec.gov/Archives/edgar/data/1817740/000141057825000509/aust-20241231x20f.htm" }, { "id": "956ebc505a69e252", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Archrock, Inc.", "cik": 1389050, "ticker": "AROC", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 4265752484.0, "form": "8-K", "filed": "2026-03-26", "accession": "0001104659-26-034773", "filing_url": "https://www.sec.gov/Archives/edgar/data/1389050/000110465926034773/0001104659-26-034773-index.htm", "headline": "Archrock, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "16f29a829ad07518", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Arcadia Biosciences, Inc.", "cik": 1469443, "ticker": "RKDA", "sic_desc": "Mining", "size_tier": "small", "public_float": 5740919.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001193125-26-126238", "filing_url": "https://www.sec.gov/Archives/edgar/data/1469443/000119312526126238/0001193125-26-126238-index.htm", "headline": "Arcadia Biosciences, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern; Material Cash Requirements We believe that our existing cash and cash equivalents will not be sufficient to meet our anticipated cash requirements for at least the next 12 months from the issuance date of these financial statements, which raises substantial doubt about the Company\u2019s ability to continue as a going concern, and the audit opinion on our audited consolidated financial statements includes a going concern qualification. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. We will require additional funding in\u2026", "prior_accession": "0000950170-25-061044", "prior_url": "https://www.sec.gov/Archives/edgar/data/1469443/000095017025061044/rkda-20241231.htm" }, { "id": "76e3b2ccddb930a3", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Acumen Pharmaceuticals, Inc.", "cik": 1576885, "ticker": "ABOS", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 97500000.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001628280-26-021413", "filing_url": "https://www.sec.gov/Archives/edgar/data/1576885/000162828026021413/0001628280-26-021413-index.htm", "headline": "Acumen Pharmaceuticals, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-27", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Our available-for-sale marketable securities mature in less than one year. We could exhaust our available capital resources sooner than we expect, including if we decide to initiate other clinical trials or programs. We evaluated whether there are conditions and events, considered in the aggregate, that raise substantial doubt about our ability to continue as a going concern. Based on our current operating plan, we expect that our current balance of cash and cash equivalents and marketable securities will fund our operations into early 2027, but we believe it will not be enough to fund our\u2026", "prior_accession": "0001576885-25-000049", "prior_url": "https://www.sec.gov/Archives/edgar/data/1576885/000157688525000049/abos-20241231.htm" }, { "id": "402339798b0edc0a", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "ACTUATE THERAPEUTICS, INC.", "cik": 1652935, "ticker": "ACTU", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 48000000.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001683168-26-002257", "filing_url": "https://www.sec.gov/Archives/edgar/data/1652935/000168316826002257/0001683168-26-002257-index.htm", "headline": "ACTUATE THERAPEUTICS, INC. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-13", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 378, "weakness_first_reported": "2025-03-13", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management\u2019s assessment included an evaluation of the design of our internal control over financial reporting and testing of the operational effectiveness of our internal control over financial reporting. Based on management\u2019s assessment, management has concluded that, as of December 31, 2025, our internal control over financial reporting was effective. Changes in Internal Control over Financial Reporting There have been no changes in our internal control over financial reporting during the quarter ended December\u2026", "prior_accession": "0001683168-25-001581", "prior_url": "https://www.sec.gov/Archives/edgar/data/1652935/000168316825001581/actuate_i10k-123124.htm" }, { "id": "beb59bef3f6fca77", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "22nd Century Group, Inc.", "cik": 1347858, "ticker": "XXII", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6900000.0, "form": "10-K", "filed": "2026-03-26", "accession": "0001104659-26-034814", "filing_url": "https://www.sec.gov/Archives/edgar/data/1347858/000110465926034814/0001104659-26-034814-index.htm", "headline": "22nd Century Group, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As discussed in Note 1 to the financial statements, the Company has incurred significant losses and negative cash flows from operations since inception and expects to incur additional losses until such time that it can generate significant revenue and profit in its tobacco business. This raises substantial doubt about the Company's ability to continue as a going concern. Management's plans in regard to these matters also are described in Note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These financial\u2026", "prior_accession": "0001641172-25-006806", "prior_url": "https://www.sec.gov/Archives/edgar/data/1347858/000164117225006806/form10-ka.htm" }, { "id": "f602878f7e256fa7", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Trade Desk, Inc.", "cik": 1671933, "ticker": "TTD", "sic_desc": "Computer services", "size_tier": "mega", "public_float": 43514637327.0, "form": "8-K", "filed": "2026-03-25", "accession": "0001671933-26-000025", "filing_url": "https://www.sec.gov/Archives/edgar/data/1671933/000167193326000025/0001671933-26-000025-index.htm", "headline": "Trade Desk, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0d89414d02a62bcd", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Toppoint Holdings Inc.", "cik": 1960847, "ticker": "TOPP", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 6880000.0, "form": "10-K", "filed": "2026-03-25", "accession": "0001213900-26-034067", "filing_url": "https://www.sec.gov/Archives/edgar/data/1960847/000121390026034067/0001213900-26-034067-index.htm", "headline": "Toppoint Holdings Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-04-15", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management has developed and is implementing a remediation plan to address the identified material weakness. Key elements of the remediation plan include engagement of external financial consultant with U.S. GAAP experience to help our management in financial reporting processes and are in the process of developing and implementing a comprehensive set of processes and internal controls to timely and appropriately (i) identify transactions that may be subject to complex U.S. GAAP accounting treatment, (ii) analyze\u2026", "prior_accession": "0001213900-25-032145", "prior_url": "https://www.sec.gov/Archives/edgar/data/1960847/000121390025032145/ea0235618-10k_toppoint.htm" }, { "id": "e16bd718db8f8fb7", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Toppoint Holdings Inc.", "cik": 1960847, "ticker": "TOPP", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 6880000.0, "form": "10-K", "filed": "2026-03-25", "accession": "0001213900-26-034067", "filing_url": "https://www.sec.gov/Archives/edgar/data/1960847/000121390026034067/0001213900-26-034067-index.htm", "headline": "Toppoint Holdings Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Contract liabilities include amounts billed and collected before any service is performed.", "Contract liabilities amounted to $23,091 and nil as of December 31, 2025 and 2024, respectively." ], "prior_filed": "2025-04-15", "prior_form": "10-K", "similarity": 0.315, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Contract liabilities include amounts billed and collected before any service is performed.", "prior_accession": "0001213900-25-032145", "prior_url": "https://www.sec.gov/Archives/edgar/data/1960847/000121390025032145/ea0235618-10k_toppoint.htm" }, { "id": "80ee1b90b15f823f", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "TPI COMPOSITES, INC", "cik": 1455684, "ticker": "TPICQ", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 135000000.0, "form": "10-K", "filed": "2026-03-25", "accession": "0001193125-26-124194", "filing_url": "https://www.sec.gov/Archives/edgar/data/1455684/000119312526124194/0001193125-26-124194-index.htm", "headline": "TPI COMPOSITES, INC disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern Overall, the various economic challenges presented in the markets where we operate, as discussed above, continue to create uncertainty in the industry\u2019s near-term outlook and continue to challenge our operations. Based on our evaluation of our current forecast and liquidity assessment, we have concluded that these factors raise substantial doubt about the Company\u2019s ability to continue as a going concern. On August 11, 2025, the Company filed a voluntary petition for relief under chapter 11 of the Bankruptcy Code in the Bankruptcy Court, which is an event of default that\u2026", "prior_accession": "0001193125-25-107184", "prior_url": "https://www.sec.gov/Archives/edgar/data/1455684/000119312525107184/d940826d10ka.htm" }, { "id": "12056d311f8ece73", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "TPI COMPOSITES, INC", "cik": 1455684, "ticker": "TPICQ", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 135000000.0, "form": "10-K", "filed": "2026-03-25", "accession": "0001193125-26-124194", "filing_url": "https://www.sec.gov/Archives/edgar/data/1455684/000119312526124194/0001193125-26-124194-index.htm", "headline": "TPI COMPOSITES, INC cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Income Taxes On January 1, 2025, the Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures on a prospective basis for the year ended December 31, 2025." ], "new_standards": [ "2023-09", "2024-03" ], "prior_filed": "2025-04-30", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "Income Taxes On January 1, 2025, the Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures on a prospective basis for the year ended December 31, 2025.", "prior_accession": "0001193125-25-107184", "prior_url": "https://www.sec.gov/Archives/edgar/data/1455684/000119312525107184/d940826d10ka.htm" }, { "id": "8800f260f3e24108", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Stardust Power Inc.", "cik": 1831979, "ticker": "SDST", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 38684080.0, "form": "10-K", "filed": "2026-03-25", "accession": "0001493152-26-012709", "filing_url": "https://www.sec.gov/Archives/edgar/data/1831979/000149315226012709/0001493152-26-012709-index.htm", "headline": "Stardust Power Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-07-11", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company has an accumulated deficit of $68,342,584 and stockholders\u2019 deficit of $5,813,683 as of December 31, 2025. The Company expects to continue to incur significant costs in pursuit of its operating and investment plans. These costs exceed the Company\u2019s existing cash balance and net working capital. These conditions raise substantial doubt about its ability to continue as a going concern. On October 7, 2024, the Company entered into a Common Stock Purchase Agreement (the \u201cPrior B. Riley Purchase Agreement\u201d) and a related Registration Rights Agreement (the \u201cPrior B. Riley Registration\u2026", "prior_accession": "0001641172-25-018801", "prior_url": "https://www.sec.gov/Archives/edgar/data/1831979/000164117225018801/form10-ka.htm" }, { "id": "2ae4d8d53f8aa91e", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Silver Point Specialty Lending Fund", "cik": 1646614, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-25", "accession": "0001193125-26-124215", "filing_url": "https://www.sec.gov/Archives/edgar/data/1646614/000119312526124215/0001193125-26-124215-index.htm", "headline": "Silver Point Specialty Lending Fund reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "PwC", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8d4fcc2f33a96e6c", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "ServiceTitan, Inc.", "cik": 1638826, "ticker": "TTAN", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 6046600000.0, "form": "10-K", "filed": "2026-03-25", "accession": "0001638826-26-000028", "filing_url": "https://www.sec.gov/Archives/edgar/data/1638826/000163882626000028/0001638826-26-000028-index.htm", "headline": "ServiceTitan, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-02", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 357, "weakness_first_reported": "2025-04-02", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "As of January 31, 2026, our management assessed the effectiveness of our internal control over financial reporting using the criteria set forth in the Internal Control \u2013 Integrated Framework (2013) as issued by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission. Based on this evaluation under the COSO criteria, our management concluded that our internal control over financial reporting was effective as of January 31, 2026. The effectiveness of our internal control over financial reporting\u2026", "prior_accession": "0000950170-25-048834", "prior_url": "https://www.sec.gov/Archives/edgar/data/1638826/000095017025048834/ttan-20250131.htm" }, { "id": "f9facf97f44ae5e5", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Serina Therapeutics, Inc.", "cik": 1708599, "ticker": "SER", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 38400000.0, "form": "10-K", "filed": "2026-03-25", "accession": "0001708599-26-000016", "filing_url": "https://www.sec.gov/Archives/edgar/data/1708599/000170859926000016/0001708599-26-000016-index.htm", "headline": "Serina Therapeutics, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-24", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 366, "weakness_first_reported": "2025-03-24", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "As a result of these actions, we concluded that our material weaknesses were remediated on December 31, 2025, and our internal control over financial reporting was effective as of December 31, 2025. 119 Table of Contents Changes in Internal Control over Financial Reporting Other than as described above, there was no change in our internal control over financial reporting that occurred during the period covered by this Annual report on Form 10-K that has materially affected, or is reasonably likely to materially\u2026", "prior_accession": "0001708599-25-000027", "prior_url": "https://www.sec.gov/Archives/edgar/data/1708599/000170859925000027/age-20241231.htm" }, { "id": "5c28a741409b820d", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Securetech Innovations, Inc.", "cik": 1703157, "ticker": "SCTH", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 79342232.0, "form": "10-K", "filed": "2026-03-25", "accession": "0001017386-26-000016", "filing_url": "https://www.sec.gov/Archives/edgar/data/1703157/000101738626000016/0001017386-26-000016-index.htm", "headline": "Securetech Innovations, Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Consideration may be received before or after revenue is recognized;", "For services transferred over time, revenue is recognized based on progress toward satisfaction of the performance obligation." ], "prior_filed": "2025-03-31", "prior_form": "10-K", "similarity": 0.071, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Consideration may be received before or after revenue is recognized;", "prior_accession": "0001017386-25-000028", "prior_url": "https://www.sec.gov/Archives/edgar/data/1703157/000101738625000028/scth_form10k12312024.htm" }, { "id": "6c60dfbac4294378", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "SeaStar Medical Holding Corp", "cik": 1831868, "ticker": "ICU", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 23900000.0, "form": "10-K", "filed": "2026-03-25", "accession": "0001437749-26-009797", "filing_url": "https://www.sec.gov/Archives/edgar/data/1831868/000143774926009797/0001437749-26-009797-index.htm", "headline": "SeaStar Medical Holding Corp disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-23", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company does not believe that its cash on hand will be sufficient to enable it to fund its operations, including clinical trial expenses and capital expenditure requirements for at least 12 months from the issuance of these consolidated financial statements. The Company believes that these conditions raise substantial doubt about its ability to continue as a going concern. The Company\u2019s need for additional capital will depend in part on the scope and costs of its development activities. To date, the Company has generated approximately $1.2 million in revenue from the sales of QUELIMMUNE.\u2026", "prior_accession": "0000950170-25-057332", "prior_url": "https://www.sec.gov/Archives/edgar/data/1831868/000095017025057332/icu-20241231.htm" }, { "id": "e8ca87607410a86f", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "SIMILARWEB LTD.", "cik": 1842731, "ticker": "SMWB", "sic_desc": "Computer services", "size_tier": "", "public_float": 0.0, "form": "CORRESP", "filed": "2026-03-25", "accession": "0001842731-25-000044", "filing_url": "https://www.sec.gov/Archives/edgar/data/1842731/000184273125000044/0001842731-25-000044-index.htm", "headline": "SIMILARWEB LTD. responded to SEC staff comments on revenue recognition", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-18", "published_on_edgar": "2026-03-25", "reviewing": "Similarweb Ltd. Form 20-F for the Fiscal Year Ended December 31, 2024 Filed February 27, 2025 File No. 001-40394 Dear Mr. Cascarano and Mr. Littlepage: This let", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Revenue recognition" ], "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." }, "quote": "We note you use Annual Recurring Revenue (ARR) as a key business metric to evaluate further sales expansion of subscription revenues. Please expand your disclosure to address the following and advise us: \u25cfExplain how multi-year contracts are factored into your calculations and the typical terms of such arrangements. \u25cfClarify how ARR reflects new and existing customers and any actual or anticipated reductions of\u2026", "prior_accession": "", "prior_url": "" }, { "id": "16da49b18a20e06c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "ProMIS Neurosciences Inc.", "cik": 1374339, "ticker": "PMN", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 29700000.0, "form": "10-K", "filed": "2026-03-25", "accession": "0001104659-26-034554", "filing_url": "https://www.sec.gov/Archives/edgar/data/1374339/000110465926034554/0001104659-26-034554-index.htm", "headline": "ProMIS Neurosciences Inc.'s going-concern disclosure changed", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "risk_factor_only", "current_state_label": "Risk-factor language only", "direction": "eased", "located_in": "risk factors / forward-looking statements only", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "These forward-looking statements include all matters that are not historical facts. They appear in a number of places throughout this Annual Report and include statements regarding our intentions, beliefs or current expectations concerning, among other things, results of operations, financial condition, liquidity, our ability to continue as a going concern, patent term expiration dates, prospects, growth, strategies and the markets in which ProMIS operates. Such forward-looking statements are based on available current market material and management\u2019s expectations, beliefs and forecasts\u2026", "prior_accession": "0001558370-25-004068", "prior_url": "https://www.sec.gov/Archives/edgar/data/1374339/000155837025004068/pmn-20241231x10k.htm" }, { "id": "d2f391475e89d17e", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Polyrizon Ltd.", "cik": 1893645, "ticker": "PLRZ", "sic_desc": "Medical instruments", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-25", "accession": "0001213900-26-034198", "filing_url": "https://www.sec.gov/Archives/edgar/data/1893645/000121390026034198/0001213900-26-034198-index.htm", "headline": "Polyrizon Ltd. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-11", "prior_form": "20-F", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001213900-25-022732", "prior_url": "https://www.sec.gov/Archives/edgar/data/1893645/000121390025022732/ea0232371-20f_polyrizon.htm" }, { "id": "17eaebbcd920e3a6", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Polyrizon Ltd.", "cik": 1893645, "ticker": "PLRZ", "sic_desc": "Medical instruments", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-25", "accession": "0001213900-26-034198", "filing_url": "https://www.sec.gov/Archives/edgar/data/1893645/000121390026034198/0001213900-26-034198-index.htm", "headline": "Polyrizon Ltd. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-11", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 379, "weakness_first_reported": "2025-03-11", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on our assessment and this framework, our management concluded that our internal control over financial reporting was effective as of December 31, 2025. (c) Attestation Report of the Registered Public Accounting Firm This Annual Report on Form 20-F does not include an attestation report of our independent registered public accounting firm regarding internal control over financial reporting due to an exemption for emerging growth companies provided in the JOBS Act. (d) Changes in Internal Control over\u2026", "prior_accession": "0001213900-25-022732", "prior_url": "https://www.sec.gov/Archives/edgar/data/1893645/000121390025022732/ea0232371-20f_polyrizon.htm" }, { "id": "f522d2c1d7e37186", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Planet 13 Holdings Inc.", "cik": 1813452, "ticker": "PLNH", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "mid", "public_float": 102246376.0, "form": "10-K", "filed": "2026-03-25", "accession": "0001437749-26-009785", "filing_url": "https://www.sec.gov/Archives/edgar/data/1813452/000143774926009785/0001437749-26-009785-index.htm", "headline": "Planet 13 Holdings Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-26", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 764, "weakness_first_reported": "2024-02-20", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management conducted an assessment of the effectiveness of our internal control over financial reporting as of December 31, 2025, based on the framework established in Internal Control \u2013 Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission in 2013. Based upon that assessment, our management, including the co-CEOs and CFO, concluded that our internal controls over financial reporting were effective as of December 31, 2025. Independent Registered Accounting Firm's\u2026", "prior_accession": "0001437749-25-009359", "prior_url": "https://www.sec.gov/Archives/edgar/data/1813452/000143774925009359/plnh20241231_10k.htm" }, { "id": "57a9b46c3d071779", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Perion Network Ltd.", "cik": 1338940, "ticker": "PERI", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "CORRESP", "filed": "2026-03-25", "accession": "0001178913-25-003297", "filing_url": "https://www.sec.gov/Archives/edgar/data/1338940/000117891325003297/0001178913-25-003297-index.htm", "headline": "Perion Network Ltd. responded to SEC staff comments on goodwill and impairment", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-11", "published_on_edgar": "2026-03-25", "reviewing": "Perion Network Ltd. Form 20-F for the Year Ended December 31, 2024 File No. 000-51694 Dear Messrs. Kaluzienski and Littlepage, On behalf of Perion Network Ltd. ", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Goodwill and impairment", "Fair value" ], "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." }, "quote": "We note that you performed a quantitative goodwill impairment test as of December 31, 2024, which indicated that the fair value of each reporting unit exceeded its carrying amount. We also note that the decline in Search Advertising revenues starting from the second quarter of 2024 through the second quarter of 2025 has been material. Considering the significant and sustained decline in Search Advertising revenues\u2026", "prior_accession": "", "prior_url": "" }, { "id": "f01114f35c3840b7", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Perion Network Ltd.", "cik": 1338940, "ticker": "PERI", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-03-25", "accession": "0000000000-25-008836", "filing_url": "https://www.sec.gov/Archives/edgar/data/1338940/000000000025008836/0000000000-25-008836-index.htm", "headline": "SEC staff questioned Perion Network Ltd.'s accounting for goodwill and impairment", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-08-20", "published_on_edgar": "2026-03-25", "reviewing": "Perion Network Ltd. Form 20-F for the Year Ended December 31, 2024 File No. 000-51694 Dear Elad Tzubery: We have limited our review of your filing to the financ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Goodwill and impairment", "Fair value" ], "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." }, "quote": "We note that you performed a quantitative goodwill impairment test as of December 31, 2024, which indicated that the fair value of each reporting unit exceeded its carrying amount. We also note that the decline in Search Advertising revenues starting from the second quarter of 2024 through the second quarter of 2025 has been material. Considering the significant and sustained decline in Search Advertising revenues\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d1a4bc19c3e76c93", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "PRECIGEN, INC.", "cik": 1356090, "ticker": "PGEN", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 239800000.0, "form": "10-K", "filed": "2026-03-25", "accession": "0001356090-26-000009", "filing_url": "https://www.sec.gov/Archives/edgar/data/1356090/000135609026000009/0001356090-26-000009-index.htm", "headline": "PRECIGEN, INC. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "Recently Adopted Accounting Pronouncements As of January 1, 2025, we adopted Accounting Standards Update No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (\u201cASU 2023-09\u201d)." ], "new_standards": [ "2023-09", "2024-03", "2024-04" ], "prior_filed": "2025-04-28", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "Recently Adopted Accounting Pronouncements As of January 1, 2025, we adopted Accounting Standards Update No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (\u201cASU 2023-09\u201d).", "prior_accession": "0001356090-25-000011", "prior_url": "https://www.sec.gov/Archives/edgar/data/1356090/000135609025000011/pgen-20241231.htm" }, { "id": "7526a0ab60fad5bc", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Muzinich Corporate Lending Income Fund, Inc.", "cik": 1985375, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-25", "accession": "0001213900-26-033946", "filing_url": "https://www.sec.gov/Archives/edgar/data/1985375/000121390026033946/0001213900-26-033946-index.htm", "headline": "Muzinich Corporate Lending Income Fund, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ffefe8bacefa806c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Muzinich BDC, Inc.", "cik": 1779523, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-25", "accession": "0001213900-26-033950", "filing_url": "https://www.sec.gov/Archives/edgar/data/1779523/000121390026033950/0001213900-26-033950-index.htm", "headline": "Muzinich BDC, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "52fa1866163bbb67", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Medicus Pharma Ltd.", "cik": 1997296, "ticker": "MDCX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 28300000.0, "form": "10-K", "filed": "2026-03-25", "accession": "0001062993-26-001606", "filing_url": "https://www.sec.gov/Archives/edgar/data/1997296/000106299326001606/0001062993-26-001606-index.htm", "headline": "Medicus Pharma Ltd. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company experienced negative cash flows from operating activities and has incurred operating losses that raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These financial statements\u2026", "prior_accession": "0001062993-25-008246", "prior_url": "https://www.sec.gov/Archives/edgar/data/1997296/000106299325008246/form10ka.htm" }, { "id": "45aee2bbf85794e2", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "MIDDLEBY Corp", "cik": 769520, "ticker": "MIDD", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 6873088716.0, "form": "8-K", "filed": "2026-03-25", "accession": "0001193125-26-122831", "filing_url": "https://www.sec.gov/Archives/edgar/data/769520/000119312526122831/0001193125-26-122831-index.htm", "headline": "MIDDLEBY Corp's Controller departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Controller", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "695bf98e197fff2e", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Ingredion Inc", "cik": 1046257, "ticker": "INGR", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 8692000000.0, "form": "8-K", "filed": "2026-03-25", "accession": "0001046257-26-000113", "filing_url": "https://www.sec.gov/Archives/edgar/data/1046257/000104625726000113/0001046257-26-000113-index.htm", "headline": "Ingredion Inc's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7e33f07a3024c895", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "INTRUSION INC", "cik": 736012, "ticker": "INTZ", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 43821098.0, "form": "10-K", "filed": "2026-03-25", "accession": "0001683168-26-002196", "filing_url": "https://www.sec.gov/Archives/edgar/data/736012/000168316826002196/0001683168-26-002196-index.htm", "headline": "INTRUSION INC disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern Uncertainty The accompanying financial statements have been prepared assuming the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has suffered recurring losses from operations, has negative cash flows from operations, and has a reliance on equity and debt financing. These factors raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s evaluation of the events and conditions and management\u2019s plans regarding these matters are also described in Note 2. The financial statements do not\u2026", "prior_accession": "0001683168-25-003003", "prior_url": "https://www.sec.gov/Archives/edgar/data/736012/000168316825003003/intrusion_10ka-2024.htm" }, { "id": "6b3808cd95913a2e", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "EUDA Health Holdings Ltd", "cik": 1847846, "ticker": "EUDA", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-03-25", "accession": "0000000000-25-009307", "filing_url": "https://www.sec.gov/Archives/edgar/data/1847846/000000000025009307/0000000000-25-009307-index.htm", "headline": "SEC staff questioned EUDA Health Holdings Ltd's accounting for segment reporting", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-08-29", "published_on_edgar": "2026-03-25", "reviewing": "EUDA Health Holdings Ltd Form 20-F for Fiscal Year Ended December 31, 2024 File No. 001-40678 Dear Alfred Lim: We have reviewed your filing and have the followi", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Segment reporting" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d9bc230e79a7385c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "DYADIC INTERNATIONAL INC", "cik": 1213809, "ticker": "DYAI", "sic_desc": "Biological products", "size_tier": "small", "public_float": 30477226.0, "form": "10-K", "filed": "2026-03-25", "accession": "0001493152-26-012672", "filing_url": "https://www.sec.gov/Archives/edgar/data/1213809/000149315226012672/0001493152-26-012672-index.htm", "headline": "DYADIC INTERNATIONAL INC said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "filing body", "prior_filed": "2025-03-26", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "\u2026 expenses of $110,000, partially offset by a decrease in general and administrative expenses of $373,000. 45 Liquidity and Capital Resources In accordance with FASB Accounting Standards Codification (\u201cASC\u201d) 205-40, Presentation of Financial Statements \u2013 Going Concern (\u201cTopic 205-40\u201d), management is required to evaluate whether there are conditions and events, considered in the aggregate that raise substantial doubt about the Company\u2019s ability to continue as a going concern for at least 12 months from the issuance date of the Company\u2019s financial statements. This evaluation does not take into\u2026", "prior_accession": "0001437749-25-009350", "prior_url": "https://www.sec.gov/Archives/edgar/data/1213809/000143774925009350/dyai20241231_10k.htm" }, { "id": "7ecc4fe7a356dcb5", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Braze, Inc.", "cik": 1676238, "ticker": "BRZE", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 3200000000.0, "form": "10-K", "filed": "2026-03-25", "accession": "0001676238-26-000013", "filing_url": "https://www.sec.gov/Archives/edgar/data/1676238/000167623826000013/0001676238-26-000013-index.htm", "headline": "Braze, Inc. cited accounting standard ASU 2017-12 for the first time in this filing series", "evidence": { "adopted": [ "2017-12" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2017-12 as of the three months ended April 30, 2025." ], "new_standards": [ "2017-12", "2025-06", "2025-09" ], "prior_filed": "2025-03-31", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2017-12 as of the three months ended April 30, 2025.", "prior_accession": "0001676238-25-000054", "prior_url": "https://www.sec.gov/Archives/edgar/data/1676238/000167623825000054/brze-20250131.htm" }, { "id": "7edcdb49b8b49806", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "BeyondSpring Inc.", "cik": 1677940, "ticker": "BYSI", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 69700000.0, "form": "10-K", "filed": "2026-03-25", "accession": "0001171843-26-001908", "filing_url": "https://www.sec.gov/Archives/edgar/data/1677940/000117184326001908/0001171843-26-001908-index.htm", "headline": "BeyondSpring Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-03-27", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "\u2026 years ended December 31, 2024 and 2023 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles, except that the audit report on the consolidated financial statements of the Company for the year ended December 31, 2023 contained an explanatory paragraph regarding the Company stating that there was substantial doubt about the Company\u2019s ability to continue as a going concern. During the audits for the fiscal years ended December 31, 2024 and 2023 and the subsequent interim period through April 8\u2026", "prior_accession": "0001171843-25-001758", "prior_url": "https://www.sec.gov/Archives/edgar/data/1677940/000117184325001758/bysi20241231_10k.htm" }, { "id": "dd9f2325116e9e6d", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "BRILLIANT N.E.V. CORP.", "cik": 1681769, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-25", "accession": "0001520138-26-000085", "filing_url": "https://www.sec.gov/Archives/edgar/data/1681769/000152013826000085/0001520138-26-000085-index.htm", "headline": "BRILLIANT N.E.V. CORP.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "80c49174faaa8592", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "ATOSSA THERAPEUTICS, INC.", "cik": 1488039, "ticker": "ATOS", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 149586095.0, "form": "10-K", "filed": "2026-03-25", "accession": "0001193125-26-124396", "filing_url": "https://www.sec.gov/Archives/edgar/data/1488039/000119312526124396/0001193125-26-124396-index.htm", "headline": "ATOSSA THERAPEUTICS, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-25", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company's Ability to Continue as a Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has suffered recurring losses from operations and has stated that substantial doubt exists about the Company\u2019s ability to continue as a going concern. Management's evaluation of the events and conditions and management\u2019s plans regarding these matters are also described in Note 2. The consolidated financial statements do not include any adjustments\u2026", "prior_accession": "0000950170-25-044099", "prior_url": "https://www.sec.gov/Archives/edgar/data/1488039/000095017025044099/atos-20241231.htm" }, { "id": "14aa17bf937a66f4", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "ADDENTAX GROUP CORP.", "cik": 1650101, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 11300000.0, "form": "8-K", "filed": "2026-03-25", "accession": "0001493152-26-012675", "filing_url": "https://www.sec.gov/Archives/edgar/data/1650101/000149315226012675/0001493152-26-012675-index.htm", "headline": "ADDENTAX GROUP CORP. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ebd70eaf326305da", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "TABLE TRAC INC", "cik": 1090396, "ticker": "TBTC", "sic_desc": "Services", "size_tier": "small", "public_float": 19400000.0, "form": "10-K", "filed": "2026-03-24", "accession": "0001437749-26-009488", "filing_url": "https://www.sec.gov/Archives/edgar/data/1090396/000143774926009488/0001437749-26-009488-index.htm", "headline": "TABLE TRAC INC cited accounting standards ASU 2023-09, ASU 2025-05 for the first time in this filing series", "evidence": { "adopted": [ "2023-09", "2025-05" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The adoption of ASU 2023-09 did not have a material impact on the Company\u2019s consolidated financial statements, results of operations, or cash flows, as the standard only modifies disclosure requirements.", "On January 1, 2025, the Company adopted ASU No. 2025-05, Financial Instruments \u2013 Credit Losses (Topic 326) \u2013 Measurement of Credit Losses for Accounts Receivable and Contract Assets." ], "new_standards": [ "2023-09", "2025-05" ], "prior_filed": "2025-03-19", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The adoption of ASU 2023-09 did not have a material impact on the Company\u2019s consolidated financial statements, results of operations, or cash flows, as the standard only modifies disclosure requirements.", "prior_accession": "0001437749-25-008353", "prior_url": "https://www.sec.gov/Archives/edgar/data/1090396/000143774925008353/tbltrc20241231_10k.htm" }, { "id": "7fff1c7d8d1bbf66", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Solventum Corp", "cik": 1964738, "ticker": "SOLV", "sic_desc": "Medical instruments", "size_tier": "mega", "public_float": 13100000000.0, "form": "8-K", "filed": "2026-03-24", "accession": "0001964738-26-000013", "filing_url": "https://www.sec.gov/Archives/edgar/data/1964738/000196473826000013/0001964738-26-000013-index.htm", "headline": "Solventum Corp's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0bfa2c1bbb3874e7", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Solidion Technology Inc.", "cik": 1881551, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 9339999.0, "form": "8-K", "filed": "2026-03-24", "accession": "0001213900-26-033616", "filing_url": "https://www.sec.gov/Archives/edgar/data/1881551/000121390026033616/0001213900-26-033616-index.htm", "headline": "Solidion Technology Inc. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d571f8ab43ef9f3d", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "SUPA Consolidated Inc.", "cik": 1624985, "ticker": "SFCX", "sic_desc": "Business services", "size_tier": "small", "public_float": 19968.0, "form": "10-K", "filed": "2026-03-24", "accession": "0001683168-26-002170", "filing_url": "https://www.sec.gov/Archives/edgar/data/1624985/000168316826002170/0001683168-26-002170-index.htm", "headline": "SUPA Consolidated Inc. disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "not comparable", "located_in": "going-concern note", "prior_filed": "2025-08-29", "prior_form": "10-K", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "Tribal Rides International Corp.", "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." }, "quote": "As of December 31, 2025, the Company had: \u00b7 Cash of $17,675 \u00b7 Working capital deficit of $1,087,070 \u00b7 Accumulated deficit of $3,092,223 \u00b7 No revenue generated in fiscal year 2025 or fiscal year 2024 \u00b7 Current liabilities of $1,112,845 that significantly exceed current assets of $25,775 These factors raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date that these financial statements are issued or available to be issued. Management\u2019s plans to address these matters include:", "prior_accession": "0001683168-25-006576", "prior_url": "https://www.sec.gov/Archives/edgar/data/1624985/000168316825006576/tribal_i10k-123124.htm" }, { "id": "dd96b88e1a8eb641", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "New Mountain Private Credit Fund", "cik": 2037804, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-24", "accession": "0001580642-26-001979", "filing_url": "https://www.sec.gov/Archives/edgar/data/2037804/000158064226001979/0001580642-26-001979-index.htm", "headline": "New Mountain Private Credit Fund's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8fc99747428e9df6", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "New Mountain Guardian IV Income Fund, L.L.C.", "cik": 1976719, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-24", "accession": "0001580642-26-001978", "filing_url": "https://www.sec.gov/Archives/edgar/data/1976719/000158064226001978/0001580642-26-001978-index.htm", "headline": "New Mountain Guardian IV Income Fund, L.L.C.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f0c7630fcc437a48", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "New Mountain Guardian IV BDC, L.L.C.", "cik": 1925531, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-24", "accession": "0001580642-26-001981", "filing_url": "https://www.sec.gov/Archives/edgar/data/1925531/000158064226001981/0001580642-26-001981-index.htm", "headline": "New Mountain Guardian IV BDC, L.L.C.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a6243a6adf3afa7b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "New Mountain Finance Corp", "cik": 1496099, "ticker": "NMFC", "sic_desc": "", "size_tier": "large", "public_float": 1184700000.0, "form": "8-K", "filed": "2026-03-24", "accession": "0001580642-26-001977", "filing_url": "https://www.sec.gov/Archives/edgar/data/1496099/000158064226001977/0001580642-26-001977-index.htm", "headline": "New Mountain Finance Corp's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "dd17adfcb15bfa1a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "NMF SLF I, Inc.", "cik": 1766037, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-24", "accession": "0001580642-26-001980", "filing_url": "https://www.sec.gov/Archives/edgar/data/1766037/000158064226001980/0001580642-26-001980-index.htm", "headline": "NMF SLF I, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2d37010148e1dea3", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Kioni Holdings Ltd", "cik": 2011134, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-03-24", "accession": "0002011134-26-000007", "filing_url": "https://www.sec.gov/Archives/edgar/data/2011134/000201113426000007/0002011134-26-000007-index.htm", "headline": "Kioni Holdings Ltd no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-19", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0002011134-25-000007", "prior_url": "https://www.sec.gov/Archives/edgar/data/2011134/000201113425000007/kioni250320-10q.htm" }, { "id": "6a40ec87bb2c48ea", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "FiscalNote Holdings, Inc.", "cik": 1823466, "ticker": "NOTE", "sic_desc": "Business services", "size_tier": "mid", "public_float": 125540607.0, "form": "10-K", "filed": "2026-03-24", "accession": "0001193125-26-120769", "filing_url": "https://www.sec.gov/Archives/edgar/data/1823466/000119312526120769/0001193125-26-120769-index.htm", "headline": "FiscalNote Holdings, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-04-01", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Liquidity and Management's Plan As described in Note 1 to the consolidated financial statements, the Company disclosed certain adverse conditions that raise substantial doubt about the Company\u2019s ability to meet its obligations as they become due and continue as a going concern for a period of at least one year from the date of issuance of the consolidated financial statements. The Company further disclosed certain plans identified by the Company in response to those conditions. The evaluation of whether the Company\u2019s plans are both probable of both being implemented and being effective in\u2026", "prior_accession": "0000950170-25-048724", "prior_url": "https://www.sec.gov/Archives/edgar/data/1823466/000095017025048724/note-20241231.htm" }, { "id": "1c08b071b3b898c8", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Fifth District Bancorp, Inc.", "cik": 2012726, "ticker": "FDSB", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 58211478.0, "form": "10-K", "filed": "2026-03-24", "accession": "0001104659-26-033945", "filing_url": "https://www.sec.gov/Archives/edgar/data/2012726/000110465926033945/0001104659-26-033945-index.htm", "headline": "Fifth District Bancorp, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-26", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 363, "weakness_first_reported": "2025-03-26", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on such assessment, management concluded that, as of December 31, 2025, the Company\u2019s internal control over financial reporting is effective, based on those criteria. This annual report does not include an attestation report of the Company\u2019s independent registered public accounting firm regarding internal control over financial reporting. Management\u2019s report was not subject to attestation by the Company\u2019s independent registered public accounting firm pursuant to provisions of the Dodd-Frank Act that permits\u2026", "prior_accession": "0001558370-25-003713", "prior_url": "https://www.sec.gov/Archives/edgar/data/2012726/000155837025003713/fdsb-20241231x10k.htm" }, { "id": "27a3f563143f793e", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "FOXO TECHNOLOGIES INC.", "cik": 1812360, "ticker": "FOXO", "sic_desc": "Commercial physical and biological research", "size_tier": "small", "public_float": 2653834.0, "form": "8-K", "filed": "2026-03-24", "accession": "0001493152-26-012423", "filing_url": "https://www.sec.gov/Archives/edgar/data/1812360/000149315226012423/0001493152-26-012423-index.htm", "headline": "FOXO TECHNOLOGIES INC.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "aa9905992d2cc6d9", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CURIS INC", "cik": 1108205, "ticker": "CRIS", "sic_desc": "Biological products", "size_tier": "small", "public_float": 40600000.0, "form": "10-K", "filed": "2026-03-24", "accession": "0001108205-26-000043", "filing_url": "https://www.sec.gov/Archives/edgar/data/1108205/000110820526000043/0001108205-26-000043-index.htm", "headline": "CURIS INC disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "\u2022our ability to continue as a going concern. To become and remain profitable, we, either alone or with collaborators, must develop and eventually commercialize one or more drug candidates with significant market potential. This will require us to be successful in a range of challenging activities, including completing preclinical testing and clinical trials of our drug candidates, obtaining marketing approval for these drug candidates, manufacturing, marketing and selling those drugs for which we may obtain marketing approval and satisfying any post marketing requirements. We may never\u2026", "prior_accession": "0001108205-25-000031", "prior_url": "https://www.sec.gov/Archives/edgar/data/1108205/000110820525000031/cris-20241231.htm" }, { "id": "f600f6023585c3bc", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "COMPASS Pathways plc", "cik": 1816590, "ticker": "CMPS", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 354800000.0, "form": "10-K", "filed": "2026-03-24", "accession": "0001816590-26-000020", "filing_url": "https://www.sec.gov/Archives/edgar/data/1816590/000181659026000020/0001816590-26-000020-index.htm", "headline": "COMPASS Pathways plc reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-27", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 4, "weakness_days_reported": 1489, "weakness_first_reported": "2022-02-24", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "If material weaknesses or other deficiencies are identified in the future, we may be required to undertake remedial measures, which could be costly and time-consuming, and we may be unable to conclude that our internal control over financial reporting is effective. Our internal control over financial reporting may not prevent or detect misstatements because of its inherent limitations, including the possibility of human error, the circumvention or overriding of controls, or fraud. Even effective internal controls\u2026", "prior_accession": "0001628280-25-008412", "prior_url": "https://www.sec.gov/Archives/edgar/data/1816590/000162828025008412/cmps-20241231.htm" }, { "id": "45ffb00f14b4390b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CHESAPEAKE UTILITIES CORP", "cik": 19745, "ticker": "CPK", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 2800000000.0, "form": "8-K", "filed": "2026-03-24", "accession": "0001628280-26-020829", "filing_url": "https://www.sec.gov/Archives/edgar/data/19745/000162828026020829/0001628280-26-020829-index.htm", "headline": "CHESAPEAKE UTILITIES CORP's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ab7f91548f0d04d0", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Blaize Holdings, Inc.", "cik": 1871638, "ticker": "BZAI", "sic_desc": "Semiconductors", "size_tier": "mid", "public_float": 217400000.0, "form": "10-K", "filed": "2026-03-24", "accession": "0001871638-26-000011", "filing_url": "https://www.sec.gov/Archives/edgar/data/1871638/000187163826000011/0001871638-26-000011-index.htm", "headline": "Blaize Holdings, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-15", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 686, "weakness_first_reported": "2024-05-07", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In making this assessment, the Company\u2019s management used criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control-Integrated Framework (2013). Based on its assessment, the Company\u2019s management believes that, as of December 31, 2025, the Company\u2019s internal control over financial reporting was effective based on those criteria. REPORT OF THE INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM This Annual Report on Form 10-K does not include an attestation report\u2026", "prior_accession": "0000950170-25-053870", "prior_url": "https://www.sec.gov/Archives/edgar/data/1871638/000095017025053870/bzai-20241231.htm" }, { "id": "b3c003d3395cf17a", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "AB Commercial Real Estate Private Debt Fund, LLC", "cik": 1876255, "ticker": "", "sic_desc": "Real estate investment trusts", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-03-24", "accession": "0001193125-26-122165", "filing_url": "https://www.sec.gov/Archives/edgar/data/1876255/000119312526122165/0001193125-26-122165-index.htm", "headline": "AB Commercial Real Estate Private Debt Fund, LLC cited accounting standard ASU 2023-05 for the first time in this filing series", "evidence": { "adopted": [ "2023-05" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company has adopted ASU 2023-05 prospectively and the ASU did not have a material impact on the Company's consolidated financial statements." ], "new_standards": [ "2023-05" ], "prior_filed": "2025-03-26", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company has adopted ASU 2023-05 prospectively and the ASU did not have a material impact on the Company's consolidated financial statements.", "prior_accession": "0000950170-25-045464", "prior_url": "https://www.sec.gov/Archives/edgar/data/1876255/000095017025045464/ck0001876255-20241231.htm" }, { "id": "05a72a10b190a5a9", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Xilio Therapeutics, Inc.", "cik": 1840233, "ticker": "XLO", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 41500000.0, "form": "10-K", "filed": "2026-03-23", "accession": "0001193125-26-118550", "filing_url": "https://www.sec.gov/Archives/edgar/data/1840233/000119312526118550/0001193125-26-118550-index.htm", "headline": "Xilio Therapeutics, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-11", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001558370-25-002640", "prior_url": "https://www.sec.gov/Archives/edgar/data/1840233/000155837025002640/xlo-20241231x10k.htm" }, { "id": "09a92b17ee122189", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "TALPHERA, INC.", "cik": 1427925, "ticker": "TLPH", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 13200000.0, "form": "10-K", "filed": "2026-03-23", "accession": "0001437749-26-009387", "filing_url": "https://www.sec.gov/Archives/edgar/data/1427925/000143774926009387/0001437749-26-009387-index.htm", "headline": "TALPHERA, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-29", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Our existing capital resources will not be sufficient to fund our operations until such time as we may be able to generate sufficient revenues to sustain our operations. While we believe our plans to raise additional funds will alleviate the conditions that raise substantial doubt about our ability to continue as a going concern, these plans are not entirely within our control and cannot be assessed as being probable of occurring. Additional funds may not be available when we need them on terms that are acceptable to us, or at all. If adequate funds are not available, we may be required to\u2026", "prior_accession": "0001437749-25-013536", "prior_url": "https://www.sec.gov/Archives/edgar/data/1427925/000143774925013536/acrx20241231_10ka.htm" }, { "id": "56c27e9f22010aa4", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Surrozen, Inc./DE", "cik": 1824893, "ticker": "SRZN", "sic_desc": "Biological products", "size_tier": "small", "public_float": 59700000.0, "form": "10-K", "filed": "2026-03-23", "accession": "0001193125-26-119818", "filing_url": "https://www.sec.gov/Archives/edgar/data/1824893/000119312526119818/0001193125-26-119818-index.htm", "headline": "Surrozen, Inc./DE cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "A reconciliation of the provision for income taxes and income taxes computed using the statutory U.S. federal tax rate in accordance with the adopted ASU 2023-09 is as follows (in thousands, except percentages): December 31, 2025 Amount Percentage Statutory rate $ (50,826 ) 21." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-03-31", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "A reconciliation of the provision for income taxes and income taxes computed using the statutory U.S. federal tax rate in accordance with the adopted ASU 2023-09 is as follows (in thousands, except percentages): December 31, 2025 Amount Percentage Statutory rate $ (50,826 ) 21.", "prior_accession": "0000950170-25-047712", "prior_url": "https://www.sec.gov/Archives/edgar/data/1824893/000095017025047712/srzn-20241231.htm" }, { "id": "d20485afc2d778dd", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Solo Brands, Inc.", "cik": 1870600, "ticker": "SBDS", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 63700000.0, "form": "10-K", "filed": "2026-03-23", "accession": "0001870600-26-000013", "filing_url": "https://www.sec.gov/Archives/edgar/data/1870600/000187060026000013/0001870600-26-000013-index.htm", "headline": "Solo Brands, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-12", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 376, "weakness_first_reported": "2025-03-12", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Additionally, in the past, when evaluating our internal control over financial reporting, we have identified material weaknesses, which have since been remediated. If we identify any additional material weaknesses in our internal control over financial reporting, are unable to comply with the requirements of Section 404 in a timely manner or are unable to assert that our internal control over financial reporting is effective, or if our independent registered public accounting firm is unable to express an opinion\u2026", "prior_accession": "0001870600-25-000029", "prior_url": "https://www.sec.gov/Archives/edgar/data/1870600/000187060025000029/dtc-20241231.htm" }, { "id": "5d9013823507292d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Firy Inc.", "cik": 1801661, "ticker": "FIRY", "sic_desc": "Services", "size_tier": "mid", "public_float": 95000000.0, "form": "8-K", "filed": "2026-03-23", "accession": "0001801661-26-000016", "filing_url": "https://www.sec.gov/Archives/edgar/data/1801661/000180166126000016/0001801661-26-000016-index.htm", "headline": "Skillz Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.", "formerly": "Skillz Inc." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f12587da98354576", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "SUNation Energy, Inc.", "cik": 22701, "ticker": "SUNE", "sic_desc": "Construction", "size_tier": "small", "public_float": 9666000.0, "form": "10-K", "filed": "2026-03-23", "accession": "0000022701-26-000003", "filing_url": "https://www.sec.gov/Archives/edgar/data/22701/000002270126000003/0000022701-26-000003-index.htm", "headline": "SUNation Energy, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Explanatory Paragraph \u2013 Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As more fully described in Note 15, the Company has incurred significant losses and needs to raise additional funds to meet its obligations and sustain its operations. These conditions raise substantial doubt about the Company's ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 15. The consolidated financial statements do not include any adjustments that might\u2026", "prior_accession": "0001213900-25-037633", "prior_url": "https://www.sec.gov/Archives/edgar/data/22701/000121390025037633/ea0240103-10ka1_sunation.htm" }, { "id": "5ea19c6ead9a24d5", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "STONERIDGE INC", "cik": 1043337, "ticker": "SRI", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 430700000.0, "form": "8-K", "filed": "2026-03-23", "accession": "0001043337-26-000031", "filing_url": "https://www.sec.gov/Archives/edgar/data/1043337/000104333726000031/0001043337-26-000031-index.htm", "headline": "STONERIDGE INC's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f417f4e27b8ee031", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "SEMTECH CORP", "cik": 88941, "ticker": "SMTC", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 4000000000.0, "form": "10-K", "filed": "2026-03-23", "accession": "0000088941-26-000005", "filing_url": "https://www.sec.gov/Archives/edgar/data/88941/000008894126000005/0000088941-26-000005-index.htm", "headline": "SEMTECH CORP cited accounting standard ASU 2020-06 for the first time in this filing series", "evidence": { "adopted": [ "2020-06" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The amendments are effective for the Company for fiscal years beginning after December 15, 2025, with early adoption permitted if the entity has also adopted ASU 2020-06." ], "new_standards": [ "2020-06", "2025-05", "2025-06" ], "prior_filed": "2025-03-25", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The amendments are effective for the Company for fiscal years beginning after December 15, 2025, with early adoption permitted if the entity has also adopted ASU 2020-06.", "prior_accession": "0000088941-25-000068", "prior_url": "https://www.sec.gov/Archives/edgar/data/88941/000008894125000068/smtc-20250126.htm" }, { "id": "c6acf27e18153ec9", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Pyxis Oncology, Inc.", "cik": 1782223, "ticker": "PYXS", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 182900000.0, "form": "10-K", "filed": "2026-03-23", "accession": "0001193125-26-118532", "filing_url": "https://www.sec.gov/Archives/edgar/data/1782223/000119312526118532/0001193125-26-118532-index.htm", "headline": "Pyxis Oncology, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-18", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "While we remain optimistic to obtain additional funding, the current available cash, cash equivalents and marketable debt securities, will not be sufficient to fund our operations over the next 100 12 months from the date of this Annual Report on Form 10-K. This condition raises substantial doubt about our ability to continue as a going concern for one year from the date the audited consolidated financial statements are issued. Contractual Obligations and Commitments Operating Lease Obligation We lease an office and laboratory space in Boston, Massachusetts with lease payments that continue\u2026", "prior_accession": "0000950170-25-040771", "prior_url": "https://www.sec.gov/Archives/edgar/data/1782223/000095017025040771/pyxs-20241231.htm" }, { "id": "4a2a2beb3abadb89", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "PORTSMOUTH SQUARE INC", "cik": 79661, "ticker": "", "sic_desc": "Land subdividers and developers", "size_tier": "small", "public_float": 278000.0, "form": "8-K", "filed": "2026-03-23", "accession": "0001493152-26-012206", "filing_url": "https://www.sec.gov/Archives/edgar/data/79661/000149315226012206/0001493152-26-012206-index.htm", "headline": "PORTSMOUTH SQUARE INC dismissed its auditor and engaged Whitley Penn LLP", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Whitley Penn LLP", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b351f925aa0c2c84", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "NRX Pharmaceuticals, Inc.", "cik": 1719406, "ticker": "NRXP", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 57400000.0, "form": "10-K", "filed": "2026-03-23", "accession": "0001437749-26-009418", "filing_url": "https://www.sec.gov/Archives/edgar/data/1719406/000143774926009418/0001437749-26-009418-index.htm", "headline": "NRX Pharmaceuticals, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company will continue to carefully monitor the impact of its continuing operations on its working capital needs and debt repayment obligations. As such, the Company has concluded that substantial doubt exists about the Company\u2019s ability to continue as a going concern for a period of at least twelve months from the date of issuance of these consolidated financial statements. The Company may raise substantial additional funds, and if it does so, it may do so through one or more of the following: issuance of additional debt or equity and/or the completion of a licensing or other commercial\u2026", "prior_accession": "0001437749-25-013874", "prior_url": "https://www.sec.gov/Archives/edgar/data/1719406/000143774925013874/nrxp20241231_10ka.htm" }, { "id": "f1604736178422a8", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "MAIA Biotechnology, Inc.", "cik": 1878313, "ticker": "MAIA", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 67463300.0, "form": "10-K", "filed": "2026-03-23", "accession": "0001493152-26-012088", "filing_url": "https://www.sec.gov/Archives/edgar/data/1878313/000149315226012088/0001493152-26-012088-index.htm", "headline": "MAIA Biotechnology, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "filing body", "prior_filed": "2025-03-21", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "The Company\u2019s current cash position provides sufficient liquidity to meet its obligations for at least twelve months from the issuance date of this report. As a result of receiving these proceeds, management has concluded that substantial doubt regarding the Company\u2019s ability to continue as a going concern no longer exists. F- 32\u2026", "prior_accession": "0000950170-25-043190", "prior_url": "https://www.sec.gov/Archives/edgar/data/1878313/000095017025043190/maia-20241231.htm" }, { "id": "93be6ed96000f58e", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "INTERGROUP CORP", "cik": 69422, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 8730000.0, "form": "8-K", "filed": "2026-03-23", "accession": "0001493152-26-012210", "filing_url": "https://www.sec.gov/Archives/edgar/data/69422/000149315226012210/0001493152-26-012210-index.htm", "headline": "INTERGROUP CORP dismissed its auditor and engaged Whitley Penn LLP", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Whitley Penn LLP", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "abbc55b0f875805d", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "EQUATOR Beverage Co", "cik": 1414953, "ticker": "MOJO", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 4131097.0, "form": "10-K", "filed": "2026-03-23", "accession": "0001477932-26-001536", "filing_url": "https://www.sec.gov/Archives/edgar/data/1414953/000147793226001536/0001477932-26-001536-index.htm", "headline": "EQUATOR Beverage Co cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, during the year ended December 31, 2025." ], "new_standards": [ "2023-07", "2023-09" ], "prior_filed": "2025-03-25", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, during the year ended December 31, 2025.", "prior_accession": "0001477932-25-001952", "prior_url": "https://www.sec.gov/Archives/edgar/data/1414953/000147793225001952/mojo_10k.htm" }, { "id": "41179e2e7ddfe1d2", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Charging Robotics Inc.", "cik": 1459188, "ticker": "CHEV", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 56100000.0, "form": "10-K", "filed": "2026-03-23", "accession": "0001213900-26-033022", "filing_url": "https://www.sec.gov/Archives/edgar/data/1459188/000121390026033022/0001213900-26-033022-index.htm", "headline": "Charging Robotics Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-15", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company\u2019s substantial operating losses and lack of sufficient resources raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans concerning these matters are also described in Note 1 to the financial statements. The financial statements do not include any adjustments that might result from the outcome of these uncertainties. Basis for Opinion These financial statements are\u2026", "prior_accession": "0001213900-25-032068", "prior_url": "https://www.sec.gov/Archives/edgar/data/1459188/000121390025032068/ea0235784-10k_charging.htm" }, { "id": "883be1766c7e83d6", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Charging Robotics Inc.", "cik": 1459188, "ticker": "CHEV", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 56100000.0, "form": "10-K", "filed": "2026-03-23", "accession": "0001213900-26-033022", "filing_url": "https://www.sec.gov/Archives/edgar/data/1459188/000121390026033022/0001213900-26-033022-index.htm", "headline": "Charging Robotics Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-15", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 342, "weakness_first_reported": "2025-04-15", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "We expect that we will need to continue to improve existing, and implement new operational and financial systems, procedures and controls to manage our business effectively. Any delay in the implementation of, or disruption in the transition to, new or enhanced systems, procedures or controls, may cause our operations to suffer and we may be unable to conclude that our internal control over financial reporting is effective and to obtain an unqualified report on internal controls from our auditors as required under\u2026", "prior_accession": "0001213900-25-032068", "prior_url": "https://www.sec.gov/Archives/edgar/data/1459188/000121390025032068/ea0235784-10k_charging.htm" }, { "id": "5bd5f551d9bade87", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CRAWFORD & CO", "cik": 25475, "ticker": "CRD-A", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-23", "accession": "0001104659-26-033363", "filing_url": "https://www.sec.gov/Archives/edgar/data/25475/000110465926033363/0001104659-26-033363-index.htm", "headline": "CRAWFORD & CO's Controller departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Controller", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a97fc30689ae86f5", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Brazil Potash Corp.", "cik": 1472326, "ticker": "GRO", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-23", "accession": "0001193125-26-119937", "filing_url": "https://www.sec.gov/Archives/edgar/data/1472326/000119312526119937/0001193125-26-119937-index.htm", "headline": "Brazil Potash Corp. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-04-09", "prior_form": "20-F/A", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Going Concern Our consolidated financial statements as at and for the year ended December 31, 2025, have been prepared on a going concern basis, which assumes the realization of assets and the settlement of liabilities in the ordinary course of business. Our ability to continue as a going concern is contingent upon our ability to raise additional capital as required. We incurred a net loss of approximately $52.2 million, $46.4 million and $13.2 million for the years ended December 31, 2025, 2024 and 2023, respectively, and, as of December 31, 2025, we had an accumulated deficit of\u2026", "prior_accession": "0001193125-25-076806", "prior_url": "https://www.sec.gov/Archives/edgar/data/1472326/000119312525076806/d905263d20fa.htm" }, { "id": "00fa752054bdae04", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Aurinia Pharmaceuticals Inc.", "cik": 1600620, "ticker": "AUPH", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 1000000000.0, "form": "8-K", "filed": "2026-03-23", "accession": "0001600620-26-000026", "filing_url": "https://www.sec.gov/Archives/edgar/data/1600620/000160062026000026/0001600620-26-000026-index.htm", "headline": "Aurinia Pharmaceuticals Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9fa566ee8d1c9367", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Abivax S.A.", "cik": 1956827, "ticker": "ABVX", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-23", "accession": "0001956827-26-000012", "filing_url": "https://www.sec.gov/Archives/edgar/data/1956827/000195682726000012/0001956827-26-000012-index.htm", "headline": "Abivax S.A. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-24", "prior_form": "20-F", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001956827-25-000010", "prior_url": "https://www.sec.gov/Archives/edgar/data/1956827/000195682725000010/abvx-20241231.htm" }, { "id": "faf652b876af8f6a", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Aardvark Therapeutics, Inc.", "cik": 1774857, "ticker": "AARD", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 162900000.0, "form": "10-K", "filed": "2026-03-23", "accession": "0001193125-26-119770", "filing_url": "https://www.sec.gov/Archives/edgar/data/1774857/000119312526119770/0001193125-26-119770-index.htm", "headline": "Aardvark Therapeutics, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 357, "weakness_first_reported": "2025-03-31", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our management, including our Chief Executive Officer and Chief Financial Officer, conducted an evaluation of the effectiveness of our internal control over financial reporting based on the 2013 framework in Internal Control\u2014Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on this evaluation, our management concluded that our internal control over financial reporting was effective as of December 31, 2025. Inherent Limitations on Effectiveness of Controls\u2026", "prior_accession": "0000950170-25-047835", "prior_url": "https://www.sec.gov/Archives/edgar/data/1774857/000095017025047835/aard_10k_20241231.htm" }, { "id": "330d56a9777a2348", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "ASHFORD HOSPITALITY TRUST INC", "cik": 1232582, "ticker": "AHT", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 45122000.0, "form": "10-K", "filed": "2026-03-23", "accession": "0001232582-26-000067", "filing_url": "https://www.sec.gov/Archives/edgar/data/1232582/000123258226000067/0001232582-26-000067-index.htm", "headline": "ASHFORD HOSPITALITY TRUST INC disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-21", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern Uncertainty The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the consolidated financial statements, the Company has final debt maturities within one year from the date the financial statements are issued, which raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 2. The consolidated financial statements do not include any adjustments that might result from the outcome of this\u2026", "prior_accession": "0001232582-25-000055", "prior_url": "https://www.sec.gov/Archives/edgar/data/1232582/000123258225000055/aht-20241231.htm" }, { "id": "41d68f0767b02e5d", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "ABUNDIA GLOBAL IMPACT GROUP, INC.", "cik": 1156041, "ticker": "AGIG", "sic_desc": "Mining", "size_tier": "small", "public_float": 17898445.0, "form": "10-K", "filed": "2026-03-23", "accession": "0001493152-26-012070", "filing_url": "https://www.sec.gov/Archives/edgar/data/1156041/000149315226012070/0001493152-26-012070-index.htm", "headline": "ABUNDIA GLOBAL IMPACT GROUP, INC. disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "not comparable", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "HOUSTON AMERICAN ENERGY CORP", "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." }, "quote": "Going Concern For the years ended December 31, 2025 and 2024, we had a net loss of approximately $29,460,935 and approximately $3,621,948, respectively, and will require additional capital in order to operate in the normal course of business and fund operating activities. Based on the Company\u2019s current projections, management believes there is substantial doubt about its ability to continue to operate as a going concern and fund its operations through at least the next twelve months following the issuance of these consolidated financial statements. Critical Accounting Estimates and Policies\u2026", "prior_accession": "0001641172-25-007857", "prior_url": "https://www.sec.gov/Archives/edgar/data/1156041/000164117225007857/form10-ka.htm" }, { "id": "a57f612a2eaeb4ce", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "ABUNDIA GLOBAL IMPACT GROUP, INC.", "cik": 1156041, "ticker": "AGIG", "sic_desc": "Mining", "size_tier": "small", "public_float": 17898445.0, "form": "10-K", "filed": "2026-03-23", "accession": "0001493152-26-012070", "filing_url": "https://www.sec.gov/Archives/edgar/data/1156041/000149315226012070/0001493152-26-012070-index.htm", "headline": "ABUNDIA GLOBAL IMPACT GROUP, INC. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 392, "weakness_first_reported": "2025-02-24", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "These measures include enhancements to our control environment, the formalization of risk assessment processes, and strengthened review and approval procedures for significant and non-standard transactions. These remediation efforts are ongoing. Until such measures are fully implemented and have operated effectively for a sufficient period, management cannot conclude that our internal control over financial reporting is effective. This Annual Report does not include an attestation report of our registered public\u2026", "prior_accession": "0001641172-25-007857", "prior_url": "https://www.sec.gov/Archives/edgar/data/1156041/000164117225007857/form10-ka.htm" }, { "id": "8918d3f926ea8f10", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "reAlpha Tech Corp.", "cik": 1859199, "ticker": "AIRE", "sic_desc": "Real estate", "size_tier": "small", "public_float": 9894730.0, "form": "8-K", "filed": "2026-03-20", "accession": "0001213900-26-032342", "filing_url": "https://www.sec.gov/Archives/edgar/data/1859199/000121390026032342/0001213900-26-032342-index.htm", "headline": "reAlpha Tech Corp.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e375bcc4a6c64da7", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "DataMeds AI, Inc.", "cik": 2030763, "ticker": "MEDS", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 27100000.0, "form": "10-K", "filed": "2026-03-20", "accession": "0001493152-26-012004", "filing_url": "https://www.sec.gov/Archives/edgar/data/2030763/000149315226012004/0001493152-26-012004-index.htm", "headline": "Wellgistics Health, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-03-25", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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.", "formerly": "Wellgistics Health, Inc." }, "quote": "LIQUIDITY AND GOING CONCERN For the years ended December 31, 2025 and 2024, the Company has a net loss of $101,274,530 and $6,856,226, respectively, and had an accumulated deficit of $111,031,690 as of December 31, 2025. For the year ended December 31, 2025, the Company has net cash used in operating activities of $10,855,029. These factors raise substantial doubt about the Company\u2019s ability to continue as a going concern within twelve months from the date these consolidated financial statements are issued. F- 16 Management Plan Subsequent to December 31, 2025, the Company completed two\u2026", "prior_accession": "0001641172-25-000612", "prior_url": "https://www.sec.gov/Archives/edgar/data/2030763/000164117225000612/form10-k.htm" }, { "id": "a358fd3470742611", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "DataMeds AI, Inc.", "cik": 2030763, "ticker": "MEDS", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 27100000.0, "form": "10-K", "filed": "2026-03-20", "accession": "0001493152-26-012004", "filing_url": "https://www.sec.gov/Archives/edgar/data/2030763/000149315226012004/0001493152-26-012004-index.htm", "headline": "Wellgistics Health, Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Company recognizes revenue from contracts with customers under ASC 606, Revenue from Contracts with Customers (\u201cASC 606\u201d).", "Cost of net revenues includes provisions for inventory obsolescence and charges related to vendor shipping advances for which no supplies have been made and are no longer considered recoverable." ], "prior_filed": "2025-03-25", "prior_form": "10-K", "similarity": 0.207, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing.", "formerly": "Wellgistics Health, Inc." }, "quote": "The Company recognizes revenue from contracts with customers under ASC 606, Revenue from Contracts with Customers (\u201cASC 606\u201d).", "prior_accession": "0001641172-25-000612", "prior_url": "https://www.sec.gov/Archives/edgar/data/2030763/000164117225000612/form10-k.htm" }, { "id": "d6825b62915ab716", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "UNIVERSAL LOGISTICS HOLDINGS, INC.", "cik": 1308208, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 274000000.0, "form": "8-K", "filed": "2026-03-20", "accession": "0001193125-26-117665", "filing_url": "https://www.sec.gov/Archives/edgar/data/1308208/000119312526117665/0001193125-26-117665-index.htm", "headline": "UNIVERSAL LOGISTICS HOLDINGS, INC. reported a change in its independent accounting firm", "evidence": { "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4f7b18e0c836db33", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Streamex Corp.", "cik": 1530766, "ticker": "STEX", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 190000000.0, "form": "8-K", "filed": "2026-03-20", "accession": "0001493152-26-011933", "filing_url": "https://www.sec.gov/Archives/edgar/data/1530766/000149315226011933/0001493152-26-011933-index.htm", "headline": "Streamex Corp.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "90f07469ad0d4bba", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Sintx Technologies, Inc.", "cik": 1269026, "ticker": "SINT", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 7651741.0, "form": "10-K", "filed": "2026-03-20", "accession": "0001493152-26-011924", "filing_url": "https://www.sec.gov/Archives/edgar/data/1269026/000149315226011924/0001493152-26-011924-index.htm", "headline": "Sintx Technologies, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-19", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company has recurring losses from operations and negative operating cash flows and needs to obtain additional financing to finance its operations. These issues raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.\u2026", "prior_accession": "0001493152-25-010870", "prior_url": "https://www.sec.gov/Archives/edgar/data/1269026/000149315225010870/form10-k.htm" }, { "id": "b34490d4eca3cf0a", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Sezzle Inc.", "cik": 1662991, "ticker": "", "sic_desc": "Business services", "size_tier": "large", "public_float": 3165900000.0, "form": "8-K", "filed": "2026-03-20", "accession": "0001662991-26-000036", "filing_url": "https://www.sec.gov/Archives/edgar/data/1662991/000166299126000036/0001662991-26-000036-index.htm", "headline": "Sezzle Inc. dismissed Baker Tilly and engaged PwC", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Baker Tilly", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "PwC", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "36e11f9f99f35c8a", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "SMX (Security Matters) Public Ltd Co", "cik": 1940674, "ticker": "SMX", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-20", "accession": "0001493152-26-011985", "filing_url": "https://www.sec.gov/Archives/edgar/data/1940674/000149315226011985/0001493152-26-011985-index.htm", "headline": "SMX (Security Matters) Public Ltd Co no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-05-15", "prior_form": "20-F/A", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Going Concern Our financial statements for the year ended December 31, 2025, contain an explanatory paragraph regarding substantial doubt about our ability to continue as a going concern. This going concern assessment may prevent us from obtaining new financing on reasonable terms, if at all, and imperil our ability to continue operating as a going concern. The Company\u2019s financial statements for the year ended December 31, 2025 include an explanatory paragraph regarding its ability to continue as a going concern. Management has implemented and continues to execute a series of capital\u2026", "prior_accession": "0001641172-25-010997", "prior_url": "https://www.sec.gov/Archives/edgar/data/1940674/000164117225010997/form20-fa.htm" }, { "id": "e1872e3a3dca60f4", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Remitly Global, Inc.", "cik": 1782170, "ticker": "RELY", "sic_desc": "Business services", "size_tier": "large", "public_float": 3200000000.0, "form": "8-K", "filed": "2026-03-20", "accession": "0001782170-26-000026", "filing_url": "https://www.sec.gov/Archives/edgar/data/1782170/000178217026000026/0001782170-26-000026-index.htm", "headline": "Remitly Global, Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c84522155119262c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "PALISADE BIO, INC.", "cik": 1357459, "ticker": "PALI", "sic_desc": "Biological products", "size_tier": "small", "public_float": 11200000.0, "form": "10-K", "filed": "2026-03-20", "accession": "0001357459-26-000004", "filing_url": "https://www.sec.gov/Archives/edgar/data/1357459/000135745926000004/0001357459-26-000004-index.htm", "headline": "PALISADE BIO, INC. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-03-24", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Although the Company still anticipates incurring net operating losses and negative cash flows from operations into the foreseeable future, considered in the aggregate, management has concluded that because of the net proceeds raised from the recent equity offering in the amount of $127.6 million there is no longer a substantial doubt about the Company's ability to continue as a going concern for a period of one year following the date that these consolidated financial statements are issued.", "prior_accession": "0000950170-25-043859", "prior_url": "https://www.sec.gov/Archives/edgar/data/1357459/000095017025043859/pali-20241231.htm" }, { "id": "f95bfceb318dfacb", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Overland Advantage", "cik": 1965934, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-20", "accession": "0001193125-26-117288", "filing_url": "https://www.sec.gov/Archives/edgar/data/1965934/000119312526117288/0001193125-26-117288-index.htm", "headline": "Overland Advantage reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "PwC", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bbda0d5b6dfec66e", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "NU SKIN ENTERPRISES, INC.", "cik": 1021561, "ticker": "NUS", "sic_desc": "Wholesale trade", "size_tier": "mid", "public_float": 518000000.0, "form": "8-K", "filed": "2026-03-20", "accession": "0001140361-26-010559", "filing_url": "https://www.sec.gov/Archives/edgar/data/1021561/000114036126010559/0001140361-26-010559-index.htm", "headline": "NU SKIN ENTERPRISES, INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "371d4533dfc9e271", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Merlin, Inc.", "cik": 2028707, "ticker": "", "sic_desc": "Services", "size_tier": "mid", "public_float": 257750000.0, "form": "8-K", "filed": "2026-03-20", "accession": "0001213900-26-032329", "filing_url": "https://www.sec.gov/Archives/edgar/data/2028707/000121390026032329/0001213900-26-032329-index.htm", "headline": "Merlin, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a05b2db4cc4b76fe", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Mag Mile Capital, Inc.", "cik": 1879293, "ticker": "MMCP", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 4343400.0, "form": "NT 10-K", "filed": "2026-03-20", "accession": "0001493152-26-011810", "filing_url": "https://www.sec.gov/Archives/edgar/data/1879293/000149315226011810/0001493152-26-011810-index.htm", "headline": "Mag Mile Capital, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -11, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f6b672fca1327f5f", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Lightwave Logic, Inc.", "cik": 1325964, "ticker": "LWLG", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 358611406.0, "form": "10-K", "filed": "2026-03-20", "accession": "0001079973-26-000348", "filing_url": "https://www.sec.gov/Archives/edgar/data/1325964/000107997326000348/0001079973-26-000348-index.htm", "headline": "Lightwave Logic, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "\u2026 following: Schedule of income tax benefit provision 2025 2024 Current $ \u2014 $ \u2014 Deferred (4,364,876 ) (4,219,770 ) Change in valuation allowance 4,364,876 4,219,770 Total $ \u2014 $ \u2014 Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures, the reconciliation of the statutory federal rate to the Company\u2019s effective income tax rate for the year ended December 31, 2025 was as follows:" ], "new_standards": [ "2023-07", "2023-09", "2024-03", "2026-02" ], "prior_filed": "2025-03-28", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "\u2026 following: Schedule of income tax benefit provision 2025 2024 Current $ \u2014 $ \u2014 Deferred (4,364,876 ) (4,219,770 ) Change in valuation allowance 4,364,876 4,219,770 Total $ \u2014 $ \u2014 Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures, the reconciliation of the statutory federal rate to the Company\u2019s effective income tax rate for the year ended December 31, 2025 was as follows:", "prior_accession": "0001079973-25-000493", "prior_url": "https://www.sec.gov/Archives/edgar/data/1325964/000107997325000493/lwlg_10ka-123124.htm" }, { "id": "b779f2bb22a3d7db", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "InflaRx N.V.", "cik": 1708688, "ticker": "IFRX", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-20", "accession": "0001213900-26-032065", "filing_url": "https://www.sec.gov/Archives/edgar/data/1708688/000121390026032065/0001213900-26-032065-index.htm", "headline": "InflaRx N.V. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-20", "prior_form": "20-F", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company is required to design the clinical trial phase 2b for its izicopan compound, obtain regulatory acceptance and determine the costs for the clinical trial phase 2b in order to seek substantial funding for continuing its operations which raises substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note B.1. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These consolidated financial statements are the\u2026", "prior_accession": "0001213900-25-025292", "prior_url": "https://www.sec.gov/Archives/edgar/data/1708688/000121390025025292/ea0234504-20f_inflarxnv.htm" }, { "id": "f8132131e4e8925e", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "FiEE, Inc.", "cik": 1467761, "ticker": "FIEE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6000000.0, "form": "10-K", "filed": "2026-03-20", "accession": "0001829126-26-002591", "filing_url": "https://www.sec.gov/Archives/edgar/data/1467761/000182912626002591/0001829126-26-002591-index.htm", "headline": "FiEE, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-08-20", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Ability to Continue as a Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, although the Company had liquidity for the year ended December 31, 2025, the historical losses and negative cash flows raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans regarding these matters are also described in Note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.\u2026", "prior_accession": "0001829126-25-006571", "prior_url": "https://www.sec.gov/Archives/edgar/data/1467761/000182912625006571/fieeinc_10ka.htm" }, { "id": "a9d6be236b48e09f", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Ermenegildo Zegna N.V.", "cik": 1877787, "ticker": "ZGN", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-20", "accession": "0001877787-26-000015", "filing_url": "https://www.sec.gov/Archives/edgar/data/1877787/000187778726000015/0001877787-26-000015-index.htm", "headline": "Ermenegildo Zegna N.V. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-27", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 4, "weakness_days_reported": 1444, "weakness_first_reported": "2022-04-06", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Opinion on Internal Control over Financial Reporting We have audited the internal control over financial reporting of Ermenegildo Zegna N.V. and its subsidiaries (the \u201cCompany\u201d) as at December 31, 2025, based on criteria established in Internal Control \u2014 Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based\u2026", "prior_accession": "0001877787-25-000019", "prior_url": "https://www.sec.gov/Archives/edgar/data/1877787/000187778725000019/zgn-20241231.htm" }, { "id": "a15e733d91383750", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Cellectis S.A.", "cik": 1627281, "ticker": "CLLS", "sic_desc": "Biological products", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-20", "accession": "0001193125-26-116428", "filing_url": "https://www.sec.gov/Archives/edgar/data/1627281/000119312526116428/0001193125-26-116428-index.htm", "headline": "Cellectis S.A. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-03-14", "prior_form": "20-F/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Further, Cibus, from and after the closing of the Merger, agrees to indemnify us and our affiliates in connection with the Cibus lease and our guaranty thereof. Cibus' most recent financial statements included in its quarterly report on Form 10-Q for the quarter ended September 31, 2025 note that there is substantial doubt about Cibus' ability to continue as a going concern for at least one year from the date of issuance of those financial statements. C. Research and Development, Patents and Licenses, etc. Our research and development teams utilize our deep expertise to contribute to the\u2026", "prior_accession": "0001193125-25-054874", "prior_url": "https://www.sec.gov/Archives/edgar/data/1627281/000119312525054874/d942974d20fa.htm" }, { "id": "6905509e561c1203", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "C1 Fund Inc.", "cik": 2044327, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-20", "accession": "0001104659-26-032659", "filing_url": "https://www.sec.gov/Archives/edgar/data/2044327/000110465926032659/0001104659-26-032659-index.htm", "headline": "C1 Fund Inc. dismissed BDO and engaged CBIZ", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "BDO", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "CBIZ", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c4df773951421e6d", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Alpha Star Acquisition Corp", "cik": 1865111, "ticker": "ALSAF", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 288966.0, "form": "10-K", "filed": "2026-03-20", "accession": "0001493152-26-011791", "filing_url": "https://www.sec.gov/Archives/edgar/data/1865111/000149315226011791/0001493152-26-011791-index.htm", "headline": "Alpha Star Acquisition Corp cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09, Income Taxes, in the year ended December 31, 2025, which requires further enhances income tax disclosures, primarily through standardization and disaggregation of rate reconciliation categories and income taxes paid by jurisdiction." ], "new_standards": [ "2023-09", "2024-03" ], "prior_filed": "2025-02-24", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09, Income Taxes, in the year ended December 31, 2025, which requires further enhances income tax disclosures, primarily through standardization and disaggregation of rate reconciliation categories and income taxes paid by jurisdiction.", "prior_accession": "0001493152-25-008023", "prior_url": "https://www.sec.gov/Archives/edgar/data/1865111/000149315225008023/form10-k.htm" }, { "id": "e6605bccd1190746", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Aeries Technology, Inc.", "cik": 1853044, "ticker": "AERT", "sic_desc": "Services", "size_tier": "small", "public_float": 27200000.0, "form": "8-K", "filed": "2026-03-20", "accession": "0001829126-26-002572", "filing_url": "https://www.sec.gov/Archives/edgar/data/1853044/000182912626002572/0001829126-26-002572-index.htm", "headline": "Aeries Technology, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8c8aee0acb804f30", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "APS BDC, LLC", "cik": 2083477, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-20", "accession": "0001193125-26-117631", "filing_url": "https://www.sec.gov/Archives/edgar/data/2083477/000119312526117631/0001193125-26-117631-index.htm", "headline": "APS BDC, LLC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c5dd340bdfd5f1df", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "electroCore, Inc.", "cik": 1560258, "ticker": "ECOR", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-03-19", "accession": "0001493152-26-011636", "filing_url": "https://www.sec.gov/Archives/edgar/data/1560258/000149315226011636/0001493152-26-011636-index.htm", "headline": "electroCore, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-12", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Explanatory Paragraph \u2013 Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As more fully described in Note 3, the Company has incurred significant losses and needs to raise additional funds to meet its obligations and sustain its operations. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 3. The financial statements do not include any adjustments that might result from the outcome of this\u2026", "prior_accession": "0001213900-25-023259", "prior_url": "https://www.sec.gov/Archives/edgar/data/1560258/000121390025023259/ecor-20241231.htm" }, { "id": "79afa99a37389b29", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "electroCore, Inc.", "cik": 1560258, "ticker": "ECOR", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-03-19", "accession": "0001493152-26-011636", "filing_url": "https://www.sec.gov/Archives/edgar/data/1560258/000149315226011636/0001493152-26-011636-index.htm", "headline": "electroCore, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-12", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "\u2026 products in the ordinary course of business. \u25cf We are subject to an active FTC Consent Order that remains in effect and is monitored by the FTC. \u25cf Failure to meet Nasdaq\u2019s continued listing standards could result in the delisting of our common stock, which could negatively impact the market price and liquidity of our common stock and our ability to access the capital markets. 2 \u25cf We have identified a material weakness in our internal control over financial reporting and determined that our disclosure controls\u2026", "prior_accession": "0001213900-25-023259", "prior_url": "https://www.sec.gov/Archives/edgar/data/1560258/000121390025023259/ecor-20241231.htm" }, { "id": "37b0722773c2c78a", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "electroCore, Inc.", "cik": 1560258, "ticker": "ECOR", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-03-19", "accession": "0001493152-26-011636", "filing_url": "https://www.sec.gov/Archives/edgar/data/1560258/000149315226011636/0001493152-26-011636-index.htm", "headline": "electroCore, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "We adopted ASU No. 2023-09 for the year ended December 31, 2025 and added the required disclosures on a prospective basis in Note 13, Income Taxes." ], "new_standards": [ "2023-09", "2025-05", "2025-11", "2025-12" ], "prior_filed": "2025-03-12", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "We adopted ASU No. 2023-09 for the year ended December 31, 2025 and added the required disclosures on a prospective basis in Note 13, Income Taxes.", "prior_accession": "0001213900-25-023259", "prior_url": "https://www.sec.gov/Archives/edgar/data/1560258/000121390025023259/ecor-20241231.htm" }, { "id": "67d3305bd98b2be5", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "WESTWATER RESOURCES, INC.", "cik": 839470, "ticker": "WWR", "sic_desc": "Mining", "size_tier": "small", "public_float": 45758473.0, "form": "10-K", "filed": "2026-03-19", "accession": "0001104659-26-032111", "filing_url": "https://www.sec.gov/Archives/edgar/data/839470/000110465926032111/0001104659-26-032111-index.htm", "headline": "WESTWATER RESOURCES, INC. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-20", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001558370-25-003382", "prior_url": "https://www.sec.gov/Archives/edgar/data/839470/000155837025003382/wwr-20241231x10k.htm" }, { "id": "8087c672845b91c9", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "VISTA CREDIT STRATEGIC LENDING CORP.", "cik": 1919369, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-19", "accession": "0001193125-26-115490", "filing_url": "https://www.sec.gov/Archives/edgar/data/1919369/000119312526115490/0001193125-26-115490-index.htm", "headline": "VISTA CREDIT STRATEGIC LENDING CORP. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "EY", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2f440d89c46ed887", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "UNIVERSAL LOGISTICS HOLDINGS, INC.", "cik": 1308208, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 274000000.0, "form": "8-K", "filed": "2026-03-19", "accession": "0001193125-26-116016", "filing_url": "https://www.sec.gov/Archives/edgar/data/1308208/000119312526116016/0001193125-26-116016-index.htm", "headline": "UNIVERSAL LOGISTICS HOLDINGS, INC. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "564d2d95cb38831e", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "TECOGEN INC.", "cik": 1537435, "ticker": "TGEN", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 84162165.0, "form": "10-K", "filed": "2026-03-19", "accession": "0001537435-26-000013", "filing_url": "https://www.sec.gov/Archives/edgar/data/1537435/000153743526000013/0001537435-26-000013-index.htm", "headline": "TECOGEN INC. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-18", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our management, including our certifying officers, after evaluating the effectiveness of our disclosure controls and procedures, concluded that our disclosure controls and procedures were not effective as of December 31, 2025, due to material weakness with respect to a small number of individuals dealing with general controls over information technology. Any failure to implement effective internal controls could harm our operating results or cause us to fail to meet our reporting obligations. Inadequate internal\u2026", "prior_accession": "0001537435-25-000018", "prior_url": "https://www.sec.gov/Archives/edgar/data/1537435/000153743525000018/tgen-20241231.htm" }, { "id": "4ea049ebc757dac0", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Spire Global, Inc.", "cik": 1816017, "ticker": "SPIR", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-03-19", "accession": "0001193125-26-116169", "filing_url": "https://www.sec.gov/Archives/edgar/data/1816017/000119312526116169/0001193125-26-116169-index.htm", "headline": "Spire Global, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-04-04", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024, and the results of its operations and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America. Substantial Doubt about the Company\u2019s Ability to Continue as a Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 (not presented herein) to the\u2026", "prior_accession": "0000950170-25-051157", "prior_url": "https://www.sec.gov/Archives/edgar/data/1816017/000095017025051157/spir-20241231.htm" }, { "id": "e4cb7e3797d2c080", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Sol-Gel Technologies Ltd.", "cik": 1684693, "ticker": "SLGL", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-19", "accession": "0001178913-26-001552", "filing_url": "https://www.sec.gov/Archives/edgar/data/1684693/000117891326001552/0001178913-26-001552-index.htm", "headline": "Sol-Gel Technologies Ltd. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-04-29", "prior_form": "20-F", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The list below is not exhaustive, and investors should read this \u201cRisk factors\u201d section in full. \u2022 We are a dermatology company and have incurred significant losses since our inception. We expect to incur losses for the foreseeable future and may never achieve or maintain profitability. \u2022 We will need substantial additional funding to pursue our business objectives, and our current liquidity raises substantial doubt about our ability to continue as a going concern. If we are unable to raise capital when needed, we could be forced to curtail our planned operations and the pursuit of our growth\u2026", "prior_accession": "0001178913-25-001497", "prior_url": "https://www.sec.gov/Archives/edgar/data/1684693/000117891325001497/zk2533067.htm" }, { "id": "dc8e57bdd4977936", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Signing Day Sports, Inc.", "cik": 1898474, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 3301121.43, "form": "8-K", "filed": "2026-03-19", "accession": "0001213900-26-031830", "filing_url": "https://www.sec.gov/Archives/edgar/data/1898474/000121390026031830/0001213900-26-031830-index.htm", "headline": "Signing Day Sports, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "55e2b1b2909e1dc7", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Red Cat Holdings, Inc.", "cik": 748268, "ticker": "RCAT", "sic_desc": "Prepackaged software", "size_tier": "mid", "public_float": 620715483.0, "form": "10-K", "filed": "2026-03-19", "accession": "0001628280-26-019861", "filing_url": "https://www.sec.gov/Archives/edgar/data/748268/000162828026019861/0001628280-26-019861-index.htm", "headline": "Red Cat Holdings, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2024-08-08", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001554795-24-000195", "prior_url": "https://www.sec.gov/Archives/edgar/data/748268/000155479524000195/rcat0808form10k.htm" }, { "id": "1b70c9aa4d375d57", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "RICHTECH ROBOTICS INC.", "cik": 1963685, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-19", "accession": "0001213900-26-031889", "filing_url": "https://www.sec.gov/Archives/edgar/data/1963685/000121390026031889/0001213900-26-031889-index.htm", "headline": "RICHTECH ROBOTICS INC. dismissed Bush & Associates CPA LLC and engaged CBIZ", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Bush & Associates CPA LLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "CBIZ", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bb66478608f2bf16", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "OPKO HEALTH, INC.", "cik": 944809, "ticker": "OPK", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 539505768.0, "form": "8-K", "filed": "2026-03-19", "accession": "0001193125-26-116122", "filing_url": "https://www.sec.gov/Archives/edgar/data/944809/000119312526116122/0001193125-26-116122-index.htm", "headline": "OPKO HEALTH, INC.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "49a82317a7e60bfb", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "MultiSensor AI Holdings, Inc.", "cik": 1863990, "ticker": "MSAI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 20400000.0, "form": "10-K", "filed": "2026-03-19", "accession": "0001104659-26-032148", "filing_url": "https://www.sec.gov/Archives/edgar/data/1863990/000110465926032148/0001104659-26-032148-index.htm", "headline": "MultiSensor AI Holdings, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-28", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 720, "weakness_first_reported": "2024-03-29", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on evaluation under these criteria, management determined that the Company\u2019s internal control over financial reporting was effective as of December 31, 2025. Changes in Internal Control Over Financial Reporting Management, together with the Company\u2019s Chief Executive Officer and Chief Financial Officer, evaluated the changes in our internal control over financial reporting during the quarter ended December 31, 2025. We determined that there were no changes in our internal control over financial reporting\u2026", "prior_accession": "0001558370-25-004015", "prior_url": "https://www.sec.gov/Archives/edgar/data/1863990/000155837025004015/msai-20241231x10k.htm" }, { "id": "a7c161040c4ef5ec", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "MUSTANG BIO, INC.", "cik": 1680048, "ticker": "MBIO", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 14800000.0, "form": "10-K", "filed": "2026-03-19", "accession": "0001104659-26-032063", "filing_url": "https://www.sec.gov/Archives/edgar/data/1680048/000110465926032063/0001104659-26-032063-index.htm", "headline": "MUSTANG BIO, INC. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "filing body", "prior_filed": "2025-03-28", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "As of December 31, 2025, we had an accumulated deficit of $398.6 million and cash and cash equivalents of $17.3 million. We have previously disclosed in our financial statements for the year ended December 31, 2024, and our most recent quarterly report on Form 10-Q for the period ended September 30, 2025, that substantial doubt existed regarding our ability to continue as a going concern. Although we have a history of negative cash flows from operations and operating losses, we have raised approximately $14.5 million in net proceeds from the February 2025 Equity Offering, the ATM Agreement\u2026", "prior_accession": "0001558370-25-003913", "prior_url": "https://www.sec.gov/Archives/edgar/data/1680048/000155837025003913/tmb-20241231x10k.htm" }, { "id": "6c74c7d2ebfa2944", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Kioni Holdings Ltd", "cik": 2011134, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-19", "accession": "0002011134-26-000003", "filing_url": "https://www.sec.gov/Archives/edgar/data/2011134/000201113426000003/0002011134-26-000003-index.htm", "headline": "Kioni Holdings Ltd reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Olayinka Oyebola & Co", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "11d7bf40fadf286a", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "InfuSystem Holdings, Inc", "cik": 1337013, "ticker": "", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 137023440.0, "form": "8-K", "filed": "2026-03-19", "accession": "0001628280-26-019649", "filing_url": "https://www.sec.gov/Archives/edgar/data/1337013/000162828026019649/0001628280-26-019649-index.htm", "headline": "InfuSystem Holdings, Inc reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d4f8f6ad086b6a13", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Global Interactive Technologies, Inc.", "cik": 1911545, "ticker": "GITS", "sic_desc": "Computer services", "size_tier": "small", "public_float": 10587362.0, "form": "8-K", "filed": "2026-03-19", "accession": "0001493152-26-011619", "filing_url": "https://www.sec.gov/Archives/edgar/data/1911545/000149315226011619/0001493152-26-011619-index.htm", "headline": "Global Interactive Technologies, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "23bb8e49046f0428", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Galera Therapeutics, Inc.", "cik": 1563577, "ticker": "GRTX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 4900000.0, "form": "10-K", "filed": "2026-03-19", "accession": "0001563577-26-000005", "filing_url": "https://www.sec.gov/Archives/edgar/data/1563577/000156357726000005/0001563577-26-000005-index.htm", "headline": "Galera Therapeutics, Inc.'s going-concern disclosure changed", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "risk_factor_only", "current_state_label": "Risk-factor language only", "direction": "eased", "located_in": "risk factors / forward-looking statements only", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "The principal risks and uncertainties affecting our business include the following: \u2022 We are a biopharmaceutical company with a limited operating history and have not generated any revenue from product sales. We have incurred significant operating losses since our inception and anticipate that we will incur continued losses for the foreseeable future. \u2022 Our ability to continue as a going concern is dependent on obtaining additional funding, and failure to secure such funding could significantly impair our operations. \u2022 We previously halted clinical development of all but one of our product\u2026", "prior_accession": "0000950170-25-047798", "prior_url": "https://www.sec.gov/Archives/edgar/data/1563577/000095017025047798/grtx-20241231.htm" }, { "id": "f1c5f8246f72af51", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "GENELUX Corp", "cik": 1231457, "ticker": "GNLX", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 89100000.0, "form": "10-K", "filed": "2026-03-19", "accession": "0001493152-26-011616", "filing_url": "https://www.sec.gov/Archives/edgar/data/1231457/000149315226011616/0001493152-26-011616-index.htm", "headline": "GENELUX Corp disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-29", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1, the Company has had recurring losses from operations since inception and has incurred a net loss and used cash in operations during the year ended December 31, 2025. These matters raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1 to the financial statements. These financial statements do not include any adjustments that might result\u2026", "prior_accession": "0001641172-25-006650", "prior_url": "https://www.sec.gov/Archives/edgar/data/1231457/000164117225006650/form10-ka.htm" }, { "id": "d93c1664b8375ccf", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Chicago Atlantic BDC, Inc.", "cik": 1843162, "ticker": "LIEN", "sic_desc": "", "size_tier": "mid", "public_float": 207788142.0, "form": "10-K", "filed": "2026-03-19", "accession": "0001193125-26-115112", "filing_url": "https://www.sec.gov/Archives/edgar/data/1843162/000119312526115112/0001193125-26-115112-index.htm", "headline": "Chicago Atlantic BDC, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09 on a prospective basis and concluded that the application of the guidance did not have any material impact on its financial statements." ], "new_standards": [ "2023-09", "2024-03" ], "prior_filed": "2025-04-18", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09 on a prospective basis and concluded that the application of the guidance did not have any material impact on its financial statements.", "prior_accession": "0001140361-25-014468", "prior_url": "https://www.sec.gov/Archives/edgar/data/1843162/000114036125014468/ef20047643_10ka.htm" }, { "id": "a67b4902291e5c61", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CVS HEALTH Corp", "cik": 64803, "ticker": "CVS", "sic_desc": "Retail trade", "size_tier": "mega", "public_float": 86382523283.0, "form": "8-K", "filed": "2026-03-19", "accession": "0000064803-26-000017", "filing_url": "https://www.sec.gov/Archives/edgar/data/64803/000006480326000017/0000064803-26-000017-index.htm", "headline": "CVS HEALTH Corp's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ed7ccd030087196d", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "CAMTEK LTD", "cik": 1109138, "ticker": "CAMT", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-19", "accession": "0001178913-26-001561", "filing_url": "https://www.sec.gov/Archives/edgar/data/1109138/000117891326001561/0001178913-26-001561-index.htm", "headline": "CAMTEK LTD cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09 during the year ended December 31, 2025, which resulted in updated income tax disclosures on a prospective basis." ], "new_standards": [ "2023-09", "2025-05", "2025-06", "2025-11" ], "prior_filed": "2025-03-19", "prior_form": "20-F", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09 during the year ended December 31, 2025, which resulted in updated income tax disclosures on a prospective basis.", "prior_accession": "0001178913-25-000945", "prior_url": "https://www.sec.gov/Archives/edgar/data/1109138/000117891325000945/zk2532834.htm" }, { "id": "3caae14dbf446b7c", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Better Home & Finance Holding Co", "cik": 1835856, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 169000000.0, "form": "8-K", "filed": "2026-03-19", "accession": "0001628280-26-019820", "filing_url": "https://www.sec.gov/Archives/edgar/data/1835856/000162828026019820/0001628280-26-019820-index.htm", "headline": "Better Home & Finance Holding Co moved from Deloitte to BDO", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Deloitte", "predecessor_tier": "big_four", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "BDO", "successor_tier": "national", "tier_downgrade": true, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "535a3a12d7205ab3", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "UNITED BANCORP INC /OH/", "cik": 731653, "ticker": "UBCP", "sic_desc": "State commercial banks", "size_tier": "small", "public_float": 66087390.0, "form": "10-K", "filed": "2026-03-18", "accession": "0001104659-26-030899", "filing_url": "https://www.sec.gov/Archives/edgar/data/731653/000110465926030899/0001104659-26-030899-index.htm", "headline": "UNITED BANCORP INC /OH/ reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-14", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 369, "weakness_first_reported": "2025-03-14", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on the evaluation under Internal Control \u2013 Integrated Framework, management concluded that the Company\u2019s internal control over financial reporting was effective as of December 31, 2025. This annual report does not include an attestation report of the Company\u2019s registered public accounting firm regarding internal control over financial reporting. Management\u2019s report was not subject to attestation by the Company\u2019s independent registered public accounting firm. There was no change in the Company\u2019s internal\u2026", "prior_accession": "0001410578-25-000351", "prior_url": "https://www.sec.gov/Archives/edgar/data/731653/000141057825000351/ubcp-20241231x10k.htm" }, { "id": "123be235df25a521", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Tonix Pharmaceuticals Holding Corp.", "cik": 1430306, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 271370839.0, "form": "8-K", "filed": "2026-03-18", "accession": "0001999371-26-006169", "filing_url": "https://www.sec.gov/Archives/edgar/data/1430306/000199937126006169/0001999371-26-006169-index.htm", "headline": "Tonix Pharmaceuticals Holding Corp. dismissed EisnerAmper and engaged PwC", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "EisnerAmper", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "PwC", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1c16da25e8fac879", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SOUNDHOUND AI, INC.", "cik": 1840856, "ticker": "SOUN", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 3580200000.0, "form": "8-K", "filed": "2026-03-18", "accession": "0001213900-26-030707", "filing_url": "https://www.sec.gov/Archives/edgar/data/1840856/000121390026030707/0001213900-26-030707-index.htm", "headline": "SOUNDHOUND AI, INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c70cc1c258c67136", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "RCM TECHNOLOGIES, INC.", "cik": 700841, "ticker": "RCMT", "sic_desc": "Services", "size_tier": "mid", "public_float": 99400000.0, "form": "NT 10-K", "filed": "2026-03-18", "accession": "0000929638-26-001056", "filing_url": "https://www.sec.gov/Archives/edgar/data/700841/000092963826001056/0000929638-26-001056-index.htm", "headline": "RCM TECHNOLOGIES, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -16, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant will not be able to file its Annual Report on Form 10-K for the fiscal year ended January 3, 2026 (the \u201cForm 10-K\u201d) within the prescribed time period without unreasonable effort or expense. The delay is due to additional time needed for the Registrant to finalize its consolidated financial statements for such fiscal year.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant will not be able to file its Annual Report on Form 10-K for the fiscal year ended January 3, 2026 (the \u201cForm 10-K\u201d) within the prescribed time period without unreasonable effort or expense. The delay is due to additional time needed for the Registrant to finalize its consolidated financial statements for such fiscal year.", "prior_accession": "", "prior_url": "" }, { "id": "04c45261281b78e2", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "RAYONIER INC", "cik": 52827, "ticker": "", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 4309194886.0, "form": "8-K", "filed": "2026-03-18", "accession": "0000052827-26-000047", "filing_url": "https://www.sec.gov/Archives/edgar/data/52827/000005282726000047/0000052827-26-000047-index.htm", "headline": "RAYONIER INC dismissed EY and engaged KPMG", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "EY", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "KPMG", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7cc44a7060df8331", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Palisades Venture Inc.", "cik": 2010982, "ticker": "PVIT", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-03-18", "accession": "0001683168-26-001953", "filing_url": "https://www.sec.gov/Archives/edgar/data/2010982/000168316826001953/0001683168-26-001953-index.htm", "headline": "Palisades Venture Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-08-20", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company\u2019s financial statements are the responsibility of the Company\u2019s management. Our responsibility is to express an opinion on the Company\u2019s financial statements based on our audit. Substantial Doubt About the Company\u2019s Ability to Continue as a Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 3 to the financial statements, the Company has not generated sufficient revenues to fund its operations, has incurred recurring net losses and negative cash flows from operations since inception\u2026", "prior_accession": "0001683168-25-006345", "prior_url": "https://www.sec.gov/Archives/edgar/data/2010982/000168316825006345/palisades_i10k-123124.htm" }, { "id": "6526a82e12456e97", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "PGIM Private Credit Fund", "cik": 1923622, "ticker": "PGIM", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-03-18", "accession": "0001193125-26-111462", "filing_url": "https://www.sec.gov/Archives/edgar/data/1923622/000119312526111462/0001193125-26-111462-index.htm", "headline": "PGIM Private Credit Fund cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Table of Contents During the reporting period, the Company adopted Accounting Standards Update 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures (\u201cASU 2023-09\u201d)." ], "new_standards": [ "2023-09", "2024-03" ], "prior_filed": "2025-03-19", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Table of Contents During the reporting period, the Company adopted Accounting Standards Update 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures (\u201cASU 2023-09\u201d).", "prior_accession": "0001410578-25-000373", "prior_url": "https://www.sec.gov/Archives/edgar/data/1923622/000141057825000373/pgim-20241231x10k.htm" }, { "id": "1dc9b783ecaa2d65", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "PACIFIC HEALTH CARE ORGANIZATION INC", "cik": 1138476, "ticker": "PFHO", "sic_desc": "Services", "size_tier": "small", "public_float": 3849120.0, "form": "10-K", "filed": "2026-03-18", "accession": "0001185185-26-000897", "filing_url": "https://www.sec.gov/Archives/edgar/data/1138476/000118518526000897/0001185185-26-000897-index.htm", "headline": "PACIFIC HEALTH CARE ORGANIZATION INC reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-19", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 364, "weakness_first_reported": "2025-03-19", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this assessment, management has concluded that our internal control over financial reporting is effective as of December 31, 2025, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements in accordance with US GAAP. This annual report does not include an attestation report of our registered public accounting firm regarding internal control over financial reporting. Management\u2019s report was not subject to attestation by our registered\u2026", "prior_accession": "0001185185-25-000193", "prior_url": "https://www.sec.gov/Archives/edgar/data/1138476/000118518525000193/pacifichco10k123124.htm" }, { "id": "2c8e26cc36af65b9", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Moleculin Biotech, Inc.", "cik": 1659617, "ticker": "MBRX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 9000000.0, "form": "10-K", "filed": "2026-03-18", "accession": "0001437749-26-008841", "filing_url": "https://www.sec.gov/Archives/edgar/data/1659617/000143774926008841/0001437749-26-008841-index.htm", "headline": "Moleculin Biotech, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As discussed in Note 2 to the consolidated financial statements, the Company has incurred an accumulated deficit of $206.0 million since inception and has not generated any revenue from operations. These conditions, along with other matters as set forth in Note 2, raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 2. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Change in accounting principle As discussed in\u2026", "prior_accession": "0001437749-25-013880", "prior_url": "https://www.sec.gov/Archives/edgar/data/1659617/000143774925013880/mbrx20241231c_10ka.htm" }, { "id": "9c21b69f642570e1", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "MCCORMICK & CO INC", "cik": 63754, "ticker": "MKC", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 19353507870.0, "form": "8-K", "filed": "2026-03-18", "accession": "0000063754-26-000177", "filing_url": "https://www.sec.gov/Archives/edgar/data/63754/000006375426000177/0000063754-26-000177-index.htm", "headline": "MCCORMICK & CO INC's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "78938deec25875e1", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "LifeMD, Inc.", "cik": 948320, "ticker": "LFMD", "sic_desc": "Services", "size_tier": "mid", "public_float": 512472017.0, "form": "8-K", "filed": "2026-03-18", "accession": "0001493152-26-011228", "filing_url": "https://www.sec.gov/Archives/edgar/data/948320/000149315226011228/0001493152-26-011228-index.htm", "headline": "LifeMD, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "cc80cdc2291f6280", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Koppers Holdings Inc.", "cik": 1315257, "ticker": "KOP", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 730600000.0, "form": "8-K/A", "filed": "2026-03-18", "accession": "0001315257-26-000017", "filing_url": "https://www.sec.gov/Archives/edgar/data/1315257/000131525726000017/0001315257-26-000017-index.htm", "headline": "Koppers Holdings Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e981b2b1c4fc6784", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "IMMERSION CORP", "cik": 1058811, "ticker": "IMMR", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 227763695.0, "form": "NT 10-Q", "filed": "2026-03-18", "accession": "0001193125-26-114246", "filing_url": "https://www.sec.gov/Archives/edgar/data/1058811/000119312526114246/0001193125-26-114246-index.htm", "headline": "IMMERSION CORP told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Immersion Corporation (the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended January 31, 2026 (the \u201cForm 10-Q\u201d), within the prescribed time period, without unreasonable effort or expense. On July 30, 2025, the Company filed a Form 12b-25 notifying the United States Securities and Exchange Commission (the \u201cSEC\u201d) that the Company would be unable to timely file its Annual Report on Form 10-K for the fiscal year ended April 30, 2025. On September 16, 2025 and December 16, 2025, the Company filed a Form 12b-25 notifying the SEC that the Company would be unable to timely file its Quarterly Reports on Form 10-Q for the fiscal quarters ended July 31, 2025\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Immersion Corporation (the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended January 31, 2026 (the \u201cForm 10-Q\u201d), within the prescribed time period, without unreasonable effort or expense. On July 30, 2025, the Company filed a Form 12b-25 notifying the United States Securities and Exchange Commission (the \u201cSEC\u201d) that the Company would be unable to timely file its Annual Report on Form 10-K for the fiscal year ended April 30, 2025. On September 16, 2025 and December 16, 2025, the Company filed a Form 12b-25 notifying the SEC that the Company would be unable to timely file its Quarterly Reports on Form 10-Q for the fiscal quarters ended July 31, 2025\u2026", "prior_accession": "", "prior_url": "" }, { "id": "5dde965ca06faffc", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Hyperfine, Inc.", "cik": 1833769, "ticker": "HYPR", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 46700000.0, "form": "10-K", "filed": "2026-03-18", "accession": "0001193125-26-114044", "filing_url": "https://www.sec.gov/Archives/edgar/data/1833769/000119312526114044/0001193125-26-114044-index.htm", "headline": "Hyperfine, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-03-17", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "If the Company is not able to obtain additional financing and/or substantially increase revenue from sales, in the longer term, it could result in a substantial doubt about the Company's ability to continue as a going concern. Management believes the net proceeds from the recent offering described under Note 9 \u2013 \u201cStockholders\u2019 Equity\u201d and the Company\u2019s anticipated revenue, provides an opportunity to continue as a going concern. If additional funding is required, the Company plans to obtain working capital from either debt or equity financings from the sale of common stock, preferred stock\u2026", "prior_accession": "0000950170-25-040281", "prior_url": "https://www.sec.gov/Archives/edgar/data/1833769/000095017025040281/hypr-20241231.htm" }, { "id": "d3a73eecda4de2b5", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "GoodRx Holdings, Inc.", "cik": 1809519, "ticker": "", "sic_desc": "Services", "size_tier": "mid", "public_float": 646300000.0, "form": "8-K", "filed": "2026-03-18", "accession": "0001809519-26-000059", "filing_url": "https://www.sec.gov/Archives/edgar/data/1809519/000180951926000059/0001809519-26-000059-index.htm", "headline": "GoodRx Holdings, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "PwC", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4fcb6b3e49d43a71", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "GIFTIFY, INC.", "cik": 1760233, "ticker": "GIFT", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 62527895.0, "form": "10-K", "filed": "2026-03-18", "accession": "0001493152-26-010887", "filing_url": "https://www.sec.gov/Archives/edgar/data/1760233/000149315226010887/0001493152-26-010887-index.htm", "headline": "GIFTIFY, INC. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-04-18", "prior_form": "10-K/A", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "We incurred operating losses and negative operating cash flows in 2025 and 2024. We have financed our working capital requirements through borrowings from various sources and the sale of our equity securities. As a result, management has concluded, and our independent registered public accounting firm has agreed with our conclusion that there is a substantial doubt regarding our ability to continue as a going concern for a period of at least 12 months beyond the filing of this Annual Report on Form 10-K. The report of our independent registered public accounting firm on our financial\u2026", "prior_accession": "0001641172-25-005415", "prior_url": "https://www.sec.gov/Archives/edgar/data/1760233/000164117225005415/form10-ka.htm" }, { "id": "d89b48da95f3d8a7", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Future FinTech Group Inc.", "cik": 1066923, "ticker": "FTFT", "sic_desc": "Business services", "size_tier": "small", "public_float": 12970000.0, "form": "10-K", "filed": "2026-03-18", "accession": "0001213900-26-030833", "filing_url": "https://www.sec.gov/Archives/edgar/data/1066923/000121390026030833/0001213900-26-030833-index.htm", "headline": "Future FinTech Group Inc. cited accounting standard ASU 2020-06 for the first time in this filing series", "evidence": { "adopted": [ "2020-06" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Early adoption is permitted for entities that have adopted the amendments in ASU 2020-06." ], "new_standards": [ "2020-06", "2024-03", "2024-04", "2025-01", "2025-03", "2025-04", "2025-05", "2025-11" ], "prior_filed": "2025-04-15", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Early adoption is permitted for entities that have adopted the amendments in ASU 2020-06.", "prior_accession": "0001213900-25-032096", "prior_url": "https://www.sec.gov/Archives/edgar/data/1066923/000121390025032096/ea0237306-10k_future.htm" }, { "id": "d624bfa5389f0370", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Everus Construction Group, Inc.", "cik": 2015845, "ticker": "", "sic_desc": "Construction", "size_tier": "large", "public_float": 2520000000.0, "form": "8-K/A", "filed": "2026-03-18", "accession": "0002015845-26-000012", "filing_url": "https://www.sec.gov/Archives/edgar/data/2015845/000201584526000012/0002015845-26-000012-index.htm", "headline": "Everus Construction Group, Inc. dismissed Deloitte and engaged KPMG", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Deloitte", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "KPMG", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c4c6fc1c028f72b6", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Estrella Immunopharma, Inc.", "cik": 1844417, "ticker": "ESLA", "sic_desc": "Biological products", "size_tier": "small", "public_float": 39971984.0, "form": "10-K", "filed": "2026-03-18", "accession": "0001213900-26-029357", "filing_url": "https://www.sec.gov/Archives/edgar/data/1844417/000121390026029357/0001213900-26-029357-index.htm", "headline": "Estrella Immunopharma, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2024-10-28", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Our recurring losses from operations, accumulated deficit, and need for additional financing to fund future operations, raise substantial doubt about our ability to continue as a going concern. Accordingly, our independent registered public accounting firm has included an explanatory paragraph in its report on our consolidated financial statements for the year ended December 31, 2025, expressing substantial doubt about our ability to continue as a going concern. To fund our operations, we recently completed a private placement between May and September 2025, receiving gross proceeds of\u2026", "prior_accession": "0001213900-24-091250", "prior_url": "https://www.sec.gov/Archives/edgar/data/1844417/000121390024091250/ea0218384-10ka1_estrella.htm" }, { "id": "daead5cd27674c62", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Estrella Immunopharma, Inc.", "cik": 1844417, "ticker": "ESLA", "sic_desc": "Biological products", "size_tier": "small", "public_float": 39971984.0, "form": "10-K", "filed": "2026-03-18", "accession": "0001213900-26-029357", "filing_url": "https://www.sec.gov/Archives/edgar/data/1844417/000121390026029357/0001213900-26-029357-index.htm", "headline": "Estrella Immunopharma, Inc. cited accounting standards ASU 2016-02, ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2016-02", "2023-09" ], "adoption_year_stated": 2022, "caveat": "The filing states this standard was adopted in 2022, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "Lease Effective July 1, 2022, the Company adopted ASU 2016-02, \u201cLeases\u201d (Topic 842), and elected the practical expedients that do not require the Company to reassess: (1) whether any expired or existing contracts are, or contain, leases, (2) lease classification for any expired or existing leases and (3) initial direct costs for any expired or existing leases.", "The provision for income taxes for the year ended December 31, 2025 and for the six-month transition period ended December 31, 2024 consisted of the following: For the year ended December 31, For the six months ended December 31, 2025 2024 Income tax expense Current income tax expense Federal $ \u2014 $ \u2014 State 838 63 Total $ 838 $ 63 Beginning in 2025, the Company adopted ASU 2023-09 on a prospective\u2026" ], "new_standards": [ "2016-02", "2023-06", "2023-09", "2024-03" ], "prior_filed": "2024-10-28", "prior_form": "10-K/A", "restates_existing_policy": true, "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." }, "quote": "Lease Effective July 1, 2022, the Company adopted ASU 2016-02, \u201cLeases\u201d (Topic 842), and elected the practical expedients that do not require the Company to reassess: (1) whether any expired or existing contracts are, or contain, leases, (2) lease classification for any expired or existing leases and (3) initial direct costs for any expired or existing leases.", "prior_accession": "0001213900-24-091250", "prior_url": "https://www.sec.gov/Archives/edgar/data/1844417/000121390024091250/ea0218384-10ka1_estrella.htm" }, { "id": "ead9661661877bb6", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "EBR Systems, Inc.", "cik": 1347123, "ticker": "NONE.", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 351000000.0, "form": "10-K", "filed": "2026-03-18", "accession": "0001214659-26-003451", "filing_url": "https://www.sec.gov/Archives/edgar/data/1347123/000121465926003451/0001214659-26-003451-index.htm", "headline": "EBR Systems, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-24", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "For the years ended December 31, 2025 and 2024, we incurred a net loss of $48.8 million and $40.8 million, respectively. During the years ended December 31, 2025 and 2024, we had negative cash flows from operations of $53.2 million and $41.2 million, respectively. As of December 31, 2025, we had working capital of $59.1 million and accumulated deficit of $402.2 million. These factors raise substantial doubt about our ability to continue as a going concern. Until we are able to generate consistent and sufficient revenue from sales of our WiSE CRT System, our ability to continue as a going\u2026", "prior_accession": "0001214659-25-004709", "prior_url": "https://www.sec.gov/Archives/edgar/data/1347123/000121465925004709/x32025010k.htm" }, { "id": "fe609bd0346e3a69", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Dogwood Therapeutics, Inc.", "cik": 1818844, "ticker": "DWTX", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 8092720.0, "form": "10-K", "filed": "2026-03-18", "accession": "0001104659-26-031061", "filing_url": "https://www.sec.gov/Archives/edgar/data/1818844/000110465926031061/0001104659-26-031061-index.htm", "headline": "Dogwood Therapeutics, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09 on a prospective basis for the fiscal year ended December 31, 2025." ], "new_standards": [ "2023-09", "2024-03", "2025-01", "2025-03" ], "prior_filed": "2025-03-31", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09 on a prospective basis for the fiscal year ended December 31, 2025.", "prior_accession": "0001558370-25-004167", "prior_url": "https://www.sec.gov/Archives/edgar/data/1818844/000155837025004167/dwtx-20241231x10k.htm" }, { "id": "fe846b95552fbeb5", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Datavault AI Inc.", "cik": 1682149, "ticker": "DVLT", "sic_desc": "Business services", "size_tier": "small", "public_float": 47524152.0, "form": "10-K", "filed": "2026-03-18", "accession": "0001104659-26-031280", "filing_url": "https://www.sec.gov/Archives/edgar/data/1682149/000110465926031280/0001104659-26-031280-index.htm", "headline": "Datavault AI Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Based on current liquidity levels and projected operating results, management believes the Company has sufficient liquidity to meet its obligations as they become due for at least twelve months from the issuance date of these consolidated financial statements. Accordingly, management has concluded that substantial doubt about the Company\u2019s ability to continue as a going concern has been alleviated. However, the Company\u2019s future capital requirements will depend on many factors, including the rate of revenue growth, gross margin performance, digital asset market conditions, and the timing and\u2026", "prior_accession": "0001410578-25-000600", "prior_url": "https://www.sec.gov/Archives/edgar/data/1682149/000141057825000600/dvlt-20241231x10k.htm" }, { "id": "38a8950dc54575bd", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Cyber Enviro-Tech, Inc.", "cik": 1935092, "ticker": "CETI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 13254041.0, "form": "8-K", "filed": "2026-03-18", "accession": "0001079973-26-000325", "filing_url": "https://www.sec.gov/Archives/edgar/data/1935092/000107997326000325/0001079973-26-000325-index.htm", "headline": "Cyber Enviro-Tech, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f1ef15312bad9846", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Concrete Leveling Systems Inc", "cik": 1414382, "ticker": "CLEV", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-03-18", "accession": "0001477932-26-001417", "filing_url": "https://www.sec.gov/Archives/edgar/data/1414382/000147793226001417/0001477932-26-001417-index.htm", "headline": "Concrete Leveling Systems Inc told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Additional time is required for the completion and review of the Company\u2019s financial statements and related disclosures.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Additional time is required for the completion and review of the Company\u2019s financial statements and related disclosures.", "prior_accession": "", "prior_url": "" }, { "id": "0c19e5062f330fe6", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "BlockchAIn Digital Infrastructure, Inc.", "cik": 2070542, "ticker": "", "sic_desc": "Commodity contracts brokers", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-18", "accession": "0001213900-26-030956", "filing_url": "https://www.sec.gov/Archives/edgar/data/2070542/000121390026030956/0001213900-26-030956-index.htm", "headline": "BlockchAIn Digital Infrastructure, Inc. dismissed its auditor and engaged Carr, Riggs & Ingram, LLC", "evidence": { "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Carr, Riggs & Ingram, LLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ed0734b3773022a3", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Accelerant Holdings", "cik": 1997350, "ticker": "ARX", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-18", "accession": "0001193125-26-113962", "filing_url": "https://www.sec.gov/Archives/edgar/data/1997350/000119312526113962/0001193125-26-113962-index.htm", "headline": "Accelerant Holdings's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d21a28cbaf727f2a", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Abacus Global Management, Inc.", "cik": 1814287, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 142281625.0, "form": "8-K", "filed": "2026-03-18", "accession": "0001628280-26-019440", "filing_url": "https://www.sec.gov/Archives/edgar/data/1814287/000162828026019440/0001628280-26-019440-index.htm", "headline": "Abacus Global Management, Inc. dismissed Grant Thornton and engaged KPMG", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "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", "successor_auditor": "KPMG", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "30ddb1e568120ed6", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "AEye, Inc.", "cik": 1818644, "ticker": "LIDR", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 20000000.0, "form": "10-K", "filed": "2026-03-18", "accession": "0001437749-26-008858", "filing_url": "https://www.sec.gov/Archives/edgar/data/1818644/000143774926008858/0001437749-26-008858-index.htm", "headline": "AEye, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Table of Contents Recently Adopted Accounting Pronouncements The Company adopted, ASU 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures, in the fourth quarter of 2025." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-02-24", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Table of Contents Recently Adopted Accounting Pronouncements The Company adopted, ASU 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures, in the fourth quarter of 2025.", "prior_accession": "0001437749-25-004906", "prior_url": "https://www.sec.gov/Archives/edgar/data/1818644/000143774925004906/aeye20241231_10k.htm" }, { "id": "2d4873fb3b44ca59", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "X4 Pharmaceuticals, Inc", "cik": 1501697, "ticker": "XFOR", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 96000000.0, "form": "10-K", "filed": "2026-03-17", "accession": "0001501697-26-000018", "filing_url": "https://www.sec.gov/Archives/edgar/data/1501697/000150169726000018/0001501697-26-000018-index.htm", "headline": "X4 Pharmaceuticals, Inc disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-03-26", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "All intercompany accounts and transactions have been eliminated. Liquidity The Company has evaluated whether there are certain conditions and events, considered in the aggregate, that raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date that the consolidated financial statements are issued. Although the Company has an approved drug product, licensing and sales of its drug product over the next 12 months will not be sufficient to fund its operating expenses. Since inception, the Company has incurred significant operating losses and\u2026", "prior_accession": "0001628280-25-014805", "prior_url": "https://www.sec.gov/Archives/edgar/data/1501697/000162828025014805/xfor-20241231.htm" }, { "id": "d614e539904afd9e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Veradigm Inc.", "cik": 1124804, "ticker": "", "sic_desc": "Services", "size_tier": "large", "public_float": 1014873676.0, "form": "NT 10-K", "filed": "2026-03-17", "accession": "0001193125-26-109475", "filing_url": "https://www.sec.gov/Archives/edgar/data/1124804/000119312526109475/0001193125-26-109475-index.htm", "headline": "Veradigm Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -14, "other_periodic_reports_filed": false, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d). The Company has determined that it is unable to file the 2025 Form 10-K within the prescribed time period provided by the applicable rules of the U.S. Securities and Exchange Commission (the \u201cSEC\u201d) without unreasonable effort and expense. On March 22, 2023, the Company\u2019s Board of Directors (the \u201cBoard\u201d), after discussion with management, reached a determination that the Company\u2019s consolidated financial statements and related disclosures as of and for the year ended December 31, 2021 included in its Annual\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d). The Company has determined that it is unable to file the 2025 Form 10-K within the prescribed time period provided by the applicable rules of the U.S. Securities and Exchange Commission (the \u201cSEC\u201d) without unreasonable effort and expense. On March 22, 2023, the Company\u2019s Board of Directors (the \u201cBoard\u201d), after discussion with management, reached a determination that the Company\u2019s consolidated financial statements and related disclosures as of and for the year ended December 31, 2021 included in its Annual\u2026", "prior_accession": "", "prior_url": "" }, { "id": "3c3a4cc27ad4e1d3", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Valneva SE", "cik": 1836564, "ticker": "VALN", "sic_desc": "Biological products", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-17", "accession": "0001628280-26-018808", "filing_url": "https://www.sec.gov/Archives/edgar/data/1836564/000162828026018808/0001628280-26-018808-index.htm", "headline": "Valneva SE reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-24", "prior_form": "20-F", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this evaluation, and as a result of the material weakness described below, management has concluded that the Company's internal control over financial reporting was not effective as of December 31, 2025. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement of our financial statements will not be prevented or detected on a timely basis. The Company did not design and\u2026", "prior_accession": "0001628280-25-014522", "prior_url": "https://www.sec.gov/Archives/edgar/data/1836564/000162828025014522/valn-20241231.htm" }, { "id": "c4c56f007187fc16", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ULTRALIFE CORP", "cik": 875657, "ticker": "ULBI", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 107463992.0, "form": "NT 10-K", "filed": "2026-03-17", "accession": "0001437749-26-008478", "filing_url": "https://www.sec.gov/Archives/edgar/data/875657/000143774926008478/0001437749-26-008478-index.htm", "headline": "ULTRALIFE CORP told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -14, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Ultralife Corporation (the \"Company\") is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, within the prescribed time period without unreasonable effort or expense. The Company's independent auditors require additional time for the completion of their internal documentation and review process to finalize the audit of the Company\u2019s financial statements and internal controls over financial reporting. This delay in filing is not the result of any disagreements with the Company\u2019s independent auditors on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. Management does not anticipate any\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Ultralife Corporation (the \"Company\") is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, within the prescribed time period without unreasonable effort or expense. The Company's independent auditors require additional time for the completion of their internal documentation and review process to finalize the audit of the Company\u2019s financial statements and internal controls over financial reporting. This delay in filing is not the result of any disagreements with the Company\u2019s independent auditors on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. Management does not anticipate any\u2026", "prior_accession": "", "prior_url": "" }, { "id": "0922ea146bb2b3ef", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "TruBridge, Inc.", "cik": 1169445, "ticker": "", "sic_desc": "Services", "size_tier": "mid", "public_float": 247987565.0, "form": "NT 10-K", "filed": "2026-03-17", "accession": "0001193125-26-110752", "filing_url": "https://www.sec.gov/Archives/edgar/data/1169445/000119312526110752/0001193125-26-110752-index.htm", "headline": "TruBridge, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": -14, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) was unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d) by March 16, 2026, the original due date for such filing, as a result of the identification of out-of-period errors of previously issued financial statements and the consequential need to complete certain related analyses. While conducting final procedures in connection with the preparation of the Company\u2019s financial statements for the fiscal year ended December 31, 2025 (\u201cFiscal Year 2025\u201d), the Company\u2019s management identified errors in the Company\u2019s previously issued consolidated financial statements, including for\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) was unable to file, without unreasonable effort or expense, its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d) by March 16, 2026, the original due date for such filing, as a result of the identification of out-of-period errors of previously issued financial statements and the consequential need to complete certain related analyses. While conducting final procedures in connection with the preparation of the Company\u2019s financial statements for the fiscal year ended December 31, 2025 (\u201cFiscal Year 2025\u201d), the Company\u2019s management identified errors in the Company\u2019s previously issued consolidated financial statements, including for\u2026", "prior_accession": "", "prior_url": "" }, { "id": "2661ae9e92906c8d", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Telesat Corp", "cik": 1845840, "ticker": "TSAT", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-17", "accession": "0001213900-26-028638", "filing_url": "https://www.sec.gov/Archives/edgar/data/1845840/000121390026028638/0001213900-26-028638-index.htm", "headline": "Telesat Corp disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-27", "prior_form": "20-F", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As such, there can be no assurance that these refinancing initiatives will be completed successfully. This material uncertainty, which relates solely to the upcoming Telesat Canada Debt maturities in December 2026, casts substantial doubt as to Telesat Canada\u2019s ability to meet its obligations as they come due. Accordingly, this material uncertainty raises substantial doubt for the Company in these consolidated financial statements. Should Telesat Canada not be able to refinance its debt obligations prior to maturity, these financial statements may require significant adjustments. Such\u2026", "prior_accession": "0001013762-25-002971", "prior_url": "https://www.sec.gov/Archives/edgar/data/1845840/000101376225002971/ea0229780-01.htm" }, { "id": "9de46448f8db780a", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Telesat Corp", "cik": 1845840, "ticker": "TSAT", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-17", "accession": "0001213900-26-028638", "filing_url": "https://www.sec.gov/Archives/edgar/data/1845840/000121390026028638/0001213900-26-028638-index.htm", "headline": "Telesat Corp reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-27", "prior_form": "20-F", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Until such time, management cannot conclude that the Company\u2019s ICFR is effective. While management believes that these remediation measures are appropriate and responsive to the identified material weakness, there can be no assurance that these efforts will fully remediate the material weakness or that additional material weaknesses will not be identified in the future. Auditor Attestation This Annual Report includes an attestation report of Telesat\u2019s independent registered public accounting firm regarding\u2026", "prior_accession": "0001013762-25-002971", "prior_url": "https://www.sec.gov/Archives/edgar/data/1845840/000101376225002971/ea0229780-01.htm" }, { "id": "87d91582cba7c2dc", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "SafeSpace Global Corp", "cik": 1584693, "ticker": "SSGC", "sic_desc": "Services", "size_tier": "small", "public_float": 33000000.0, "form": "10-Q", "filed": "2026-03-17", "accession": "0001493152-26-010534", "filing_url": "https://www.sec.gov/Archives/edgar/data/1584693/000149315226010534/0001493152-26-010534-index.htm", "headline": "SafeSpace Global Corp disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-12-15", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company now has significant working capital, however, we have a history of losses, an accumulated deficit, and have not generated cash from our operations to support a meaningful and ongoing business plan. It is management\u2019s opinion that these conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. In view of these matters, our ability to continue as a going concern is dependent upon the continuing marketing and sales of our product to achieve a level of profitability. We intend to finance our future development activities and our working capital\u2026", "prior_accession": "0001493152-25-027661", "prior_url": "https://www.sec.gov/Archives/edgar/data/1584693/000149315225027661/form10-q.htm" }, { "id": "69b184e3bb085366", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "STEM, INC.", "cik": 1758766, "ticker": "", "sic_desc": "Services", "size_tier": "mid", "public_float": 170200000.0, "form": "8-K", "filed": "2026-03-17", "accession": "0001758766-26-000031", "filing_url": "https://www.sec.gov/Archives/edgar/data/1758766/000175876626000031/0001758766-26-000031-index.htm", "headline": "STEM, INC. moved from Deloitte to RSM", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Deloitte", "predecessor_tier": "big_four", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "RSM", "successor_tier": "national", "tier_downgrade": true, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "31b6e23cecd0f2b9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "SPARTA COMMERCIAL SERVICES, INC.", "cik": 318299, "ticker": "SRCO", "sic_desc": "Business services", "size_tier": "small", "public_float": 8549999.0, "form": "NT 10-Q", "filed": "2026-03-17", "accession": "0001493152-26-010598", "filing_url": "https://www.sec.gov/Archives/edgar/data/318299/000149315226010598/0001493152-26-010598-index.htm", "headline": "SPARTA COMMERCIAL SERVICES, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is in the process of preparing and reviewing the financial and other information for its Form 10-Q report for the quarterly period ended January 31, 2026, and does not expect the report will be finalized for filing by the prescribed due date without unreasonable effort or expense. The Company needs additional time to complete its financial statements, as well as to have the report reviewed by its accountants and attorneys. The Company undertakes the responsibility to file such report no later than five days following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is in the process of preparing and reviewing the financial and other information for its Form 10-Q report for the quarterly period ended January 31, 2026, and does not expect the report will be finalized for filing by the prescribed due date without unreasonable effort or expense. The Company needs additional time to complete its financial statements, as well as to have the report reviewed by its accountants and attorneys. The Company undertakes the responsibility to file such report no later than five days following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "c6774ad57fb773a0", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Quantum Genesis AI Corp.", "cik": 1663038, "ticker": "QTZM", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-03-17", "accession": "0001477932-26-001371", "filing_url": "https://www.sec.gov/Archives/edgar/data/1663038/000147793226001371/0001477932-26-001371-index.htm", "headline": "Quantum Genesis AI Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the period ended January 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort and expense. Additional time is required for the completion and review of the Company\u2019s financial statements and related disclosures.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the period ended January 31, 2026 (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort and expense. Additional time is required for the completion and review of the Company\u2019s financial statements and related disclosures.", "prior_accession": "", "prior_url": "" }, { "id": "84f0695a5946e448", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Priority Technology Holdings, Inc.", "cik": 1653558, "ticker": "", "sic_desc": "Business services", "size_tier": "mid", "public_float": 241200000.0, "form": "8-K", "filed": "2026-03-17", "accession": "0001653558-26-000070", "filing_url": "https://www.sec.gov/Archives/edgar/data/1653558/000165355826000070/0001653558-26-000070-index.htm", "headline": "Priority Technology Holdings, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "EY", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "146f8160549f6d1b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Panamera Holdings Corp", "cik": 1620749, "ticker": "PHCI", "sic_desc": "Services", "size_tier": "small", "public_float": 11833500.0, "form": "NT 10-Q", "filed": "2026-03-17", "accession": "0001640334-26-000456", "filing_url": "https://www.sec.gov/Archives/edgar/data/1620749/000164033426000456/0001640334-26-000456-index.htm", "headline": "Panamera Holdings Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant could not complete the filing of its Quarterly Report on Form 10-Q for the quarter ended January 31, 2026 due to a delay in obtaining and compiling information required to be included in its Form 10-Q, which delay could not be eliminated by Registrant without unreasonable effort and expense. This delay did not allow time for the auditors to perform their review.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant could not complete the filing of its Quarterly Report on Form 10-Q for the quarter ended January 31, 2026 due to a delay in obtaining and compiling information required to be included in its Form 10-Q, which delay could not be eliminated by Registrant without unreasonable effort and expense. This delay did not allow time for the auditors to perform their review.", "prior_accession": "", "prior_url": "" }, { "id": "bc662869ab7de7ea", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Pacific Coast Oil Trust", "cik": 1538822, "ticker": "", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-17", "accession": "0001104659-26-029473", "filing_url": "https://www.sec.gov/Archives/edgar/data/1538822/000110465926029473/0001104659-26-029473-index.htm", "headline": "Pacific Coast Oil Trust's auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "69c958befd987d4d", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Oklo Inc.", "cik": 1849056, "ticker": "OKLO", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 7000000000.0, "form": "10-K", "filed": "2026-03-17", "accession": "0001628280-26-018698", "filing_url": "https://www.sec.gov/Archives/edgar/data/1849056/000162828026018698/0001628280-26-018698-index.htm", "headline": "Oklo Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-24", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 4, "weakness_days_reported": 1447, "weakness_first_reported": "2022-03-31", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our management concluded that our internal control over financial reporting was effective as of December 31, 2025. Changes in Internal Control over Financial Reporting In connection with our continued monitoring and maintenance of our control procedures as part of the implementation of Section 404 of the Sarbanes-Oxley Act of 2002, as amended, we continue to review, test, and improve the effectiveness of our internal controls. There have not been any changes in our internal control over financial reporting (as\u2026", "prior_accession": "0001628280-25-014490", "prior_url": "https://www.sec.gov/Archives/edgar/data/1849056/000162828025014490/oklo-20241231.htm" }, { "id": "15a98e055d61788e", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Ocean Power Technologies, Inc.", "cik": 1378140, "ticker": "OPTT", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 18700000.0, "form": "10-Q", "filed": "2026-03-17", "accession": "0001493152-26-010556", "filing_url": "https://www.sec.gov/Archives/edgar/data/1378140/000149315226010556/0001493152-26-010556-index.htm", "headline": "Ocean Power Technologies, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-12-15", "prior_form": "10-Q", "prior_state": "risk_factor_only", "prior_state_label": "Risk-factor language only", "registrant_changed_from": null, "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." }, "quote": "These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company\u2019s operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. The accompanying consolidated financial statements have been prepared on a basis which assumes the Company is a going concern and do not include any adjustments to reflect the possible future effects on the recoverability and classification of\u2026", "prior_accession": "0001493152-25-027644", "prior_url": "https://www.sec.gov/Archives/edgar/data/1378140/000149315225027644/form10-q.htm" }, { "id": "daef0fbc60343dcd", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "New Fortress Energy Inc.", "cik": 1749723, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 2274600000.0, "form": "8-K", "filed": "2026-03-17", "accession": "0001749723-26-000008", "filing_url": "https://www.sec.gov/Archives/edgar/data/1749723/000174972326000008/0001749723-26-000008-index.htm", "headline": "New Fortress Energy Inc. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7765e7629826e3ff", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "New Fortress Energy Inc.", "cik": 1749723, "ticker": "NFE", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 2274600000.0, "form": "NT 10-K", "filed": "2026-03-17", "accession": "0001749723-26-000011", "filing_url": "https://www.sec.gov/Archives/edgar/data/1749723/000174972326000011/0001749723-26-000011-index.htm", "headline": "New Fortress Energy Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -14, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is working diligently and plans to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) as soon as practicable. As reported in Item 4.02 of its Current Report on Form 8-K dated March 17, 2026 (the \"Form 8-K\"), the Audit Committee of the Board of Directors concluded that the Company's previously issued financial statements for the years ended December 31, 2024 and 2023 included in the Company's Annual Report on Form 10-K/A for the fiscal year ended December 31, 2024, filed on June 30, 2025, and each of the Company's previously issued financial statements included in its Quarterly Reports on Form 10-Q as of and for each of the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is working diligently and plans to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) as soon as practicable. As reported in Item 4.02 of its Current Report on Form 8-K dated March 17, 2026 (the \"Form 8-K\"), the Audit Committee of the Board of Directors concluded that the Company's previously issued financial statements for the years ended December 31, 2024 and 2023 included in the Company's Annual Report on Form 10-K/A for the fiscal year ended December 31, 2024, filed on June 30, 2025, and each of the Company's previously issued financial statements included in its Quarterly Reports on Form 10-Q as of and for each of the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "0d9f67417a962817", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Navitas Semiconductor Corp", "cik": 1821769, "ticker": "NVTS", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 1177000000.0, "form": "8-K", "filed": "2026-03-17", "accession": "0001104659-26-029469", "filing_url": "https://www.sec.gov/Archives/edgar/data/1821769/000110465926029469/0001104659-26-029469-index.htm", "headline": "Navitas Semiconductor Corp's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0f3fdc312fda3acc", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "NWPX Infrastructure, Inc.", "cik": 1001385, "ticker": "NWPX", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 345346358.0, "form": "8-K", "filed": "2026-03-17", "accession": "0001437749-26-008601", "filing_url": "https://www.sec.gov/Archives/edgar/data/1001385/000143774926008601/0001437749-26-008601-index.htm", "headline": "NWPX Infrastructure, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2ba0e3a11e4f8897", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "NORTHERN MINERALS & EXPLORATION LTD.", "cik": 1415744, "ticker": "NMEX", "sic_desc": "Mining", "size_tier": "small", "public_float": 1563000.0, "form": "10-Q", "filed": "2026-03-17", "accession": "0001437749-26-008476", "filing_url": "https://www.sec.gov/Archives/edgar/data/1415744/000143774926008476/0001437749-26-008476-index.htm", "headline": "NORTHERN MINERALS & EXPLORATION LTD. cited accounting standard ASU 2023-08 for the first time in this filing series", "evidence": { "adopted": [ "2023-08" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-08 effective January 1, 2025." ], "new_standards": [ "2023-08" ], "prior_filed": "2025-12-15", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-08 effective January 1, 2025.", "prior_accession": "0001437749-25-037820", "prior_url": "https://www.sec.gov/Archives/edgar/data/1415744/000143774925037820/nmex20251031_10q.htm" }, { "id": "8f74e39e79ab9d29", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Mechanics Bancorp", "cik": 1518715, "ticker": "MCHB", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 238000000.0, "form": "NT 10-K", "filed": "2026-03-17", "accession": "0001518715-26-000027", "filing_url": "https://www.sec.gov/Archives/edgar/data/1518715/000151871526000027/0001518715-26-000027-index.htm", "headline": "Mechanics Bancorp filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": -14, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Mechanics Bancorp (the \u201cCompany\u201d) filed its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cForm 10-K\u201d) at approximately 9:45 p.m EDT on March 16, 2026, after the prescribed date and time of March 16, 2026 at 5:30 p.m. The Company was unable to timely file its Form 10-K, without unreasonable effort or expense, because it required additional time to provide certain documentation needed to complete the audit for the period ended December 31, 2025 and the Company\u2019s auditor needed time to review that documentation. As previously disclosed in its Current Report on Form 8-K filed with the U.S. Securities and Exchange Commission (the \u201cSEC\u201d) on September 2, 2025, the Company\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Mechanics Bancorp (the \u201cCompany\u201d) filed its Annual Report on Form 10-K for the period ended December 31, 2025 (the \u201cForm 10-K\u201d) at approximately 9:45 p.m EDT on March 16, 2026, after the prescribed date and time of March 16, 2026 at 5:30 p.m. The Company was unable to timely file its Form 10-K, without unreasonable effort or expense, because it required additional time to provide certain documentation needed to complete the audit for the period ended December 31, 2025 and the Company\u2019s auditor needed time to review that documentation. As previously disclosed in its Current Report on Form 8-K filed with the U.S. Securities and Exchange Commission (the \u201cSEC\u201d) on September 2, 2025, the Company\u2026", "prior_accession": "", "prior_url": "" }, { "id": "2f6a7831f813d26d", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Mechanics Bancorp", "cik": 1518715, "ticker": "MCHB", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 238000000.0, "form": "10-K", "filed": "2026-03-17", "accession": "0001518715-26-000026", "filing_url": "https://www.sec.gov/Archives/edgar/data/1518715/000151871526000026/0001518715-26-000026-index.htm", "headline": "Mechanics Bancorp reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-07", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Remediation efforts are generally time-consuming and require financial and operational resources. If our management concludes that our internal control over financial reporting is not effective, such a determination could adversely affect investor confidence in the Company. We may ultimately write off goodwill and other intangible assets resulting from business combinations. Goodwill is initially recorded at fair value and is not amortized but is reviewed at least annually or more frequently if events or changes\u2026", "prior_accession": "0001518715-25-000026", "prior_url": "https://www.sec.gov/Archives/edgar/data/1518715/000151871525000026/hmst-20241231.htm" }, { "id": "be2a3f349c5070a1", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "McEwen Inc.", "cik": 314203, "ticker": "MUX", "sic_desc": "Mining", "size_tier": "mid", "public_float": 519882572.0, "form": "NT 10-K", "filed": "2026-03-17", "accession": "0001104659-26-028703", "filing_url": "https://www.sec.gov/Archives/edgar/data/314203/000110465926028703/0001104659-26-028703-index.htm", "headline": "McEwen Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -14, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Under the circumstances, the Registrant may submit a written request to the Securities and Exchange Commission to adjust the filing submission date of the Form 10-K to March 16, 2026, pursuant to Rule 13 of Regulation S-T, as a precautionary matter to ensure that it remains timely in its periodic filings under the Securities Exchange Act of 1934, as amended.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Under the circumstances, the Registrant may submit a written request to the Securities and Exchange Commission to adjust the filing submission date of the Form 10-K to March 16, 2026, pursuant to Rule 13 of Regulation S-T, as a precautionary matter to ensure that it remains timely in its periodic filings under the Securities Exchange Act of 1934, as amended.", "prior_accession": "", "prior_url": "" }, { "id": "406919d7c224b707", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Mag Magna Corp", "cik": 1949864, "ticker": "MGNC", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-03-17", "accession": "0001683168-26-001892", "filing_url": "https://www.sec.gov/Archives/edgar/data/1949864/000168316826001892/0001683168-26-001892-index.htm", "headline": "Mag Magna Corp told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "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." }, "quote": "Registrant anticipates that it will file the Quarterly Report no later than the fifth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "9b0fc39e218c844f", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Longeveron Inc.", "cik": 1721484, "ticker": "LGVN", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 16492155.0, "form": "10-K", "filed": "2026-03-17", "accession": "0001193125-26-110664", "filing_url": "https://www.sec.gov/Archives/edgar/data/1721484/000119312526110664/0001193125-26-110664-index.htm", "headline": "Longeveron Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-02-28", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "In the event we are unable to attain the financing needed, we will need to materially revise our current operational plan. We do not have sufficient cash to meet our minimum expenditure commitments for one year from the date these financial statements are available to be issued and therefore we need to raise additional funds to continue as a going concern. As a result, there is substantial doubt about our ability to continue as a going concern. Capital Raising Efforts As of December 31, 2025, we have sold\u2026", "prior_accession": "0000950170-25-029968", "prior_url": "https://www.sec.gov/Archives/edgar/data/1721484/000095017025029968/lgvn-20241231.htm" }, { "id": "babc6c3c41f7e80d", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Karat Packaging Inc.", "cik": 1758021, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 244136753.0, "form": "8-K", "filed": "2026-03-17", "accession": "0001758021-26-000012", "filing_url": "https://www.sec.gov/Archives/edgar/data/1758021/000175802126000012/0001758021-26-000012-index.htm", "headline": "Karat Packaging Inc. moved from PwC to BDO", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "PwC", "predecessor_tier": "big_four", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "BDO", "successor_tier": "national", "tier_downgrade": true, "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "27b4ed641750b2b0", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Kalaris Therapeutics, Inc.", "cik": 1754068, "ticker": "KLRS", "sic_desc": "Biological products", "size_tier": "small", "public_float": 58800000.0, "form": "10-K", "filed": "2026-03-17", "accession": "0001193125-26-110659", "filing_url": "https://www.sec.gov/Archives/edgar/data/1754068/000119312526110659/0001193125-26-110659-index.htm", "headline": "Kalaris Therapeutics, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-07", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "If we are unable to raise capital when needed or on acceptable terms, we could be forced to delay, reduce or eliminate our product development programs or commercialization efforts. \u2022 We have identified material weaknesses in our internal control over financial reporting and we may identify additional material weaknesses in the future or fail to maintain an effective system of internal control over financial reporting, which may result in material misstatements of our financial statements. \u2022 We are early in our\u2026", "prior_accession": "0000950170-25-035143", "prior_url": "https://www.sec.gov/Archives/edgar/data/1754068/000095017025035143/alvr-20241231.htm" }, { "id": "1b7dd06e0e782e44", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "ImageneBio, Inc.", "cik": 1835579, "ticker": "IMA", "sic_desc": "Biological products", "size_tier": "small", "public_float": 51300000.0, "form": "8-K", "filed": "2026-03-17", "accession": "0001193125-26-110945", "filing_url": "https://www.sec.gov/Archives/edgar/data/1835579/000119312526110945/0001193125-26-110945-index.htm", "headline": "ImageneBio, Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "65e3ee07fdcdb638", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "INTELLIGENT PROTECTION MANAGEMENT CORP.", "cik": 1355839, "ticker": "IPM", "sic_desc": "Computer services", "size_tier": "small", "public_float": 31564517.0, "form": "10-K", "filed": "2026-03-17", "accession": "0001213900-26-029095", "filing_url": "https://www.sec.gov/Archives/edgar/data/1355839/000121390026029095/0001213900-26-029095-index.htm", "headline": "INTELLIGENT PROTECTION MANAGEMENT CORP. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-24", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 358, "weakness_first_reported": "2025-03-24", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our chief executive officer and chief financial officer evaluated the effectiveness of our internal control over financial reporting as of December 31, 2025, and based on that evaluation, management concluded that our internal control over financial reporting was effective as of December 31, 2025. The framework used by management in making that assessment was the criteria set forth in the document entitled \u201cInternal Control \u2013 Integrated Framework\u201d issued by the Committee of Sponsoring Organizations of the Treadway\u2026", "prior_accession": "0001013762-25-001600", "prior_url": "https://www.sec.gov/Archives/edgar/data/1355839/000101376225001600/ea0233784-10k_intelligent.htm" }, { "id": "fb8ab1a7cf0db003", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "IMA Tech", "cik": 1980295, "ticker": "IMAA", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-03-17", "accession": "0001980295-26-000022", "filing_url": "https://www.sec.gov/Archives/edgar/data/1980295/000198029526000022/0001980295-26-000022-index.htm", "headline": "IMA Tech told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "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." }, "quote": "Registrant anticipates that it will file the Quarterly Report no later than the fifth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "5232cb8319f7a3df", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Helio Corp /FL/", "cik": 1953988, "ticker": "HLEO", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 7515000.0, "form": "NT 10-Q", "filed": "2026-03-17", "accession": "0001213900-26-029110", "filing_url": "https://www.sec.gov/Archives/edgar/data/1953988/000121390026029110/0001213900-26-029110-index.htm", "headline": "Helio Corp /FL/ told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant\u2019s financial statements for the fiscal quarter ended January 31, 2026 are currently being reviewed by its independent registered public accounting firm, and such review has not been completed as of the date hereof. As a result, the Registrant has been unable to finalize its Form 10-Q within the prescribed time period without unreasonable effort or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant\u2019s financial statements for the fiscal quarter ended January 31, 2026 are currently being reviewed by its independent registered public accounting firm, and such review has not been completed as of the date hereof. As a result, the Registrant has been unable to finalize its Form 10-Q within the prescribed time period without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "32e7dece54fa7d98", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "HNO International, Inc.", "cik": 1342916, "ticker": "HNOI", "sic_desc": "Mining", "size_tier": "small", "public_float": 24419192.0, "form": "NT 10-Q", "filed": "2026-03-17", "accession": "0001342916-26-000012", "filing_url": "https://www.sec.gov/Archives/edgar/data/1342916/000134291626000012/0001342916-26-000012-index.htm", "headline": "HNO International, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant could not complete the filing of its Quarterly Report on Form 10-Q for the period ended January 31, 2026 due to a delay in obtaining and compiling information required to be included in its Form 10-Q, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant could not complete the filing of its Quarterly Report on Form 10-Q for the period ended January 31, 2026 due to a delay in obtaining and compiling information required to be included in its Form 10-Q, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "d071cbddbb28173f", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Gossamer Bio, Inc.", "cik": 1728117, "ticker": "GOSS", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 270800000.0, "form": "10-K", "filed": "2026-03-17", "accession": "0001728117-26-000017", "filing_url": "https://www.sec.gov/Archives/edgar/data/1728117/000172811726000017/0001728117-26-000017-index.htm", "headline": "Gossamer Bio, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-13", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company's Ability to Continue as a Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company has suffered recurring losses from operations and has stated that substantial doubt exists about the Company\u2019s ability to continue as a going concern. Management's evaluation of the events and conditions and management\u2019s plans regarding these matters are also described in Note 1. The consolidated financial statements do not include any adjustments\u2026", "prior_accession": "0001728117-25-000021", "prior_url": "https://www.sec.gov/Archives/edgar/data/1728117/000172811725000021/goss-20241231.htm" }, { "id": "04071224710c13fa", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Gitlab Inc.", "cik": 1653482, "ticker": "GTLB", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 6900000000.0, "form": "10-K", "filed": "2026-03-17", "accession": "0001628280-26-018731", "filing_url": "https://www.sec.gov/Archives/edgar/data/1653482/000162828026018731/0001628280-26-018731-index.htm", "headline": "Gitlab Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-21", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 4, "weakness_days_reported": 1439, "weakness_first_reported": "2022-04-08", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on that evaluation, management concluded that the Company's internal control over financial reporting was effective as of January 31, 2026. Our independent registered public accounting firm, KPMG LLP, who audited the consolidated financial statements included in this Annual Report on Form 10-K, issued an unqualified opinion on the effectiveness of the Company's internal control over financial reporting. KPMG LLP's report appears in Item 8 of this Annual Report on Form 10-K. Changes in Internal Control over\u2026", "prior_accession": "0001628280-25-014344", "prior_url": "https://www.sec.gov/Archives/edgar/data/1653482/000162828025014344/gtlb-20250131.htm" }, { "id": "2f2e9a5f9b4dfd9d", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Genius Sports Ltd", "cik": 1834489, "ticker": "GENI", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-17", "accession": "0001193125-26-110749", "filing_url": "https://www.sec.gov/Archives/edgar/data/1834489/000119312526110749/0001193125-26-110749-index.htm", "headline": "Genius Sports Ltd cited accounting standard ASU 2017-04 for the first time in this filing series", "evidence": { "adopted": [ "2017-04" ], "adoption_year_stated": 2018, "caveat": "The filing states this standard was adopted in 2018, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "The Company adopted ASU 2017-04 on January 1, 2018, which simplified the test for goodwill impairment." ], "new_standards": [ "2017-04", "2025-05", "2025-06" ], "prior_filed": "2025-03-14", "prior_form": "20-F", "restates_existing_policy": true, "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." }, "quote": "The Company adopted ASU 2017-04 on January 1, 2018, which simplified the test for goodwill impairment.", "prior_accession": "0000950170-25-039412", "prior_url": "https://www.sec.gov/Archives/edgar/data/1834489/000095017025039412/geni-20241231.htm" }, { "id": "c4b0004bf3ae5714", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Expion Energy, Inc.", "cik": 1894954, "ticker": "XPON", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6000000.0, "form": "10-K", "filed": "2026-03-17", "accession": "0001903596-26-000075", "filing_url": "https://www.sec.gov/Archives/edgar/data/1894954/000190359626000075/0001903596-26-000075-index.htm", "headline": "Expion360 Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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.", "formerly": "Expion360 Inc." }, "quote": "Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company suffered a net loss from operations and negative cash flows from operations, and has a net capital deficiency, each of which are factors that raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans to address these challenges are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.\u2026", "prior_accession": "0001903596-25-000220", "prior_url": "https://www.sec.gov/Archives/edgar/data/1894954/000190359625000220/xpon_10ka.htm" }, { "id": "973c21fc9964eddc", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "ELBIT SYSTEMS LTD", "cik": 1027664, "ticker": "ESLT", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-17", "accession": "0001027664-26-000005", "filing_url": "https://www.sec.gov/Archives/edgar/data/1027664/000102766426000005/0001027664-26-000005-index.htm", "headline": "ELBIT SYSTEMS LTD cited accounting standard ASU 2025-12 for the first time in this filing series", "evidence": { "adopted": [ "2025-12" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "See Note 18. 2.The Company early adopted FASB ASU 2025-12 (Codification Improvements) Issue 20, Clarify Guidance for the Transfer of Receivables from Contracts with Customers." ], "new_standards": [ "2025-05", "2025-06", "2025-09", "2025-10", "2025-11", "2025-12" ], "prior_filed": "2025-03-20", "prior_form": "20-F", "restates_existing_policy": false, "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." }, "quote": "See Note 18. 2.The Company early adopted FASB ASU 2025-12 (Codification Improvements) Issue 20, Clarify Guidance for the Transfer of Receivables from Contracts with Customers.", "prior_accession": "0001628280-25-013971", "prior_url": "https://www.sec.gov/Archives/edgar/data/1027664/000162828025013971/eslt-20241231.htm" }, { "id": "3de49b34b40a9055", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "DEFENSE TECHNOLOGIES INTERNATIONAL CORP.", "cik": 1533357, "ticker": "DTII", "sic_desc": "Mining", "size_tier": "small", "public_float": 194068.0, "form": "NT 10-Q", "filed": "2026-03-17", "accession": "0001477932-26-001369", "filing_url": "https://www.sec.gov/Archives/edgar/data/1533357/000147793226001369/0001477932-26-001369-index.htm", "headline": "DEFENSE TECHNOLOGIES INTERNATIONAL CORP. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant\u2019s financial statements for the quarterly period ended January 31, 2026 are currently being reviewed by its certifying auditors, which review has not been completed as of this date. This review must be completed in order to finalize the registrant\u2019s Form 10-Q for fiscal quarter ended January 31, 2026. Management has determined that the registrant will be unable to finalize the Form 10-Q and XBRL exhibit to the report prior to the filing deadline without unreasonable effort or expense. Management reasonably believes that it will be able to complete and file the Form 10-Q Quarterly Report for January 31, 2026 within the prescribed extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant\u2019s financial statements for the quarterly period ended January 31, 2026 are currently being reviewed by its certifying auditors, which review has not been completed as of this date. This review must be completed in order to finalize the registrant\u2019s Form 10-Q for fiscal quarter ended January 31, 2026. Management has determined that the registrant will be unable to finalize the Form 10-Q and XBRL exhibit to the report prior to the filing deadline without unreasonable effort or expense. Management reasonably believes that it will be able to complete and file the Form 10-Q Quarterly Report for January 31, 2026 within the prescribed extension period.", "prior_accession": "", "prior_url": "" }, { "id": "716c26d10fde3766", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Clene Inc.", "cik": 1822791, "ticker": "CLNN", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 40400000.0, "form": "10-K", "filed": "2026-03-17", "accession": "0001437749-26-008502", "filing_url": "https://www.sec.gov/Archives/edgar/data/1822791/000143774926008502/0001437749-26-008502-index.htm", "headline": "Clene Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-24", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "\u2026 key executives and to attract, train, retain, develop, and motivate qualified and highly skilled personnel. \u25cf Our business and operations have been affected by and could be materially and adversely affected in the future by the effects of health epidemics and pandemics, which could also cause material adverse effects on the business and operations of third parties on which we rely. \u25cf We have identified material weaknesses in our internal control over financial reporting. If we fail to remediate these material\u2026", "prior_accession": "0001437749-25-008956", "prior_url": "https://www.sec.gov/Archives/edgar/data/1822791/000143774925008956/clnn20241231_10k.htm" }, { "id": "c1821e52d093381a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Cencora, Inc.", "cik": 1140859, "ticker": "COR", "sic_desc": "Wholesale trade", "size_tier": "mega", "public_float": 37887695618.0, "form": "8-K", "filed": "2026-03-17", "accession": "0001104659-26-029039", "filing_url": "https://www.sec.gov/Archives/edgar/data/1140859/000110465926029039/0001104659-26-029039-index.htm", "headline": "Cencora, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0c72726a2de17114", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Bank7 Corp.", "cik": 1746129, "ticker": "BSVN", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 175326764.0, "form": "NT 10-K", "filed": "2026-03-17", "accession": "0001140361-26-009699", "filing_url": "https://www.sec.gov/Archives/edgar/data/1746129/000114036126009699/0001140361-26-009699-index.htm", "headline": "Bank7 Corp. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -14, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is not in a position to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) in a timely manner without unreasonable effort or expense due to technical difficulties experienced by the Company\u2019s SEC filing agent when attempting to file the Form 10-K. Based on current information, the Company expects it will be able to file the Form 10-K after 5:30 EST on March 16, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is not in a position to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cForm 10-K\u201d) in a timely manner without unreasonable effort or expense due to technical difficulties experienced by the Company\u2019s SEC filing agent when attempting to file the Form 10-K. Based on current information, the Company expects it will be able to file the Form 10-K after 5:30 EST on March 16, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "9ac474b9c551787e", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Bank7 Corp.", "cik": 1746129, "ticker": "BSVN", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 175326764.0, "form": "10-K", "filed": "2026-03-17", "accession": "0001140361-26-009657", "filing_url": "https://www.sec.gov/Archives/edgar/data/1746129/000114036126009657/0001140361-26-009657-index.htm", "headline": "Bank7 Corp. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-12", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Item 9A of this Annual Report on Form 10-K, management concluded that, as of December 31, 2025, our disclosure controls and procedures were not effective and we did not maintain effective internal control over financial reporting due to the material weaknesses identified in Item 9A of this Annual Report. The material weaknesses (more fully described in Item 9A of this Annual Report) relate to the failure to maintain effectively designed internal control over financial reporting in the following areas: \u2022 Deposit\u2026", "prior_accession": "0001140361-25-008438", "prior_url": "https://www.sec.gov/Archives/edgar/data/1746129/000114036125008438/ef20038927_10k.htm" }, { "id": "a09e1e27e6c45aaf", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Bally's Corp", "cik": 1747079, "ticker": "BALY", "sic_desc": "Services", "size_tier": "mid", "public_float": 285400000.0, "form": "NT 10-K", "filed": "2026-03-17", "accession": "0001747079-26-000016", "filing_url": "https://www.sec.gov/Archives/edgar/data/1747079/000174707926000016/0001747079-26-000016-index.htm", "headline": "Bally's Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -14, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Bally\u2019s Corporation, (the \u201cCompany\u201d) was unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period as additional time is necessary to complete the accounting and disclosures relating to the Company\u2019s transaction with Intralot S.A., including the completion of the audit of the Company's financial statements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Bally\u2019s Corporation, (the \u201cCompany\u201d) was unable to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period as additional time is necessary to complete the accounting and disclosures relating to the Company\u2019s transaction with Intralot S.A., including the completion of the audit of the Company's financial statements.", "prior_accession": "", "prior_url": "" }, { "id": "3555545a8c236671", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BRC Group Holdings, Inc.", "cik": 1464790, "ticker": "RILY", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 337100000.0, "form": "NT 10-K", "filed": "2026-03-17", "accession": "0001213900-26-029096", "filing_url": "https://www.sec.gov/Archives/edgar/data/1464790/000121390026029096/0001213900-26-029096-index.htm", "headline": "BRC Group Holdings, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": -14, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) by March 16, 2026, the required filing date, due to onboarding our new auditor late in September 2025, and subsequently filing our Quarterly Reports for the periods ended March 31, 2025, June 30, 2025 and September 30, 2025 between November 20, 2025 and January 14, 2026. The Company is working diligently to finalize its financial statements for the year ended December 31, 2025 and file the Annual Report as promptly as practical. 2\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the \u201cAnnual Report\u201d) by March 16, 2026, the required filing date, due to onboarding our new auditor late in September 2025, and subsequently filing our Quarterly Reports for the periods ended March 31, 2025, June 30, 2025 and September 30, 2025 between November 20, 2025 and January 14, 2026. The Company is working diligently to finalize its financial statements for the year ended December 31, 2025 and file the Annual Report as promptly as practical. 2\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b2fcf3f30365d979", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "8X8 INC /DE/", "cik": 1023731, "ticker": "EGHT", "sic_desc": "Services", "size_tier": "mid", "public_float": 281600000.0, "form": "8-K", "filed": "2026-03-17", "accession": "0001023731-26-000027", "filing_url": "https://www.sec.gov/Archives/edgar/data/1023731/000102373126000027/0001023731-26-000027-index.htm", "headline": "8X8 INC /DE/'s Chief Accounting Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "11ff3345a946daa4", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Zenas BioPharma, Inc.", "cik": 1953926, "ticker": "ZBIO", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 259300000.0, "form": "10-K", "filed": "2026-03-16", "accession": "0001104659-26-027964", "filing_url": "https://www.sec.gov/Archives/edgar/data/1953926/000110465926027964/0001104659-26-027964-index.htm", "headline": "Zenas BioPharma, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-11", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company's Ability to Continue as a Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company has suffered recurring losses from operations, expects to continue to incur operating losses and negative operating cash flows for the foreseeable future, and has stated that substantial doubt exists about the Company\u2019s ability to continue as a going concern. Management's evaluation of the events and conditions and management\u2019s plans regarding these\u2026", "prior_accession": "0001558370-25-002631", "prior_url": "https://www.sec.gov/Archives/edgar/data/1953926/000155837025002631/zbio-20241231x10k.htm" }, { "id": "153b72cea808c205", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Zenas BioPharma, Inc.", "cik": 1953926, "ticker": "ZBIO", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 259300000.0, "form": "10-K", "filed": "2026-03-16", "accession": "0001104659-26-027964", "filing_url": "https://www.sec.gov/Archives/edgar/data/1953926/000110465926027964/0001104659-26-027964-index.htm", "headline": "Zenas BioPharma, Inc. cited accounting standard ASU 2023-00 for the first time in this filing series", "evidence": { "adopted": [ "2023-00" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company adopted ASU 2023-009, Income Taxes (Topic 740): Improvements to Income Tax Disclosures on a prospective basis for the year ended December 31, 2025." ], "new_standards": [ "2023-00" ], "prior_filed": "2025-03-11", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-009, Income Taxes (Topic 740): Improvements to Income Tax Disclosures on a prospective basis for the year ended December 31, 2025.", "prior_accession": "0001558370-25-002631", "prior_url": "https://www.sec.gov/Archives/edgar/data/1953926/000155837025002631/zbio-20241231x10k.htm" }, { "id": "a669b3c62af258b6", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "WHIRLPOOL CORP /DE/", "cik": 106640, "ticker": "WHR", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 5419952977.0, "form": "8-K", "filed": "2026-03-16", "accession": "0000106640-26-000012", "filing_url": "https://www.sec.gov/Archives/edgar/data/106640/000010664026000012/0000106640-26-000012-index.htm", "headline": "WHIRLPOOL CORP /DE/'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2cf6516e31f4c9cf", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "VEON Ltd.", "cik": 1468091, "ticker": "VEON", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-16", "accession": "0001468091-26-000010", "filing_url": "https://www.sec.gov/Archives/edgar/data/1468091/000146809126000010/0001468091-26-000010-index.htm", "headline": "VEON Ltd. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-25", "prior_form": "20-F", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Due to the adverse effects of the ongoing war in Ukraine, including the potential nationalization of the Group\u2019s subsidiary in Ukraine, heightened geopolitical and sanction risks, potential breaches of loan covenants, and constrained liquidity resulting from limited access to capital markets, the Company previously concluded that substantial doubt existed as to its ability to continue as a going concern and the Company may be unable to realize its assets and discharge its liabilities in the normal course of business due to such material uncertainties. Management has taken actions to address\u2026", "prior_accession": "0001468091-25-000058", "prior_url": "https://www.sec.gov/Archives/edgar/data/1468091/000146809125000058/vip-20241231.htm" }, { "id": "2278737433fbf4a8", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "USANA HEALTH SCIENCES INC", "cik": 896264, "ticker": "USNA", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 499000000.0, "form": "10-K", "filed": "2026-03-16", "accession": "0000896264-26-000021", "filing_url": "https://www.sec.gov/Archives/edgar/data/896264/000089626426000021/0000896264-26-000021-index.htm", "headline": "USANA HEALTH SCIENCES INC changed its revenue recognition disclosure", "evidence": { "new_language": [ "Revenue from online product sales is recognized at the point in time when control of the promised good is transferred to the third-party shipping carrier.", "These offers, when accepted by customers, are treated as a reduction to the transaction price." ], "prior_filed": "2025-03-12", "prior_form": "10-K", "similarity": 0.261, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Revenue from online product sales is recognized at the point in time when control of the promised good is transferred to the third-party shipping carrier.", "prior_accession": "0000896264-25-000092", "prior_url": "https://www.sec.gov/Archives/edgar/data/896264/000089626425000092/usna-20241228.htm" }, { "id": "fb6da80119052632", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Stoke Therapeutics, Inc.", "cik": 1623526, "ticker": "STOK", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 592000000.0, "form": "10-K", "filed": "2026-03-16", "accession": "0001193125-26-108362", "filing_url": "https://www.sec.gov/Archives/edgar/data/1623526/000119312526108362/0001193125-26-108362-index.htm", "headline": "Stoke Therapeutics, Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Performance obligations are promises to transfer distinct goods or services to the customer.", "The consideration may include both fixed consideration and variable consideration." ], "prior_filed": "2025-03-18", "prior_form": "10-K", "similarity": 0.445, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Performance obligations are promises to transfer distinct goods or services to the customer.", "prior_accession": "0000950170-25-041170", "prior_url": "https://www.sec.gov/Archives/edgar/data/1623526/000095017025041170/stok-20241231.htm" }, { "id": "c2fca429e1b0ef19", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Quipt Home Medical Corp.", "cik": 1540013, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-16", "accession": "0001104659-26-027980", "filing_url": "https://www.sec.gov/Archives/edgar/data/1540013/000110465926027980/0001104659-26-027980-index.htm", "headline": "Quipt Home Medical Corp.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d806a3028982b18d", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Pangaea Logistics Solutions Ltd.", "cik": 1606909, "ticker": "PANL", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 243730000.0, "form": "10-K", "filed": "2026-03-16", "accession": "0001606909-26-000010", "filing_url": "https://www.sec.gov/Archives/edgar/data/1606909/000160690926000010/0001606909-26-000010-index.htm", "headline": "Pangaea Logistics Solutions Ltd. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-18", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 363, "weakness_first_reported": "2025-03-18", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Company as of December 31, 2025, and the results of its operations and its cash flows for the year then ended, in conformity with accounting principles generally accepted in the United States of America. Also, in our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in\u2026", "prior_accession": "0001606909-25-000097", "prior_url": "https://www.sec.gov/Archives/edgar/data/1606909/000160690925000097/panl-20241231.htm" }, { "id": "42cd94c5ff974b93", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "PCB BANCORP", "cik": 1423869, "ticker": "PCB", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 225100000.0, "form": "10-K", "filed": "2026-03-16", "accession": "0001423869-26-000006", "filing_url": "https://www.sec.gov/Archives/edgar/data/1423869/000142386926000006/0001423869-26-000006-index.htm", "headline": "PCB BANCORP reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-13", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "A material weakness is a deficiency or combination of deficiencies in internal control over financial reporting such that there is a reasonable possibility that a material misstatement of the annual or interim financial statements would not be prevented or detected on a timely basis. Management identified the following material weakness in the Company\u2019s internal control over financial reporting: The Company has not designed and maintained all applicable internal controls to ensure that unusual or infrequent\u2026", "prior_accession": "0001423869-25-000006", "prior_url": "https://www.sec.gov/Archives/edgar/data/1423869/000142386925000006/pcb-20241231.htm" }, { "id": "e6ef4f114a00a6ba", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Nano Dimension Ltd.", "cik": 1643303, "ticker": "NNDM", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 353300000.0, "form": "NT 10-K", "filed": "2026-03-16", "accession": "0001104659-26-028020", "filing_url": "https://www.sec.gov/Archives/edgar/data/1643303/000110465926028020/0001104659-26-028020-index.htm", "headline": "Nano Dimension Ltd. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -15, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense because of the circumstances described below. The Company ceased to qualify as a \u201cforeign private issuer\u201d as defined under Rule 3b-4 under the Securities Exchange Act of 1934 (the \u201cExchange Act\u201d) as of January 1, 2026, thereby becoming subject to the reporting obligations applicable to domestic issuers. The Annual Report is the Company\u2019s first annual report filing on Form 10-K pursuant to its Exchange Act reporting obligations. Because of the accelerated prescribed filing date, the Company\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) within the prescribed time period without unreasonable effort and expense because of the circumstances described below. The Company ceased to qualify as a \u201cforeign private issuer\u201d as defined under Rule 3b-4 under the Securities Exchange Act of 1934 (the \u201cExchange Act\u201d) as of January 1, 2026, thereby becoming subject to the reporting obligations applicable to domestic issuers. The Annual Report is the Company\u2019s first annual report filing on Form 10-K pursuant to its Exchange Act reporting obligations. Because of the accelerated prescribed filing date, the Company\u2026", "prior_accession": "", "prior_url": "" }, { "id": "bbef9ff78bf24b4f", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Microvast Holdings, Inc.", "cik": 1760689, "ticker": "MVST", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 683100000.0, "form": "10-K", "filed": "2026-03-16", "accession": "0001628280-26-018264", "filing_url": "https://www.sec.gov/Archives/edgar/data/1760689/000162828026018264/0001628280-26-018264-index.htm", "headline": "Microvast Holdings, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "We may be unable to continue as a going concern. In prior periods, we disclosed that substantial doubt as to our ability to continue as a going concern existed due to liquidity constraint and recurring operating losses. For the years ended December 31, 2025, 2024, and 2023, the Company incurred net losses of $29.2 million, $195.5 million, and $106.4 million, and generated cash flows from operating activities of $75.9 million, $2.8 million, and used cash flow in operating activities of $75.3 million, respectively. As of December 31, 2025, the Company had stockholders\u2019 equity of $410.5 million\u2026", "prior_accession": "0001760689-25-000010", "prior_url": "https://www.sec.gov/Archives/edgar/data/1760689/000176068925000010/mvst-20241231.htm" }, { "id": "3dd93fc84fb03652", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "MetroCity Bankshares, Inc.", "cik": 1747068, "ticker": "MCBS", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 564300000.0, "form": "10-K", "filed": "2026-03-16", "accession": "0001747068-26-000010", "filing_url": "https://www.sec.gov/Archives/edgar/data/1747068/000174706826000010/0001747068-26-000010-index.htm", "headline": "MetroCity Bankshares, Inc. cited accounting standard ASU 2022-02 for the first time in this filing series", "evidence": { "adopted": [ "2022-02" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "In January 2023, the Company adopted ASU 2022-02, \u201cFinancial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures\u201d, which eliminated the accounting guidance for troubled debt restructurings (\u201cTDRs\u201d) while enhancing disclosure requirements for certain loan refinancing and restructurings by creditors when a borrower is experiencing financial difficulty." ], "new_standards": [ "2016-13", "2022-02", "2023-01", "2023-07", "2023-09", "2024-03", "2025-08", "2025-09" ], "prior_filed": "2025-04-07", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "In January 2023, the Company adopted ASU 2022-02, \u201cFinancial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures\u201d, which eliminated the accounting guidance for troubled debt restructurings (\u201cTDRs\u201d) while enhancing disclosure requirements for certain loan refinancing and restructurings by creditors when a borrower is experiencing financial difficulty.", "prior_accession": "0001747068-25-000013", "prior_url": "https://www.sec.gov/Archives/edgar/data/1747068/000174706825000013/mcbs-20241231x10ka.htm" }, { "id": "4c6b3b686655b540", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "KINGSTONE COMPANIES, INC.", "cik": 33992, "ticker": "KINS", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 206834561.0, "form": "10-K", "filed": "2026-03-16", "accession": "0000033992-26-000013", "filing_url": "https://www.sec.gov/Archives/edgar/data/33992/000003399226000013/0000033992-26-000013-index.htm", "headline": "KINGSTONE COMPANIES, INC. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-18", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "The following material weakness has been identified and included in \u201cManagement\u2019s Annual Report on Internal Control over Financial Reporting\u201d: The Company identified a material weakness in internal control over financial reporting due to the lack of receiving a Service Organization Control (\"SOC\") 1 Type 2 report for their insurance premium quoting platform system and their general ledger system. Therefore, management cannot rely on the controls within these systems, including automated and manual process level\u2026", "prior_accession": "0000033992-25-000007", "prior_url": "https://www.sec.gov/Archives/edgar/data/33992/000003399225000007/kins-20241231.htm" }, { "id": "9d7c7f07116e5600", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Intrepid Potash, Inc.", "cik": 1421461, "ticker": "IPI", "sic_desc": "Mining", "size_tier": "mid", "public_float": 460000000.0, "form": "8-K", "filed": "2026-03-16", "accession": "0001104659-26-028565", "filing_url": "https://www.sec.gov/Archives/edgar/data/1421461/000110465926028565/0001104659-26-028565-index.htm", "headline": "Intrepid Potash, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "96d004bdc1bc4634", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "INVESTORS TITLE CO", "cik": 720858, "ticker": "ITIC", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 297745366.0, "form": "10-K", "filed": "2026-03-16", "accession": "0000720858-26-000011", "filing_url": "https://www.sec.gov/Archives/edgar/data/720858/000072085826000011/0000720858-26-000011-index.htm", "headline": "INVESTORS TITLE CO cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09 for the year ended December 31, 2025, on a retrospective basis, with no impact on its financial position or results of operations." ], "new_standards": [ "2023-09", "2024-03", "2025-06" ], "prior_filed": "2025-03-17", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09 for the year ended December 31, 2025, on a retrospective basis, with no impact on its financial position or results of operations.", "prior_accession": "0000720858-25-000007", "prior_url": "https://www.sec.gov/Archives/edgar/data/720858/000072085825000007/itic-20241231.htm" }, { "id": "53465b40fcec2adf", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Holley Inc.", "cik": 1822928, "ticker": "HLLY", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 155000000.0, "form": "10-K", "filed": "2026-03-16", "accession": "0001628280-26-018218", "filing_url": "https://www.sec.gov/Archives/edgar/data/1822928/000162828026018218/0001628280-26-018218-index.htm", "headline": "Holley Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-14", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 367, "weakness_first_reported": "2025-03-14", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "(a Delaware corporation) and subsidiaries (the \u201cCompany\u201d) as of December 31, 2025, based on criteria established in the 2013 Internal Control\u2014Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (\u201cCOSO\u201d). In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in the 2013 Internal Control\u2014Integrated Framework issued by COSO. We also have audited, in\u2026", "prior_accession": "0001437749-25-007614", "prior_url": "https://www.sec.gov/Archives/edgar/data/1822928/000143774925007614/hlly20241112_10k.htm" }, { "id": "8a06c9f520011429", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Helmerich & Payne, Inc.", "cik": 46765, "ticker": "HP", "sic_desc": "Mining", "size_tier": "large", "public_float": 4200000000.0, "form": "8-K", "filed": "2026-03-16", "accession": "0000046765-26-000020", "filing_url": "https://www.sec.gov/Archives/edgar/data/46765/000004676526000020/0000046765-26-000020-index.htm", "headline": "Helmerich & Payne, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "cf43b97bce958f65", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "HILLS BANCORPORATION", "cik": 732417, "ticker": "HBIA", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 598474647.0, "form": "NT 10-K", "filed": "2026-03-16", "accession": "0000732417-26-000011", "filing_url": "https://www.sec.gov/Archives/edgar/data/732417/000073241726000011/0000732417-26-000011-index.htm", "headline": "HILLS BANCORPORATION told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -15, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201c2025 Annual Report\u201d) within the time period prescribed because the Company is evaluating certain complex accounting and disclosure matters, and additional time is required to complete these evaluations and related disclosures and to finalize supporting documentation to complete our financial reporting. The Company\u2019s independent registered public accounting firm, Forvis Mazars, LLP, will then require time to complete the necessary procedures to issue its opinions on the consolidated financial statements and the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201c2025 Annual Report\u201d) within the time period prescribed because the Company is evaluating certain complex accounting and disclosure matters, and additional time is required to complete these evaluations and related disclosures and to finalize supporting documentation to complete our financial reporting. The Company\u2019s independent registered public accounting firm, Forvis Mazars, LLP, will then require time to complete the necessary procedures to issue its opinions on the consolidated financial statements and the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9c1da7629998e153", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "HEALTHY CHOICE WELLNESS CORP.", "cik": 1948864, "ticker": "HCWC", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 24400000.0, "form": "10-K", "filed": "2026-03-16", "accession": "0001493152-26-010208", "filing_url": "https://www.sec.gov/Archives/edgar/data/1948864/000149315226010208/0001493152-26-010208-index.htm", "headline": "HEALTHY CHOICE WELLNESS CORP. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-28", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Cash provided by operating activities was $1.0 million for the year ended December 31, 2025, compared to cash used in operating activities of $3.1 million for the year ended December 31, 2024 Management\u2019s Plans to Alleviate Substantial Doubt Management has developed and initiated several operational and financing plans to mitigate the conditions that raise substantial doubt. Operationally, the Company has engaged a third-party operations consultant to identify cost-saving opportunities, the recommendations of which have been implemented. Management is also evaluating the performance of\u2026", "prior_accession": "0001641172-25-001000", "prior_url": "https://www.sec.gov/Archives/edgar/data/1948864/000164117225001000/form10-k.htm" }, { "id": "1aed94dbe13db5c7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Genie Energy Ltd.", "cik": 1528356, "ticker": "GNE", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 512400000.0, "form": "NT 10-K", "filed": "2026-03-16", "accession": "0001437749-26-008430", "filing_url": "https://www.sec.gov/Archives/edgar/data/1528356/000143774926008430/0001437749-26-008430-index.htm", "headline": "Genie Energy Ltd. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": -15, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "As disclosed on the Company\u2019s Current Report on Form 8-K filed on March 12, 2026, on March 9, 2026, the Audit Committee of the Board of Directors of the Company in consultation with the Company\u2019s management concluded that the Company\u2019s previously issued financial statements for the years ended December 31, 2024 and December 31, 2023 contained in the Company\u2019s Annual Report on Form 10-K, and in the Company\u2019s previously issued unaudited condensed consolidated financial statements for each of the quarterly and year-to-date periods in 2024 and 2025 that were included in Forms 10-Q that were filed for the periods ended March 31, 2025, June 30, 2025 and September 30, 2025 (collectively, the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "As disclosed on the Company\u2019s Current Report on Form 8-K filed on March 12, 2026, on March 9, 2026, the Audit Committee of the Board of Directors of the Company in consultation with the Company\u2019s management concluded that the Company\u2019s previously issued financial statements for the years ended December 31, 2024 and December 31, 2023 contained in the Company\u2019s Annual Report on Form 10-K, and in the Company\u2019s previously issued unaudited condensed consolidated financial statements for each of the quarterly and year-to-date periods in 2024 and 2025 that were included in Forms 10-Q that were filed for the periods ended March 31, 2025, June 30, 2025 and September 30, 2025 (collectively, the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "a385806785f15bc3", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Fortune Brands Innovations, Inc.", "cik": 1519751, "ticker": "FBIN", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 8071063938.0, "form": "8-K", "filed": "2026-03-16", "accession": "0001193125-26-108647", "filing_url": "https://www.sec.gov/Archives/edgar/data/1519751/000119312526108647/0001193125-26-108647-index.htm", "headline": "Fortune Brands Innovations, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "446c08f4d30e2020", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "FiscalNote Holdings, Inc.", "cik": 1823466, "ticker": "NOTE", "sic_desc": "Business services", "size_tier": "mid", "public_float": 125540607.0, "form": "NT 10-K", "filed": "2026-03-16", "accession": "0001193125-26-108298", "filing_url": "https://www.sec.gov/Archives/edgar/data/1823466/000119312526108298/0001193125-26-108298-index.htm", "headline": "FiscalNote Holdings, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -15, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Form 12b-25 with the Securities and Exchange Commission (the \u201cSEC\u201d) to postpone the filing of its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) beyond March 16, 2026, the prescribed due date for such filing. The Company requires additional time to complete its preparation and review processes for the Form 10-K, including the Company\u2019s annual financial statements for the fiscal year ended December 31, 2025. As a result, the Company cannot, without unreasonable effort or expense, file its Form 10-K on or prior to the prescribed due date. The Company expects to file its Form 10-K on or before the fifteenth calendar day\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Form 12b-25 with the Securities and Exchange Commission (the \u201cSEC\u201d) to postpone the filing of its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) beyond March 16, 2026, the prescribed due date for such filing. The Company requires additional time to complete its preparation and review processes for the Form 10-K, including the Company\u2019s annual financial statements for the fiscal year ended December 31, 2025. As a result, the Company cannot, without unreasonable effort or expense, file its Form 10-K on or prior to the prescribed due date. The Company expects to file its Form 10-K on or before the fifteenth calendar day\u2026", "prior_accession": "", "prior_url": "" }, { "id": "dc42ca01529b9c38", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "DocGo Inc.", "cik": 1822359, "ticker": "DCGO", "sic_desc": "Services", "size_tier": "mid", "public_float": 286324968.0, "form": "10-K", "filed": "2026-03-16", "accession": "0001628280-26-018214", "filing_url": "https://www.sec.gov/Archives/edgar/data/1822359/000162828026018214/0001628280-26-018214-index.htm", "headline": "DocGo Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-02-27", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "While these plans carry meaningful inherent risk to operations and involve a significant number of steps and components, the Company\u2019s management and the Board of Directors have evaluated these conditions in totality and believe it is probable that, when implemented, the plans will be sufficient to alleviate substantial doubt about the Company\u2019s ability to continue as a going concern for the twelve months following the issuance date. Basis of Presentation The accompanying Consolidated Financial Statements have been prepared in accordance with generally accepted accounting principles in the\u2026", "prior_accession": "0001822359-25-000018", "prior_url": "https://www.sec.gov/Archives/edgar/data/1822359/000182235925000018/dcgo-20241231.htm" }, { "id": "07db43caca5f65b1", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Dell Technologies Inc.", "cik": 1571996, "ticker": "DELL", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 39200000000.0, "form": "10-K", "filed": "2026-03-16", "accession": "0001571996-26-000008", "filing_url": "https://www.sec.gov/Archives/edgar/data/1571996/000157199626000008/0001571996-26-000008-index.htm", "headline": "Dell Technologies Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-25", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 356, "weakness_first_reported": "2025-03-25", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "As a result of that evaluation, management has concluded that our internal control over financial reporting was effective as of January 30, 2026. The effectiveness of our internal control over financial reporting as of January 30, 2026 has been audited by PricewaterhouseCoopers LLP, our independent registered public accounting firm, as stated in their report, which is included in \u201cItem 8 \u2014 Financial Statements and Supplementary Data.\u201d Changes in Internal Control Over Financial Reporting We are in the process of an\u2026", "prior_accession": "0001571996-25-000034", "prior_url": "https://www.sec.gov/Archives/edgar/data/1571996/000157199625000034/dell-20250131.htm" }, { "id": "5f211ff2ef7426a2", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Coya Therapeutics, Inc.", "cik": 1835022, "ticker": "COYA", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 89422016.0, "form": "10-K", "filed": "2026-03-16", "accession": "0001193125-26-107281", "filing_url": "https://www.sec.gov/Archives/edgar/data/1835022/000119312526107281/0001193125-26-107281-index.htm", "headline": "Coya Therapeutics, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-28", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company follows the provisions of Financial Accounting Standards Board (\u201cFASB\u201d) Accounting Standards Codification (\u201cASC\u201d) Topic 205-40, Presentation of Financial Statements\u2014Going Concern, which requires management to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Company\u2019s ability to continue as a going concern for one year after the date that the financial statements are issued (or when applicable, one year after the date that the financial statements are available to be issued). The Company's cash and cash equivalents\u2026", "prior_accession": "0001193125-25-100816", "prior_url": "https://www.sec.gov/Archives/edgar/data/1835022/000119312525100816/d892593d10ka.htm" }, { "id": "94e0cac492c75e9b", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Consolidated Water Co. Ltd.", "cik": 928340, "ticker": "CWCO", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 449191481.0, "form": "10-K", "filed": "2026-03-16", "accession": "0001104659-26-028587", "filing_url": "https://www.sec.gov/Archives/edgar/data/928340/000110465926028587/0001104659-26-028587-index.htm", "headline": "Consolidated Water Co. Ltd. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-17", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 364, "weakness_first_reported": "2025-03-17", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Ltd. Opinion on Internal Control over Financial Reporting We have audited Consolidated Water Co. Ltd.'s (the \u201cCompany\u201d) internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in 2013. In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria\u2026", "prior_accession": "0001558370-25-003137", "prior_url": "https://www.sec.gov/Archives/edgar/data/928340/000155837025003137/cwco-20241231x10k.htm" }, { "id": "cae9c05f1ec91bf9", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Capital Bancorp Inc", "cik": 1419536, "ticker": "CBNK", "sic_desc": "National commercial banks", "size_tier": "mid", "public_float": 374600000.0, "form": "10-K", "filed": "2026-03-16", "accession": "0001419536-26-000073", "filing_url": "https://www.sec.gov/Archives/edgar/data/1419536/000141953626000073/0001419536-26-000073-index.htm", "headline": "Capital Bancorp Inc reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-17", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "\u2026 controls and procedures could have a material adverse effect on our results of operations, financial condition and stock price. As disclosed in Part II - Item 9A. Controls and Procedures, management has identified a material weakness in our internal control over financial reporting and, as a result, concluded that our internal control over financial reporting and our disclosure controls and procedures were not effective as of December 31, 2025. We are currently working to remediate the material weakness.\u2026", "prior_accession": "0001419536-25-000047", "prior_url": "https://www.sec.gov/Archives/edgar/data/1419536/000141953625000047/cbnk-20241231.htm" }, { "id": "a22af270a6a36670", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "California Resources Corp", "cik": 1609253, "ticker": "CRC", "sic_desc": "Mining", "size_tier": "large", "public_float": 3803313982.0, "form": "8-K", "filed": "2026-03-16", "accession": "0001609253-26-000079", "filing_url": "https://www.sec.gov/Archives/edgar/data/1609253/000160925326000079/0001609253-26-000079-index.htm", "headline": "California Resources Corp's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0a5c03991035b08d", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "CYPHERPUNK TECHNOLOGIES INC.", "cik": 1509745, "ticker": "CYPH", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 73500000.0, "form": "10-K", "filed": "2026-03-16", "accession": "0001104659-26-028566", "filing_url": "https://www.sec.gov/Archives/edgar/data/1509745/000110465926028566/0001104659-26-028566-index.htm", "headline": "CYPHERPUNK TECHNOLOGIES INC. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-26", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Item 9A. of this Annual Report. If we are not able to comply with the requirements of Section 404, if we are not able to adequately remediate the previously identified material weakness, or if we or our independent registered public accounting firm identify additional deficiencies in our internal control over financial reporting that are deemed to be material weaknesses, the market price of our common stock could decline and we could be subject to sanctions or investigations by Nasdaq, the SEC or other regulatory\u2026", "prior_accession": "0001410578-25-000454", "prior_url": "https://www.sec.gov/Archives/edgar/data/1509745/000141057825000454/lptx-20241231x10k.htm" }, { "id": "671346c62ce7c763", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CBAK Energy Technology, Inc.", "cik": 1117171, "ticker": "CBAT", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 107300000.0, "form": "NT 10-K", "filed": "2026-03-16", "accession": "0001213900-26-028333", "filing_url": "https://www.sec.gov/Archives/edgar/data/1117171/000121390026028333/0001213900-26-028333-index.htm", "headline": "CBAK Energy Technology, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -15, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "As a result, the registrant is unable to file its Annual Report on Form 10-K within the prescribed time period without unreasonable effort or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "As a result, the registrant is unable to file its Annual Report on Form 10-K within the prescribed time period without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "693d8e23970c94cb", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Bumble Inc.", "cik": 1830043, "ticker": "BMBL", "sic_desc": "Computer services", "size_tier": "large", "public_float": 1002420886.0, "form": "10-K", "filed": "2026-03-16", "accession": "0001830043-26-000027", "filing_url": "https://www.sec.gov/Archives/edgar/data/1830043/000183004326000027/0001830043-26-000027-index.htm", "headline": "Bumble Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-02-28", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company concluded that the adjustment is not material to its previously reported consolidated financial statements. In accordance with U.S. GAAP, management evaluated whether there are conditions and events, considered in the aggregate, that raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date the consolidated financial statements are issued. As of December 31, 2025, the Company had outstanding term loans under the Credit Agreement, which have a carrying value of $588.5 million, and mature on January 29, 2027. Based on the\u2026", "prior_accession": "0000950170-25-030151", "prior_url": "https://www.sec.gov/Archives/edgar/data/1830043/000095017025030151/bmbl-20241231.htm" }, { "id": "4b43a78ec93063a3", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Bumble Inc.", "cik": 1830043, "ticker": "BMBL", "sic_desc": "Computer services", "size_tier": "large", "public_float": 1002420886.0, "form": "10-K", "filed": "2026-03-16", "accession": "0001830043-26-000027", "filing_url": "https://www.sec.gov/Archives/edgar/data/1830043/000183004326000027/0001830043-26-000027-index.htm", "headline": "Bumble Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-28", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 381, "weakness_first_reported": "2025-02-28", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management, including our CEO and CFO, has assessed the effectiveness of our internal control over financial reporting as of December 31, 2025, based on the framework set forth in Internal Control-Integrated Framework(2013), issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Based on this assessment, management concluded that the Company's internal control over financial reporting was effective as of December 31, 2025. The effectiveness of our internal control over financial\u2026", "prior_accession": "0000950170-25-030151", "prior_url": "https://www.sec.gov/Archives/edgar/data/1830043/000095017025030151/bmbl-20241231.htm" }, { "id": "aac2cdee72cc70cf", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "BlueOne Technologies, Inc.", "cik": 1496690, "ticker": "BCRD", "sic_desc": "Business services", "size_tier": "small", "public_float": 18900000.0, "form": "8-K", "filed": "2026-03-16", "accession": "0001683168-26-001841", "filing_url": "https://www.sec.gov/Archives/edgar/data/1496690/000168316826001841/0001683168-26-001841-index.htm", "headline": "BlueOne Card, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.", "formerly": "BlueOne Card, Inc." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "82c151c16da414c8", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Blink Charging Co.", "cik": 1429764, "ticker": "BLNK", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 270806708.0, "form": "NT 10-K", "filed": "2026-03-16", "accession": "0001493152-26-010278", "filing_url": "https://www.sec.gov/Archives/edgar/data/1429764/000149315226010278/0001493152-26-010278-index.htm", "headline": "Blink Charging Co. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -15, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it will not be able to file its Annual Report on Form 10-K for its fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) by March 16, 2026, the original due date for such filing, without unreasonable effort or expense, due to delays in reporting matters included in the Form 10-K resulting primarily from additional time required for the Company to complete the documentation in the financial statement close process.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it will not be able to file its Annual Report on Form 10-K for its fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d) by March 16, 2026, the original due date for such filing, without unreasonable effort or expense, due to delays in reporting matters included in the Form 10-K resulting primarily from additional time required for the Company to complete the documentation in the financial statement close process.", "prior_accession": "", "prior_url": "" }, { "id": "259a5bacd23bdae2", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Blend Labs, Inc.", "cik": 1855747, "ticker": "BLND", "sic_desc": "Computer services", "size_tier": "mid", "public_float": 696500000.0, "form": "10-K", "filed": "2026-03-16", "accession": "0001855747-26-000016", "filing_url": "https://www.sec.gov/Archives/edgar/data/1855747/000185574726000016/0001855747-26-000016-index.htm", "headline": "Blend Labs, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-13", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the interim or annual financial statements will not be prevented or detected on a timely basis. We identified the following material weaknesses: \u2022We did not design and maintain effective controls over revenue recognition. Specifically, we did not design and maintain (i) effective controls over the accuracy and occurrence of\u2026", "prior_accession": "0001855747-25-000017", "prior_url": "https://www.sec.gov/Archives/edgar/data/1855747/000185574725000017/blnd-20241231.htm" }, { "id": "3bf16effd85292d8", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "BROWN FORMAN CORP", "cik": 14693, "ticker": "BF-B", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 19400000000.0, "form": "8-K", "filed": "2026-03-16", "accession": "0000014693-26-000012", "filing_url": "https://www.sec.gov/Archives/edgar/data/14693/000001469326000012/0000014693-26-000012-index.htm", "headline": "BROWN FORMAN CORP's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "36fa442518f539c3", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BGSF, INC.", "cik": 1474903, "ticker": "BGSF", "sic_desc": "Services", "size_tier": "small", "public_float": 65490985.0, "form": "NT 10-K", "filed": "2026-03-16", "accession": "0001474903-26-000018", "filing_url": "https://www.sec.gov/Archives/edgar/data/1474903/000147490326000018/0001474903-26-000018-index.htm", "headline": "BGSF, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -12, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) was unable, without unreasonable effort or expense, to file the Company\u2019s Annual Report on Form 10-K for the fiscal year ended December 28, 2025 (the \u201cForm 10-K\u201d) by March 13, 2026, the required filing due date, primarily due to delays associated with finalizing the presentation of continuing operations and discontinued operations and related disclosures in connection with the recent sale of the Company\u2019s Professional segment, which was consummated on September 8, 2025 (as previously disclosed in the Company\u2019s Current Report on Form 8-K filed by the Company with the Securities and Exchange Commission on September 12, 2025). The Company is working diligently to complete and\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) was unable, without unreasonable effort or expense, to file the Company\u2019s Annual Report on Form 10-K for the fiscal year ended December 28, 2025 (the \u201cForm 10-K\u201d) by March 13, 2026, the required filing due date, primarily due to delays associated with finalizing the presentation of continuing operations and discontinued operations and related disclosures in connection with the recent sale of the Company\u2019s Professional segment, which was consummated on September 8, 2025 (as previously disclosed in the Company\u2019s Current Report on Form 8-K filed by the Company with the Securities and Exchange Commission on September 12, 2025). The Company is working diligently to complete and\u2026", "prior_accession": "", "prior_url": "" }, { "id": "65ea72385c324c4d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BEYOND MEAT, INC.", "cik": 1655210, "ticker": "BYND", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 400000000.0, "form": "NT 10-K", "filed": "2026-03-16", "accession": "0001655210-26-000011", "filing_url": "https://www.sec.gov/Archives/edgar/data/1655210/000165521026000011/0001655210-26-000011-index.htm", "headline": "BEYOND MEAT, INC. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -15, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Beyond Meat, Inc., a Delaware corporation (the \u201cCompany\u201d), is unable to file its Annual Report on Form 10-K for its fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d), within the time period prescribed for such report without unreasonable effort or expense. As previously disclosed in its press release dated March 16, 2026, the Company requires additional time to complete a review and analysis related to its inventory balances, including amounts recorded for the provision of excess and obsolete inventory. The Company continues to work diligently to complete its fourth quarter and full year financial close procedures and has not yet made a determination regarding the potential impact on\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Beyond Meat, Inc., a Delaware corporation (the \u201cCompany\u201d), is unable to file its Annual Report on Form 10-K for its fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d), within the time period prescribed for such report without unreasonable effort or expense. As previously disclosed in its press release dated March 16, 2026, the Company requires additional time to complete a review and analysis related to its inventory balances, including amounts recorded for the provision of excess and obsolete inventory. The Company continues to work diligently to complete its fourth quarter and full year financial close procedures and has not yet made a determination regarding the potential impact on\u2026", "prior_accession": "", "prior_url": "" }, { "id": "8fef26fb6a06fc00", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Arena Group Holdings, Inc.", "cik": 894871, "ticker": "AREN", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 81343120.0, "form": "10-K", "filed": "2026-03-16", "accession": "0001628280-26-018153", "filing_url": "https://www.sec.gov/Archives/edgar/data/894871/000162828026018153/0001628280-26-018153-index.htm", "headline": "Arena Group Holdings, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Our consolidated financial statements do not include any adjustments that might be necessary if we are unable to continue as a going concern. In the year ended December 31, 2024, we disclosed that substantial doubt existed regarding our ability to continue as a going concern due to recurring losses, a working capital deficit, and limited liquidity. The previously disclosed working capital deficit existed due to the classification of our outstanding debt as a current liability and the accrual of several liabilities from discontinued operations (see Note 3 to the consolidated financial\u2026", "prior_accession": "0001641172-25-007916", "prior_url": "https://www.sec.gov/Archives/edgar/data/894871/000164117225007916/form10-ka.htm" }, { "id": "33d1f8f640f02414", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "AlTi Global, Inc.", "cik": 1838615, "ticker": "ALTI", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 453700000.0, "form": "NT 10-K", "filed": "2026-03-16", "accession": "0001628280-26-018215", "filing_url": "https://www.sec.gov/Archives/edgar/data/1838615/000162828026018215/0001628280-26-018215-index.htm", "headline": "AlTi Global, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -15, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its 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 and finalize its consolidated financial statements and related disclosures.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its 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 and finalize its consolidated financial statements and related disclosures.", "prior_accession": "", "prior_url": "" }, { "id": "4f84cbd667f2cda4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Airsculpt Technologies, Inc.", "cik": 1870940, "ticker": "AIRS", "sic_desc": "Services", "size_tier": "mid", "public_float": 79800000.0, "form": "NT 10-K", "filed": "2026-03-16", "accession": "0001870940-26-000007", "filing_url": "https://www.sec.gov/Archives/edgar/data/1870940/000187094026000007/0001870940-26-000007-index.htm", "headline": "Airsculpt Technologies, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -15, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its annual report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) by the March 16, 2026 filing deadline for accelerated filers (the \u201cAnnual Report Deadline\u201d). The Company requires additional time to finalize the Annual Report and related audited financial statements due to the classification of inter-company transactions and balances.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its annual report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) by the March 16, 2026 filing deadline for accelerated filers (the \u201cAnnual Report Deadline\u201d). The Company requires additional time to finalize the Annual Report and related audited financial statements due to the classification of inter-company transactions and balances.", "prior_accession": "", "prior_url": "" }, { "id": "e0187e3818ef6023", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "AEMETIS, INC", "cik": 738214, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 142100000.0, "form": "8-K", "filed": "2026-03-16", "accession": "0001437749-26-008426", "filing_url": "https://www.sec.gov/Archives/edgar/data/738214/000143774926008426/0001437749-26-008426-index.htm", "headline": "AEMETIS, INC dismissed RSM and engaged KPMG", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "RSM", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "KPMG", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "fd0f02d89eea3373", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "WASTE MANAGEMENT INC", "cik": 823768, "ticker": "WM", "sic_desc": "Transportation and utilities", "size_tier": "mega", "public_float": 92000000000.0, "form": "8-K", "filed": "2026-03-13", "accession": "0001104659-26-027703", "filing_url": "https://www.sec.gov/Archives/edgar/data/823768/000110465926027703/0001104659-26-027703-index.htm", "headline": "WASTE MANAGEMENT INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8a8ae817c93a761f", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Vaxart, Inc.", "cik": 72444, "ticker": "VXRT", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 150839206.0, "form": "10-K", "filed": "2026-03-13", "accession": "0001437749-26-008023", "filing_url": "https://www.sec.gov/Archives/edgar/data/72444/000143774926008023/0001437749-26-008023-index.htm", "headline": "Vaxart, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "filing body", "prior_filed": "2025-03-20", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Any of these actions could harm our business, results of operations and prospects. Based on management\u2019s current plan, we expect to have cash runway into the second quarter of 2027. Accordingly, management concluded that the conditions and events that previously raised substantial doubt about our ability to continue as a going concern have been alleviated. The accompanying consolidated financial statements have been prepared assuming that we will continue as a going concern, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of\u2026", "prior_accession": "0001437749-25-008572", "prior_url": "https://www.sec.gov/Archives/edgar/data/72444/000143774925008572/vxrt20241231_10k.htm" }, { "id": "4ce4353b2cec6041", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Upland Software, Inc.", "cik": 1505155, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 60200000.0, "form": "8-K", "filed": "2026-03-13", "accession": "0001505155-26-000009", "filing_url": "https://www.sec.gov/Archives/edgar/data/1505155/000150515526000009/0001505155-26-000009-index.htm", "headline": "Upland Software, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "EY", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d62abc8bfd518f23", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "USCB FINANCIAL HOLDINGS, INC.", "cik": 1901637, "ticker": "USCB", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 173000000.0, "form": "10-K", "filed": "2026-03-13", "accession": "0001562762-26-000027", "filing_url": "https://www.sec.gov/Archives/edgar/data/1901637/000156276226000027/0001562762-26-000027-index.htm", "headline": "USCB FINANCIAL HOLDINGS, INC. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted this ASU 2023-09 effective January 1, 2025; the adoption of this ASU did not have a material impact on the Company\u2019s consolidated financial statements." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-03-14", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted this ASU 2023-09 effective January 1, 2025; the adoption of this ASU did not have a material impact on the Company\u2019s consolidated financial statements.", "prior_accession": "0001562762-25-000043", "prior_url": "https://www.sec.gov/Archives/edgar/data/1901637/000156276225000043/uscb-20241231.htm" }, { "id": "8dd6af938630f734", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "US ENERGY CORP", "cik": 101594, "ticker": "BSIN", "sic_desc": "Mining", "size_tier": "small", "public_float": 19139919.0, "form": "10-K", "filed": "2026-03-13", "accession": "0001437749-26-008057", "filing_url": "https://www.sec.gov/Archives/edgar/data/101594/000143774926008057/0001437749-26-008057-index.htm", "headline": "US ENERGY CORP cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "INCOME TAXES Adoption of ASU 2023-09 The Company adopted Accounting Standards Update (ASU) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, effective January 1, 2025." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-03-13", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "INCOME TAXES Adoption of ASU 2023-09 The Company adopted Accounting Standards Update (ASU) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, effective January 1, 2025.", "prior_accession": "0001437749-25-007375", "prior_url": "https://www.sec.gov/Archives/edgar/data/101594/000143774925007375/useg20241231_10k.htm" }, { "id": "7a1fbe903900fff6", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Stagwell Inc", "cik": 876883, "ticker": "STGW", "sic_desc": "Services", "size_tier": "mid", "public_float": 594000000.0, "form": "10-K", "filed": "2026-03-13", "accession": "0000876883-26-000010", "filing_url": "https://www.sec.gov/Archives/edgar/data/876883/000087688326000010/0000876883-26-000010-index.htm", "headline": "Stagwell Inc reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-11", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 4, "weakness_days_reported": 1457, "weakness_first_reported": "2022-03-17", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management, with the participation of our CEO and CFO, conducted an evaluation of the effectiveness of internal control over financial reporting as of December 31, 2025, using the criteria set forth in Internal Control\u2014Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (\u201cCOSO\u201d). Based on this evaluation, management concluded that our internal control over financial reporting was effective as of December 31, 2025. The effectiveness of our internal control over\u2026", "prior_accession": "0000876883-25-000009", "prior_url": "https://www.sec.gov/Archives/edgar/data/876883/000087688325000009/stgw-20241231.htm" }, { "id": "0278bce0561f6d6e", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Sprout Social, Inc.", "cik": 1517375, "ticker": "SPT", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 1800000000.0, "form": "8-K", "filed": "2026-03-13", "accession": "0001517375-26-000019", "filing_url": "https://www.sec.gov/Archives/edgar/data/1517375/000151737526000019/0001517375-26-000019-index.htm", "headline": "Sprout Social, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6535e76cfa495b3d", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "SenesTech, Inc.", "cik": 1680378, "ticker": "SNES", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 19159000.0, "form": "10-K", "filed": "2026-03-13", "accession": "0001628280-26-017384", "filing_url": "https://www.sec.gov/Archives/edgar/data/1680378/000162828026017384/0001628280-26-017384-index.htm", "headline": "SenesTech, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-03-13", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Evaluation of the Company\u2019s Alleviation of Going Concern Description of the Matter: The Company\u2019s recurring losses from operations, negative cash flows, and accumulated deficit raised substantial doubt about its ability to continue as a going concern. As disclosed in Note 1 to the financial statements, the Company\u2019s ability to continue as a going concern was alleviated as a result of successfully completing equity raises during the year and management\u2019s significant assumptions and judgments related to forecasting future cash flows demonstrating a positive liquidity position. We identified the\u2026", "prior_accession": "0001628280-25-012408", "prior_url": "https://www.sec.gov/Archives/edgar/data/1680378/000162828025012408/snes-20241231.htm" }, { "id": "38822d0ced51af91", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Sachem Capital Corp.", "cik": 1682220, "ticker": "SACH", "sic_desc": "Real estate investment trusts", "size_tier": "mid", "public_float": 117700000.0, "form": "10-K", "filed": "2026-03-13", "accession": "0001682220-26-000014", "filing_url": "https://www.sec.gov/Archives/edgar/data/1682220/000168222026000014/0001682220-26-000014-index.htm", "headline": "Sachem Capital Corp. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 347, "weakness_first_reported": "2025-03-31", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "The COSO Framework summarizes each of the components of a company\u2019s internal control system, including (i) the control environment, (ii) risk assessment, (iii) control activities, (iv) information and communication, and (v) monitoring. Based on this evaluation, management concluded that our internal control over financial reporting was effective as of December 31, 2025. This Report does not include an attestation report of our independent registered public accounting firm regarding internal control over financial\u2026", "prior_accession": "0001410578-25-000587", "prior_url": "https://www.sec.gov/Archives/edgar/data/1682220/000141057825000587/sach-20241231x10k.htm" }, { "id": "a237e90395fc7a99", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "SANUWAVE Health, Inc.", "cik": 1417663, "ticker": "", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 233300000.0, "form": "8-K", "filed": "2026-03-13", "accession": "0001628280-26-017735", "filing_url": "https://www.sec.gov/Archives/edgar/data/1417663/000162828026017735/0001628280-26-017735-index.htm", "headline": "SANUWAVE Health, Inc. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6f5efd142e095db1", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "RideNow Group, Inc.", "cik": 1596961, "ticker": "RDNW", "sic_desc": "Services", "size_tier": "small", "public_float": 65500000.0, "form": "10-K", "filed": "2026-03-13", "accession": "0001596961-26-000015", "filing_url": "https://www.sec.gov/Archives/edgar/data/1596961/000159696126000015/0001596961-26-000015-index.htm", "headline": "RideNow Group, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-14", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 715, "weakness_first_reported": "2024-03-28", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Furthermore, the steps to remediate any material weakness, including the ones described in Part II, Item 9A \u201cControls and Procedures\u201d, could require additional remedial measures, including hiring additional personnel, which could be costly and time-consuming. If, when required in the future, we are again unable to assert that our internal control over financial reporting is effective, or if our independent registered public accounting firm is unable to express an unqualified opinion as to the effectiveness of our\u2026", "prior_accession": "0001596961-25-000024", "prior_url": "https://www.sec.gov/Archives/edgar/data/1596961/000159696125000024/rmbl-20241231.htm" }, { "id": "fb7b332fc195ae86", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "RED RIVER BANCSHARES INC", "cik": 1071236, "ticker": "RRBI", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 276100000.0, "form": "10-K", "filed": "2026-03-13", "accession": "0001071236-26-000027", "filing_url": "https://www.sec.gov/Archives/edgar/data/1071236/000107123626000027/0001071236-26-000027-index.htm", "headline": "RED RIVER BANCSHARES INC cited accounting standards ASU 2025-11, ASU 2025-12 for the first time in this filing series", "evidence": { "adopted": [ "2025-11", "2025-12" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Adoption of this ASU did not have an impact on the Company\u2019s consolidated financial statements. ASU No. 2025-11 Interim Reporting (Topic 270): Narrow-Scope Improvements.", "Adoption of this ASU did not have an impact on the Company\u2019s consolidated financial statements. ASU No. 2025-12 Codification Improvements." ], "new_standards": [ "2025-08", "2025-11", "2025-12" ], "prior_filed": "2025-03-14", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Adoption of this ASU did not have an impact on the Company\u2019s consolidated financial statements. ASU No. 2025-11 Interim Reporting (Topic 270): Narrow-Scope Improvements.", "prior_accession": "0001071236-25-000026", "prior_url": "https://www.sec.gov/Archives/edgar/data/1071236/000107123625000026/rrbi-20241231.htm" }, { "id": "e93cd0fae6c2ac2c", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Q/C TECHNOLOGIES, INC.", "cik": 1321834, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 3788000.0, "form": "8-K", "filed": "2026-03-13", "accession": "0001493152-26-010070", "filing_url": "https://www.sec.gov/Archives/edgar/data/1321834/000149315226010070/0001493152-26-010070-index.htm", "headline": "Q/C TECHNOLOGIES, INC. dismissed Stephano Slack LLC and engaged Grassi", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Stephano Slack LLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Grassi", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9bf5637e0f7a11ad", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "ProFrac Holding Corp.", "cik": 1881487, "ticker": "ACDC", "sic_desc": "Mining", "size_tier": "mid", "public_float": 154441917.0, "form": "10-K", "filed": "2026-03-13", "accession": "0001193125-26-106120", "filing_url": "https://www.sec.gov/Archives/edgar/data/1881487/000119312526106120/0001193125-26-106120-index.htm", "headline": "ProFrac Holding Corp. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-10", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0000950170-25-036251", "prior_url": "https://www.sec.gov/Archives/edgar/data/1881487/000095017025036251/acdc-20241231.htm" }, { "id": "054300f23e15cee4", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Princeton Bancorp, Inc.", "cik": 1913971, "ticker": "BPRN", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 164000000.0, "form": "10-K", "filed": "2026-03-13", "accession": "0001193125-26-106151", "filing_url": "https://www.sec.gov/Archives/edgar/data/1913971/000119312526106151/0001193125-26-106151-index.htm", "headline": "Princeton Bancorp, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Income taxes The Company adopted ASU No. 2023-09, \u201cIncome Taxes (Topic 740): Improvements to Income Tax Disclosures\u201d on January 1, 2025." ], "new_standards": [ "2016-13", "2023-06", "2023-09", "2025-08" ], "prior_filed": "2025-04-15", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "Income taxes The Company adopted ASU No. 2023-09, \u201cIncome Taxes (Topic 740): Improvements to Income Tax Disclosures\u201d on January 1, 2025.", "prior_accession": "0001193125-25-081338", "prior_url": "https://www.sec.gov/Archives/edgar/data/1913971/000119312525081338/d939245d10ka.htm" }, { "id": "31cc0f78e6c1dc69", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "OP Bancorp", "cik": 1722010, "ticker": "OPBK", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 157990000.0, "form": "10-K", "filed": "2026-03-13", "accession": "0001722010-26-000002", "filing_url": "https://www.sec.gov/Archives/edgar/data/1722010/000172201026000002/0001722010-26-000002-index.htm", "headline": "OP Bancorp cited accounting standards ASU 2024-02, ASU 2024-04 for the first time in this filing series", "evidence": { "adopted": [ "2024-02", "2024-04" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The following standard was adopted on January 1, 2025, but it did not have a material impact on the Company's Consolidated Financial Statements. \u2022ASU 2024-02, Codification Improvements - Amendments to Remove Reference to the Concepts Statements Accounting Pronouncements Adopted in 2026 The following standards were adopted on January 1, 2026, but they did not have a material impact on the\u2026", "\u2026 tements Accounting Pronouncements Adopted in 2026 The following standards were adopted on January 1, 2026, but they did not have a material impact on the Company's Consolidated Financial Statements: \u2022ASU 2024-04, Debt - Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments \u2022ASU 2025-05, Financial Instruments - Credit Losses (Topic 326):" ], "new_standards": [ "2024-02", "2024-03", "2024-04", "2025-05", "2025-08" ], "prior_filed": "2025-03-28", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The following standard was adopted on January 1, 2025, but it did not have a material impact on the Company's Consolidated Financial Statements. \u2022ASU 2024-02, Codification Improvements - Amendments to Remove Reference to the Concepts Statements Accounting Pronouncements Adopted in 2026 The following standards were adopted on January 1, 2026, but they did not have a material impact on the\u2026", "prior_accession": "0001628280-25-015428", "prior_url": "https://www.sec.gov/Archives/edgar/data/1722010/000162828025015428/opbk-20241231.htm" }, { "id": "212fa4fc23c48045", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ONE Group Hospitality, Inc.", "cik": 1399520, "ticker": "STKS", "sic_desc": "Restaurants", "size_tier": "mid", "public_float": 92651219.0, "form": "NT 10-K", "filed": "2026-03-13", "accession": "0001104659-26-027709", "filing_url": "https://www.sec.gov/Archives/edgar/data/1399520/000110465926027709/0001104659-26-027709-index.htm", "headline": "ONE Group Hospitality, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -15, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Form 10-K for the fiscal year ended December 28, 2025 (the \u201cForm 10-K\u201d) by March 13, 2026, the required filing date, due to a delay experienced by the Company in completing its financial statements and other disclosures in the Form 10-K. In particular, the Company requires additional time to complete the accounting and disclosures related to the valuation of the Company\u2019s intangible assets. As a result of the foregoing, the Company requires additional time to complete its required year-end reporting procedures.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Form 10-K for the fiscal year ended December 28, 2025 (the \u201cForm 10-K\u201d) by March 13, 2026, the required filing date, due to a delay experienced by the Company in completing its financial statements and other disclosures in the Form 10-K. In particular, the Company requires additional time to complete the accounting and disclosures related to the valuation of the Company\u2019s intangible assets. As a result of the foregoing, the Company requires additional time to complete its required year-end reporting procedures.", "prior_accession": "", "prior_url": "" }, { "id": "d215a621e5135c49", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Finance of America Companies Inc.", "cik": 1828937, "ticker": "FOA", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 143300000.0, "form": "10-K", "filed": "2026-03-13", "accession": "0001628280-26-017692", "filing_url": "https://www.sec.gov/Archives/edgar/data/1828937/000162828026017692/0001628280-26-017692-index.htm", "headline": "Finance of America Companies Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-05-20", "prior_form": "10-K/A", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 297, "weakness_first_reported": "2025-05-20", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on the COSO criteria. We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (\u201cPCAOB\u201d), the consolidated statements of financial condition of the Company as of December 31, 2025 and 2024, the related consolidated statements of operations, comprehensive income, equity, and cash flows for each of the years\u2026", "prior_accession": "0001828937-25-000032", "prior_url": "https://www.sec.gov/Archives/edgar/data/1828937/000182893725000032/foa-20241231.htm" }, { "id": "67b96814196e1404", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "FACT II Acquisition Corp.", "cik": 2028935, "ticker": "FACT", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 182559603.0, "form": "10-K", "filed": "2026-03-13", "accession": "0001213900-26-027657", "filing_url": "https://www.sec.gov/Archives/edgar/data/2028935/000121390026027657/0001213900-26-027657-index.htm", "headline": "FACT II Acquisition Corp. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": true, "caveat": "This is a blank-check company: the doubt is about completing a business combination within its permitted period, which every such company discloses. It describes the structure, not a trading business.", "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-27", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As discussed in Note 1 to the financial statements, if the Company is unable to raise additional funds to alleviate liquidity needs and complete a business combination by May 27, 2026, then the Company will cease all operations except for the purpose of liquidating. The date for mandatory liquidation and subsequent dissolution raises substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans regarding these matters are also described in Note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.\u2026", "prior_accession": "0001013762-25-003405", "prior_url": "https://www.sec.gov/Archives/edgar/data/2028935/000101376225003405/ea0234674-10k_fact2acq.htm" }, { "id": "242adc7b62ea9fe2", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Ernexa Therapeutics Inc.", "cik": 748592, "ticker": "ERNA", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 17500000.0, "form": "10-K", "filed": "2026-03-13", "accession": "0001493152-26-010102", "filing_url": "https://www.sec.gov/Archives/edgar/data/748592/000149315226010102/0001493152-26-010102-index.htm", "headline": "Ernexa Therapeutics Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-12", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 366, "weakness_first_reported": "2025-03-12", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this assessment, management, under the supervision and with the participation of our Chief Executive Officer and Senior Vice President of Finance, concluded that, as of December 31, 2025, our internal control over financial reporting was effective based on these criteria. Changes in Internal Control over Financial Reporting There was no change in our internal control over financial reporting during the most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect\u2026", "prior_accession": "0001493152-25-010051", "prior_url": "https://www.sec.gov/Archives/edgar/data/748592/000149315225010051/form10-k.htm" }, { "id": "5fdd9d23600da966", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "DIANA SHIPPING INC.", "cik": 1318885, "ticker": "DSX", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-13", "accession": "0001562762-26-000030", "filing_url": "https://www.sec.gov/Archives/edgar/data/1318885/000156276226000030/0001562762-26-000030-index.htm", "headline": "DIANA SHIPPING INC. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "filing body", "prior_filed": "2025-03-21", "prior_form": "20-F", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Indicators of impairment include, but are not limited to, significant deterioration in the investee\u2019s financial condition, adverse changes in its industry or market environment, or a decline in its ability to continue as a going concern. If an impairment is identified, the Company estimates the investment\u2019s fair value, and any difference between the carrying amount and fair value is recognized as an impairment loss in earnings. z) Contracts in entity\u2019s equity: The Company evaluates contracts that may be settled in the Company\u2019s common shares, including warrants and pre-funded warrants, under\u2026", "prior_accession": "0001562762-25-000050", "prior_url": "https://www.sec.gov/Archives/edgar/data/1318885/000156276225000050/dsx-20241231.htm" }, { "id": "753988f7c00a55b6", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CervoMed Inc.", "cik": 1053691, "ticker": "CRVO", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 91600000.0, "form": "10-K", "filed": "2026-03-13", "accession": "0001437749-26-008259", "filing_url": "https://www.sec.gov/Archives/edgar/data/1053691/000143774926008259/0001437749-26-008259-index.htm", "headline": "CervoMed Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-17", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company\u2019s ability to Continue as a Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has suffered recurring losses from operations and will be required to raise additional capital to fund operations. This raises substantial doubt about the Company's ability to continue as a going concern. Management's plans in regard to these matters also are described in Note 2. The financial statements do not include any adjustments that might result from the\u2026", "prior_accession": "0001437749-25-007829", "prior_url": "https://www.sec.gov/Archives/edgar/data/1053691/000143774925007829/crvo20241231_10k.htm" }, { "id": "6ca1a413fd500df4", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "COLONY BANKCORP INC", "cik": 711669, "ticker": "CBAN", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 275200000.0, "form": "10-K", "filed": "2026-03-13", "accession": "0000711669-26-000007", "filing_url": "https://www.sec.gov/Archives/edgar/data/711669/000071166926000007/0000711669-26-000007-index.htm", "headline": "COLONY BANKCORP INC cited accounting standard ASU 2025-08 for the first time in this filing series", "evidence": { "adopted": [ "2025-08" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "Effective October 1, 2025, the Company early adopted ASU 2025-08, Financial Instruments - Credit Losses (Topic 326): Purchased Loans, which amended the accounting for certain purchased financial assets." ], "new_standards": [ "2025-08" ], "prior_filed": "2025-03-14", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Effective October 1, 2025, the Company early adopted ASU 2025-08, Financial Instruments - Credit Losses (Topic 326): Purchased Loans, which amended the accounting for certain purchased financial assets.", "prior_accession": "0000711669-25-000046", "prior_url": "https://www.sec.gov/Archives/edgar/data/711669/000071166925000046/cban-20241231.htm" }, { "id": "73b65d5db6d77754", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "CHOICEONE FINANCIAL SERVICES INC", "cik": 803164, "ticker": "COFS", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 402400000.0, "form": "10-K", "filed": "2026-03-13", "accession": "0001193125-26-105046", "filing_url": "https://www.sec.gov/Archives/edgar/data/803164/000119312526105046/0001193125-26-105046-index.htm", "headline": "CHOICEONE FINANCIAL SERVICES INC cited accounting standard ASU 2025-08 for the first time in this filing series", "evidence": { "adopted": [ "2025-08" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09 on December 31, 2025 on a prospective basis. ASU 2025-08 Purchased Credit Deteriorated Loans In November 2025, the Financial Accounting Standards Board issued Accounting Standards Update (\u201cASU\u201d) 2025\u201108, Financial Instruments\u2014Credit Losses (Topic 326): Purchased Loans, which expands the use of the gross\u2011up method for recognizing expected credit losses on certain\u2026" ], "new_standards": [ "2025-08" ], "prior_filed": "2025-03-11", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09 on December 31, 2025 on a prospective basis. ASU 2025-08 Purchased Credit Deteriorated Loans In November 2025, the Financial Accounting Standards Board issued Accounting Standards Update (\u201cASU\u201d) 2025\u201108, Financial Instruments\u2014Credit Losses (Topic 326): Purchased Loans, which expands the use of the gross\u2011up method for recognizing expected credit losses on certain\u2026", "prior_accession": "0000950170-25-036839", "prior_url": "https://www.sec.gov/Archives/edgar/data/803164/000095017025036839/cofs-20241231.htm" }, { "id": "0f78c8f465dcaa29", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Blue Owl Real Estate Net Lease Trust", "cik": 1944366, "ticker": "", "sic_desc": "Real estate", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-03-13", "accession": "0001944366-26-000020", "filing_url": "https://www.sec.gov/Archives/edgar/data/1944366/000194436626000020/0001944366-26-000020-index.htm", "headline": "Blue Owl Real Estate Net Lease Trust cited accounting standard ASU 2016-12 for the first time in this filing series", "evidence": { "adopted": [ "2016-12" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "\u2026 ontrolling Interests Total Equity Balance at December 31, 2022 $ 434 $ \u2014 $ 14 $ 317 $ 744,852 $ 3,678 $ (13,212) $ 736,083 $ 293,567 $ 1,029,650 Cumulative-effect adjustment upon adoption of ASU 2016-12 (Note 2) \u2014 \u2014 \u2014 \u2014 \u2014 \u2014 (5,162) (5,162) (1,995) (7,157) Common shares issued 482 \u2014 32 701 1,245,790 \u2014 \u2014 1,247,005 \u2014 1,247,005 Offering costs \u2014 \u2014 \u2014 \u2014 (37,083) \u2014 \u2014 (37,083) \u2014 (37,083) Distribution\u2026" ], "new_standards": [ "2016-12", "2023-05", "2023-09", "2025-01", "2025-03" ], "prior_filed": "2025-03-13", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "\u2026 ontrolling Interests Total Equity Balance at December 31, 2022 $ 434 $ \u2014 $ 14 $ 317 $ 744,852 $ 3,678 $ (13,212) $ 736,083 $ 293,567 $ 1,029,650 Cumulative-effect adjustment upon adoption of ASU 2016-12 (Note 2) \u2014 \u2014 \u2014 \u2014 \u2014 \u2014 (5,162) (5,162) (1,995) (7,157) Common shares issued 482 \u2014 32 701 1,245,790 \u2014 \u2014 1,247,005 \u2014 1,247,005 Offering costs \u2014 \u2014 \u2014 \u2014 (37,083) \u2014 \u2014 (37,083) \u2014 (37,083) Distribution\u2026", "prior_accession": "0001944366-25-000041", "prior_url": "https://www.sec.gov/Archives/edgar/data/1944366/000194436625000041/osnl-20241231.htm" }, { "id": "d3701146c85049c5", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Black Rock Coffee Bar, Inc.", "cik": 2068577, "ticker": "", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-13", "accession": "0001628280-26-017737", "filing_url": "https://www.sec.gov/Archives/edgar/data/2068577/000162828026017737/0001628280-26-017737-index.htm", "headline": "Black Rock Coffee Bar, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "KPMG", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ca48bf8466a8d6c8", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "BestGofer Inc.", "cik": 1722556, "ticker": "BGFR", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-03-13", "accession": "0001722556-26-000004", "filing_url": "https://www.sec.gov/Archives/edgar/data/1722556/000172255626000004/0001722556-26-000004-index.htm", "headline": "BestGofer Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Subsidiary Revenue LHIS generates revenue primarily from home inspection services, which represent a single performance obligation that is satisfied at a point in time upon completion of the inspection and delivery of the inspection service to the customer.", "Revenue is recognized when the service has been performed and control of the service has transferred to the customer." ], "prior_filed": "2025-06-27", "prior_form": "10-K/A", "similarity": 0.317, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Subsidiary Revenue LHIS generates revenue primarily from home inspection services, which represent a single performance obligation that is satisfied at a point in time upon completion of the inspection and delivery of the inspection service to the customer.", "prior_accession": "0001139020-25-000194", "prior_url": "https://www.sec.gov/Archives/edgar/data/1722556/000113902025000194/bgof-20241130.htm" }, { "id": "21f88e717b5f413f", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Bank of Marin Bancorp", "cik": 1403475, "ticker": "BMRC", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 349000000.0, "form": "10-K", "filed": "2026-03-13", "accession": "0001403475-26-000018", "filing_url": "https://www.sec.gov/Archives/edgar/data/1403475/000140347526000018/0001403475-26-000018-index.htm", "headline": "Bank of Marin Bancorp reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-14", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management's Discussion of Financial Condition and Results of Operation, from the Affected Periods has been revised to reflect the corrected financial statements. Impact on Internal Controls over Financial Reporting See Item 9A, Controls and Procedures, for information related to the identified material weakness in internal control over financial reporting and the related remedial measures. Forward-Looking Statements This Annual Report on Form 10-K includes forward-looking statements within the meaning of Section\u2026", "prior_accession": "0001403475-25-000026", "prior_url": "https://www.sec.gov/Archives/edgar/data/1403475/000140347525000026/bmrc-20241231.htm" }, { "id": "5a948752e31a5ac2", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Amplify Energy Corp.", "cik": 1533924, "ticker": "", "sic_desc": "Mining", "size_tier": "mid", "public_float": 202100000.0, "form": "8-K/A", "filed": "2026-03-13", "accession": "0001104659-26-027245", "filing_url": "https://www.sec.gov/Archives/edgar/data/1533924/000110465926027245/0001104659-26-027245-index.htm", "headline": "Amplify Energy Corp. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Deloitte", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "be4ff11eabc706d4", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "reAlpha Tech Corp.", "cik": 1859199, "ticker": "AIRE", "sic_desc": "Real estate", "size_tier": "small", "public_float": 9894730.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001213900-26-026653", "filing_url": "https://www.sec.gov/Archives/edgar/data/1859199/000121390026026653/0001213900-26-026653-index.htm", "headline": "reAlpha Tech Corp. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Platform access represents a stand-ready performance obligation satisfied over time, and revenue is recognized ratably over the subscription term as customers simultaneously receive and consume the benefits of access to the platform.", "Consulting and implementation services are evaluated to determine whether they are distinct performance obligations." ], "prior_filed": "2025-05-13", "prior_form": "10-K/A", "similarity": 0.007, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Platform access represents a stand-ready performance obligation satisfied over time, and revenue is recognized ratably over the subscription term as customers simultaneously receive and consume the benefits of access to the platform.", "prior_accession": "0001213900-25-042783", "prior_url": "https://www.sec.gov/Archives/edgar/data/1859199/000121390025042783/ea0241998-10ka1_realpha.htm" }, { "id": "4d86a659d4567447", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Xenetic Biosciences, Inc.", "cik": 1534525, "ticker": "XBIO", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 5301818.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001683168-26-001737", "filing_url": "https://www.sec.gov/Archives/edgar/data/1534525/000168316826001737/0001683168-26-001737-index.htm", "headline": "Xenetic Biosciences, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-05-13", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern and Management\u2019s Plan Management evaluates whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date that the financial statements are issued. The Company has incurred substantial losses since its inception and expects to continue to incur operating losses in the near-term. The Company believes that its existing resources will be adequate to fund the Company\u2019s operations for a period of at least twelve months from the date of the issuance of these\u2026", "prior_accession": "0001683168-25-003493", "prior_url": "https://www.sec.gov/Archives/edgar/data/1534525/000168316825003493/xenetic_10ka2-123124.htm" }, { "id": "baf7b39bbde21a6a", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Wearable Devices Ltd.", "cik": 1887673, "ticker": "WLDS", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-12", "accession": "0001213900-26-026977", "filing_url": "https://www.sec.gov/Archives/edgar/data/1887673/000121390026026977/0001213900-26-026977-index.htm", "headline": "Wearable Devices Ltd. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "filing body", "prior_filed": "2025-03-20", "prior_form": "20-F", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "If we fail to meet or exceed such expectations for these or any other reasons, the market price of our securities could fall substantially, and we could face costly lawsuits, including securities class action suits. Our financial statements for the years ended December 31, 2023 and December 31, 2024 contained an explanatory paragraph regarding substantial doubt about our ability to continue as a going concern. If we have a going concern opinion in the future this could materially limit our ability to raise additional funds, which could prevent us from obtaining new financing on reasonable\u2026", "prior_accession": "0001213900-25-025602", "prior_url": "https://www.sec.gov/Archives/edgar/data/1887673/000121390025025602/ea0234654-20f_wearable.htm" }, { "id": "bd460da3fc1e5a5d", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "WEIS MARKETS INC", "cik": 105418, "ticker": "WMK", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 682000000.0, "form": "10-K", "filed": "2026-03-12", "accession": "0000105418-26-000024", "filing_url": "https://www.sec.gov/Archives/edgar/data/105418/000010541826000024/0000105418-26-000024-index.htm", "headline": "WEIS MARKETS INC reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-02-26", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Controls and Procedures In connection with the restatement of the financial statements and related disclosures for the year ended December 27, 2025, management re-evaluated the effectiveness of the Company\u2019s internal control over financial reporting and identified material weaknesses in the Company\u2019s internal control over financial reporting as of December 27, 2025, described in Part II, Item 9a. \u201cControl and Procedures\u201d of this Form 10-K. Table of Contents WEIS MARKETS, INC. TABLE OF CONTENTS FORM 10-K Page\u2026", "prior_accession": "0000105418-25-000014", "prior_url": "https://www.sec.gov/Archives/edgar/data/105418/000010541825000014/wmk-20241228x10k.htm" }, { "id": "150409da69d6bd80", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Volato Group, Inc.", "cik": 1853070, "ticker": "SOAR", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 11227045.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001628280-26-017343", "filing_url": "https://www.sec.gov/Archives/edgar/data/1853070/000162828026017343/0001628280-26-017343-index.htm", "headline": "Volato Group, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going concern, liquidity, and capital resources The Company has limited operating history, and although the Company has realized net income of approximately $5.2 million for the twelve months ended December 31, 2025, the Company has a working capital deficit of approximately $3.9 million and an accumulated deficit of approximately $100.8 million as of December 31, 2025. These above matters raise substantial doubt about the Company's ability to continue as a going concern. During the next twelve months, the Company intends to fund its operations through the issuance of financial instruments\u2026", "prior_accession": "0001628280-25-021051", "prior_url": "https://www.sec.gov/Archives/edgar/data/1853070/000162828025021051/soar-20241231.htm" }, { "id": "18bd91e760f2cbeb", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Vivid Seats Inc.", "cik": 1856031, "ticker": "SEAT", "sic_desc": "Services", "size_tier": "mid", "public_float": 438700000.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001193125-26-103023", "filing_url": "https://www.sec.gov/Archives/edgar/data/1856031/000119312526103023/0001193125-26-103023-index.htm", "headline": "Vivid Seats Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-12", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 5, "weakness_days_reported": 1458, "weakness_first_reported": "2022-03-15", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "GAAP. Management has evaluated, with the participation of our principal executive and principal financial officers, the effectiveness of our internal control over financial reporting as of December 31, 2025 based on the framework in Internal Control-Integrated Framework (2013), issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on such evaluation, management concluded that our internal control over financial reporting was effective as of December 31, 2025. Changes in Internal\u2026", "prior_accession": "0000950170-25-037612", "prior_url": "https://www.sec.gov/Archives/edgar/data/1856031/000095017025037612/seat-20241231.htm" }, { "id": "f468983210040cf8", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Unusual Machines, Inc.", "cik": 1956955, "ticker": "UMAC", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 197646688.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001683168-26-001730", "filing_url": "https://www.sec.gov/Archives/edgar/data/1956955/000168316826001730/0001683168-26-001730-index.htm", "headline": "Unusual Machines, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-27", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 350, "weakness_first_reported": "2025-03-27", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with policies or procedures may deteriorate. 43 Our management assessed the effectiveness of our internal control over financial reporting based on the parameters set forth above and has concluded that as of December 31, 2025, our internal control over financial reporting were effective to provide reasonable assurance\u2026", "prior_accession": "0001683168-25-001929", "prior_url": "https://www.sec.gov/Archives/edgar/data/1956955/000168316825001929/unusual_i10k-123124.htm" }, { "id": "d0a0d771c6187570", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Tonix Pharmaceuticals Holding Corp.", "cik": 1430306, "ticker": "TNXP", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 271370839.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001999371-26-005730", "filing_url": "https://www.sec.gov/Archives/edgar/data/1430306/000199937126005730/0001999371-26-005730-index.htm", "headline": "Tonix Pharmaceuticals Holding Corp. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-18", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 359, "weakness_first_reported": "2025-03-18", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "We conducted an evaluation of the effectiveness of internal control over financial reporting based on the framework in Internal Control \u2014 Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on this evaluation, our principal executive officer and principal financial officer conclude that, at December 31, 2025, our internal control over financial reporting was effective. This Annual Report does not include an attestation report by EisnerAmper LLP, our\u2026", "prior_accession": "0001999371-25-002786", "prior_url": "https://www.sec.gov/Archives/edgar/data/1430306/000199937125002786/tnxp-10k_123124.htm" }, { "id": "3c888f5728d62395", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "TerrAscend Corp.", "cik": 1778129, "ticker": "TSNDF", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "mid", "public_float": 235844793.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001193125-26-104092", "filing_url": "https://www.sec.gov/Archives/edgar/data/1778129/000119312526104092/0001193125-26-104092-index.htm", "headline": "TerrAscend Corp. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "filing body", "prior_filed": "2025-03-06", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "The Company had non-current assets by geography of: December 31, 2025 December 31, 2024 (In thousands) United States $ 446,748 $ 429,905 Canada 523 439 Total $ 447,271 $ 430,344 22. Capital management The Company\u2019s objective in managing capital is to ensure a sufficient liquidity position to safeguard the Company\u2019s ability to continue as a going concern in order to provide returns for shareholders and benefits for other stakeholders. In order to achieve this objective, the Company prepares a capital budget to manage its capital structure. The Company defines capital as borrowings, equity\u2026", "prior_accession": "0000950170-25-034600", "prior_url": "https://www.sec.gov/Archives/edgar/data/1778129/000095017025034600/tsndf-20241231.htm" }, { "id": "b08b2a58300d0283", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "TRANSACT TECHNOLOGIES INC", "cik": 1017303, "ticker": "TACT", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 33000000.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001140361-26-009238", "filing_url": "https://www.sec.gov/Archives/edgar/data/1017303/000114036126009238/0001140361-26-009238-index.htm", "headline": "TRANSACT TECHNOLOGIES INC no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-24", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001140361-25-010065", "prior_url": "https://www.sec.gov/Archives/edgar/data/1017303/000114036125010065/ef20039038_10k.htm" }, { "id": "b35decf1d0c234b7", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "TRANSACT TECHNOLOGIES INC", "cik": 1017303, "ticker": "TACT", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 33000000.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001140361-26-009238", "filing_url": "https://www.sec.gov/Archives/edgar/data/1017303/000114036126009238/0001140361-26-009238-index.htm", "headline": "TRANSACT TECHNOLOGIES INC changed its revenue recognition disclosure", "evidence": { "new_language": [ "In accordance with ASC 606, a performance obligation is a promise in a contract with a customer to transfer a distinct good or service to the customer.", "Some of our contracts with customers contain a single performance obligation, while other contracts contain multiple performance obligations (most commonly when contracts include a hardware product, software and extended warranties).", "A contract\u2019s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied." ], "prior_filed": "2025-03-24", "prior_form": "10-K", "similarity": 0.552, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "In accordance with ASC 606, a performance obligation is a promise in a contract with a customer to transfer a distinct good or service to the customer.", "prior_accession": "0001140361-25-010065", "prior_url": "https://www.sec.gov/Archives/edgar/data/1017303/000114036125010065/ef20039038_10k.htm" }, { "id": "90b3cc7518eb2ac0", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Smith Douglas Homes Corp.", "cik": 1982518, "ticker": "SDHC", "sic_desc": "Construction", "size_tier": "mid", "public_float": 206700000.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001628280-26-017245", "filing_url": "https://www.sec.gov/Archives/edgar/data/1982518/000162828026017245/0001628280-26-017245-index.htm", "headline": "Smith Douglas Homes Corp. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-21", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 356, "weakness_first_reported": "2025-03-21", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Despite our efforts, from time to time we may not be able to conclude that our internal control over financial reporting is effective as required by Section 404, as is the case in this Annual Report on Form 10-K, due to the material weakness identified and described below. Additionally, the material weakness in our internal control over financial reporting has resulted in our management being unable to conclude, and any additional material weakness in our internal control over financial reporting may in the future\u2026", "prior_accession": "0001982518-25-000007", "prior_url": "https://www.sec.gov/Archives/edgar/data/1982518/000198251825000007/sdhc-20241231.htm" }, { "id": "d723fc29614cb9f0", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Sleep Number Corp", "cik": 827187, "ticker": "SNBRQ", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 206568000.0, "form": "10-K", "filed": "2026-03-12", "accession": "0000827187-26-000014", "filing_url": "https://www.sec.gov/Archives/edgar/data/827187/000082718726000014/0000827187-26-000014-index.htm", "headline": "Sleep Number Corp said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-07", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern Considerations In accordance with ASC Topic 205-40, Going Concern, the Company\u2019s management evaluates whether there are certain conditions and events, considered in aggregate, that raise substantial doubt about the Company\u2019s ability to continue as a going concern. This evaluation includes considerations related to the Company\u2019s forecasted liquidity and cash consumption requirements for one year from the date of issuance of its consolidated financial statements included in this Annual Report on Form 10-K. Historically, the Company has relied principally on liquidity generated\u2026", "prior_accession": "0000827187-25-000018", "prior_url": "https://www.sec.gov/Archives/edgar/data/827187/000082718725000018/snbr-20241228.htm" }, { "id": "59b936cf1bbd7059", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Serve Robotics Inc. /DE/", "cik": 1832483, "ticker": "SERV", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 584900000.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001832483-26-000010", "filing_url": "https://www.sec.gov/Archives/edgar/data/1832483/000183248326000010/0001832483-26-000010-index.htm", "headline": "Serve Robotics Inc. /DE/ reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-02", "prior_form": "10-K/A", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 344, "weakness_first_reported": "2025-04-02", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Refer to Part II, Item 9A. \u201cControls and Procedures\u201d within this Annual Report on Form 10-K for a full discussion of the results of management\u2019s assessment. If we are unable to assert that our internal control over financial reporting is effective, we could lose investor confidence in the accuracy and completeness of financial reports, which would cause the price of our common stock to decline, and we may be subject to investigation or sanctions by the SEC. We are an emerging growth company and a smaller reporting\u2026", "prior_accession": "0001832483-25-000019", "prior_url": "https://www.sec.gov/Archives/edgar/data/1832483/000183248325000019/patr-20241231.htm" }, { "id": "53cdd8eea8ef7c14", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "SONIDA SENIOR LIVING, INC.", "cik": 1043000, "ticker": "SNDA", "sic_desc": "Services", "size_tier": "mid", "public_float": 164800000.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001043000-26-000009", "filing_url": "https://www.sec.gov/Archives/edgar/data/1043000/000104300026000009/0001043000-26-000009-index.htm", "headline": "SONIDA SENIOR LIVING, INC. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-17", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 4, "weakness_days_reported": 1427, "weakness_first_reported": "2022-04-15", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on the COSO criteria. We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated balance sheets of the Company as of December 31, 2025 and 2024, the related consolidated statements of operations, comprehensive loss, shareholders\u2019 equity (deficit), and cash flows for each of the\u2026", "prior_accession": "0001043000-25-000010", "prior_url": "https://www.sec.gov/Archives/edgar/data/1043000/000104300025000010/snda-20241231.htm" }, { "id": "86fa726e74248f69", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Freenome, Inc.", "cik": 2017526, "ticker": "FRNM", "sic_desc": "Services", "size_tier": "mid", "public_float": 91597500.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001140361-26-009262", "filing_url": "https://www.sec.gov/Archives/edgar/data/2017526/000114036126009262/0001140361-26-009262-index.htm", "headline": "Perceptive Capital Solutions Corp disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": true, "caveat": "This is a blank-check company: the doubt is about completing a business combination within its permitted period, which every such company discloses. It describes the structure, not a trading business.", "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-19", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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.", "formerly": "Perceptive Capital Solutions Corp" }, "quote": "As discussed in Note 1 to the consolidated financial statements, if the Company is unable to raise additional funds to alleviate liquidity needs and unable to complete a business combination by June 13, 2026, then the Company will cease all operations except for the purpose of liquidating. The liquidity condition and date for mandatory liquidation and subsequent dissolution raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plan in regard to these matters is also described in Note 1. The consolidated financial statements do not include any\u2026", "prior_accession": "0001140361-25-009447", "prior_url": "https://www.sec.gov/Archives/edgar/data/2017526/000114036125009447/ef20039024_10k.htm" }, { "id": "ffdb1574a423b772", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "PRESIDIO PRODUCTION Co", "cik": 2083125, "ticker": "", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "8-K/A", "filed": "2026-03-12", "accession": "0001213900-26-026608", "filing_url": "https://www.sec.gov/Archives/edgar/data/2083125/000121390026026608/0001213900-26-026608-index.htm", "headline": "PRESIDIO PRODUCTION Co reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "39b56c740ed09e15", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "PLUS THERAPEUTICS, INC.", "cik": 1095981, "ticker": "CNSY", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 31900000.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001193125-26-104258", "filing_url": "https://www.sec.gov/Archives/edgar/data/1095981/000119312526104258/0001193125-26-104258-index.htm", "headline": "PLUS THERAPEUTICS, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Explanatory Paragraph \u2013 Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As more fully described in Note 1, the Company has recurring losses and negative cash flows from operations and needs to raise additional funds to meet its obligations and sustain its operations. These conditions raise substantial doubt about the Company's ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 1. The consolidated financial statements do not include any\u2026", "prior_accession": "0000950170-25-061028", "prior_url": "https://www.sec.gov/Archives/edgar/data/1095981/000095017025061028/pstv-20241231.htm" }, { "id": "2bbff2e9236923b4", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Orchestra BioMed Holdings, Inc.", "cik": 1814114, "ticker": "OBIO", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 124500000.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001104659-26-026754", "filing_url": "https://www.sec.gov/Archives/edgar/data/1814114/000110465926026754/0001104659-26-026754-index.htm", "headline": "Orchestra BioMed Holdings, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "filing body", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "The Company follows the provisions of Financial Accounting Standards Board (\u201cFASB\u201d) Accounting Standards Codification (\u201cASC\u201d) Topic 205-40, Presentation of Financial Statements \u2014 Going Concern, which requires management to assess the Company\u2019s ability to continue as a going concern within one year after the date the financial statements are issued. Based on the available balance of cash and cash equivalents and marketable securities as of December 31, 2025, subsequent proceeds received (see Note 19 \u2013 \u201cSubsequent Events\u201d), and expected future proceeds from contractual financing commitments\u2026", "prior_accession": "0001558370-25-004161", "prior_url": "https://www.sec.gov/Archives/edgar/data/1814114/000155837025004161/obio-20241231x10k.htm" }, { "id": "129d818eb8e9f902", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "OnKure Therapeutics, Inc.", "cik": 1637715, "ticker": "OKUR", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 28000000.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001193125-26-104147", "filing_url": "https://www.sec.gov/Archives/edgar/data/1637715/000119312526104147/0001193125-26-104147-index.htm", "headline": "OnKure Therapeutics, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-10", "prior_form": "10-K", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the consolidated financial statements, the Company has suffered recurring losses and negative cash flows from operations that raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These\u2026", "prior_accession": "0000950170-25-036252", "prior_url": "https://www.sec.gov/Archives/edgar/data/1637715/000095017025036252/okur-20241231.htm" }, { "id": "1dcd2d1e4cede704", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "New ERA Energy & Digital, Inc.", "cik": 2028336, "ticker": "NUAI", "sic_desc": "Mining", "size_tier": "small", "public_float": 12049122.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001213900-26-026501", "filing_url": "https://www.sec.gov/Archives/edgar/data/2028336/000121390026026501/0001213900-26-026501-index.htm", "headline": "New ERA Energy & Digital, Inc. disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "not comparable", "located_in": "going-concern note", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "NEW ERA HELIUM INC.", "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." }, "quote": "Until we can generate substantial revenue and achieve profitability, we will need to raise additional capital to fund our ongoing operations and capital needs. There is no assurance, however, that additional financing will be available when needed or that we will be able to obtain financing on terms acceptable to us. These conditions raise substantial doubt about our ability to continue as a going concern. Sources of Liquidity We are currently focused in the near-term on using our available liquidity for the development of our flagship data center project, TCDC. We expect our liquidity to be\u2026", "prior_accession": "0001410578-25-000590", "prior_url": "https://www.sec.gov/Archives/edgar/data/2028336/000141057825000590/nehc-20241231x10k.htm" }, { "id": "e8ecefb3b2793169", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Navigator Holdings Ltd.", "cik": 1581804, "ticker": "NVGS", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-12", "accession": "0001628280-26-017320", "filing_url": "https://www.sec.gov/Archives/edgar/data/1581804/000162828026017320/0001628280-26-017320-index.htm", "headline": "Navigator Holdings Ltd. cited accounting standard ASU 2020-06 for the first time in this filing series", "evidence": { "adopted": [ "2020-06" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Early adoption is permitted for entities that have adopted ASU 2020-06." ], "new_standards": [ "2020-06", "2024-04", "2025-01", "2025-03", "2025-04", "2025-05", "2025-06", "2025-07", "2025-08", "2025-10", "2025-11", "2025-12" ], "prior_filed": "2025-03-25", "prior_form": "20-F", "restates_existing_policy": false, "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." }, "quote": "Early adoption is permitted for entities that have adopted ASU 2020-06.", "prior_accession": "0001628280-25-014751", "prior_url": "https://www.sec.gov/Archives/edgar/data/1581804/000162828025014751/nvgs-20241231.htm" }, { "id": "c68dc05f2640c1ae", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "NEPHROS INC", "cik": 1196298, "ticker": "NEPH", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 27317372.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001493152-26-009848", "filing_url": "https://www.sec.gov/Archives/edgar/data/1196298/000149315226009848/0001493152-26-009848-index.htm", "headline": "NEPHROS INC changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Company recognizes revenue related to product sales at a point-in-time when product is shipped via external logistics providers and the other criteria of ASC 606 are met.", "Product revenue is recorded net of variable consideration which includes prompt pay discounts, other discounts, and returns and allowances." ], "prior_filed": "2025-03-24", "prior_form": "10-K", "similarity": 0.001, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The Company recognizes revenue related to product sales at a point-in-time when product is shipped via external logistics providers and the other criteria of ASC 606 are met.", "prior_accession": "0001641172-25-000234", "prior_url": "https://www.sec.gov/Archives/edgar/data/1196298/000164117225000234/form10-k.htm" }, { "id": "d5747d227606b924", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "MARIMED INC.", "cik": 1522767, "ticker": "MRMD", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 51700000.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001522767-26-000030", "filing_url": "https://www.sec.gov/Archives/edgar/data/1522767/000152276726000030/0001522767-26-000030-index.htm", "headline": "MARIMED INC. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "(19) INCOME TAXES The Company adopted Accounting Standards Update 2023-09, Improvements to Income Tax Disclosures (\"ASU 2023-09\") on a prospective basis within its annual reporting for the year ended December 31, 2025." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-03-06", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "(19) INCOME TAXES The Company adopted Accounting Standards Update 2023-09, Improvements to Income Tax Disclosures (\"ASU 2023-09\") on a prospective basis within its annual reporting for the year ended December 31, 2025.", "prior_accession": "0001522767-25-000014", "prior_url": "https://www.sec.gov/Archives/edgar/data/1522767/000152276725000014/mrmd-20241231.htm" }, { "id": "5f7abe802ed77ca5", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "LISATA THERAPEUTICS, INC.", "cik": 320017, "ticker": "LSTA", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 27700000.0, "form": "10-K", "filed": "2026-03-12", "accession": "0000320017-26-000023", "filing_url": "https://www.sec.gov/Archives/edgar/data/320017/000032001726000023/0000320017-26-000023-index.htm", "headline": "LISATA THERAPEUTICS, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-02-27", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As discussed in Note 1 to the consolidated financial statements, the Company has a history of net operating losses and negative cash flows from operating activities and has cash and cash equivalents of approximately $16 million as of December 31, 2025. These conditions, along with other matters as set forth in Note 1, raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The consolidated financial statements do not include any adjustments that might result from the outcome of this\u2026", "prior_accession": "0000320017-25-000011", "prior_url": "https://www.sec.gov/Archives/edgar/data/320017/000032001725000011/lsta-20241231.htm" }, { "id": "f19cc6b19fcb06f5", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "LINCOLN NATIONAL LIFE INSURANCE CO /IN/", "cik": 726865, "ticker": "", "sic_desc": "Life insurance", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-03-12", "accession": "0000726865-26-000097", "filing_url": "https://www.sec.gov/Archives/edgar/data/726865/000072686526000097/0000726865-26-000097-index.htm", "headline": "LINCOLN NATIONAL LIFE INSURANCE CO /IN/ reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-14", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 1078, "weakness_first_reported": "2023-03-30", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management\u2019s assessment included evaluation of such elements as the design and operating effectiveness of key financial reporting controls, process documentation, accounting policies, and our overall control environment. Based on the assessment, management has concluded that our internal control over financial reporting was effective as of the end of the fiscal year to provide reasonable assurance regarding the reliability of financial reporting and the preparation of consolidated financial statements for external\u2026", "prior_accession": "0000726865-25-000128", "prior_url": "https://www.sec.gov/Archives/edgar/data/726865/000072686525000128/cik0000726865-20241231.htm" }, { "id": "737af2fef4010459", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "KLX Energy Services Holdings, Inc.", "cik": 1738827, "ticker": "KLXE", "sic_desc": "Mining", "size_tier": "small", "public_float": 72400000.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001738827-26-000013", "filing_url": "https://www.sec.gov/Archives/edgar/data/1738827/000173882726000013/0001738827-26-000013-index.htm", "headline": "KLX Energy Services Holdings, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09 on January 1, 2025 using a fully retrospective method of transition." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-03-13", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09 on January 1, 2025 using a fully retrospective method of transition.", "prior_accession": "0001738827-25-000041", "prior_url": "https://www.sec.gov/Archives/edgar/data/1738827/000173882725000041/klxe-20241231.htm" }, { "id": "c48a7ad715ae822b", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Merlin, Inc.", "cik": 2028707, "ticker": "MRLN", "sic_desc": "Services", "size_tier": "mid", "public_float": 257750000.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001213900-26-027011", "filing_url": "https://www.sec.gov/Archives/edgar/data/2028707/000121390026027011/0001213900-26-027011-index.htm", "headline": "INFLECTION POINT ACQUISITION CORP. IV disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": true, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "not comparable", "located_in": "going-concern note", "prior_filed": "2025-03-10", "prior_form": "10-K", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "Bleichroeder Acquisition Corp. I", "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.", "formerly": "INFLECTION POINT ACQUISITION CORP. IV" }, "quote": "No adjustments have been made to the carrying amounts of assets or liabilities should the Company be required to liquidate after the completion window. The Company\u2019s liquidity condition and mandatory liquidation within one year of the issuance of these financial statements raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management plans to address this uncertainty through the Proposed Business Combination, and if the Proposed Business Combination is not consummated, any other alternative initial business combination opportunity we pursue. However, there can\u2026", "prior_accession": "0001213900-25-022217", "prior_url": "https://www.sec.gov/Archives/edgar/data/2028707/000121390025022217/ea0232241-10k_bleich1.htm" }, { "id": "f301356bb88a2ed3", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "IN8BIO, INC.", "cik": 1740279, "ticker": "INAB", "sic_desc": "Biological products", "size_tier": "small", "public_float": 29000000.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001193125-26-104181", "filing_url": "https://www.sec.gov/Archives/edgar/data/1740279/000119312526104181/0001193125-26-104181-index.htm", "headline": "IN8BIO, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-05-07", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The actual amount of cash that we will need to operate is subject to many factors. Based on our business strategy, we expect that our existing cash of $27.1 million as of December 31, 2025, is not anticipated to fund our projected operating expenses and capital expenditure requirements after April 2027, and accordingly, there is substantial doubt about the Company\u2019s ability to continue to operate as a going concern. We continue to take cash preservation measures to defer or reduce costs in the near term in order to preserve capital and increase financial flexibility. These cash preservation\u2026", "prior_accession": "0001193125-25-114915", "prior_url": "https://www.sec.gov/Archives/edgar/data/1740279/000119312525114915/d932107d10ka.htm" }, { "id": "2515237597350f94", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "HALOZYME THERAPEUTICS, INC.", "cik": 1159036, "ticker": "HALO", "sic_desc": "Biological products", "size_tier": "large", "public_float": 4900000000.0, "form": "8-K", "filed": "2026-03-12", "accession": "0001159036-26-000035", "filing_url": "https://www.sec.gov/Archives/edgar/data/1159036/000115903626000035/0001159036-26-000035-index.htm", "headline": "HALOZYME THERAPEUTICS, INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "237112bd1a1a94b4", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Genie Energy Ltd.", "cik": 1528356, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 512400000.0, "form": "8-K", "filed": "2026-03-12", "accession": "0001437749-26-007981", "filing_url": "https://www.sec.gov/Archives/edgar/data/1528356/000143774926007981/0001437749-26-007981-index.htm", "headline": "Genie Energy Ltd. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1fa3dc78fcab4422", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "GROOVY COMPANY, INC.", "cik": 1499275, "ticker": "GROO", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-03-12", "accession": "0001499275-26-000002", "filing_url": "https://www.sec.gov/Archives/edgar/data/1499275/000149927526000002/0001499275-26-000002-index.htm", "headline": "GROOVY COMPANY, INC. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-11-24", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "However, as this gain was non-recurring and non-cash in nature, and the Company continues to generate operating losses of $(343,184) for the nine months ended September 30, 2025, with only $3,133 in cash and cash equivalents, substantial doubt about the Company's ability to continue as a going concern remains. Principles of Consolidation The consolidated financial statements include the accounts of the Company and its subsidiary. All intercompany accounts and transactions have been eliminated. Reclassification of Prior Period Presentation Certain prior year amounts have been reclassified for\u2026", "prior_accession": "0001499275-25-000012", "prior_url": "https://www.sec.gov/Archives/edgar/data/1499275/000149927525000012/groo-20250630_10q.htm" }, { "id": "5486be5ca398d31c", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Fly-E Group, Inc.", "cik": 1975940, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 20200000.0, "form": "8-K", "filed": "2026-03-12", "accession": "0001213900-26-027059", "filing_url": "https://www.sec.gov/Archives/edgar/data/1975940/000121390026027059/0001213900-26-027059-index.htm", "headline": "Fly-E Group, Inc. moved from Marcum to Fortune CPA, Inc", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Marcum", "predecessor_tier": "national", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Fortune CPA Inc", "successor_tier": "other", "tier_downgrade": true, "why": "The company's independent registered accounting firm changed.", "successor_auditor_as_filed": "Fortune CPA, Inc" }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0ccdcef630e52956", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Federal Home Loan Bank of Pittsburgh", "cik": 1330399, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "large", "public_float": 3697300000.0, "form": "8-K", "filed": "2026-03-12", "accession": "0001330399-26-000028", "filing_url": "https://www.sec.gov/Archives/edgar/data/1330399/000133039926000028/0001330399-26-000028-index.htm", "headline": "Federal Home Loan Bank of Pittsburgh's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f8f8eb78c69feaa0", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Eventbrite, Inc.", "cik": 1475115, "ticker": "", "sic_desc": "Computer services", "size_tier": "mid", "public_float": 380500000.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001475115-26-000005", "filing_url": "https://www.sec.gov/Archives/edgar/data/1475115/000147511526000005/0001475115-26-000005-index.htm", "headline": "Eventbrite, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-27", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 1108, "weakness_first_reported": "2023-02-28", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management conducted an assessment of the effectiveness of our internal control over financial reporting as of December 31, 2025 based on the criteria set forth in \"Internal Control\u2014Integrated Framework\u201d (2013 framework) issued by the Committee of Sponsoring Organizations of the Treadway Commission (\"COSO\"). Based on the assessment, our management has concluded that its internal control over financial reporting was effective as of December 31, 2025 to provide reasonable assurance regarding the reliability of\u2026", "prior_accession": "0001475115-25-000026", "prior_url": "https://www.sec.gov/Archives/edgar/data/1475115/000147511525000026/eb-20241231.htm" }, { "id": "d2b3476b1041ea79", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Elicio Therapeutics, Inc.", "cik": 1601485, "ticker": "ELTX", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 81800000.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001601485-26-000027", "filing_url": "https://www.sec.gov/Archives/edgar/data/1601485/000160148526000027/0001601485-26-000027-index.htm", "headline": "Elicio Therapeutics, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 346, "weakness_first_reported": "2025-03-31", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our management assessed the effectiveness of our internal control over financial reporting as of December 31, 2025. In making this assessment, management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (\u201cCOSO\u201d) in Internal Control-Integrated Framework (2013). Based on our assessment, management concluded our internal control over financial reporting was effective as of December 31, 2025, based on the COSO criteria. Inherent Limitation on the Effectiveness Over\u2026", "prior_accession": "0001601485-25-000049", "prior_url": "https://www.sec.gov/Archives/edgar/data/1601485/000160148525000049/angn-20241231.htm" }, { "id": "d4ce43a36b50cd41", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Crypto Co", "cik": 1688126, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 2465473.0, "form": "8-K", "filed": "2026-03-12", "accession": "0001493152-26-009847", "filing_url": "https://www.sec.gov/Archives/edgar/data/1688126/000149315226009847/0001493152-26-009847-index.htm", "headline": "Crypto Co reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Bush & Associates CPA LLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7c77082866db064d", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Beauty Health Co", "cik": 1818093, "ticker": "SKIN", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 158400000.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001628280-26-017376", "filing_url": "https://www.sec.gov/Archives/edgar/data/1818093/000162828026017376/0001628280-26-017376-index.htm", "headline": "Beauty Health Co reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-12", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 730, "weakness_first_reported": "2024-03-12", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control \u2014 Integrated Framework (2013) issued by COSO. We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated financial statements as of and for the year ended December 31, 2025, of the Company and our report dated March 12, 2026, expressed an\u2026", "prior_accession": "0001628280-25-012407", "prior_url": "https://www.sec.gov/Archives/edgar/data/1818093/000162828025012407/skin-20241231.htm" }, { "id": "c4e809400e9b17ad", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "BK Technologies Corp", "cik": 2186, "ticker": "BKTI", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 155879977.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001437749-26-007826", "filing_url": "https://www.sec.gov/Archives/edgar/data/2186/000143774926007826/0001437749-26-007826-index.htm", "headline": "BK Technologies Corp cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The adoption of ASU 2023-09 did not have a material effect on its consolidated financial statements." ], "new_standards": [ "2014-09", "2023-09", "2024-03" ], "prior_filed": "2025-03-27", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The adoption of ASU 2023-09 did not have a material effect on its consolidated financial statements.", "prior_accession": "0001437749-25-009464", "prior_url": "https://www.sec.gov/Archives/edgar/data/2186/000143774925009464/bkti20241231_10k.htm" }, { "id": "4be076ae6bd5de8d", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Astrana Health, Inc.", "cik": 1083446, "ticker": "ASTH", "sic_desc": "Services", "size_tier": "large", "public_float": 1700000000.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001193125-26-103128", "filing_url": "https://www.sec.gov/Archives/edgar/data/1083446/000119312526103128/0001193125-26-103128-index.htm", "headline": "Astrana Health, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-14", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "The following material weakness has been identified and included in management\u2019s assessment. Management has identified a material weakness in the design of the Company\u2019s internal control over financial reporting related to accounting for business combinations. Specifically, the Company did not design and implement effective controls to ensure the completeness and accuracy of the determination of net working capital acquired, including the identification and valuation of current assets and current liabilities as of\u2026", "prior_accession": "0000950170-25-039122", "prior_url": "https://www.sec.gov/Archives/edgar/data/1083446/000095017025039122/asth-20241231.htm" }, { "id": "ef34703b69254c4b", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Ascend Wellness Holdings, Inc.", "cik": 1756390, "ticker": "AAWH", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 160107177.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001628280-26-017374", "filing_url": "https://www.sec.gov/Archives/edgar/data/1756390/000162828026017374/0001628280-26-017374-index.htm", "headline": "Ascend Wellness Holdings, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-13", "prior_form": "10-K", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001628280-25-012668", "prior_url": "https://www.sec.gov/Archives/edgar/data/1756390/000162828025012668/aawh-20241231.htm" }, { "id": "a4b15cbc1625df3b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Angi Inc.", "cik": 1705110, "ticker": "ANGI", "sic_desc": "Services", "size_tier": "mid", "public_float": 673049686.0, "form": "8-K", "filed": "2026-03-12", "accession": "0001705110-26-000023", "filing_url": "https://www.sec.gov/Archives/edgar/data/1705110/000170511026000023/0001705110-26-000023-index.htm", "headline": "Angi Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1093ea2eb0b6f1d5", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Angel Studios, Inc.", "cik": 1865200, "ticker": "ANGX", "sic_desc": "Services", "size_tier": "small", "public_float": 68470000.0, "form": "10-K", "filed": "2026-03-12", "accession": "0001865200-26-000020", "filing_url": "https://www.sec.gov/Archives/edgar/data/1865200/000186520026000020/0001865200-26-000020-index.htm", "headline": "Angel Studios, Inc. cited accounting standard ASU 2023-08 for the first time in this filing series", "evidence": { "adopted": [ "2023-08" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company has adopted ASU No. 2023-08, which requires us to measure our bitcoin holdings at fair value in our statement of financial position, and to recognize gains and losses from changes in the fair value of our bitcoin in net income each reporting period." ], "new_standards": [ "2023-08", "2024-03", "2025-01", "2025-06", "2025-11", "2025-12" ], "prior_filed": "2025-04-15", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company has adopted ASU No. 2023-08, which requires us to measure our bitcoin holdings at fair value in our statement of financial position, and to recognize gains and losses from changes in the fair value of our bitcoin in net income each reporting period.", "prior_accession": "0001410578-25-000747", "prior_url": "https://www.sec.gov/Archives/edgar/data/1865200/000141057825000747/port-20241231x10k.htm" }, { "id": "4d705012e6a05291", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Angel Oak Mortgage REIT, Inc.", "cik": 1766478, "ticker": "", "sic_desc": "Real estate", "size_tier": "mid", "public_float": 172200000.0, "form": "8-K", "filed": "2026-03-12", "accession": "0001766478-26-000005", "filing_url": "https://www.sec.gov/Archives/edgar/data/1766478/000176647826000005/0001766478-26-000005-index.htm", "headline": "Angel Oak Mortgage REIT, Inc. dismissed KPMG and engaged Deloitte", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "KPMG", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Deloitte", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8a33db567b90b3f4", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AXCELIS TECHNOLOGIES INC", "cik": 1113232, "ticker": "ACLS", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 4617739619.0, "form": "8-K", "filed": "2026-03-12", "accession": "0001104659-26-027104", "filing_url": "https://www.sec.gov/Archives/edgar/data/1113232/000110465926027104/0001104659-26-027104-index.htm", "headline": "AXCELIS TECHNOLOGIES INC's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7f869c98ff591372", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "ACACIA RESEARCH CORP", "cik": 934549, "ticker": "ACTG", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 193500000.0, "form": "10-K", "filed": "2026-03-12", "accession": "0000934549-26-000010", "filing_url": "https://www.sec.gov/Archives/edgar/data/934549/000093454926000010/0000934549-26-000010-index.htm", "headline": "ACACIA RESEARCH CORP reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-17", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 360, "weakness_first_reported": "2025-03-17", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Section 404 of the Sarbanes-Oxley Act of 2002 requires any company subject to the reporting requirements of the U.S. securities laws to include in its annual report on Form 10-K an assessment of its and its consolidated subsidiaries\u2019 internal control over financial reporting. To comply with this statute, we are required to issue a statement as to whether or not our internal control over financial reporting is effective\u037e and our independent auditors are required to issue an audit opinion on our internal control\u2026", "prior_accession": "0000934549-25-000004", "prior_url": "https://www.sec.gov/Archives/edgar/data/934549/000093454925000004/actg-20241231.htm" }, { "id": "4e92a2cd181f6e25", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "VISTA GOLD CORP", "cik": 783324, "ticker": "VGZ", "sic_desc": "Mining", "size_tier": "mid", "public_float": 122628000.0, "form": "10-K", "filed": "2026-03-11", "accession": "0000783324-26-000009", "filing_url": "https://www.sec.gov/Archives/edgar/data/783324/000078332426000009/0000783324-26-000009-index.htm", "headline": "VISTA GOLD CORP cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Due to the short-term nature of these financial instruments, carrying amounts approximate fair value. 69 Table of Contents Recently Adopted Accounting Standards In 2025, we adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (\u201cASU 2023-09\u201d)." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-02-28", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Due to the short-term nature of these financial instruments, carrying amounts approximate fair value. 69 Table of Contents Recently Adopted Accounting Standards In 2025, we adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (\u201cASU 2023-09\u201d).", "prior_accession": "0000783324-25-000008", "prior_url": "https://www.sec.gov/Archives/edgar/data/783324/000078332425000008/vgz-20241231x10k.htm" }, { "id": "fddb3e43ddc3b481", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "System1, Inc.", "cik": 1805833, "ticker": "SST", "sic_desc": "Computer services", "size_tier": "small", "public_float": 39900000.0, "form": "10-K", "filed": "2026-03-11", "accession": "0001805833-26-000014", "filing_url": "https://www.sec.gov/Archives/edgar/data/1805833/000180583326000014/0001805833-26-000014-index.htm", "headline": "System1, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-25", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Management determined, as a result of this evaluation, that our current cash and cash equivalents, net working capital position, and the upcoming maturity date of our revolving facility raise substantial doubt about our ability to continue as a going concern for the twelve-month period following the date of this filing. See \"Liquidity, and Capital Resources\" in Part II, \"Item 7. Management\u2019s Discussion and Analysis of Financial Condition and Results of Operations\", below for a further discussion of our liquidity and the conditions that raise substantial doubt regarding our ability to continue\u2026", "prior_accession": "0001628280-25-020027", "prior_url": "https://www.sec.gov/Archives/edgar/data/1805833/000162828025020027/sst-20241231.htm" }, { "id": "0fb3f4fc2a4aa0a0", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Sterling Real Estate Trust", "cik": 1412502, "ticker": "", "sic_desc": "Real estate investment trusts", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-03-11", "accession": "0001104659-26-026323", "filing_url": "https://www.sec.gov/Archives/edgar/data/1412502/000110465926026323/0001104659-26-026323-index.htm", "headline": "Sterling Real Estate Trust reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-19", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 357, "weakness_first_reported": "2025-03-19", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "\u2026 that our receipts and expenditures are being made only in accordance with authorization of our management and trustees; and iii. provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could have a material effect on the consolidated financial statements. Based on the results of our evaluation, our management concluded that our internal control over financial reporting was effective as of December 31, 2025. However, projections of\u2026", "prior_accession": "0001558370-25-003293", "prior_url": "https://www.sec.gov/Archives/edgar/data/1412502/000155837025003293/sret-20241231x10k.htm" }, { "id": "78fbb83bb8df883a", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Sagimet Biosciences Inc.", "cik": 1400118, "ticker": "SGMT", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 228400000.0, "form": "10-K", "filed": "2026-03-11", "accession": "0001104659-26-026140", "filing_url": "https://www.sec.gov/Archives/edgar/data/1400118/000110465926026140/0001104659-26-026140-index.htm", "headline": "Sagimet Biosciences Inc. cited accounting standard ASU 2016-13 for the first time in this filing series", "evidence": { "adopted": [ "2016-13" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company adopted ASU No. 2016-13, Financial Instruments \u2014 Credit Losses (Topic 326): Measurement of Credit Losses of Financial Instruments on January 1, 2024." ], "new_standards": [ "2016-13" ], "prior_filed": "2025-03-12", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU No. 2016-13, Financial Instruments \u2014 Credit Losses (Topic 326): Measurement of Credit Losses of Financial Instruments on January 1, 2024.", "prior_accession": "0001558370-25-002747", "prior_url": "https://www.sec.gov/Archives/edgar/data/1400118/000155837025002747/sgmt-20241231x10k.htm" }, { "id": "36ac02e0e8f9df6c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "PELOTON INTERACTIVE, INC.", "cik": 1639825, "ticker": "PTON", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 3200000000.0, "form": "8-K", "filed": "2026-03-11", "accession": "0001639825-26-000011", "filing_url": "https://www.sec.gov/Archives/edgar/data/1639825/000163982526000011/0001639825-26-000011-index.htm", "headline": "PELOTON INTERACTIVE, INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c9ff614345cbcce4", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "PARKE BANCORP, INC.", "cik": 1315399, "ticker": "PKBK", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 213100000.0, "form": "10-K", "filed": "2026-03-11", "accession": "0001437749-26-007748", "filing_url": "https://www.sec.gov/Archives/edgar/data/1315399/000143774926007748/0001437749-26-007748-index.htm", "headline": "PARKE BANCORP, INC. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Accounting Pronouncements Adopted in 2025 ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures: During the year ended December 31, 2025, the Company adopted ASU 2023-09, Income Taxes (Topic 740): \"Improvements to Income Tax Disclosures\"." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-03-27", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "Accounting Pronouncements Adopted in 2025 ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures: During the year ended December 31, 2025, the Company adopted ASU 2023-09, Income Taxes (Topic 740): \"Improvements to Income Tax Disclosures\".", "prior_accession": "0001315399-25-000035", "prior_url": "https://www.sec.gov/Archives/edgar/data/1315399/000131539925000035/pkbk-20241231.htm" }, { "id": "cb9c0580c1c17b67", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Navitas Semiconductor Corp", "cik": 1821769, "ticker": "NVTS", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 1177000000.0, "form": "8-K", "filed": "2026-03-11", "accession": "0001104659-26-026385", "filing_url": "https://www.sec.gov/Archives/edgar/data/1821769/000110465926026385/0001104659-26-026385-index.htm", "headline": "Navitas Semiconductor Corp's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "125412afe6d36b50", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "LATTICE SEMICONDUCTOR CORP", "cik": 855658, "ticker": "LSCC", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 5313276456.0, "form": "8-K", "filed": "2026-03-11", "accession": "0001437749-26-007783", "filing_url": "https://www.sec.gov/Archives/edgar/data/855658/000143774926007783/0001437749-26-007783-index.htm", "headline": "LATTICE SEMICONDUCTOR CORP's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7acc8761d84b9e4f", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "INTERNATIONAL TOWER HILL MINES LTD", "cik": 1134115, "ticker": "THM", "sic_desc": "Mining", "size_tier": "mid", "public_float": 117500000.0, "form": "10-K", "filed": "2026-03-11", "accession": "0001104659-26-026416", "filing_url": "https://www.sec.gov/Archives/edgar/data/1134115/000110465926026416/0001104659-26-026416-index.htm", "headline": "INTERNATIONAL TOWER HILL MINES LTD no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "filing body", "prior_filed": "2025-03-12", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "See \u201cRisk Factors \u2013 We will require additional financing to fund exploration and, if warranted, development and production. Failure to obtain additional financing could have a material adverse effect on our financial condition and results of operation and could cast uncertainty on our ability to continue as a going concern.\u201d The quantity of funds to be raised and the terms of any proposed equity financing that may be undertaken will be negotiated by management as opportunities to raise funds arise. Specific plans related to the use of proceeds will be devised once financing has been completed\u2026", "prior_accession": "0001410578-25-000319", "prior_url": "https://www.sec.gov/Archives/edgar/data/1134115/000141057825000319/thm-20241231x10k.htm" }, { "id": "7166d16aaea3338c", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "IMPACT BIOMEDICAL INC.", "cik": 1834105, "ticker": "IBO", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 7599000.0, "form": "10-K", "filed": "2026-03-11", "accession": "0001493152-26-009711", "filing_url": "https://www.sec.gov/Archives/edgar/data/1834105/000149315226009711/0001493152-26-009711-index.htm", "headline": "IMPACT BIOMEDICAL INC. cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": 2024, "caveat": "The filing states this standard was adopted in 2024, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "The Company adopted ASU 2023-07 effective January 1, 2024." ], "new_standards": [ "2023-07", "2025-05" ], "prior_filed": "2025-03-28", "prior_form": "10-K", "restates_existing_policy": true, "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." }, "quote": "The Company adopted ASU 2023-07 effective January 1, 2024.", "prior_accession": "0001641172-25-001199", "prior_url": "https://www.sec.gov/Archives/edgar/data/1834105/000164117225001199/form10-k.htm" }, { "id": "9a570616953dd498", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Guardian Pharmacy Services, Inc.", "cik": 1802255, "ticker": "GRDN", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 411599923.0, "form": "10-K", "filed": "2026-03-11", "accession": "0001193125-26-102172", "filing_url": "https://www.sec.gov/Archives/edgar/data/1802255/000119312526102172/0001193125-26-102172-index.htm", "headline": "Guardian Pharmacy Services, Inc. cited accounting standard ASU 2025-06 for the first time in this filing series", "evidence": { "adopted": [ "2025-06" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "In thousands, except for share and per share amounts) New Accounting Standards Adopted ASU Number and Name Description Date of Adoption Effect on the unaudited interim Consolidated Financial Statements upon adoption 2025-06\u2014 Intangibles\u2014 Goodwill and Other\u2014Internal- Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software ASU 2025-06 amends certain aspects\u2026" ], "new_standards": [ "2024-01", "2025-03", "2025-04", "2025-05", "2025-06" ], "prior_filed": "2025-03-26", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "In thousands, except for share and per share amounts) New Accounting Standards Adopted ASU Number and Name Description Date of Adoption Effect on the unaudited interim Consolidated Financial Statements upon adoption 2025-06\u2014 Intangibles\u2014 Goodwill and Other\u2014Internal- Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software ASU 2025-06 amends certain aspects\u2026", "prior_accession": "0001193125-25-064082", "prior_url": "https://www.sec.gov/Archives/edgar/data/1802255/000119312525064082/d830848d10k.htm" }, { "id": "ddbb614e0fe54f61", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Evofem Biosciences, Inc.", "cik": 1618835, "ticker": "EVFM", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 1200000.0, "form": "10-K", "filed": "2026-03-11", "accession": "0001493152-26-009686", "filing_url": "https://www.sec.gov/Archives/edgar/data/1618835/000149315226009686/0001493152-26-009686-index.htm", "headline": "Evofem Biosciences, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-28", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company has suffered recurring losses from operations, negative cash flows from operations since inception, and has a net capital deficiency that raise substantial doubt about its ability to continue as a going concern. Management\u2019s evaluation of the events and conditions and management\u2019s plans in regard to these matters are also described in Note 1. The financial statements do not include any adjustments\u2026", "prior_accession": "0001641172-25-001182", "prior_url": "https://www.sec.gov/Archives/edgar/data/1618835/000164117225001182/form10-ka.htm" }, { "id": "beedb08421f6212e", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Digimarc CORP", "cik": 1438231, "ticker": "", "sic_desc": "Services", "size_tier": "mid", "public_float": 539000000.0, "form": "10-K", "filed": "2026-03-11", "accession": "0001437749-26-007793", "filing_url": "https://www.sec.gov/Archives/edgar/data/1438231/000143774926007793/0001437749-26-007793-index.htm", "headline": "Digimarc CORP disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-03-26", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Future cash expectations Under the rules of ASC Subtopic 205-40 \u201cPresentation of Financial Statements-Going Concern\u201d (\u201cASC 205-40\u201d), companies are required to evaluate whether conditions and/or events raise substantial doubt about their ability to meet their future financial obligations as they become due within one year after the date that the financial statements are issued. This evaluation takes into account a company\u2019s current available cash and projected cash needs over the one-year evaluation period but may not consider things beyond its control. We have incurred operating losses and\u2026", "prior_accession": "0001193125-25-063090", "prior_url": "https://www.sec.gov/Archives/edgar/data/1438231/000119312525063090/d779517d10ka.htm" }, { "id": "aa97bef2d1220163", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "DIODES INC /DEL/", "cik": 29002, "ticker": "", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 3200000000.0, "form": "8-K", "filed": "2026-03-11", "accession": "0001193125-26-102267", "filing_url": "https://www.sec.gov/Archives/edgar/data/29002/000119312526102267/0001193125-26-102267-index.htm", "headline": "DIODES INC /DEL/ dismissed Baker Tilly and engaged PwC", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Baker Tilly", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "PwC", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "46edc0db2e406402", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Bunker Hill Mining Corp.", "cik": 1407583, "ticker": "BHLL", "sic_desc": "Mining", "size_tier": "mid", "public_float": 78398964.0, "form": "8-K", "filed": "2026-03-11", "accession": "0001493152-26-009639", "filing_url": "https://www.sec.gov/Archives/edgar/data/1407583/000149315226009639/0001493152-26-009639-index.htm", "headline": "Bunker Hill Mining Corp.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f5094fb68bbb806d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Bridger Aerospace Group Holdings, Inc.", "cik": 1941536, "ticker": "BAER", "sic_desc": "Business services", "size_tier": "mid", "public_float": 78100000.0, "form": "8-K", "filed": "2026-03-11", "accession": "0001683168-26-001688", "filing_url": "https://www.sec.gov/Archives/edgar/data/1941536/000168316826001688/0001683168-26-001688-index.htm", "headline": "Bridger Aerospace Group Holdings, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b4f85de6c46eeec5", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "vTv Therapeutics Inc.", "cik": 1641489, "ticker": "VTVT", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 23162697.0, "form": "10-K", "filed": "2026-03-10", "accession": "0001641489-26-000010", "filing_url": "https://www.sec.gov/Archives/edgar/data/1641489/000164148926000010/0001641489-26-000010-index.htm", "headline": "vTv Therapeutics Inc.'s going-concern disclosure changed", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "risk_factor_only", "current_state_label": "Risk-factor language only", "direction": "eased", "located_in": "risk factors / forward-looking statements only", "prior_filed": "2025-03-20", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Our Financial Position and Need for Additional Capital \u2022our need for additional capital to continue the development and commercialization of our drug candidates; \u2022the impact of raising additional capital to our stockholders and the rights of our drug candidates; \u2022our ability to achieve or maintain profitability; \u2022our financial condition and ability to continue as a going concern: \u2022our ability to generate revenue in absence of any products approved for sale; Risks Relating to Our Intellectual Property \u2022our ability to continue to protect proprietary rights to our intellectual property; \u2022the\u2026", "prior_accession": "0001641489-25-000014", "prior_url": "https://www.sec.gov/Archives/edgar/data/1641489/000164148925000014/vtvt-20241231.htm" }, { "id": "9178c41bfc0831bd", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Voyager Acquisition Corp./Cayman Islands", "cik": 2006815, "ticker": "", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 270000000.0, "form": "10-K", "filed": "2026-03-10", "accession": "0001829126-26-002162", "filing_url": "https://www.sec.gov/Archives/edgar/data/2006815/000182912626002162/0001829126-26-002162-index.htm", "headline": "Voyager Acquisition Corp./Cayman Islands disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": true, "caveat": "This is a blank-check company: the doubt is about completing a business combination within its permitted period, which every such company discloses. It describes the structure, not a trading business.", "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As discussed in Note 1 to the financial statements, if the Company is unable to raise additional funds to alleviate liquidity needs and complete a business combination by August 12, 2026, then the Company will cease all operations except for the purpose of liquidating. The liquidity condition and date for mandatory liquidation and subsequent dissolution raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans regarding these matters are also described in Note 1. The financial statements do not include any adjustments that might result from the\u2026", "prior_accession": "0001829126-25-002231", "prior_url": "https://www.sec.gov/Archives/edgar/data/2006815/000182912625002231/voyageracq_10k.htm" }, { "id": "e2f5e0c749667222", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SOLAREDGE TECHNOLOGIES, INC.", "cik": 1419612, "ticker": "SEDG", "sic_desc": "Semiconductors", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-10", "accession": "0001178913-26-000814", "filing_url": "https://www.sec.gov/Archives/edgar/data/1419612/000117891326000814/0001178913-26-000814-index.htm", "headline": "SOLAREDGE TECHNOLOGIES, INC.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d2c54f19f3d50fc1", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Reliance Global Group, Inc.", "cik": 1812727, "ticker": "EZRA", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 5300000.0, "form": "10-K", "filed": "2026-03-10", "accession": "0001493152-26-009536", "filing_url": "https://www.sec.gov/Archives/edgar/data/1812727/000149315226009536/0001493152-26-009536-index.htm", "headline": "Reliance Global Group, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-04-09", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Although there can be no assurance that debt or equity financing will be available on acceptable terms, the Company believes its financial position and its ability to raise capital to be reasonable and sufficient. Based on our assessment, we do not believe there are conditions or events that, in the aggregate, raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year of filing these financial statements with the Securities and Exchange Commission (\u201cSEC\u201d). Use of Estimates The preparation of financial statements in conformity with GAAP requires\u2026", "prior_accession": "0001641172-25-003280", "prior_url": "https://www.sec.gov/Archives/edgar/data/1812727/000164117225003280/form10-ka.htm" }, { "id": "b876818546a78500", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Priority Technology Holdings, Inc.", "cik": 1653558, "ticker": "PRTH", "sic_desc": "Business services", "size_tier": "mid", "public_float": 241200000.0, "form": "10-K", "filed": "2026-03-10", "accession": "0001653558-26-000066", "filing_url": "https://www.sec.gov/Archives/edgar/data/1653558/000165355826000066/0001653558-26-000066-index.htm", "headline": "Priority Technology Holdings, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-06", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Remediation of Material Weakness in Internal Control Over Financial Reporting As previously reported in Part II, Item 9A, \"Controls and Procedures\" in the Company's Annual Report on Form 10-K for the year ended December 31, 2024, management identified a material weakness related to the design and operation of certain automated controls (including related information technology general controls [\"ITGCs\"]) for certain tools or applications involved in the transformation and ingestion of third-party processors data\u2026", "prior_accession": "0001653558-25-000039", "prior_url": "https://www.sec.gov/Archives/edgar/data/1653558/000165355825000039/prth-20241231.htm" }, { "id": "5ac2255fe6e00323", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Playtika Holding Corp.", "cik": 1828016, "ticker": "PLTK", "sic_desc": "Services", "size_tier": "mid", "public_float": 569600000.0, "form": "8-K", "filed": "2026-03-10", "accession": "0001193125-26-099280", "filing_url": "https://www.sec.gov/Archives/edgar/data/1828016/000119312526099280/0001193125-26-099280-index.htm", "headline": "Playtika Holding Corp.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "794de08f9d6e0dfe", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "NEXTERA ENERGY INC", "cik": 753308, "ticker": "NEE", "sic_desc": "Transportation and utilities", "size_tier": "mega", "public_float": 145437269170.0, "form": "8-K", "filed": "2026-03-10", "accession": "0000753308-26-000022", "filing_url": "https://www.sec.gov/Archives/edgar/data/753308/000075330826000022/0000753308-26-000022-index.htm", "headline": "NEXTERA ENERGY INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "fc609f9fdc3ec95d", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Motorsport Games Inc.", "cik": 1821175, "ticker": "MSGM", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 10362427.0, "form": "10-K", "filed": "2026-03-10", "accession": "0001493152-26-009532", "filing_url": "https://www.sec.gov/Archives/edgar/data/1821175/000149315226009532/0001493152-26-009532-index.htm", "headline": "Motorsport Games Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-20", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001493152-25-011033", "prior_url": "https://www.sec.gov/Archives/edgar/data/1821175/000149315225011033/form10-k.htm" }, { "id": "f8b43aee3591f230", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Motorsport Games Inc.", "cik": 1821175, "ticker": "MSGM", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 10362427.0, "form": "10-K", "filed": "2026-03-10", "accession": "0001493152-26-009532", "filing_url": "https://www.sec.gov/Archives/edgar/data/1821175/000149315226009532/0001493152-26-009532-index.htm", "headline": "Motorsport Games Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "On January 1, 2025, the Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures." ], "new_standards": [ "2023-09", "2024-03", "2025-05", "2025-06", "2025-11" ], "prior_filed": "2025-03-20", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "On January 1, 2025, the Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures.", "prior_accession": "0001493152-25-011033", "prior_url": "https://www.sec.gov/Archives/edgar/data/1821175/000149315225011033/form10-k.htm" }, { "id": "34f3a6ae65243a18", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Legend Biotech Corp", "cik": 1801198, "ticker": "LEGN", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-10", "accession": "0001801198-26-000008", "filing_url": "https://www.sec.gov/Archives/edgar/data/1801198/000180119826000008/0001801198-26-000008-index.htm", "headline": "Legend Biotech Corp reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-11", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 4, "weakness_days_reported": 1117, "weakness_first_reported": "2023-02-17", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management\u2019s assessment was based on the framework in \u201cInternal Control \u2013 Integrated Framework (2013)\u201d (\u201c2013 framework\u201d), issued by the Committee of Sponsoring Organizations of the Treadway Commission (\u201cCOSO\u201d). Based on that assessment, management concluded that, as of December 31, 2025, the Company\u2019s internal control over financial reporting was effective to provide reasonable assurance regarding the reliability of its financial reporting and the preparation of its financial statements for external purposes, in\u2026", "prior_accession": "0001801198-25-000012", "prior_url": "https://www.sec.gov/Archives/edgar/data/1801198/000180119825000012/legn-20241231.htm" }, { "id": "fb3c9e80000d65dc", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "ImageneBio, Inc.", "cik": 1835579, "ticker": "IMA", "sic_desc": "Biological products", "size_tier": "small", "public_float": 51300000.0, "form": "10-K", "filed": "2026-03-10", "accession": "0001193125-26-099434", "filing_url": "https://www.sec.gov/Archives/edgar/data/1835579/000119312526099434/0001193125-26-099434-index.htm", "headline": "ImageneBio, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-06", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "\u2026 subject to penalties if we fail to comply with regulatory requirements or experience unanticipated problems with IMG-007 or any future product candidates; \u2022 If we are unable to obtain and maintain patent protection for IMG-007 or any future product candidates or if the scope of the patent protection obtained is not sufficiently broad, we may not be able to compete effectively in our markets; \u2022 We identified a material weakness in our internal control over financial reporting. If we fail to remediate this\u2026", "prior_accession": "0000950170-25-034188", "prior_url": "https://www.sec.gov/Archives/edgar/data/1835579/000095017025034188/ikna-20241231.htm" }, { "id": "2eab6d11b18b12ca", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Groupon, Inc.", "cik": 1490281, "ticker": "GRPN", "sic_desc": "Services", "size_tier": "mid", "public_float": 617884386.0, "form": "10-K", "filed": "2026-03-10", "accession": "0001628280-26-016429", "filing_url": "https://www.sec.gov/Archives/edgar/data/1490281/000162828026016429/0001628280-26-016429-index.htm", "headline": "Groupon, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-11", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 1090, "weakness_first_reported": "2023-03-16", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Opinion on Internal Control over Financial Reporting We have audited the internal control over financial reporting of Groupon, Inc. and subsidiaries (the \u201cCompany\u201d) as of December 31, 2025, based on criteria established in Internal Control \u2014 Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria\u2026", "prior_accession": "0001490281-25-000005", "prior_url": "https://www.sec.gov/Archives/edgar/data/1490281/000149028125000005/grpn-20241231.htm" }, { "id": "7005ec292d6cbdd6", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Evolv Technologies Holdings, Inc.", "cik": 1805385, "ticker": "EVLV", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 999000000.0, "form": "10-K", "filed": "2026-03-10", "accession": "0001805385-26-000012", "filing_url": "https://www.sec.gov/Archives/edgar/data/1805385/000180538526000012/0001805385-26-000012-index.htm", "headline": "Evolv Technologies Holdings, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-04-28", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Liquidity and Capital Resources In accordance with Accounting Standards Update (\u201cASU\u201d) No. 2014-15, Disclosures of Uncertainties about an Entity\u2019s Ability to Continue as a Going Concern (Subtopic 205-40), management must evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about our ability to continue as a going concern within one year after the date that the financial statements are issued. Our financial statements have been prepared on the basis of continuity of operations, realization of assets and the satisfaction of liabilities in\u2026", "prior_accession": "0001628280-25-020355", "prior_url": "https://www.sec.gov/Archives/edgar/data/1805385/000162828025020355/evlv-20241231.htm" }, { "id": "daa02ee4c378151a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Eventbrite, Inc.", "cik": 1475115, "ticker": "", "sic_desc": "Computer services", "size_tier": "mid", "public_float": 380500000.0, "form": "8-K", "filed": "2026-03-10", "accession": "0001140361-26-008636", "filing_url": "https://www.sec.gov/Archives/edgar/data/1475115/000114036126008636/0001140361-26-008636-index.htm", "headline": "Eventbrite, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a121cbd7414643ec", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Esperion Therapeutics, Inc.", "cik": 1434868, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 435100000.0, "form": "10-K", "filed": "2026-03-10", "accession": "0001628280-26-016522", "filing_url": "https://www.sec.gov/Archives/edgar/data/1434868/000162828026016522/0001628280-26-016522-index.htm", "headline": "Esperion Therapeutics, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-07", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Any failure to report our financial results on an accurate and timely basis could result in sanctions, lawsuits, delisting of our shares from the NASDAQ Capital Market or other adverse consequences that would materially harm our business. We have previously identified a material weakness in our internal controls over financial reporting and may identify additional material weaknesses in the future or otherwise fail to maintain an effective system of internal controls, which may result in material misstatements of\u2026", "prior_accession": "0001628280-25-011154", "prior_url": "https://www.sec.gov/Archives/edgar/data/1434868/000162828025011154/espr-20241231.htm" }, { "id": "283ac7887a79cd2d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "EQUINIX INC", "cik": 1101239, "ticker": "EQIX", "sic_desc": "Real estate investment trusts", "size_tier": "mega", "public_float": 77800000000.0, "form": "8-K", "filed": "2026-03-10", "accession": "0001101239-26-000058", "filing_url": "https://www.sec.gov/Archives/edgar/data/1101239/000110123926000058/0001101239-26-000058-index.htm", "headline": "EQUINIX INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f3c79bff9557a607", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Canterbury Park Holding Corp", "cik": 1672909, "ticker": "CPHC", "sic_desc": "Services", "size_tier": "mid", "public_float": 83569581.0, "form": "10-K", "filed": "2026-03-10", "accession": "0001437749-26-007464", "filing_url": "https://www.sec.gov/Archives/edgar/data/1672909/000143774926007464/0001437749-26-007464-index.htm", "headline": "Canterbury Park Holding Corp cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09 on January 1, 2025." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-03-11", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09 on January 1, 2025.", "prior_accession": "0001437749-25-006992", "prior_url": "https://www.sec.gov/Archives/edgar/data/1672909/000143774925006992/cphc20241231_10k.htm" }, { "id": "d82e307d1f1d65a5", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CROSS COUNTRY HEALTHCARE INC", "cik": 1141103, "ticker": "CCRN", "sic_desc": "Services", "size_tier": "mid", "public_float": 428130754.0, "form": "8-K", "filed": "2026-03-10", "accession": "0000929638-26-000955", "filing_url": "https://www.sec.gov/Archives/edgar/data/1141103/000092963826000955/0000929638-26-000955-index.htm", "headline": "CROSS COUNTRY HEALTHCARE INC disclosed a disagreement in connection with its Chief Accounting Officer's departure", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c84c5d2fef8572eb", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AIR T INC", "cik": 353184, "ticker": "AIRT", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 20100000.0, "form": "8-K", "filed": "2026-03-10", "accession": "0000353184-26-000034", "filing_url": "https://www.sec.gov/Archives/edgar/data/353184/000035318426000034/0000353184-26-000034-index.htm", "headline": "AIR T INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bd102e47613e55ac", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "UNIVERSAL LOGISTICS HOLDINGS, INC.", "cik": 1308208, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 274000000.0, "form": "8-K", "filed": "2026-03-09", "accession": "0001193125-26-098600", "filing_url": "https://www.sec.gov/Archives/edgar/data/1308208/000119312526098600/0001193125-26-098600-index.htm", "headline": "UNIVERSAL LOGISTICS HOLDINGS, INC. said previously issued financial statements should no longer be relied upon", "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) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ed696dfb89a361db", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "UBS Group AG", "cik": 1610520, "ticker": "UBS", "sic_desc": "National commercial banks", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-09", "accession": "0001610520-26-000023", "filing_url": "https://www.sec.gov/Archives/edgar/data/1610520/000161052026000023/0001610520-26-000023-index.htm", "headline": "UBS Group AG reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-17", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 357, "weakness_first_reported": "2025-03-17", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "\u2026 controls and procedures (as defined in Rule 13a\u201315e) under the US Securities Exchange Act of 1934 has been carried out, under the supervision of management, including the Group CEO, the Group CFO and the Group Controller. Based on that evaluation, and reflecting the determination that our internal control over financial reporting was effective as of 31 December 2025, the Group CEO and the Group CFO concluded that our disclosure controls and procedures were effective as of 31 December 2025. No significant changes\u2026", "prior_accession": "0001610520-25-000023", "prior_url": "https://www.sec.gov/Archives/edgar/data/1610520/000161052025000023/ubs-20241231.htm" }, { "id": "3aa82ee2e829ae3a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Technology & Telecommunication Acquisition Corp", "cik": 1900679, "ticker": "TETEF", "sic_desc": "Business services", "size_tier": "small", "public_float": 35452604.19, "form": "NT 10-K", "filed": "2026-03-09", "accession": "0001493152-26-009338", "filing_url": "https://www.sec.gov/Archives/edgar/data/1900679/000149315226009338/0001493152-26-009338-index.htm", "headline": "Technology & Telecommunication Acquisition Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 9, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file its Annual Report on Form 10-K for the year ended November 30, 2026 with the U.S. Securities and Exchange Commission by the filing deadline without unreasonable effort or expense. The Company expects to file its Annual Report on Form 10-K within fifteen calendar days of the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file its Annual Report on Form 10-K for the year ended November 30, 2026 with the U.S. Securities and Exchange Commission by the filing deadline without unreasonable effort or expense. The Company expects to file its Annual Report on Form 10-K within fifteen calendar days of the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "a463ff37764e293e", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Shift4 Payments, Inc.", "cik": 1794669, "ticker": "FOUR", "sic_desc": "Business services", "size_tier": "large", "public_float": 6400000000.0, "form": "8-K", "filed": "2026-03-09", "accession": "0001193125-26-098532", "filing_url": "https://www.sec.gov/Archives/edgar/data/1794669/000119312526098532/0001193125-26-098532-index.htm", "headline": "Shift4 Payments, Inc.'s Chief Accounting Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b9f532a83d09b74c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "SAB Biotherapeutics, Inc.", "cik": 1833214, "ticker": "SABS", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 76734681.0, "form": "10-K", "filed": "2026-03-09", "accession": "0001833214-26-000003", "filing_url": "https://www.sec.gov/Archives/edgar/data/1833214/000183321426000003/0001833214-26-000003-index.htm", "headline": "SAB Biotherapeutics, Inc.'s going-concern disclosure changed", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "risk_factor_only", "current_state_label": "Risk-factor language only", "direction": "eased", "located_in": "risk factors / forward-looking statements only", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "\u2026 requirements, judicial decisions and guidance issued by authoritative bodies; \u2022 our ability to attract and retain key scientific, medical, commercial or management personnel; \u2022 our estimates regarding expenses, future revenue, capital requirements and needs for additional financing; \u2022 our financial performance; \u2022 our ability to maintain our listing on The Nasdaq Capital Market; and \u2022 our ability to continue as a going concern. These forward-looking statements are subject to a number of risks, uncertainties and assumptions, including those described in the \"Risk Factors\" section and\u2026", "prior_accession": "0000950170-25-046994", "prior_url": "https://www.sec.gov/Archives/edgar/data/1833214/000095017025046994/sabs-20241231.htm" }, { "id": "231acbdb90945db2", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "SAB Biotherapeutics, Inc.", "cik": 1833214, "ticker": "SABS", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 76734681.0, "form": "10-K", "filed": "2026-03-09", "accession": "0001833214-26-000003", "filing_url": "https://www.sec.gov/Archives/edgar/data/1833214/000183321426000003/0001833214-26-000003-index.htm", "headline": "SAB Biotherapeutics, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 710, "weakness_first_reported": "2024-03-29", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, we have conducted an evaluation of the effectiveness of our internal control over financial reporting based on the COSO framework. Based on evaluation under these criteria, management determined that our internal control over financial reporting was effective as of December 31, 2025. Changes in Internal Control Over Financial Reporting There were no changes in our internal control\u2026", "prior_accession": "0000950170-25-046994", "prior_url": "https://www.sec.gov/Archives/edgar/data/1833214/000095017025046994/sabs-20241231.htm" }, { "id": "e6a8b5d22e626fb8", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "RREEF Property Trust, Inc.", "cik": 1542447, "ticker": "", "sic_desc": "Real estate investment trusts", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-09", "accession": "0001542447-26-000022", "filing_url": "https://www.sec.gov/Archives/edgar/data/1542447/000154244726000022/0001542447-26-000022-index.htm", "headline": "RREEF Property Trust, Inc. dismissed its auditor and engaged Forvis", "evidence": { "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Forvis", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "84bdde4a5d5a04cf", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "RBB Bancorp", "cik": 1499422, "ticker": "RBB", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 318895462.0, "form": "10-K", "filed": "2026-03-09", "accession": "0001437749-26-007387", "filing_url": "https://www.sec.gov/Archives/edgar/data/1499422/000143774926007387/0001437749-26-007387-index.htm", "headline": "RBB Bancorp reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-17", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 727, "weakness_first_reported": "2024-03-12", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Also in our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control \u2013 Integrated Framework: (2013) issued by COSO. Basis for Opinions The Company\u2019s management is responsible for these financial statements, for maintaining effective internal control over financial reporting, and for its assessment of the effectiveness of internal control over financial reporting, included in the\u2026", "prior_accession": "0001437749-25-008002", "prior_url": "https://www.sec.gov/Archives/edgar/data/1499422/000143774925008002/rbb20241231_10k.htm" }, { "id": "7644ee11eff80b8c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Planet Fitness, Inc.", "cik": 1637207, "ticker": "PLNT", "sic_desc": "Services", "size_tier": "large", "public_float": 9100000000.0, "form": "8-K", "filed": "2026-03-09", "accession": "0001193125-26-098710", "filing_url": "https://www.sec.gov/Archives/edgar/data/1637207/000119312526098710/0001193125-26-098710-index.htm", "headline": "Planet Fitness, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "093223742395a75c", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "PRESIDIO PRODUCTION Co", "cik": 2083125, "ticker": "", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-09", "accession": "0001213900-26-025222", "filing_url": "https://www.sec.gov/Archives/edgar/data/2083125/000121390026025222/0001213900-26-025222-index.htm", "headline": "PRESIDIO PRODUCTION Co reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3f874151d3feebc4", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Owlet, Inc.", "cik": 1816708, "ticker": "OWLT", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 95600000.0, "form": "10-K", "filed": "2026-03-09", "accession": "0001816708-26-000018", "filing_url": "https://www.sec.gov/Archives/edgar/data/1816708/000181670826000018/0001816708-26-000018-index.htm", "headline": "Owlet, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As of December 31, 2025, the remaining principal balance on the combined financed insurance premiums was $489. Funding Requirements In accordance with ASU No. 2014-15, Disclosure of Uncertainties about an Entity\u2019s Ability to Continue as a Going Concern (Subtopic 205-40), we have evaluated whether there are conditions and events, considered in the aggregate, that raise substantial doubt about our ability to continue as a going concern within one year after the date that the consolidated financial statements are issued. We have historically experienced recurring operating losses, with the\u2026", "prior_accession": "0001628280-25-021140", "prior_url": "https://www.sec.gov/Archives/edgar/data/1816708/000162828025021140/owlet_10kaxfy24.htm" }, { "id": "33b7625d65c090be", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Melar Acquisition Corp. I/Cayman", "cik": 2016221, "ticker": "MACI", "sic_desc": "Business services", "size_tier": "mid", "public_float": 168160000.0, "form": "10-K", "filed": "2026-03-09", "accession": "0001213900-26-024849", "filing_url": "https://www.sec.gov/Archives/edgar/data/2016221/000121390026024849/0001213900-26-024849-index.htm", "headline": "Melar Acquisition Corp. I/Cayman disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": true, "caveat": "This is a blank-check company: the doubt is about completing a business combination within its permitted period, which every such company discloses. It describes the structure, not a trading business.", "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-21", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "In connection with our assessment of going concern considerations in accordance with FASB ASC Topic 205-40, \u201cPresentation of Financial Statements-Going Concern,\u201d we have incurred and expect to continue to incur significant costs in pursuit of our acquisition plans. The working capital deficit and the expectation of significant future costs raise substantial doubt about our ability to continue as a going concern within one year after the date that the accompanying consolidated financial statements are issued. Additionally, Management has determined that the mandatory liquidation and subsequent\u2026", "prior_accession": "0001410578-25-000412", "prior_url": "https://www.sec.gov/Archives/edgar/data/2016221/000141057825000412/tmb-20241231x10k.htm" }, { "id": "005bab575afe9b56", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "MYOMO, INC.", "cik": 1369290, "ticker": "MYO", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 67219172.0, "form": "10-K", "filed": "2026-03-09", "accession": "0001193125-26-098531", "filing_url": "https://www.sec.gov/Archives/edgar/data/1369290/000119312526098531/0001193125-26-098531-index.htm", "headline": "MYOMO, INC. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The transaction price associated with the MyoPro for direct to patient revenue is generally determined by the insurance payer.", "If a patient has insurance that supplements Medicare Part B with a payer for which sufficient payment history exists or is a non-employer-based plan, the Company estimates the transaction price based on receiving the remaining 20% of the Medicare allowable." ], "prior_filed": "2025-03-10", "prior_form": "10-K", "similarity": 0.532, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The transaction price associated with the MyoPro for direct to patient revenue is generally determined by the insurance payer.", "prior_accession": "0000950170-25-036349", "prior_url": "https://www.sec.gov/Archives/edgar/data/1369290/000095017025036349/myo-20241231.htm" }, { "id": "c4a88e1d411bf544", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "LSB INDUSTRIES, INC.", "cik": 60714, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 417000000.0, "form": "8-K", "filed": "2026-03-09", "accession": "0001193125-26-098634", "filing_url": "https://www.sec.gov/Archives/edgar/data/60714/000119312526098634/0001193125-26-098634-index.htm", "headline": "LSB INDUSTRIES, INC. dismissed its auditor and engaged PwC", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "PwC", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ad2271b5719ebce4", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Global Business Travel Group, Inc.", "cik": 1820872, "ticker": "GBTG", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 681000000.0, "form": "10-K", "filed": "2026-03-09", "accession": "0001628280-26-015817", "filing_url": "https://www.sec.gov/Archives/edgar/data/1820872/000162828026015817/0001628280-26-015817-index.htm", "headline": "Global Business Travel Group, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-07", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 726, "weakness_first_reported": "2024-03-13", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this evaluation, management has concluded that as of December 31, 2025, the Company\u2019s internal control over financial reporting was effective. Management has reviewed its assessment with the Audit Committee. The Company's independent registered public accounting firm, KPMG LLP, who audited the consolidated financial statements included in this Annual Report, issued an unqualified opinion on the effectiveness of the Company\u2019s internal control over financial reporting. KPMG LLP\u2019s report is included\u2026", "prior_accession": "0001628280-25-011370", "prior_url": "https://www.sec.gov/Archives/edgar/data/1820872/000162828025011370/gbtg-20241231.htm" }, { "id": "39e1a86c61768c75", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Eagle Bancorp Montana, Inc.", "cik": 1478454, "ticker": "EBMT", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 121823000.0, "form": "10-K", "filed": "2026-03-09", "accession": "0001437749-26-007330", "filing_url": "https://www.sec.gov/Archives/edgar/data/1478454/000143774926007330/0001437749-26-007330-index.htm", "headline": "Eagle Bancorp Montana, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-14", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 360, "weakness_first_reported": "2025-03-14", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Also in our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control - Integrated Framework (2013) issued by COSO. Basis for Opinions The Company\u2019s management is responsible for these consolidated financial statements, for maintaining effective internal control over financial reporting, and for its assessment of the effectiveness of internal control over financial reporting, included in\u2026", "prior_accession": "0001437749-25-007739", "prior_url": "https://www.sec.gov/Archives/edgar/data/1478454/000143774925007739/ebmt20241231c_10k.htm" }, { "id": "4930d5e99fbc36e3", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Dianthus Therapeutics, Inc. /DE/", "cik": 1690585, "ticker": "DNTH", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 651000000.0, "form": "10-K", "filed": "2026-03-09", "accession": "0001690585-26-000006", "filing_url": "https://www.sec.gov/Archives/edgar/data/1690585/000169058526000006/0001690585-26-000006-index.htm", "headline": "Dianthus Therapeutics, Inc. /DE/ reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-11", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 718, "weakness_first_reported": "2024-03-21", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "GAAP. As of December 31, 2025, our management assessed the effectiveness of our internal control over financial reporting using the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission in its 2023 Internal Control-Integrated Framework. Based on this assessment, our management concluded that our internal control over financial reporting was effective as of December 31, 2025. This Annual Report on Form 10-K does not include an attestation report of our independent registered\u2026", "prior_accession": "0000950170-25-037131", "prior_url": "https://www.sec.gov/Archives/edgar/data/1690585/000095017025037131/dnth-20241231.htm" }, { "id": "bc2138c731029506", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Coherus Oncology, Inc.", "cik": 1512762, "ticker": "CHRS", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 170600000.0, "form": "10-K", "filed": "2026-03-09", "accession": "0001104659-26-025308", "filing_url": "https://www.sec.gov/Archives/edgar/data/1512762/000110465926025308/0001104659-26-025308-index.htm", "headline": "Coherus Oncology, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-17", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 357, "weakness_first_reported": "2025-03-17", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, Coherus Oncology, Inc. (the Company) maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on the COSO criteria. We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the balance sheets of the Company as of December 31, 2025 and 2024, the related statements of operations, comprehensive income, stockholders' equity (deficit) and cash flows for each of the two\u2026", "prior_accession": "0001558370-25-003126", "prior_url": "https://www.sec.gov/Archives/edgar/data/1512762/000155837025003126/chrs-20241231x10k.htm" }, { "id": "133cd0e873bc62df", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Cartesian Therapeutics, Inc.", "cik": 1453687, "ticker": "RNAC", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 193901954.0, "form": "10-K", "filed": "2026-03-09", "accession": "0001453687-26-000064", "filing_url": "https://www.sec.gov/Archives/edgar/data/1453687/000145368726000064/0001453687-26-000064-index.htm", "headline": "Cartesian Therapeutics, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-13", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 732, "weakness_first_reported": "2024-03-07", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management based its assessment on criteria established in \u201cInternal Control - Integrated Framework (2013)\u201d issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based upon this assessment, our management concluded that our internal control over financial reporting was effective as of December 31, 2025. Changes in Internal Control over Financial Reporting There have been no changes in our internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))\u2026", "prior_accession": "0001453687-25-000060", "prior_url": "https://www.sec.gov/Archives/edgar/data/1453687/000145368725000060/rnac-20241231.htm" }, { "id": "5f3af788a861c53e", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Amplify Energy Corp.", "cik": 1533924, "ticker": "AMPY", "sic_desc": "Mining", "size_tier": "mid", "public_float": 202100000.0, "form": "10-K", "filed": "2026-03-09", "accession": "0001104659-26-025299", "filing_url": "https://www.sec.gov/Archives/edgar/data/1533924/000110465926025299/0001104659-26-025299-index.htm", "headline": "Amplify Energy Corp. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted improvements to income tax disclosure (ASU 2023-09) on January 1, 2025." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-04-17", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "The Company adopted improvements to income tax disclosure (ASU 2023-09) on January 1, 2025.", "prior_accession": "0001104659-25-036005", "prior_url": "https://www.sec.gov/Archives/edgar/data/1533924/000110465925036005/ampy-20241231x10ka.htm" }, { "id": "6fcc8a33d2202304", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "VALMONT INDUSTRIES INC", "cik": 102729, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 6424049320.0, "form": "8-K", "filed": "2026-03-06", "accession": "0001104659-26-024717", "filing_url": "https://www.sec.gov/Archives/edgar/data/102729/000110465926024717/0001104659-26-024717-index.htm", "headline": "VALMONT INDUSTRIES INC reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Deloitte", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "03dd6ceb2bd48db1", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "TEREX CORP", "cik": 97216, "ticker": "TEX", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 3603000000.0, "form": "8-K", "filed": "2026-03-06", "accession": "0000097216-26-000037", "filing_url": "https://www.sec.gov/Archives/edgar/data/97216/000009721626000037/0000097216-26-000037-index.htm", "headline": "TEREX CORP's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "06e8d0c5c247c763", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Shepherd's Finance, LLC", "cik": 1544190, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-06", "accession": "0001493152-26-009104", "filing_url": "https://www.sec.gov/Archives/edgar/data/1544190/000149315226009104/0001493152-26-009104-index.htm", "headline": "Shepherd's Finance, LLC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0cbb751f895270ea", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "REPUBLIC BANCORP INC /KY/", "cik": 921557, "ticker": "RBCAA", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 620362810.0, "form": "10-K", "filed": "2026-03-06", "accession": "0001104659-26-024523", "filing_url": "https://www.sec.gov/Archives/edgar/data/921557/000110465926024523/0001104659-26-024523-index.htm", "headline": "REPUBLIC BANCORP INC /KY/ cited accounting standard ASU 2023-02 for the first time in this filing series", "evidence": { "adopted": [ "2023-02" ], "adoption_year_stated": 2024, "caveat": "The filing states this standard was adopted in 2024, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "While contributions are made periodically over the life of the respective investments, which can be up to 10 years depending on the type of investment, the majority of contributions associated with a respective investment are made within the first few years after entering the partnership. Effective January 1, 2024, the Company adopted ASU 2023-02, \u201cInvestments \u2013 Equity Method and Joint Ventures\u2026" ], "new_standards": [ "2023-02" ], "prior_filed": "2025-03-06", "prior_form": "10-K", "restates_existing_policy": true, "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." }, "quote": "While contributions are made periodically over the life of the respective investments, which can be up to 10 years depending on the type of investment, the majority of contributions associated with a respective investment are made within the first few years after entering the partnership. Effective January 1, 2024, the Company adopted ASU 2023-02, \u201cInvestments \u2013 Equity Method and Joint Ventures\u2026", "prior_accession": "0001558370-25-002370", "prior_url": "https://www.sec.gov/Archives/edgar/data/921557/000155837025002370/rbcaa-20241231x10k.htm" }, { "id": "f4593145ab35a077", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "PRUCO LIFE INSURANCE CO", "cik": 777917, "ticker": "", "sic_desc": "Life insurance", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-03-06", "accession": "0000777917-26-000036", "filing_url": "https://www.sec.gov/Archives/edgar/data/777917/000077791726000036/0000777917-26-000036-index.htm", "headline": "PRUCO LIFE INSURANCE CO reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-26", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 345, "weakness_first_reported": "2025-03-26", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management conducted an assessment of the effectiveness, as of December 31, 2025, of the Company\u2019s internal control over financial reporting, based on the framework established in Internal Control\u2014Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (\"COSO\"). Based on our assessment under that framework, management concluded that the Company\u2019s internal control over financial reporting was effective as of December 31, 2025. Our internal control over financial\u2026", "prior_accession": "0000777917-25-000035", "prior_url": "https://www.sec.gov/Archives/edgar/data/777917/000077791725000035/cik777917-20241231.htm" }, { "id": "cd3f3067983ecb67", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "PROCEPT BioRobotics Corp", "cik": 1588978, "ticker": "PRCT", "sic_desc": "Medical instruments", "size_tier": "large", "public_float": 3200000000.0, "form": "8-K", "filed": "2026-03-06", "accession": "0001588978-26-000013", "filing_url": "https://www.sec.gov/Archives/edgar/data/1588978/000158897826000013/0001588978-26-000013-index.htm", "headline": "PROCEPT BioRobotics Corp's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "051122906765b380", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "PACIFIC BIOSCIENCES OF CALIFORNIA, INC.", "cik": 1299130, "ticker": "PACB", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 371400000.0, "form": "8-K", "filed": "2026-03-06", "accession": "0001299130-26-000053", "filing_url": "https://www.sec.gov/Archives/edgar/data/1299130/000129913026000053/0001299130-26-000053-index.htm", "headline": "PACIFIC BIOSCIENCES OF CALIFORNIA, INC.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2b7faeb0eb7391ec", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "National Energy Services Reunited Corp.", "cik": 1698514, "ticker": "NESR", "sic_desc": "Mining", "size_tier": "mid", "public_float": 411200000.0, "form": "10-K", "filed": "2026-03-06", "accession": "0001493152-26-009139", "filing_url": "https://www.sec.gov/Archives/edgar/data/1698514/000149315226009139/0001493152-26-009139-index.htm", "headline": "National Energy Services Reunited Corp. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2018-03-27", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001493152-18-003973", "prior_url": "https://www.sec.gov/Archives/edgar/data/1698514/000149315218003973/form10-k.htm" }, { "id": "aba25961d39779bf", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "National Energy Services Reunited Corp.", "cik": 1698514, "ticker": "NESR", "sic_desc": "Mining", "size_tier": "mid", "public_float": 411200000.0, "form": "10-K", "filed": "2026-03-06", "accession": "0001493152-26-009139", "filing_url": "https://www.sec.gov/Archives/edgar/data/1698514/000149315226009139/0001493152-26-009139-index.htm", "headline": "National Energy Services Reunited Corp. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "Recently issued accounting standards adopted On December 31, 2025, the Company adopted Financial Accounting Standards Board (\u201cFASB\u201d) Accounting Standards Update (\u201cASU\u201d) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (\u201cASU 2023-09\u201d)." ], "new_standards": [ "2016-02", "2023-09", "2024-03" ], "prior_filed": "2018-03-27", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Recently issued accounting standards adopted On December 31, 2025, the Company adopted Financial Accounting Standards Board (\u201cFASB\u201d) Accounting Standards Update (\u201cASU\u201d) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (\u201cASU 2023-09\u201d).", "prior_accession": "0001493152-18-003973", "prior_url": "https://www.sec.gov/Archives/edgar/data/1698514/000149315218003973/form10-k.htm" }, { "id": "8bd354fbefebb241", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "NORTHRIM BANCORP INC", "cik": 1163370, "ticker": "NRIM", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 496019071.0, "form": "10-K", "filed": "2026-03-06", "accession": "0001163370-26-000007", "filing_url": "https://www.sec.gov/Archives/edgar/data/1163370/000116337026000007/0001163370-26-000007-index.htm", "headline": "NORTHRIM BANCORP INC cited accounting standard ASU 2025-05 for the first time in this filing series", "evidence": { "adopted": [ "2025-05" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2025-05 on December 31, 2025, and the adoption did not have a material impact on the Company's consolidated financial statements." ], "new_standards": [ "2025-05", "2025-08" ], "prior_filed": "2025-03-10", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2025-05 on December 31, 2025, and the adoption did not have a material impact on the Company's consolidated financial statements.", "prior_accession": "0001163370-25-000007", "prior_url": "https://www.sec.gov/Archives/edgar/data/1163370/000116337025000007/nrim-20241231.htm" }, { "id": "56ccd52835ae6780", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "NI Holdings, Inc.", "cik": 1681206, "ticker": "NODK", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 119000000.0, "form": "10-K", "filed": "2026-03-06", "accession": "0001174947-26-000305", "filing_url": "https://www.sec.gov/Archives/edgar/data/1681206/000117494726000305/0001174947-26-000305-index.htm", "headline": "NI Holdings, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-07", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 364, "weakness_first_reported": "2025-03-07", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Based on our evaluation under the COSO Framework, the Chief Executive Officer and Chief Financial Officer have concluded that the Company\u2019s current internal control over financial reporting is effective at December 31, 2025, and that our consolidated financial statements we include in this 2025 Annual Report present fairly, in all material respects, our financial position, results of operations\u2026", "prior_accession": "0001174947-25-000304", "prior_url": "https://www.sec.gov/Archives/edgar/data/1681206/000117494725000304/nodk-20241231.htm" }, { "id": "fee6beec14ba3148", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Midland States Bancorp, Inc.", "cik": 1466026, "ticker": "MSBI", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 466599960.0, "form": "8-K", "filed": "2026-03-06", "accession": "0001104659-26-024769", "filing_url": "https://www.sec.gov/Archives/edgar/data/1466026/000110465926024769/0001104659-26-024769-index.htm", "headline": "Midland States Bancorp, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b15a70b317e16d2e", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "MILLER INDUSTRIES INC /TN/", "cik": 924822, "ticker": "MLR", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 604324990.0, "form": "8-K", "filed": "2026-03-06", "accession": "0001104659-26-024716", "filing_url": "https://www.sec.gov/Archives/edgar/data/924822/000110465926024716/0001104659-26-024716-index.htm", "headline": "MILLER INDUSTRIES INC /TN/'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b2174b4eea69d3b8", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Joby Aviation, Inc.", "cik": 1819848, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 5630000000.0, "form": "8-K", "filed": "2026-03-06", "accession": "0001819848-26-000165", "filing_url": "https://www.sec.gov/Archives/edgar/data/1819848/000181984826000165/0001819848-26-000165-index.htm", "headline": "Joby Aviation, Inc. dismissed Deloitte and engaged PwC", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Deloitte", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "PwC", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c7bdbe14b525ab37", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "INLIF Ltd", "cik": 1991592, "ticker": "INLF", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-06", "accession": "0001213900-26-024760", "filing_url": "https://www.sec.gov/Archives/edgar/data/1991592/000121390026024760/0001213900-26-024760-index.htm", "headline": "INLIF Ltd cited accounting standard ASU 2016-13 for the first time in this filing series", "evidence": { "adopted": [ "2016-13" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Since January 1, 2020, we adopted Accounting Standards Update (\u201cASU\u201d) No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (\u201cASU 2016-13\u201d), using the modified retrospective transition method." ], "new_standards": [ "2016-13", "2024-01", "2025-04", "2025-05" ], "prior_filed": "2025-04-28", "prior_form": "20-F", "restates_existing_policy": false, "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." }, "quote": "Since January 1, 2020, we adopted Accounting Standards Update (\u201cASU\u201d) No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (\u201cASU 2016-13\u201d), using the modified retrospective transition method.", "prior_accession": "0001213900-25-036061", "prior_url": "https://www.sec.gov/Archives/edgar/data/1991592/000121390025036061/ea0239388-20f_inliflimit.htm" }, { "id": "96dabf06e293c37b", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Hennessy Capital Investment Corp. VII", "cik": 1846416, "ticker": "HVII", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 200050400.0, "form": "10-K", "filed": "2026-03-06", "accession": "0001493152-26-009187", "filing_url": "https://www.sec.gov/Archives/edgar/data/1846416/000149315226009187/0001493152-26-009187-index.htm", "headline": "Hennessy Capital Investment Corp. VII disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": true, "caveat": "This is a blank-check company: the doubt is about completing a business combination within its permitted period, which every such company discloses. It describes the structure, not a trading business.", "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "If an initial business combination is not consummated by that date, there will be a mandatory liquidation and subsequent dissolution of the Company. Management has determined that the mandatory liquidation, should an initial business combination not occur, and potential subsequent dissolution, raises substantial doubt about the Company\u2019s ability to continue as a going concern. No adjustments have been made to the carrying amounts of assets or liabilities should the Company be required to liquidate after January 21, 2027. Basis for Opinion These consolidated financial statements are the\u2026", "prior_accession": "0001641172-25-001741", "prior_url": "https://www.sec.gov/Archives/edgar/data/1846416/000164117225001741/form10-k.htm" }, { "id": "4b5e4f8b46aa16fe", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Granite Ridge Resources, Inc.", "cik": 1928446, "ticker": "GRNT", "sic_desc": "Mining", "size_tier": "mid", "public_float": 411021199.0, "form": "10-K", "filed": "2026-03-06", "accession": "0001928446-26-000007", "filing_url": "https://www.sec.gov/Archives/edgar/data/1928446/000192844626000007/0001928446-26-000007-index.htm", "headline": "Granite Ridge Resources, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-06", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 1075, "weakness_first_reported": "2023-03-27", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Opinion on the Internal Control Over Financial Reporting We have audited Granite Ridge Resources Inc.\u2019s (the \u201cCompany\u201d) internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control \u2013 Integrated Framework: (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria\u2026", "prior_accession": "0001928446-25-000010", "prior_url": "https://www.sec.gov/Archives/edgar/data/1928446/000192844625000010/grnt-20241231.htm" }, { "id": "2d6293ccd39d6beb", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Hadron Energy, Inc.", "cik": 2023730, "ticker": "HDRN", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 207600000.0, "form": "10-K", "filed": "2026-03-06", "accession": "0001193125-26-096526", "filing_url": "https://www.sec.gov/Archives/edgar/data/2023730/000119312526096526/0001193125-26-096526-index.htm", "headline": "GigCapital7 Corp. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-16", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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.", "formerly": "GigCapital7 Corp." }, "quote": "As discussed in Note 1 to the consolidated financial statements, the Company has no present revenue, its business plan is dependent on the completion of a business combination and the Company\u2019s cash and working capital as of December 31, 2025 are not sufficient to complete its planned activities for the upcoming year. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans regarding these matters are also described in Note 1. The consolidated financial statements do not include any adjustments that might result from the outcome\u2026", "prior_accession": "0000950170-25-054851", "prior_url": "https://www.sec.gov/Archives/edgar/data/2023730/000095017025054851/ck0002023730-20241231.htm" }, { "id": "1cf7dec4f2feef04", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "GMTech Inc.", "cik": 2000762, "ticker": "GMTH", "sic_desc": "Services", "size_tier": "small", "public_float": 5180000.0, "form": "10-K", "filed": "2026-03-06", "accession": "0001683168-26-001549", "filing_url": "https://www.sec.gov/Archives/edgar/data/2000762/000168316826001549/0001683168-26-001549-index.htm", "headline": "GMTech Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "For the wholesale of smartphones, the Company typically signs sales contracts with customers which will set forth the terms and conditions including the transaction price, products to be delivered, terms of delivery, and terms of payment.", "The terms serve as the basis of the performance obligations that the Company shall fulfill in order to recognize revenue." ], "prior_filed": "2025-01-10", "prior_form": "10-K", "similarity": 0.193, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "For the wholesale of smartphones, the Company typically signs sales contracts with customers which will set forth the terms and conditions including the transaction price, products to be delivered, terms of delivery, and terms of payment.", "prior_accession": "0001683168-25-000206", "prior_url": "https://www.sec.gov/Archives/edgar/data/2000762/000168316825000206/gmtech_i10k-103124.htm" }, { "id": "62bbab3491368ea6", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "GAIA, INC", "cik": 1089872, "ticker": "GAIA", "sic_desc": "Services", "size_tier": "mid", "public_float": 78410000.0, "form": "10-K", "filed": "2026-03-06", "accession": "0001193125-26-096522", "filing_url": "https://www.sec.gov/Archives/edgar/data/1089872/000119312526096522/0001193125-26-096522-index.htm", "headline": "GAIA, INC reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-10", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 707, "weakness_first_reported": "2024-03-29", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our management assessed the effectiveness of our internal control over financial reporting as of December 31, 2025 using the criteria set forth in 2013 by the Committee of Sponsoring Organizations of the Treadway Commission in its \u201cInternal Control-Integrated Framework.\u201d Our management concluded that, as of December 31, 2025 our internal control over financial reporting was effective. Item 9B. Other Information During the three months ended December 31, 2025, no director or officer of Gaia adopted or terminated a\u2026", "prior_accession": "0000950170-25-036287", "prior_url": "https://www.sec.gov/Archives/edgar/data/1089872/000095017025036287/gaia-20241231.htm" }, { "id": "e72de04c740dfc1a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "FTAI Aviation Ltd.", "cik": 1590364, "ticker": "FTAI", "sic_desc": "Services", "size_tier": "mega", "public_float": 11700000000.0, "form": "8-K", "filed": "2026-03-06", "accession": "0001140361-26-008165", "filing_url": "https://www.sec.gov/Archives/edgar/data/1590364/000114036126008165/0001140361-26-008165-index.htm", "headline": "FTAI Aviation Ltd.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1b5d874c6a2f6092", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "FLUSHING FINANCIAL CORP", "cik": 923139, "ticker": "", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 378464000.0, "form": "10-K", "filed": "2026-03-06", "accession": "0001104659-26-024646", "filing_url": "https://www.sec.gov/Archives/edgar/data/923139/000110465926024646/0001104659-26-024646-index.htm", "headline": "FLUSHING FINANCIAL CORP cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "During 2025, the Company adopted ASU 2023-09 \u201cIncome Taxes (Topic 740): Improvements to Income Tax Disclosures on a Prospective Basis\u201d." ], "new_standards": [ "2023-09", "2024-03" ], "prior_filed": "2025-03-13", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "During 2025, the Company adopted ASU 2023-09 \u201cIncome Taxes (Topic 740): Improvements to Income Tax Disclosures on a Prospective Basis\u201d.", "prior_accession": "0001558370-25-002896", "prior_url": "https://www.sec.gov/Archives/edgar/data/923139/000155837025002896/ffic-20241231x10ka.htm" }, { "id": "44e61ccb8f8e48c7", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Bunker Hill Mining Corp.", "cik": 1407583, "ticker": "BHLL", "sic_desc": "Mining", "size_tier": "mid", "public_float": 78398964.0, "form": "10-K", "filed": "2026-03-06", "accession": "0001493152-26-009196", "filing_url": "https://www.sec.gov/Archives/edgar/data/1407583/000149315226009196/0001493152-26-009196-index.htm", "headline": "Bunker Hill Mining Corp. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-03-28", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Going concern The assessment of the Company\u2019s ability to continue as a going concern involves judgement regarding future funding available for its operations and working capital requirements. Judgement is also required in determining if disclosure of a material uncertainty related to events or conditions which might cast substantial doubt on the Company\u2019s ability to continue as a going concern is required in the notes to the consolidated financial statements. This judgment is dependent on management\u2019s expectation of future net cash flows, exiting borrowing capacity and financial obligations\u2026", "prior_accession": "0001641172-25-001245", "prior_url": "https://www.sec.gov/Archives/edgar/data/1407583/000164117225001245/form10-k.htm" }, { "id": "d8f768ad7383d634", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Bridger Aerospace Group Holdings, Inc.", "cik": 1941536, "ticker": "BAER", "sic_desc": "Business services", "size_tier": "mid", "public_float": 78100000.0, "form": "10-K", "filed": "2026-03-06", "accession": "0001941536-26-000005", "filing_url": "https://www.sec.gov/Archives/edgar/data/1941536/000194153626000005/0001941536-26-000005-index.htm", "headline": "Bridger Aerospace Group Holdings, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-14", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 4, "weakness_days_reported": 1082, "weakness_first_reported": "2023-03-20", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our management conducted an evaluation of the effectiveness of the Company\u2019s internal control over financial reporting as of December 31, 2025. In making this assessment, management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control \u2013 Integrated Framework (2013). Based on this evaluation, our management concluded that the Company\u2019s internal control over financial reporting was effective as of December 31, 2025. Attestation Report of the\u2026", "prior_accession": "0001628280-25-012821", "prior_url": "https://www.sec.gov/Archives/edgar/data/1941536/000162828025012821/baer-20241231.htm" }, { "id": "b8c9f582212f0e7a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Braemar Hotels & Resorts Inc.", "cik": 1574085, "ticker": "BHR", "sic_desc": "Real estate investment trusts", "size_tier": "mid", "public_float": 164457459.0, "form": "8-K", "filed": "2026-03-06", "accession": "0001104659-26-024437", "filing_url": "https://www.sec.gov/Archives/edgar/data/1574085/000110465926024437/0001104659-26-024437-index.htm", "headline": "Braemar Hotels & Resorts Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "773124c75da3db45", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Bluejay Diagnostics, Inc.", "cik": 1704287, "ticker": "BJDX", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 2570000.0, "form": "10-K", "filed": "2026-03-06", "accession": "0001213900-26-024616", "filing_url": "https://www.sec.gov/Archives/edgar/data/1704287/000121390026024616/0001213900-26-024616-index.htm", "headline": "Bluejay Diagnostics, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-29", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Current cash resources and expected operating expenses are considered in determining its liquidity requirements. The Company estimates cash resources will be sufficient to fund its operations up to the third quarter of 2026. The Company will need additional capital to fund its planned operations for the next 12 months. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year from the date these financial statements are issued. The consolidated financial statements for the years ended December 31, 2025 and 2024 were prepared under the\u2026", "prior_accession": "0001213900-25-036783", "prior_url": "https://www.sec.gov/Archives/edgar/data/1704287/000121390025036783/ea0239880-10ka1_bluejay.htm" }, { "id": "0676b858a15f7932", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Black Hawk Acquisition Corp", "cik": 2000775, "ticker": "BKHA", "sic_desc": "Biological products", "size_tier": "small", "public_float": 73900000.0, "form": "10-K", "filed": "2026-03-06", "accession": "0001829126-26-002021", "filing_url": "https://www.sec.gov/Archives/edgar/data/2000775/000182912626002021/0001829126-26-002021-index.htm", "headline": "Black Hawk Acquisition Corp disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-11", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As more fully described in Note 1 to the financial statements, the Company currently lacks the liquidity it needs to sustain operations for a reasonable period of time and the Company\u2019s business plan is dependent on the completion of a business combination within a prescribed period of time and if not completed will cease all operations except for the purpose of liquidating which raises substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The financial statements do not include any adjustments that\u2026", "prior_accession": "0001829126-25-002550", "prior_url": "https://www.sec.gov/Archives/edgar/data/2000775/000182912625002550/blackhawkacq_10ka.htm" }, { "id": "0dbb4b685fb8dad1", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Amprius Technologies, Inc.", "cik": 1899287, "ticker": "AMPX", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 518400000.0, "form": "10-K", "filed": "2026-03-06", "accession": "0001899287-26-000015", "filing_url": "https://www.sec.gov/Archives/edgar/data/1899287/000189928726000015/0001899287-26-000015-index.htm", "headline": "Amprius Technologies, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-20", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In addition, any such failures could result in litigation or regulatory actions by the SEC or other regulatory authorities, loss of investor confidence, delisting of our securities and harm to our reputation and financial condition, or diversion of financial and management resources from the operation of our business. In 2023 and 2022, we identified material weaknesses in our internal control over financial reporting pertaining to the inadequate design and maintenance of our internal control over our financial\u2026", "prior_accession": "0001899287-25-000012", "prior_url": "https://www.sec.gov/Archives/edgar/data/1899287/000189928725000012/ampx-20241231.htm" }, { "id": "059643d476af048a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Adapti, Inc.", "cik": 1420924, "ticker": "ADTI", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-06", "accession": "0001493152-26-009046", "filing_url": "https://www.sec.gov/Archives/edgar/data/1420924/000149315226009046/0001493152-26-009046-index.htm", "headline": "Adapti, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c98027599fab71bd", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "ASHFORD HOSPITALITY TRUST INC", "cik": 1232582, "ticker": "AHT", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 45122000.0, "form": "8-K", "filed": "2026-03-06", "accession": "0001104659-26-024438", "filing_url": "https://www.sec.gov/Archives/edgar/data/1232582/000110465926024438/0001104659-26-024438-index.htm", "headline": "ASHFORD HOSPITALITY TRUST INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "25e4dcbe35779e4a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AGILENT TECHNOLOGIES, INC.", "cik": 1090872, "ticker": "A", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 30000000000.0, "form": "8-K", "filed": "2026-03-06", "accession": "0001193125-26-096487", "filing_url": "https://www.sec.gov/Archives/edgar/data/1090872/000119312526096487/0001193125-26-096487-index.htm", "headline": "AGILENT TECHNOLOGIES, INC.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2311b31783486dd5", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "374Water Inc.", "cik": 933972, "ticker": "SCWO", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 27400000.0, "form": "8-K", "filed": "2026-03-06", "accession": "0001654954-26-001992", "filing_url": "https://www.sec.gov/Archives/edgar/data/933972/000165495426001992/0001654954-26-001992-index.htm", "headline": "374Water Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3e4363e53eeb76eb", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "urban-gro, Inc.", "cik": 1706524, "ticker": "", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 13235644.0, "form": "8-K", "filed": "2026-03-05", "accession": "0001213900-26-024200", "filing_url": "https://www.sec.gov/Archives/edgar/data/1706524/000121390026024200/0001213900-26-024200-index.htm", "headline": "urban-gro, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Sadler, Gibb & Associates, LLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "de4b8879c7814014", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Trulieve Cannabis Corp.", "cik": 1754195, "ticker": "TRLV", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1500000000.0, "form": "8-K", "filed": "2026-03-05", "accession": "0001754195-26-000021", "filing_url": "https://www.sec.gov/Archives/edgar/data/1754195/000175419526000021/0001754195-26-000021-index.htm", "headline": "Trulieve Cannabis Corp.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d466593cb845b01c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "TriSalus Life Sciences, Inc.", "cik": 1826667, "ticker": "TLSI", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 111500000.0, "form": "10-K", "filed": "2026-03-05", "accession": "0001628280-26-015163", "filing_url": "https://www.sec.gov/Archives/edgar/data/1826667/000162828026015163/0001628280-26-015163-index.htm", "headline": "TriSalus Life Sciences, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-05-30", "prior_form": "10-K/A", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001826667-25-000070", "prior_url": "https://www.sec.gov/Archives/edgar/data/1826667/000182666725000070/tlsi-20241231.htm" }, { "id": "4957b4648d2373db", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Silence Therapeutics plc", "cik": 1479615, "ticker": "SLN", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 737900000.0, "form": "10-K", "filed": "2026-03-05", "accession": "0001193125-26-092591", "filing_url": "https://www.sec.gov/Archives/edgar/data/1479615/000119312526092591/0001193125-26-092591-index.htm", "headline": "Silence Therapeutics plc disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As of December 31, 2025, the Group had cash and cash equivalents and short-term investments of $85.1 million. In accordance with Accounting Standards Codification (\"ASC\") 205, \"Disclosure of Uncertainties about and Entity's Ability to Continue as a Going Concern, the Group has the responsibility to evaluate whether conditions and/or events raise substantial doubt about its ability to meet its future financial obligations as they become due within one year after the date that the financial statements are issued. The forecast for evaluating the going concern basis of the Group includes\u2026", "prior_accession": "0000950170-25-061116", "prior_url": "https://www.sec.gov/Archives/edgar/data/1479615/000095017025061116/sln-20241231.htm" }, { "id": "25e303b94e0ef89c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SYSCO CORP", "cik": 96021, "ticker": "SYY", "sic_desc": "Wholesale trade", "size_tier": "mega", "public_float": 37355747561.0, "form": "8-K", "filed": "2026-03-05", "accession": "0001193125-26-092606", "filing_url": "https://www.sec.gov/Archives/edgar/data/96021/000119312526092606/0001193125-26-092606-index.htm", "headline": "SYSCO CORP's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c1b5a93a9affa077", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Rumble Inc.", "cik": 1830081, "ticker": "RUM", "sic_desc": "Computer services", "size_tier": "large", "public_float": 1725500000.0, "form": "10-K", "filed": "2026-03-05", "accession": "0001213900-26-024099", "filing_url": "https://www.sec.gov/Archives/edgar/data/1830081/000121390026024099/0001213900-26-024099-index.htm", "headline": "Rumble Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-25", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 345, "weakness_first_reported": "2025-03-25", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "GAAP. As of December 31, 2025, our management assessed the effectiveness of our internal control over financial reporting using the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission in its 2023 Internal Control-Integrated Framework. Based on this assessment, our management concluded that our internal control over financial reporting was effective as of December 31, 2025. This Annual Report on Form 10-K does not include an attestation report of our independent registered\u2026", "prior_accession": "0001013762-25-001863", "prior_url": "https://www.sec.gov/Archives/edgar/data/1830081/000101376225001863/ea0234307-10k_rumble.htm" }, { "id": "9359021e7d68fb1c", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Ranpak Holdings Corp.", "cik": 1712463, "ticker": "PACK", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 301100000.0, "form": "10-K", "filed": "2026-03-05", "accession": "0001628280-26-015027", "filing_url": "https://www.sec.gov/Archives/edgar/data/1712463/000162828026015027/0001628280-26-015027-index.htm", "headline": "Ranpak Holdings Corp. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-17", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 1070, "weakness_first_reported": "2023-03-31", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control \u2013 Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated balance sheets of the Company as of December 31, 2025 and 2024, the\u2026", "prior_accession": "0001628280-25-012927", "prior_url": "https://www.sec.gov/Archives/edgar/data/1712463/000162828025012927/pack-20241231.htm" }, { "id": "293834662499aaa7", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "RESEARCH FRONTIERS INC", "cik": 793524, "ticker": "REFR", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 52439939.0, "form": "10-K", "filed": "2026-03-05", "accession": "0001493152-26-008988", "filing_url": "https://www.sec.gov/Archives/edgar/data/793524/000149315226008988/0001493152-26-008988-index.htm", "headline": "RESEARCH FRONTIERS INC cited accounting standards ASU 2023-07, ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-07", "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "In 2024, the Company adopted the provisions of ASU 2023-07, \u201cSegment Reporting\u201d.", "\u2026 eferred tax liabilities: Lease liability 220,000 257,000 Total gross deferred tax liabilities 220,000 257,000 Valuation allowance (13,582,000 ) (13,981,000 ) Net deferred tax $ - $ - Upon adoption of ASU 2023-09, Improvements in Income Tax Disclosures, as described in Note 2, the reconciliation of income taxes at the federal statutory rate to our provision for (benefit from) income taxes for the\u2026" ], "new_standards": [ "2023-07", "2023-09" ], "prior_filed": "2025-04-16", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "In 2024, the Company adopted the provisions of ASU 2023-07, \u201cSegment Reporting\u201d.", "prior_accession": "0001641172-25-004925", "prior_url": "https://www.sec.gov/Archives/edgar/data/793524/000164117225004925/form10-ka.htm" }, { "id": "827cb2f67040a4b9", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "REGENXBIO Inc.", "cik": 1590877, "ticker": "RGNX", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 536344977.0, "form": "10-K", "filed": "2026-03-05", "accession": "0001193125-26-094013", "filing_url": "https://www.sec.gov/Archives/edgar/data/1590877/000119312526094013/0001193125-26-094013-index.htm", "headline": "REGENXBIO Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-13", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Future Liquidity and Ability to Continue as a Going Concern We intend to devote the majority of our current capital to preclinical research, clinical development, seeking regulatory approval of our product candidates and, if approved, commercialization of our product candidates, as well as additional capital expenditures needed to support these activities. Because of the numerous risks and uncertainties associated with the development and commercialization of gene therapy product candidates, we are unable to estimate the total amount of operating expenditures and capital outlays necessary to\u2026", "prior_accession": "0000950170-25-038770", "prior_url": "https://www.sec.gov/Archives/edgar/data/1590877/000095017025038770/rgnx-20241231.htm" }, { "id": "301da4b79d8be52d", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "RAND CAPITAL CORP", "cik": 81955, "ticker": "RAND", "sic_desc": "", "size_tier": "small", "public_float": 15230000.0, "form": "10-K", "filed": "2026-03-05", "accession": "0001193125-26-092669", "filing_url": "https://www.sec.gov/Archives/edgar/data/81955/000119312526092669/0001193125-26-092669-index.htm", "headline": "RAND CAPITAL CORP reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-10", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "\u2026 Item 9A, \u201cControls and Procedures,\u201d our management (i) identified a material weakness in internal control over financial reporting related to deficiencies in the design and implementation of controls over accounting for income taxes and related disclosures with regard to management review controls and the completeness and accuracy of information used in the execution of those controls and (ii) concluded that our internal control over financial reporting was not effective as of December 31, 2025 due to this\u2026", "prior_accession": "0000950170-25-035949", "prior_url": "https://www.sec.gov/Archives/edgar/data/81955/000095017025035949/rand-20241231.htm" }, { "id": "454f8a55a5186dcf", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.", "cik": 1350156, "ticker": "", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 494059.0, "form": "8-K/A", "filed": "2026-03-05", "accession": "0001079973-26-000276", "filing_url": "https://www.sec.gov/Archives/edgar/data/1350156/000107997326000276/0001079973-26-000276-index.htm", "headline": "PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "950854df92054431", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "NextCure, Inc.", "cik": 1661059, "ticker": "NXTC", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 43600000.0, "form": "10-K", "filed": "2026-03-05", "accession": "0001104659-26-024137", "filing_url": "https://www.sec.gov/Archives/edgar/data/1661059/000110465926024137/0001104659-26-024137-index.htm", "headline": "NextCure, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-06", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "The Company\u2019s Ability to Continue as a Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has suffered recurring losses and negative cash flows from operations and has stated that substantial doubt exists about the Company\u2019s ability to continue as a going concern. Management's evaluation of the events and conditions and management\u2019s plans regarding these matters are also described in Note 2. The financial statements do not include any adjustments that\u2026", "prior_accession": "0001558370-25-002402", "prior_url": "https://www.sec.gov/Archives/edgar/data/1661059/000155837025002402/nxtc-20241231x10k.htm" }, { "id": "3f33d30d9c1a071c", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "NRC HEALTH", "cik": 70487, "ticker": "NRC", "sic_desc": "Commercial physical and biological research", "size_tier": "mid", "public_float": 299398035.0, "form": "10-K", "filed": "2026-03-05", "accession": "0001437749-26-007002", "filing_url": "https://www.sec.gov/Archives/edgar/data/70487/000143774926007002/0001437749-26-007002-index.htm", "headline": "NATIONAL RESEARCH CORP cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09 prospectively for annual periods beginning January 1, 2025." ], "new_standards": [ "2023-09", "2024-03", "2025-06" ], "prior_filed": "2025-03-17", "prior_form": "10-K", "restates_existing_policy": false, "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.", "formerly": "NATIONAL RESEARCH CORP" }, "quote": "The Company adopted ASU 2023-09 prospectively for annual periods beginning January 1, 2025.", "prior_accession": "0001437749-25-007867", "prior_url": "https://www.sec.gov/Archives/edgar/data/70487/000143774925007867/nrc20241231_10k.htm" }, { "id": "870938985b0f7bc5", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "MCKESSON CORP", "cik": 927653, "ticker": "MCK", "sic_desc": "Wholesale trade", "size_tier": "mega", "public_float": 95300000000.0, "form": "8-K", "filed": "2026-03-05", "accession": "0000927653-26-000035", "filing_url": "https://www.sec.gov/Archives/edgar/data/927653/000092765326000035/0000927653-26-000035-index.htm", "headline": "MCKESSON CORP's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f618e7e0dd21c971", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Liquidia Corp", "cik": 1819576, "ticker": "LQDA", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 847006478.0, "form": "10-K", "filed": "2026-03-05", "accession": "0001104659-26-023804", "filing_url": "https://www.sec.gov/Archives/edgar/data/1819576/000110465926023804/0001104659-26-023804-index.htm", "headline": "Liquidia Corp no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-19", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001558370-25-003237", "prior_url": "https://www.sec.gov/Archives/edgar/data/1819576/000155837025003237/lqda-20241231x10k.htm" }, { "id": "7fd240693300ed93", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Inuvo, Inc.", "cik": 829323, "ticker": "INUV", "sic_desc": "Services", "size_tier": "small", "public_float": 63200000.0, "form": "10-K", "filed": "2026-03-05", "accession": "0001654954-26-001943", "filing_url": "https://www.sec.gov/Archives/edgar/data/829323/000165495426001943/0001654954-26-001943-index.htm", "headline": "Inuvo, Inc. cited accounting standard ASU 2025-05 for the first time in this filing series", "evidence": { "adopted": [ "2025-05" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The adoption of ASU 2025-05 did not have a material impact on our consolidated financial statements." ], "new_standards": [ "2024-03", "2025-05", "2025-06" ], "prior_filed": "2025-02-27", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The adoption of ASU 2025-05 did not have a material impact on our consolidated financial statements.", "prior_accession": "0001654954-25-002032", "prior_url": "https://www.sec.gov/Archives/edgar/data/829323/000165495425002032/inuvo_10k.htm" }, { "id": "32c5d4e8f6e268ee", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Global Crossing Airlines Group Inc.", "cik": 1846084, "ticker": "JETMF", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 27173759.0, "form": "10-K", "filed": "2026-03-05", "accession": "0001193125-26-093148", "filing_url": "https://www.sec.gov/Archives/edgar/data/1846084/000119312526093148/0001193125-26-093148-index.htm", "headline": "Global Crossing Airlines Group Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-06", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 861, "weakness_first_reported": "2023-10-26", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Despite our efforts, there is a risk that we are not able to conclude, within the prescribed timeframe or at all, that our internal control over financial reporting is effective as required by Section 404 of SOX. If we identify one or more material weaknesses, it could result in an adverse reaction in the financial markets due to a loss of confidence in the reliability of our financial statements. Delaware law and provisions in our Certificate of Incorporation and Bylaws might discourage, delay, or prevent a\u2026", "prior_accession": "0000950170-25-034279", "prior_url": "https://www.sec.gov/Archives/edgar/data/1846084/000095017025034279/jetmf-20241231.htm" }, { "id": "e52d7f42083e1399", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Gevo, Inc.", "cik": 1392380, "ticker": "GEVO", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 400000000.0, "form": "10-K", "filed": "2026-03-05", "accession": "0001392380-26-000006", "filing_url": "https://www.sec.gov/Archives/edgar/data/1392380/000139238026000006/0001392380-26-000006-index.htm", "headline": "Gevo, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09 in the fourth quarter of 2025." ], "new_standards": [ "2023-09", "2024-03", "2025-06" ], "prior_filed": "2025-08-15", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09 in the fourth quarter of 2025.", "prior_accession": "0001558370-25-011615", "prior_url": "https://www.sec.gov/Archives/edgar/data/1392380/000155837025011615/gevo-20241231x10ka.htm" }, { "id": "c13881d368904903", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Fastly, Inc.", "cik": 1517413, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 1000000000.0, "form": "8-K", "filed": "2026-03-05", "accession": "0001517413-26-000089", "filing_url": "https://www.sec.gov/Archives/edgar/data/1517413/000151741326000089/0001517413-26-000089-index.htm", "headline": "Fastly, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Deloitte", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3039daf52d5ce2e0", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "FOSTER L B CO", "cik": 352825, "ticker": "FSTR", "sic_desc": "Wholesale trade", "size_tier": "mid", "public_float": 221269221.0, "form": "10-K", "filed": "2026-03-05", "accession": "0000352825-26-000016", "filing_url": "https://www.sec.gov/Archives/edgar/data/352825/000035282526000016/0000352825-26-000016-index.htm", "headline": "FOSTER L B CO reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-07", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 489, "weakness_first_reported": "2024-11-01", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Foster Company and subsidiaries\u2019 internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control\u2014Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework) (the COSO criteria). In our opinion, L.B. Foster Company and subsidiaries (the Company) maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on the COSO criteria. We also have audited\u2026", "prior_accession": "0000352825-25-000055", "prior_url": "https://www.sec.gov/Archives/edgar/data/352825/000035282525000055/fstr-20241231.htm" }, { "id": "fbc6daee5cd2c567", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "ENTRAVISION COMMUNICATIONS CORP", "cik": 1109116, "ticker": "EVC", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 167134380.0, "form": "10-K", "filed": "2026-03-05", "accession": "0001193125-26-093993", "filing_url": "https://www.sec.gov/Archives/edgar/data/1109116/000119312526093993/0001193125-26-093993-index.htm", "headline": "ENTRAVISION COMMUNICATIONS CORP no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-06", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0000950170-25-034661", "prior_url": "https://www.sec.gov/Archives/edgar/data/1109116/000095017025034661/evc-20241231.htm" }, { "id": "22a74bb66423de21", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "DEEP FISSION, INC.", "cik": 1918102, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-05", "accession": "0001104659-26-023876", "filing_url": "https://www.sec.gov/Archives/edgar/data/1918102/000110465926023876/0001104659-26-023876-index.htm", "headline": "DEEP FISSION, INC. dismissed its auditor and engaged Grant Thornton", "evidence": { "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Grant Thornton", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "057ecb145f5a4c61", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "CorMedix Inc.", "cik": 1410098, "ticker": "CRMD", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 909700000.0, "form": "10-K", "filed": "2026-03-05", "accession": "0001213900-26-023889", "filing_url": "https://www.sec.gov/Archives/edgar/data/1410098/000121390026023889/0001213900-26-023889-index.htm", "headline": "CorMedix Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-25", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on the material weakness described above, our Chief Executive Officer and Chief Financial Officer have concluded that our disclosure controls and procedures were not effective to ensure that information required to be disclosed by us in the reports we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the SEC, and that such information is accumulated and communicated to our management, including our Chief Executive\u2026", "prior_accession": "0001013762-25-001852", "prior_url": "https://www.sec.gov/Archives/edgar/data/1410098/000101376225001852/ea0234537-10k_cormedix.htm" }, { "id": "5b0523c8621b5dc5", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Camp4 Therapeutics Corp", "cik": 1736730, "ticker": "CAMP", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 14600000.0, "form": "10-K", "filed": "2026-03-05", "accession": "0001736730-26-000016", "filing_url": "https://www.sec.gov/Archives/edgar/data/1736730/000173673026000016/0001736730-26-000016-index.htm", "headline": "Camp4 Therapeutics Corp no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-27", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001736730-25-000022", "prior_url": "https://www.sec.gov/Archives/edgar/data/1736730/000173673025000022/camp-20241231.htm" }, { "id": "86a39b13664947dd", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CIMG Inc.", "cik": 1527613, "ticker": "CIMG", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 16194875.0, "form": "10-Q", "filed": "2026-03-05", "accession": "0001493152-26-009024", "filing_url": "https://www.sec.gov/Archives/edgar/data/1527613/000149315226009024/0001493152-26-009024-index.htm", "headline": "CIMG Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-18", "prior_form": "10-Q/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "There can be no assurance that such financing will be available on acceptable terms, or at all. As of December 31, 2025, the Company held 730 Bitcoin with a carrying amount of $63,978,821. While these digital assets may be monetized, their value is subject to significant market volatility, and they do not represent committed or assured sources of financing. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern for one year after the date the consolidated financial statements are issued. Management\u2019s plans to address these conditions include\u2026", "prior_accession": "0001493152-25-024067", "prior_url": "https://www.sec.gov/Archives/edgar/data/1527613/000149315225024067/form10-qa.htm" }, { "id": "60ebb18ac959abfd", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Aligos Therapeutics, Inc.", "cik": 1799448, "ticker": "ALGS", "sic_desc": "Biological products", "size_tier": "small", "public_float": 38700000.0, "form": "10-K", "filed": "2026-03-05", "accession": "0001193125-26-092614", "filing_url": "https://www.sec.gov/Archives/edgar/data/1799448/000119312526092614/0001193125-26-092614-index.htm", "headline": "Aligos Therapeutics, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-10", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going concern As of December 31, 2025 and December 31, 2024, we had an accumulated deficit of $642.2 million and $618.0 million, respectively, and cash, cash equivalents and short-term investments of $77.8 million and $56.9 million, respectively. Our current operating plan and projected cash outflows for the upcoming periods raise doubt about our ability to continue as a going concern for at least 12 months from the issuance of the financial statements included elsewhere in this Annual Report. We plan to raise additional capital to fund continued operations beyond the third quarter of 2026.\u2026", "prior_accession": "0000950170-25-035929", "prior_url": "https://www.sec.gov/Archives/edgar/data/1799448/000095017025035929/algs-20241231.htm" }, { "id": "742c6015319e3d18", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "AH Realty Trust, Inc.", "cik": 1569187, "ticker": "", "sic_desc": "Real estate", "size_tier": "mid", "public_float": 545000000.0, "form": "8-K/A", "filed": "2026-03-05", "accession": "0001569187-26-000035", "filing_url": "https://www.sec.gov/Archives/edgar/data/1569187/000156918726000035/0001569187-26-000035-index.htm", "headline": "AH Realty Trust, Inc. dismissed its auditor and engaged KPMG", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "KPMG", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "feab99b7422a78ec", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "WhiteHorse Finance, Inc.", "cik": 1552198, "ticker": "", "sic_desc": "", "size_tier": "mid", "public_float": 224200000.0, "form": "8-K", "filed": "2026-03-04", "accession": "0001104659-26-023450", "filing_url": "https://www.sec.gov/Archives/edgar/data/1552198/000110465926023450/0001104659-26-023450-index.htm", "headline": "WhiteHorse Finance, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Crowe", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d48b7d0000c119ee", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Verastem, Inc.", "cik": 1526119, "ticker": "VSTM", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 253804995.0, "form": "10-K", "filed": "2026-03-04", "accession": "0001104659-26-023444", "filing_url": "https://www.sec.gov/Archives/edgar/data/1526119/000110465926023444/0001104659-26-023444-index.htm", "headline": "Verastem, Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "(iii) determine the F-15 Table of Contents transaction price;", "Product Revenue, Net - The Company sells AVMAPKI FAKZYNJA CO-PACK to a limited number of specialty pharmacies and specialty distributors in the United States." ], "prior_filed": "2025-03-20", "prior_form": "10-K", "similarity": 0.305, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "(iii) determine the F-15 Table of Contents transaction price;", "prior_accession": "0001558370-25-003372", "prior_url": "https://www.sec.gov/Archives/edgar/data/1526119/000155837025003372/vstm-20241231x10k.htm" }, { "id": "861243a3f62bf409", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "VIEMED HEALTHCARE, INC.", "cik": 1729149, "ticker": "VMD", "sic_desc": "Services", "size_tier": "mid", "public_float": 238786569.0, "form": "10-K", "filed": "2026-03-04", "accession": "0001729149-26-000009", "filing_url": "https://www.sec.gov/Archives/edgar/data/1729149/000172914926000009/0001729149-26-000009-index.htm", "headline": "VIEMED HEALTHCARE, INC. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "In fiscal year 2025, the Company adopted ASU 2023-09, Improvements to Income Tax Disclosures, which requires enhanced disaggregation and presentation of income tax information, including disclosures based on the Company\u2019s jurisdiction of domicile." ], "new_standards": [ "2023-09", "2025-06" ], "prior_filed": "2025-03-10", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "In fiscal year 2025, the Company adopted ASU 2023-09, Improvements to Income Tax Disclosures, which requires enhanced disaggregation and presentation of income tax information, including disclosures based on the Company\u2019s jurisdiction of domicile.", "prior_accession": "0001729149-25-000056", "prior_url": "https://www.sec.gov/Archives/edgar/data/1729149/000172914925000056/vmd-20241231.htm" }, { "id": "efa936ae506bf5dc", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "TIAN RUIXIANG HOLDINGS LTD", "cik": 1782941, "ticker": "TIRXF", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-03-04", "accession": "0001104659-26-023102", "filing_url": "https://www.sec.gov/Archives/edgar/data/1782941/000110465926023102/0001104659-26-023102-index.htm", "headline": "TIAN RUIXIANG HOLDINGS LTD told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 34, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "TIAN RUIXIANG Holdings Ltd (the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended October 31, 2025 (the \u201cAnnual Report\u201d) by the due date, due to a delay experienced by the Registrant in completing its financial statements and other disclosures in the Annual Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "TIAN RUIXIANG Holdings Ltd (the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended October 31, 2025 (the \u201cAnnual Report\u201d) by the due date, due to a delay experienced by the Registrant in completing its financial statements and other disclosures in the Annual Report.", "prior_accession": "", "prior_url": "" }, { "id": "d897e3557fa9c172", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "SmartRent, Inc.", "cik": 1837014, "ticker": "SMRT", "sic_desc": "Services", "size_tier": "mid", "public_float": 445800000.0, "form": "10-K", "filed": "2026-03-04", "accession": "0001193125-26-089953", "filing_url": "https://www.sec.gov/Archives/edgar/data/1837014/000119312526089953/0001193125-26-089953-index.htm", "headline": "SmartRent, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-05", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 5, "weakness_days_reported": 1440, "weakness_first_reported": "2022-03-25", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on such evaluation, management concluded that our internal control over financial reporting was effective as of December 31, 2025. This Report does not include an attestation report of our independent registered public accounting firm due to an exemption established by the JOBS Act for \u201cemerging growth companies.\u201d Changes in Internal Control Over Financial Reporting There were no changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) that\u2026", "prior_accession": "0000950170-25-033086", "prior_url": "https://www.sec.gov/Archives/edgar/data/1837014/000095017025033086/smrt-20241231.htm" }, { "id": "59410afe3113e9d8", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Sight Sciences, Inc.", "cik": 1531177, "ticker": "SGHT", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 243800000.0, "form": "10-K", "filed": "2026-03-04", "accession": "0001193125-26-091558", "filing_url": "https://www.sec.gov/Archives/edgar/data/1531177/000119312526091558/0001193125-26-091558-index.htm", "headline": "Sight Sciences, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-07", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 4, "weakness_days_reported": 1441, "weakness_first_reported": "2022-03-24", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In making this assessment, our management used the criteria set forth in Internal Control \u2013 Integrated Framework (2013) as issued by the Committee of Sponsoring Organizations of the Treadway Commission (commonly referred to as COSO). Based on this assessment as of the end of the period covered by this Annual Report on Form 10-K, our management concluded that our internal control over financial reporting was effective based on those criteria. This Annual Report on Form 10-K does not include an attestation report of\u2026", "prior_accession": "0000950170-25-035500", "prior_url": "https://www.sec.gov/Archives/edgar/data/1531177/000095017025035500/sght-20241231.htm" }, { "id": "617a2b16d5016c00", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Sensus Healthcare, Inc.", "cik": 1494891, "ticker": "SRTS", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 79995039.0, "form": "10-K", "filed": "2026-03-04", "accession": "0001753926-26-000435", "filing_url": "https://www.sec.gov/Archives/edgar/data/1494891/000175392626000435/0001753926-26-000435-index.htm", "headline": "Sensus Healthcare, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-05", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 364, "weakness_first_reported": "2025-03-05", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our management used the Internal Control-Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission to perform this evaluation. Based on that evaluation, our management, including our Chief Executive Officer and Chief Financial Officer, concluded that our internal control over financial reporting was effective as of December 31, 2025. As a smaller reporting company, our independent registered accounting firm is not required to issue an attestation report on our\u2026", "prior_accession": "0001753926-25-000408", "prior_url": "https://www.sec.gov/Archives/edgar/data/1494891/000175392625000408/g084712_10k.htm" }, { "id": "91c210ceb60be2e4", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Sensus Healthcare, Inc.", "cik": 1494891, "ticker": "SRTS", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 79995039.0, "form": "10-K", "filed": "2026-03-04", "accession": "0001753926-26-000435", "filing_url": "https://www.sec.gov/Archives/edgar/data/1494891/000175392626000435/0001753926-26-000435-index.htm", "headline": "Sensus Healthcare, Inc. cited accounting standard ASU 2025-05 for the first time in this filing series", "evidence": { "adopted": [ "2025-05" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "On October 1, 2025, the Company adopted ASU No. 2025-05, Financial Instruments - Credit Losses (Topic 326): Measurements of Credit Losses for Accounts Receivable and Contract Assets." ], "new_standards": [ "2025-05", "2025-11" ], "prior_filed": "2025-03-05", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "On October 1, 2025, the Company adopted ASU No. 2025-05, Financial Instruments - Credit Losses (Topic 326): Measurements of Credit Losses for Accounts Receivable and Contract Assets.", "prior_accession": "0001753926-25-000408", "prior_url": "https://www.sec.gov/Archives/edgar/data/1494891/000175392625000408/g084712_10k.htm" }, { "id": "8456ce20e5150d98", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Orion Group Holdings Inc", "cik": 1402829, "ticker": "ORN", "sic_desc": "Construction", "size_tier": "mid", "public_float": 360400000.0, "form": "10-K", "filed": "2026-03-04", "accession": "0001402829-26-000011", "filing_url": "https://www.sec.gov/Archives/edgar/data/1402829/000140282926000011/0001402829-26-000011-index.htm", "headline": "Orion Group Holdings Inc no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-06", "prior_form": "10-K", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001402829-25-000005", "prior_url": "https://www.sec.gov/Archives/edgar/data/1402829/000140282925000005/orn-20241231x10k.htm" }, { "id": "5be0ebbfc33f6f9b", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Ocugen, Inc.", "cik": 1372299, "ticker": "OCGN", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 392900000.0, "form": "10-K", "filed": "2026-03-04", "accession": "0001628280-26-014435", "filing_url": "https://www.sec.gov/Archives/edgar/data/1372299/000162828026014435/0001628280-26-014435-index.htm", "headline": "Ocugen, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-05", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 364, "weakness_first_reported": "2025-03-05", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Failure to implement and maintain effective internal control over financial reporting or a material weakness in our internal control over financial reporting could result in an increased probability of fraud, litigation from our shareholders, reduction in our ability to obtain financing, and require additional expenditures to remediate. Additionally, if we are unable to conclude that our internal control over financial reporting is effective, investors may lose confidence in the accuracy and completeness of our\u2026", "prior_accession": "0001628280-25-010271", "prior_url": "https://www.sec.gov/Archives/edgar/data/1372299/000162828025010271/ocgn-20241231.htm" }, { "id": "b0200e2d2efda7bf", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Ocugen, Inc.", "cik": 1372299, "ticker": "OCGN", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 392900000.0, "form": "10-K", "filed": "2026-03-04", "accession": "0001628280-26-014435", "filing_url": "https://www.sec.gov/Archives/edgar/data/1372299/000162828026014435/0001628280-26-014435-index.htm", "headline": "Ocugen, Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "These elements of the arrangements are not distinct and are accounted for as a single performance obligation.", "The non-cash consideration to be received related to the Company's satisfaction of the performance obligation includes but is not limited to services related to chemistry, manufacturing, and controls development and manufacture of clinical supplies of such products through completion of pre-clinical, clinical\u2026", "The Company recognizes collaborative arrangement revenue over time using an input method using ratio of costs incurred to date compared to total estimated costs required to satisfy the performance obligation under the CanSinoBIO Agreements." ], "prior_filed": "2025-03-05", "prior_form": "10-K", "similarity": 0.007, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "These elements of the arrangements are not distinct and are accounted for as a single performance obligation.", "prior_accession": "0001628280-25-010271", "prior_url": "https://www.sec.gov/Archives/edgar/data/1372299/000162828025010271/ocgn-20241231.htm" }, { "id": "f9ffd2bd45fa1fa1", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Nine Energy Service, Inc.", "cik": 1532286, "ticker": "NINE", "sic_desc": "Mining", "size_tier": "small", "public_float": 50112683.0, "form": "10-K", "filed": "2026-03-04", "accession": "0001532286-26-000005", "filing_url": "https://www.sec.gov/Archives/edgar/data/1532286/000153228626000005/0001532286-26-000005-index.htm", "headline": "Nine Energy Service, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-06", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Ability to Continue as a Going Concern As a result of the current bankruptcy proceedings and our financial condition, substantial doubt exists that we will be able to continue as a going concern for one year from the date of this Annual Report. The consolidated financial statements in Part II, Item 8 of this Annual Report were prepared on a going concern basis of accounting, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. However, as a result of the Chapter 11 Cases, the realization of assets and the satisfaction of\u2026", "prior_accession": "0001532286-25-000008", "prior_url": "https://www.sec.gov/Archives/edgar/data/1532286/000153228625000008/nine-20241231.htm" }, { "id": "0da5a5fae66e13be", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Mayville Engineering Company, Inc.", "cik": 1766368, "ticker": "MEC", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 330292280.0, "form": "10-K", "filed": "2026-03-04", "accession": "0001104659-26-023496", "filing_url": "https://www.sec.gov/Archives/edgar/data/1766368/000110465926023496/0001104659-26-023496-index.htm", "headline": "Mayville Engineering Company, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-06", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this testing, our Chief Executive Officer and Chief Financial Officer concluded that the previously disclosed material weakness was remediated as of December 31, 2025. Changes in Internal Control Over Financial Reporting Other than the acquisition of Accu-Fab, which has been excluded from management\u2019s assessment as described above, and the remediation of the previously identified material weakness, there were no changes in internal control over financial reporting during the three months ended December\u2026", "prior_accession": "0001558370-25-002369", "prior_url": "https://www.sec.gov/Archives/edgar/data/1766368/000155837025002369/tmb-20241231x10k.htm" }, { "id": "5577d06752c679ef", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Innoviz Technologies Ltd.", "cik": 1835654, "ticker": "INVZ", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-04", "accession": "0001178913-26-000724", "filing_url": "https://www.sec.gov/Archives/edgar/data/1835654/000117891326000724/0001178913-26-000724-index.htm", "headline": "Innoviz Technologies Ltd. cited accounting standard ASU 2025-05 for the first time in this filing series", "evidence": { "adopted": [ "2025-05" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Recently adopted accounting pronouncement: In 2025 the Company early adopted ASU 2025-05, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets, which introduces a practical expedient for the application of the current expected credit loss (\u201cCECL\u201d) model to current accounts receivable and contract assets." ], "new_standards": [ "2025-05", "2025-06", "2025-11" ], "prior_filed": "2025-03-12", "prior_form": "20-F", "restates_existing_policy": false, "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." }, "quote": "Recently adopted accounting pronouncement: In 2025 the Company early adopted ASU 2025-05, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets, which introduces a practical expedient for the application of the current expected credit loss (\u201cCECL\u201d) model to current accounts receivable and contract assets.", "prior_accession": "0001178913-25-000817", "prior_url": "https://www.sec.gov/Archives/edgar/data/1835654/000117891325000817/zk2532805.htm" }, { "id": "f029a09b594cc960", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Grocery Outlet Holding Corp.", "cik": 1771515, "ticker": "GO", "sic_desc": "Retail trade", "size_tier": "large", "public_float": 2100000000.0, "form": "10-K", "filed": "2026-03-04", "accession": "0001771515-26-000015", "filing_url": "https://www.sec.gov/Archives/edgar/data/1771515/000177151526000015/0001771515-26-000015-index.htm", "headline": "Grocery Outlet Holding Corp. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-26", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 735, "weakness_first_reported": "2024-02-28", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Opinion on Internal Control over Financial Reporting We have audited the internal control over financial reporting of Grocery Outlet Holding Corp. and subsidiaries (the \"Company\") as of January 3, 2026, based on criteria established in Internal Control \u2014 Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of January 3, 2026, based on\u2026", "prior_accession": "0001771515-25-000017", "prior_url": "https://www.sec.gov/Archives/edgar/data/1771515/000177151525000017/go-20241228.htm" }, { "id": "8679783d477c8888", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "European Wax Center, Inc.", "cik": 1856236, "ticker": "", "sic_desc": "Services", "size_tier": "mid", "public_float": 345900000.0, "form": "10-K", "filed": "2026-03-04", "accession": "0001193125-26-091643", "filing_url": "https://www.sec.gov/Archives/edgar/data/1856236/000119312526091643/0001193125-26-091643-index.htm", "headline": "European Wax Center, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-11", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 358, "weakness_first_reported": "2025-03-11", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our management assessed the effectiveness of our internal control over financial reporting based on the COSO framework. Based on this assessment, our management concluded that, as of January 3, 2026, our internal control over financial reporting is effective. This annual report does not include an attestation report of our registered public accounting firm on internal control over financial reporting due to an exemption established by the JOBS Act for emerging growth companies. Changes in Internal Control Over\u2026", "prior_accession": "0000950170-25-037202", "prior_url": "https://www.sec.gov/Archives/edgar/data/1856236/000095017025037202/ewcz-20250104.htm" }, { "id": "c4df75b4ca5e67b9", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CREDITRISKMONITOR COM INC", "cik": 315958, "ticker": "CRMZ", "sic_desc": "Services", "size_tier": "small", "public_float": 11962885.0, "form": "8-K", "filed": "2026-03-04", "accession": "0001140361-26-007839", "filing_url": "https://www.sec.gov/Archives/edgar/data/315958/000114036126007839/0001140361-26-007839-index.htm", "headline": "CREDITRISKMONITOR COM INC's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "759cc05a8dd00e8b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "BRT Apartments Corp.", "cik": 14846, "ticker": "BRT", "sic_desc": "Real estate investment trusts", "size_tier": "mid", "public_float": 203500000.0, "form": "8-K/A", "filed": "2026-03-04", "accession": "0000014846-26-000003", "filing_url": "https://www.sec.gov/Archives/edgar/data/14846/000001484626000003/0000014846-26-000003-index.htm", "headline": "BRT Apartments Corp.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4878fd2333c54890", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Allied Energy, Inc.", "cik": 1109262, "ticker": "", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-04", "accession": "0001683168-26-001486", "filing_url": "https://www.sec.gov/Archives/edgar/data/1109262/000168316826001486/0001683168-26-001486-index.htm", "headline": "Victor Mokuolu, CPA PLLC resigned as Allied Energy, Inc.'s auditor", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Victor Mokuolu, CPA PLLC", "predecessor_tier": "other", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3be85b59566db383", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AMERISERV FINANCIAL INC /PA/", "cik": 707605, "ticker": "ASRV", "sic_desc": "National commercial banks", "size_tier": "small", "public_float": 46410960.0, "form": "8-K", "filed": "2026-03-04", "accession": "0001104659-26-023506", "filing_url": "https://www.sec.gov/Archives/edgar/data/707605/000110465926023506/0001104659-26-023506-index.htm", "headline": "AMERISERV FINANCIAL INC /PA/'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2f6bb5fbecdfc727", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "ALERUS FINANCIAL CORP", "cik": 903419, "ticker": "ALRS", "sic_desc": "National commercial banks", "size_tier": "mid", "public_float": 527907182.0, "form": "10-K", "filed": "2026-03-04", "accession": "0001437749-26-006820", "filing_url": "https://www.sec.gov/Archives/edgar/data/903419/000143774926006820/0001437749-26-006820-index.htm", "headline": "ALERUS FINANCIAL CORP reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-14", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 355, "weakness_first_reported": "2025-03-14", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control \u2014 Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission in 2013. We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated balance sheets of the Company as of December 31, 2025 and 2024 and\u2026", "prior_accession": "0001437749-25-007629", "prior_url": "https://www.sec.gov/Archives/edgar/data/903419/000143774925007629/alrs20241231_10k.htm" }, { "id": "ef4438ee428c433b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "United Parks & Resorts Inc.", "cik": 1564902, "ticker": "PRKS", "sic_desc": "Services", "size_tier": "large", "public_float": 1728161471.0, "form": "NT 10-K", "filed": "2026-03-03", "accession": "0001193125-26-088242", "filing_url": "https://www.sec.gov/Archives/edgar/data/1564902/000119312526088242/0001193125-26-088242-index.htm", "headline": "United Parks & Resorts Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -28, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d). The Company requires additional time to complete the review of its annual processes and procedures. As a result, the Company is unable to file its Form 10-K on or prior to the prescribed due date of March 2, 2026, without unreasonable effort or expense. The Company currently anticipates that the Form 10-K will be filed later today.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d). The Company requires additional time to complete the review of its annual processes and procedures. As a result, the Company is unable to file its Form 10-K on or prior to the prescribed due date of March 2, 2026, without unreasonable effort or expense. The Company currently anticipates that the Form 10-K will be filed later today.", "prior_accession": "", "prior_url": "" }, { "id": "d6711e17d7a20c63", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Strata Critical Medical, Inc.", "cik": 1779128, "ticker": "SRTA", "sic_desc": "Services", "size_tier": "mid", "public_float": 263900000.0, "form": "10-K", "filed": "2026-03-03", "accession": "0001628280-26-013628", "filing_url": "https://www.sec.gov/Archives/edgar/data/1779128/000162828026013628/0001628280-26-013628-index.htm", "headline": "Strata Critical Medical, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-13", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 355, "weakness_first_reported": "2025-03-13", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "(f/k/a Blade Air Mobility, Inc.) and subsidiaries (the \u201cCompany\u201d) as of December 31, 2025, based on criteria established in Internal Control \u2014 Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control \u2014 Integrated Framework (2013) issued by COSO. We have also audited\u2026", "prior_accession": "0001779128-25-000010", "prior_url": "https://www.sec.gov/Archives/edgar/data/1779128/000177912825000010/blde-20241231.htm" }, { "id": "0c67000ae2684dad", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Slam Corp.", "cik": 1838162, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 21468572.0, "form": "8-K", "filed": "2026-03-03", "accession": "0001213900-26-022668", "filing_url": "https://www.sec.gov/Archives/edgar/data/1838162/000121390026022668/0001213900-26-022668-index.htm", "headline": "Slam Corp.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "943128c203e3583a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "MaxsMaking Inc.", "cik": 2008007, "ticker": "MAMK", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-03-03", "accession": "0001213900-26-023097", "filing_url": "https://www.sec.gov/Archives/edgar/data/2008007/000121390026023097/0001213900-26-023097-index.htm", "headline": "MaxsMaking Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 33, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended October 31, 2025 (the \u201cAnnual Report\u201d) by the due date, due to a delay experienced by the Registrant in completing its financial statements and other disclosures in the Annual Report. The Registrant anticipates that it will file the Annual Report no later than the fifteenth calendar day following the prescribed due date. 2\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 20-F for the fiscal year ended October 31, 2025 (the \u201cAnnual Report\u201d) by the due date, due to a delay experienced by the Registrant in completing its financial statements and other disclosures in the Annual Report. The Registrant anticipates that it will file the Annual Report no later than the fifteenth calendar day following the prescribed due date. 2\u2026", "prior_accession": "", "prior_url": "" }, { "id": "fa193d2afba5cbd2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "INTERPARFUMS INC", "cik": 822663, "ticker": "IPAR", "sic_desc": "Cosmetics and toiletries", "size_tier": "large", "public_float": 2384600367.0, "form": "NT 10-K", "filed": "2026-03-03", "accession": "0001753926-26-000421", "filing_url": "https://www.sec.gov/Archives/edgar/data/822663/000175392626000421/0001753926-26-000421-index.htm", "headline": "INTERPARFUMS INC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -28, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201c2025 Annual Report\u201d) within the time period prescribed because management requires additional time to complete its final evaluation of internal control over financial reporting and to finalize the preparation of the Company\u2019s consolidated financial statements and related disclosures to be included in the 2025 Annual Report. The Company\u2019s independent registered public accounting firm, Forvis Mazars, LLP, also requires more time to complete the necessary procedures to issue its opinions on the consolidated financial\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201c2025 Annual Report\u201d) within the time period prescribed because management requires additional time to complete its final evaluation of internal control over financial reporting and to finalize the preparation of the Company\u2019s consolidated financial statements and related disclosures to be included in the 2025 Annual Report. The Company\u2019s independent registered public accounting firm, Forvis Mazars, LLP, also requires more time to complete the necessary procedures to issue its opinions on the consolidated financial\u2026", "prior_accession": "", "prior_url": "" }, { "id": "87b7938fe70a45e8", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "IMA Tech", "cik": 1980295, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-03", "accession": "0001980295-26-000020", "filing_url": "https://www.sec.gov/Archives/edgar/data/1980295/000198029526000020/0001980295-26-000020-index.htm", "headline": "IMA Tech's auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Boladale Lawal & Co", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d451ef6574a5a457", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Hub Group, Inc.", "cik": 940942, "ticker": "HUBG", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 2589081372.0, "form": "NT 10-K", "filed": "2026-03-03", "accession": "0001193125-26-086687", "filing_url": "https://www.sec.gov/Archives/edgar/data/940942/000119312526086687/0001193125-26-086687-index.htm", "headline": "Hub Group, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": -28, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "As reported in a Current Report on Form 8-K filed with the Securities and Exchange Commission (the \u201cSEC\u201d) on February 5, 2026, the Audit Committee of the Board of Directors of Hub Group, Inc. (the \u201cCompany\u201d) concluded that the unaudited consolidated financial statements of the Company included in the Quarterly Reports on Form 10-Q for each of the quarterly periods ended March 31, 2025 (the \u201cQ1 2025 Financial Statements\u201d), June 30, 2025 (the \u201cQ2 2025 Financial Statements\u201d) and September 30, 2025 (the \u201cQ3 2025 Financial Statements\u201d) filed with the SEC on May 9, 2025, August 6, 2025 and November 5, 2025, respectively, were in each case materially misstated and should no longer be relied upon.\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "As reported in a Current Report on Form 8-K filed with the Securities and Exchange Commission (the \u201cSEC\u201d) on February 5, 2026, the Audit Committee of the Board of Directors of Hub Group, Inc. (the \u201cCompany\u201d) concluded that the unaudited consolidated financial statements of the Company included in the Quarterly Reports on Form 10-Q for each of the quarterly periods ended March 31, 2025 (the \u201cQ1 2025 Financial Statements\u201d), June 30, 2025 (the \u201cQ2 2025 Financial Statements\u201d) and September 30, 2025 (the \u201cQ3 2025 Financial Statements\u201d) filed with the SEC on May 9, 2025, August 6, 2025 and November 5, 2025, respectively, were in each case materially misstated and should no longer be relied upon.\u2026", "prior_accession": "", "prior_url": "" }, { "id": "6246abf39367044c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "HYCROFT MINING HOLDING CORP", "cik": 1718405, "ticker": "HYMC", "sic_desc": "Mining", "size_tier": "mid", "public_float": 109132971.0, "form": "10-K", "filed": "2026-03-03", "accession": "0001718405-26-000009", "filing_url": "https://www.sec.gov/Archives/edgar/data/1718405/000171840526000009/0001718405-26-000009-index.htm", "headline": "HYCROFT MINING HOLDING CORP no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-05", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001718405-25-000006", "prior_url": "https://www.sec.gov/Archives/edgar/data/1718405/000171840525000006/hymc-20241231.htm" }, { "id": "4ce3d741428ba4ee", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "GigaCloud Technology Inc", "cik": 1857816, "ticker": "", "sic_desc": "Retail trade", "size_tier": "large", "public_float": 829400000.0, "form": "8-K", "filed": "2026-03-03", "accession": "0001857816-26-000021", "filing_url": "https://www.sec.gov/Archives/edgar/data/1857816/000185781626000021/0001857816-26-000021-index.htm", "headline": "GigaCloud Technology Inc reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "KPMG", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3997031ec5a83466", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Fortitude Gold Corp", "cik": 1828377, "ticker": "FTCO", "sic_desc": "Mining", "size_tier": "mid", "public_float": 100049078.0, "form": "10-K", "filed": "2026-03-03", "accession": "0001104659-26-022879", "filing_url": "https://www.sec.gov/Archives/edgar/data/1828377/000110465926022879/0001104659-26-022879-index.htm", "headline": "Fortitude Gold Corp disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-02-25", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As of December 31, 2025, the Company has experienced negative cash flows from operations primarily due to permitting delays. These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern. In response, the Company completed a private placement of common stock, issuing 2,520,206 shares for gross proceeds of $12.0 million and net proceeds of $11.7 million after placement agent fees and offering expenses. Management believes the proceeds from the private placement will provide sufficient liquidity to enable the Company to meet its obligations for at least\u2026", "prior_accession": "0001558370-25-001506", "prior_url": "https://www.sec.gov/Archives/edgar/data/1828377/000155837025001506/ftco-20241231x10k.htm" }, { "id": "ebf1535629e1622c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "FTAI Infrastructure Inc.", "cik": 1899883, "ticker": "FIP", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 864000000.0, "form": "NT 10-K", "filed": "2026-03-03", "accession": "0001140361-26-007549", "filing_url": "https://www.sec.gov/Archives/edgar/data/1899883/000114036126007549/0001140361-26-007549-index.htm", "headline": "FTAI Infrastructure Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -28, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is working diligently and plans to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) as soon as practicable. The Company requires additional time to complete its financial statements preparation and review process, and has determined that it is unable, without unreasonable effort or expense, to file its Annual Report within the prescribed time period. The Company does not anticipate any material changes to the financial information furnished with the Form 8-K filed by the Company with the Securities and Exchange Commission on February 26, 2025.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is working diligently and plans to file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cAnnual Report\u201d) as soon as practicable. The Company requires additional time to complete its financial statements preparation and review process, and has determined that it is unable, without unreasonable effort or expense, to file its Annual Report within the prescribed time period. The Company does not anticipate any material changes to the financial information furnished with the Form 8-K filed by the Company with the Securities and Exchange Commission on February 26, 2025.", "prior_accession": "", "prior_url": "" }, { "id": "63b12cb6747dc04d", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Crinetics Pharmaceuticals, Inc.", "cik": 1658247, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 3500000000.0, "form": "8-K", "filed": "2026-03-03", "accession": "0001658247-26-000017", "filing_url": "https://www.sec.gov/Archives/edgar/data/1658247/000165824726000017/0001658247-26-000017-index.htm", "headline": "Crinetics Pharmaceuticals, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "BDO", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ea9cdf62db632536", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Coronado Global Resources Inc.", "cik": 1770561, "ticker": "CODQL", "sic_desc": "Mining", "size_tier": "mid", "public_float": 651547217.0, "form": "10-K", "filed": "2026-03-03", "accession": "0001562762-26-000024", "filing_url": "https://www.sec.gov/Archives/edgar/data/1770561/000156276226000024/0001562762-26-000024-index.htm", "headline": "Coronado Global Resources Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-02-19", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Evaluation of Going Concern Description of the matter Note 1(d) to the consolidated financial statements discloses the conditions and events that existed at interim reporting periods during 2025 which raised substantial doubt about the Company\u2019s ability to continue as a going concern and management\u2019s conclusion that these conditions and events were alleviated at December 31, 2025. A significant judgement relevant to management\u2019s going concern assessment is the Company\u2019s potential future obligation to provide surety under the Financial Provisioning Act for the Curragh mine complex as described\u2026", "prior_accession": "0001562762-25-000021", "prior_url": "https://www.sec.gov/Archives/edgar/data/1770561/000156276225000021/c561202410K.htm" }, { "id": "68bca571539fbeab", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Core Laboratories Inc. /DE/", "cik": 1958086, "ticker": "CLB", "sic_desc": "Mining", "size_tier": "large", "public_float": 938376082.0, "form": "NT 10-K", "filed": "2026-03-03", "accession": "0001193125-26-088749", "filing_url": "https://www.sec.gov/Archives/edgar/data/1958086/000119312526088749/0001193125-26-088749-index.htm", "headline": "Core Laboratories Inc. /DE/ told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -28, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d). The Company is unable to file the Form 10-K within the prescribed period without unreasonable effort or expense. Although management has been working diligently to complete all the required information for the Form 10-K, the Company requires additional time to perform certain accounting analyses, compile supporting documentation, and complete management\u2019s evaluation of complex accounting for income tax issues associated with the Company\u2019s operations in multiple jurisdictions, including international\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cForm 10-K\u201d). The Company is unable to file the Form 10-K within the prescribed period without unreasonable effort or expense. Although management has been working diligently to complete all the required information for the Form 10-K, the Company requires additional time to perform certain accounting analyses, compile supporting documentation, and complete management\u2019s evaluation of complex accounting for income tax issues associated with the Company\u2019s operations in multiple jurisdictions, including international\u2026", "prior_accession": "", "prior_url": "" }, { "id": "89474a4e1806693e", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CalciMedica, Inc.", "cik": 1534133, "ticker": "CALC", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 27900000.0, "form": "10-K", "filed": "2026-03-03", "accession": "0001193125-26-088147", "filing_url": "https://www.sec.gov/Archives/edgar/data/1534133/000119312526088147/0001193125-26-088147-index.htm", "headline": "CalciMedica, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-27", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern Uncertainty The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the consolidated financial statements, the Company has suffered recurring losses from operations and has a net capital deficiency that raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis\u2026", "prior_accession": "0000950170-25-046035", "prior_url": "https://www.sec.gov/Archives/edgar/data/1534133/000095017025046035/ck0001534133-20241231.htm" }, { "id": "549b67438ae47d00", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "CENTURY ALUMINUM CO", "cik": 949157, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 946000000.0, "form": "8-K", "filed": "2026-03-03", "accession": "0001628280-26-013781", "filing_url": "https://www.sec.gov/Archives/edgar/data/949157/000162828026013781/0001628280-26-013781-index.htm", "headline": "CENTURY ALUMINUM CO said previously issued financial statements should no longer be relied upon", "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) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1fc74bb940203e9c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CENTURY ALUMINUM CO", "cik": 949157, "ticker": "CENX", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 946000000.0, "form": "NT 10-K", "filed": "2026-03-03", "accession": "0001628280-26-013780", "filing_url": "https://www.sec.gov/Archives/edgar/data/949157/000162828026013780/0001628280-26-013780-index.htm", "headline": "CENTURY ALUMINUM CO filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": -28, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Century Aluminum Company (the \u201cCompany\u201d) has recently changed the manner in which it accounts for certain assets and related asset retirement liabilities and other liabilities related to its Jamalco joint venture (the \u201cJamalco Production Assets\u201d). Since its acquisition of a 55% interest in Jamalco in May 2023, the Company has been accounting for the Jamalco Production Assets on a proportionate consolidation basis, rather than fully consolidating such assets. In future filings with the Securities and Exchange Commission (the \u201cCommission\u201d), the Company will fully consolidate the Jamalco Production Assets in its financial statements, with a related increase in noncontrolling interest (the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Century Aluminum Company (the \u201cCompany\u201d) has recently changed the manner in which it accounts for certain assets and related asset retirement liabilities and other liabilities related to its Jamalco joint venture (the \u201cJamalco Production Assets\u201d). Since its acquisition of a 55% interest in Jamalco in May 2023, the Company has been accounting for the Jamalco Production Assets on a proportionate consolidation basis, rather than fully consolidating such assets. In future filings with the Securities and Exchange Commission (the \u201cCommission\u201d), the Company will fully consolidate the Jamalco Production Assets in its financial statements, with a related increase in noncontrolling interest (the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "c324f288d7d6d028", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Arcturus Therapeutics Holdings Inc.", "cik": 1768224, "ticker": "ARCT", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 602700000.0, "form": "10-K", "filed": "2026-03-03", "accession": "0001193125-26-088391", "filing_url": "https://www.sec.gov/Archives/edgar/data/1768224/000119312526088391/0001193125-26-088391-index.htm", "headline": "Arcturus Therapeutics Holdings Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-06", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 719, "weakness_first_reported": "2024-03-14", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control \u2014 Integrated Framework (2013) issued by COSO. We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated financial statements as of and for the year ended December 31, 2025, of the Company and our report dated March 3, 2026, expressed an\u2026", "prior_accession": "0000950170-25-034787", "prior_url": "https://www.sec.gov/Archives/edgar/data/1768224/000095017025034787/arct-20241231.htm" }, { "id": "215a359577301dfe", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "ABVC BIOPHARMA, INC.", "cik": 1173313, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 37000000.0, "form": "8-K", "filed": "2026-03-03", "accession": "0001213900-26-023054", "filing_url": "https://www.sec.gov/Archives/edgar/data/1173313/000121390026023054/0001213900-26-023054-index.htm", "headline": "ABVC BIOPHARMA, INC. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1dd4df83ea773ef4", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "uniQure N.V.", "cik": 1590560, "ticker": "QURE", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 764800000.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001104659-26-021898", "filing_url": "https://www.sec.gov/Archives/edgar/data/1590560/000110465926021898/0001104659-26-021898-index.htm", "headline": "uniQure N.V. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "Recently Adopted Accounting Pronouncements In the year ended December 31, 2025, we adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures." ], "new_standards": [ "2023-09", "2024-03" ], "prior_filed": "2025-02-27", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Recently Adopted Accounting Pronouncements In the year ended December 31, 2025, we adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures.", "prior_accession": "0001558370-25-001699", "prior_url": "https://www.sec.gov/Archives/edgar/data/1590560/000155837025001699/qure-20241231x10k.htm" }, { "id": "b9d291ccf726c23c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "XEROX CORP", "cik": 108772, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-02", "accession": "0001193125-26-085664", "filing_url": "https://www.sec.gov/Archives/edgar/data/108772/000119312526085664/0001193125-26-085664-index.htm", "headline": "XEROX CORP filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": -29, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Xerox Holdings Corporation and Xerox Corporation (together the \u201cCompany\u201d) are filing this combined Notification of Late Filing on Form 12b-25 with respect to its Combined Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cCombined Form 10-K\u201d). The Company has determined that it is unable to file the Combined Form 10-K within the prescribed time period without unreasonable effort or expense for the reasons described below. On July 1, 2025, Xerox Corporation completed the acquisition of Lexmark International II, LLC (the \u201cAcquisition\u201d). In connection with the preparation of the consolidated December 31, 2025 financial statements, the Company is finalizing the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Xerox Holdings Corporation and Xerox Corporation (together the \u201cCompany\u201d) are filing this combined Notification of Late Filing on Form 12b-25 with respect to its Combined Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201cCombined Form 10-K\u201d). The Company has determined that it is unable to file the Combined Form 10-K within the prescribed time period without unreasonable effort or expense for the reasons described below. On July 1, 2025, Xerox Corporation completed the acquisition of Lexmark International II, LLC (the \u201cAcquisition\u201d). In connection with the preparation of the consolidated December 31, 2025 financial statements, the Company is finalizing the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9ab1bfcff31d8c4f", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "WYNN RESORTS LTD", "cik": 1174922, "ticker": "WYNN", "sic_desc": "Services", "size_tier": "large", "public_float": 9660000000.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001174922-26-000013", "filing_url": "https://www.sec.gov/Archives/edgar/data/1174922/000117492226000013/0001174922-26-000013-index.htm", "headline": "WYNN RESORTS LTD cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "State (2,166) (2,264) (20,310) Foreign \u2014 \u2014 1,367 Total 97,217 (6,849) (502,729) Total income tax provision (benefit) $ 105,005 $ 3,682 $ (496,834) 93 Table of Contents WYNN RESORTS, LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued) The Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (\"ASU 2023-09\") on a prospective basis\u2026" ], "new_standards": [ "2023-09", "2024-03", "2025-05", "2025-06" ], "prior_filed": "2025-02-13", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "State (2,166) (2,264) (20,310) Foreign \u2014 \u2014 1,367 Total 97,217 (6,849) (502,729) Total income tax provision (benefit) $ 105,005 $ 3,682 $ (496,834) 93 Table of Contents WYNN RESORTS, LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued) The Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (\"ASU 2023-09\") on a prospective basis\u2026", "prior_accession": "0001174922-25-000039", "prior_url": "https://www.sec.gov/Archives/edgar/data/1174922/000117492225000039/wynn-20241231.htm" }, { "id": "bc6880df1d862d14", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "WSFS FINANCIAL CORP", "cik": 828944, "ticker": "WSFS", "sic_desc": "National commercial banks", "size_tier": "large", "public_float": 3065102095.0, "form": "10-K", "filed": "2026-03-02", "accession": "0000828944-26-000006", "filing_url": "https://www.sec.gov/Archives/edgar/data/828944/000082894426000006/0000828944-26-000006-index.htm", "headline": "WSFS FINANCIAL CORP cited accounting standard ASU 2025-05 for the first time in this filing series", "evidence": { "adopted": [ "2025-05" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company adopted ASU 2025-05 which provides a practical expedient regarding assumptions used for future economic forecasts." ], "new_standards": [ "2025-05", "2025-06", "2025-08", "2025-09", "2025-11" ], "prior_filed": "2025-02-28", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2025-05 which provides a practical expedient regarding assumptions used for future economic forecasts.", "prior_accession": "0001628280-25-008977", "prior_url": "https://www.sec.gov/Archives/edgar/data/828944/000162828025008977/wsfs-20241231.htm" }, { "id": "9b7cd80517c0e6f3", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "WESBANCO INC", "cik": 203596, "ticker": "WSBC", "sic_desc": "National commercial banks", "size_tier": "large", "public_float": 2942930253.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001193125-26-085463", "filing_url": "https://www.sec.gov/Archives/edgar/data/203596/000119312526085463/0001193125-26-085463-index.htm", "headline": "WESBANCO INC reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-03", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "The following material weakness has been identified and included in management\u2019s assessment. Management identified a material weakness in the design and operating effectiveness of controls related to the fair value of assets acquired as part of the Premier Financial Corp. business combination, including a lack of precision and evidence of reviews of the assumptions supporting the fair value of acquired assets. We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board\u2026", "prior_accession": "0000950170-25-030795", "prior_url": "https://www.sec.gov/Archives/edgar/data/203596/000095017025030795/wsbc-20241231.htm" }, { "id": "99772a781b12ad61", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Turning Point Brands, Inc.", "cik": 1290677, "ticker": "TPB", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1310000000.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001437749-26-006405", "filing_url": "https://www.sec.gov/Archives/edgar/data/1290677/000143774926006405/0001437749-26-006405-index.htm", "headline": "Turning Point Brands, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09 prospectively in the 2025." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-03-06", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09 prospectively in the 2025.", "prior_accession": "0001437749-25-006480", "prior_url": "https://www.sec.gov/Archives/edgar/data/1290677/000143774925006480/tpb20241231_10k.htm" }, { "id": "e3d5eb93ebc26132", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "TRICO BANCSHARES /", "cik": 356171, "ticker": "TCBK", "sic_desc": "State commercial banks", "size_tier": "large", "public_float": 1400000000.0, "form": "10-K", "filed": "2026-03-02", "accession": "0000356171-26-000010", "filing_url": "https://www.sec.gov/Archives/edgar/data/356171/000035617126000010/0000356171-26-000010-index.htm", "headline": "TRICO BANCSHARES / cited accounting standard ASU 2025-08 for the first time in this filing series", "evidence": { "adopted": [ "2025-08" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Accounting standards yet to be adopted Standard Summary of Guidance Effects on financial statements ASU 2025-08 - Financial Instruments, Credit Losses (Topic 326): Purchased Loans \u2022 Expands the use of the gross-up method for accounting for certain acquired loans, specifically purchased seasoned loans (\"PSLs\")." ], "new_standards": [ "2025-08" ], "prior_filed": "2025-03-03", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Accounting standards yet to be adopted Standard Summary of Guidance Effects on financial statements ASU 2025-08 - Financial Instruments, Credit Losses (Topic 326): Purchased Loans \u2022 Expands the use of the gross-up method for accounting for certain acquired loans, specifically purchased seasoned loans (\"PSLs\").", "prior_accession": "0000356171-25-000012", "prior_url": "https://www.sec.gov/Archives/edgar/data/356171/000035617125000012/tcbk-20241231.htm" }, { "id": "1a2a691bfff784c9", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "TANCHENG GROUP CO., LTD.", "cik": 1753391, "ticker": "", "sic_desc": "Computer services", "size_tier": "small", "public_float": 913670.0, "form": "8-K", "filed": "2026-03-02", "accession": "0001683168-26-001381", "filing_url": "https://www.sec.gov/Archives/edgar/data/1753391/000168316826001381/0001683168-26-001381-index.htm", "headline": "TANCHENG GROUP CO., LTD. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "89bf01d0641cb3ab", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Sunbelt Rentals Holdings, Inc.", "cik": 2083785, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-02", "accession": "0001193125-26-085376", "filing_url": "https://www.sec.gov/Archives/edgar/data/2083785/000119312526085376/0001193125-26-085376-index.htm", "headline": "Sunbelt Rentals Holdings, Inc.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "PwC", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9846e6af0dd5e761", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Sarepta Therapeutics, Inc.", "cik": 873303, "ticker": "SRPT", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001193125-26-084144", "filing_url": "https://www.sec.gov/Archives/edgar/data/873303/000119312526084144/0001193125-26-084144-index.htm", "headline": "Sarepta Therapeutics, Inc. cited accounting standard ASU 2020-06 for the first time in this filing series", "evidence": { "adopted": [ "2020-06" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company early adopted ASU 2024-04, effective January 1, 2025 as permitted for entities that have previously adopted ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity's Own Equity." ], "new_standards": [ "2020-06", "2024-04", "2025-06", "2025-07" ], "prior_filed": "2025-02-28", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company early adopted ASU 2024-04, effective January 1, 2025 as permitted for entities that have previously adopted ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity's Own Equity.", "prior_accession": "0000950170-25-029973", "prior_url": "https://www.sec.gov/Archives/edgar/data/873303/000095017025029973/srpt-20241231.htm" }, { "id": "567d6feb69a03552", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "SUPERNUS PHARMACEUTICALS, INC.", "cik": 1356576, "ticker": "SUPN", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 1694871061.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001356576-26-000011", "filing_url": "https://www.sec.gov/Archives/edgar/data/1356576/000135657626000011/0001356576-26-000011-index.htm", "headline": "SUPERNUS PHARMACEUTICALS, INC. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Company has no contract assets as of December 31, 2025 or 2024.", "The Company has $3.1 million of contract liabilities as of December 31, 2025, and no contract liabilities as of December 31, 2024." ], "prior_filed": "2025-02-25", "prior_form": "10-K", "similarity": 0.582, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The Company has no contract assets as of December 31, 2025 or 2024.", "prior_accession": "0001356576-25-000017", "prior_url": "https://www.sec.gov/Archives/edgar/data/1356576/000135657625000017/supn-20241231.htm" }, { "id": "fb87460ec959f093", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "SHORE BANCSHARES INC", "cik": 1035092, "ticker": "SHBI", "sic_desc": "National commercial banks", "size_tier": "mid", "public_float": 480100000.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001035092-26-000014", "filing_url": "https://www.sec.gov/Archives/edgar/data/1035092/000103509226000014/0001035092-26-000014-index.htm", "headline": "SHORE BANCSHARES INC reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-10", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 717, "weakness_first_reported": "2024-03-15", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Also in our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control \u2013 Integrated Framework: (2013) issued by COSO. Basis for Opinions The Company\u2019s management is responsible for these financial statements, for maintaining effective internal control over financial reporting, and for its assessment of the effectiveness of internal control over financial reporting, included in the\u2026", "prior_accession": "0001628280-25-011575", "prior_url": "https://www.sec.gov/Archives/edgar/data/1035092/000162828025011575/shbi-20241231.htm" }, { "id": "7ba012bffb23b979", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Ready Capital Corp", "cik": 1527590, "ticker": "RC", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 1313400000.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001628280-26-013256", "filing_url": "https://www.sec.gov/Archives/edgar/data/1527590/000162828026013256/0001628280-26-013256-index.htm", "headline": "Ready Capital Corp cited accounting standards ASU 2024-04, ASU 2025-03, ASU 2025-05, ASU 2025-06, ASU 2025-08 for the first time in this filing series", "evidence": { "adopted": [ "2024-04", "2025-03", "2025-05", "2025-06", "2025-08" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company is currently assessing the impact upon adoption of this standard on the consolidated financial statements. ASU 2024-04, Compensation \u2013 Debt Conversion and Other Topics (Subtopic 470-20) Induced Conversions of Convertible Debt Instruments Issued November 2024 This ASU clarifies the requirements for settlement of a convertible debt instrument as an induced conversion.", "The Company is currently assessing the impact upon adoption of this standard on the consolidated financial statements. ASU 2025-03, Compensation \u2013 Business Combinations (Topic 805) and Consolidation (Topic 810) Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity Issued May 2025 This ASU clarifies the guidance in determining the accounting acquirer in certain\u2026", "The Company is currently assessing the impact upon adoption of this standard on the consolidated financial statements. ASU 2025-05, Financial Instruments-Credit Losses (Topic 326): Measurements of Credit Losses for Accounts Receivable and Contract Assets Issued July 2025 This ASU provides a practical expedient related to the estimation of expected credit losses." ], "new_standards": [ "2024-04", "2025-03", "2025-05", "2025-06", "2025-08", "2025-09" ], "prior_filed": "2025-09-30", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "The Company is currently assessing the impact upon adoption of this standard on the consolidated financial statements. ASU 2024-04, Compensation \u2013 Debt Conversion and Other Topics (Subtopic 470-20) Induced Conversions of Convertible Debt Instruments Issued November 2024 This ASU clarifies the requirements for settlement of a convertible debt instrument as an induced conversion.", "prior_accession": "0001628280-25-043144", "prior_url": "https://www.sec.gov/Archives/edgar/data/1527590/000162828025043144/rc-20241231.htm" }, { "id": "6b375f5d03cb0b39", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "RENASANT CORP", "cik": 715072, "ticker": "RNST", "sic_desc": "State commercial banks", "size_tier": "large", "public_float": 3347830064.0, "form": "10-K", "filed": "2026-03-02", "accession": "0000715072-26-000017", "filing_url": "https://www.sec.gov/Archives/edgar/data/715072/000071507226000017/0000715072-26-000017-index.htm", "headline": "RENASANT CORP reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-02-26", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management\u2019s report on internal controls over financial reporting and our plan for remediation of the identified material weakness is contained in Item 9A, Controls and Procedures, of this report. Until the remediation plan is fully implemented, tested and deemed effective, we cannot provide assurance that our actions will adequately remediate the material weakness in the near term or at all, or that we will be able to identify and remediate any additional control deficiency, including any material weakness, that\u2026", "prior_accession": "0000715072-25-000054", "prior_url": "https://www.sec.gov/Archives/edgar/data/715072/000071507225000054/rnst-20241231.htm" }, { "id": "e4eaa580bbdcf637", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Quantum Computing Inc.", "cik": 1758009, "ticker": "QUBT", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 2545765591.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001213900-26-022417", "filing_url": "https://www.sec.gov/Archives/edgar/data/1758009/000121390026022417/0001213900-26-022417-index.htm", "headline": "Quantum Computing Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-20", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001213900-25-025561", "prior_url": "https://www.sec.gov/Archives/edgar/data/1758009/000121390025025561/ea0234742-10k_quantum.htm" }, { "id": "bad1d701d290fb06", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Purebase Corp", "cik": 1575858, "ticker": "PUBC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 4408132.0, "form": "NT 10-K", "filed": "2026-03-02", "accession": "0001493152-26-008422", "filing_url": "https://www.sec.gov/Archives/edgar/data/1575858/000149315226008422/0001493152-26-008422-index.htm", "headline": "Purebase Corp filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 2, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Purebase Corporation (the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended November 30, 2025 (the \u201cReport\u201d) by the prescribed date of February 28, 2026 without unreasonable effort or expense because the Company required additional resources in order to provide its auditors with information to be included in the Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Purebase Corporation (the \u201cCompany\u201d) is unable to file its Annual Report on Form 10-K for the fiscal year ended November 30, 2025 (the \u201cReport\u201d) by the prescribed date of February 28, 2026 without unreasonable effort or expense because the Company required additional resources in order to provide its auditors with information to be included in the Report.", "prior_accession": "", "prior_url": "" }, { "id": "cdc8376ae21df2d5", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Pacific Oak Strategic Opportunity REIT, Inc.", "cik": 1452936, "ticker": "", "sic_desc": "Real estate investment trusts", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-02", "accession": "0001452936-26-000014", "filing_url": "https://www.sec.gov/Archives/edgar/data/1452936/000145293626000014/0001452936-26-000014-index.htm", "headline": "Pacific Oak Strategic Opportunity REIT, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "EY", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a50f20e1866131d2", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "PLUG POWER INC", "cik": 1093691, "ticker": "PLUG", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1463243116.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001104659-26-022286", "filing_url": "https://www.sec.gov/Archives/edgar/data/1093691/000110465926022286/0001104659-26-022286-index.htm", "headline": "PLUG POWER INC cited accounting standards ASU 2019-08, ASU 2020-06 for the first time in this filing series", "evidence": { "adopted": [ "2019-08", "2020-06" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company classifies these equity instruments within additional paid-in capital on the consolidated balance sheets. Common stock warrants accounted for as equity instruments represent the warrants issued to Amazon and Walmart as discussed in Note 18, \u201cShare-Based Consideration Payable to a Customer.\u201d The Company adopted FASB ASU 2019-08, Compensation \u2013 Stock Compensation (Topic 718) and\u2026", "On January 1, 2021, we early adopted ASU 2020-06 using the modified retrospective approach." ], "new_standards": [ "2019-08", "2020-06", "2023-09", "2024-03", "2024-04", "2025-04", "2025-05", "2025-10", "2025-11" ], "prior_filed": "2025-04-30", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "The Company classifies these equity instruments within additional paid-in capital on the consolidated balance sheets. Common stock warrants accounted for as equity instruments represent the warrants issued to Amazon and Walmart as discussed in Note 18, \u201cShare-Based Consideration Payable to a Customer.\u201d The Company adopted FASB ASU 2019-08, Compensation \u2013 Stock Compensation (Topic 718) and\u2026", "prior_accession": "0001104659-25-042552", "prior_url": "https://www.sec.gov/Archives/edgar/data/1093691/000110465925042552/plug-20241231x10ka.htm" }, { "id": "d63bea357c7dcaad", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Midland States Bancorp, Inc.", "cik": 1466026, "ticker": "MSBI", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 466599960.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001466026-26-000020", "filing_url": "https://www.sec.gov/Archives/edgar/data/1466026/000146602626000020/0001466026-26-000020-index.htm", "headline": "Midland States Bancorp, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-07-01", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 244, "weakness_first_reported": "2025-07-01", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Furthermore, management instituted internal controls over the completeness and accuracy of loan data related to activities performed by third-party service organizations that perform core lending functions for the Company, including reconciliation and system interface control activities. As of December 31, 2025, based on management's assessment, the Company's internal control over financial reporting were effective. The effectiveness of the Company\u2019s internal control over financial reporting as of December 31\u2026", "prior_accession": "0001466026-25-000021", "prior_url": "https://www.sec.gov/Archives/edgar/data/1466026/000146602625000021/msbi-20241231.htm" }, { "id": "5eb5d246ffbc02e2", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "MID PENN BANCORP INC", "cik": 879635, "ticker": "MPB", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 604500000.0, "form": "8-K", "filed": "2026-03-02", "accession": "0000879635-26-000022", "filing_url": "https://www.sec.gov/Archives/edgar/data/879635/000087963526000022/0000879635-26-000022-index.htm", "headline": "MID PENN BANCORP INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "72815c7af04c8d69", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Leopard Energy, Inc.", "cik": 1230524, "ticker": "LEEN", "sic_desc": "Services", "size_tier": "small", "public_float": 168182.0, "form": "10-Q", "filed": "2026-03-02", "accession": "0001477932-26-001117", "filing_url": "https://www.sec.gov/Archives/edgar/data/1230524/000147793226001117/0001477932-26-001117-index.htm", "headline": "Leopard Energy, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-12-12", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As reflected in the accompanying unaudited interim financial statements for the six months ended January 31, 2026 and 2025, the Company incurred net loss of $6,424 and $33,303, respectively. As of January 31, 2026, the Company had accumulated deficit of $11,699,539 and a working capital deficit of $99,738. Management believes these factors raise substantial doubt about the Company\u2019s ability to continue as a going concern for the next twelve months. 8 Table of Contents During the six months ended January 31, 2026, the Company incurred operating expenses of $8,333. The majority of the expenses\u2026", "prior_accession": "0001477932-25-008941", "prior_url": "https://www.sec.gov/Archives/edgar/data/1230524/000147793225008941/cyap_10q.htm" }, { "id": "6a571558df850253", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "JBT MAREL Corp", "cik": 1433660, "ticker": "JBTM", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 6184278020.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001433660-26-000053", "filing_url": "https://www.sec.gov/Archives/edgar/data/1433660/000143366026000053/0001433660-26-000053-index.htm", "headline": "JBT MAREL Corp reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-02-28", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "(d) Remediation Plan The Company is in the process of completing remediation activities including designing and implementing controls to address the identified material weaknesses, and is working to implement its internal control structure over the acquired operations. The Company continues the process of reviewing the operations of Marel and may identify additional material weaknesses. (e) Changes in Internal Control over Financial Reporting In the ordinary course of business, the Company reviews its internal\u2026", "prior_accession": "0001433660-25-000009", "prior_url": "https://www.sec.gov/Archives/edgar/data/1433660/000143366025000009/jbt-20241231.htm" }, { "id": "3a030da7b831c9c6", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "HARROW, INC.", "cik": 1360214, "ticker": "HROW", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 1004000000.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001493152-26-008562", "filing_url": "https://www.sec.gov/Archives/edgar/data/1360214/000149315226008562/0001493152-26-008562-index.htm", "headline": "HARROW, INC. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-27", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001641172-25-000925", "prior_url": "https://www.sec.gov/Archives/edgar/data/1360214/000164117225000925/form10-k.htm" }, { "id": "122f4f715276d08a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Golkor Inc.", "cik": 1474558, "ticker": "GKOR", "sic_desc": "Mining", "size_tier": "small", "public_float": 183427.0, "form": "NT 10-K", "filed": "2026-03-02", "accession": "0001683168-26-001388", "filing_url": "https://www.sec.gov/Archives/edgar/data/1474558/000168316826001388/0001683168-26-001388-index.htm", "headline": "Golkor Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 2, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Due to events unforeseen by the Company, it is unable to complete its Annual Report on Form 10-K for the period ending November 30, 2025, without an unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Due to events unforeseen by the Company, it is unable to complete its Annual Report on Form 10-K for the period ending November 30, 2025, without an unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "4e2f0d16b0822095", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "GT Biopharma, Inc.", "cik": 109657, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 8600000.0, "form": "8-K", "filed": "2026-03-02", "accession": "0001493152-26-008442", "filing_url": "https://www.sec.gov/Archives/edgar/data/109657/000149315226008442/0001493152-26-008442-index.htm", "headline": "GT Biopharma, Inc. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8307a7cd42a3d508", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "GT Biopharma, Inc.", "cik": 109657, "ticker": "GTBP", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 8600000.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001493152-26-008443", "filing_url": "https://www.sec.gov/Archives/edgar/data/109657/000149315226008443/0001493152-26-008443-index.htm", "headline": "GT Biopharma, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-14", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, during the year ended December 31, 2025, the Company incurred a net loss of $28.7 million and, used cash in operations of $12.9 million These matters raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1 to the financial statements. The financial statements do not include any adjustments that might result from\u2026", "prior_accession": "0001641172-25-004563", "prior_url": "https://www.sec.gov/Archives/edgar/data/109657/000164117225004563/form10-ka.htm" }, { "id": "c54011a5fcf1c552", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "GRAPHIC PACKAGING HOLDING CO", "cik": 1408075, "ticker": "GPK", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 7800000000.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001408075-26-000009", "filing_url": "https://www.sec.gov/Archives/edgar/data/1408075/000140807526000009/0001408075-26-000009-index.htm", "headline": "GRAPHIC PACKAGING HOLDING CO reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-02-12", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this assessment, management concluded that the Company\u2019s internal control over financial reporting was not effective as of December 31, 2025 due to the material weakness described below. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Company\u2019s annual or interim financial statements will not be prevented or detected on a timely basis. The Company did not\u2026", "prior_accession": "0001408075-25-000007", "prior_url": "https://www.sec.gov/Archives/edgar/data/1408075/000140807525000007/gpk-20241231.htm" }, { "id": "33f07f040431de2f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "GRACO INC", "cik": 42888, "ticker": "GGG", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-03-02", "accession": "0001193125-26-085816", "filing_url": "https://www.sec.gov/Archives/edgar/data/42888/000119312526085816/0001193125-26-085816-index.htm", "headline": "GRACO INC's Chief Financial Officer departed, with the filing citing for cause", "evidence": { "adverse_language": "for cause", "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1864ccbbc8a30ca4", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "EchoStar CORP", "cik": 1415404, "ticker": "ECHO", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 3741000000.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001104659-26-021817", "filing_url": "https://www.sec.gov/Archives/edgar/data/1415404/000110465926021817/0001104659-26-021817-index.htm", "headline": "EchoStar CORP disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-02-27", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As discussed in Note 1 to the consolidated financial statements, the Company has significant debts maturing in 2026 and does not have the necessary cash on hand, projected cash flows, or committed financing to fund its obligations for at least twelve months from the issuance of these consolidated financial statements that raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.\u2026", "prior_accession": "0001558370-25-001663", "prior_url": "https://www.sec.gov/Archives/edgar/data/1415404/000155837025001663/tmb-20241231x10k.htm" }, { "id": "15e01a6f8115c7a3", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Eaton Corp plc", "cik": 1551182, "ticker": "ETN", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 139000000000.0, "form": "8-K", "filed": "2026-03-02", "accession": "0001140361-26-007206", "filing_url": "https://www.sec.gov/Archives/edgar/data/1551182/000114036126007206/0001140361-26-007206-index.htm", "headline": "Eaton Corp plc's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f4bce73a75c32471", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Decent Holding Inc.", "cik": 1958133, "ticker": "DXST", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-03-02", "accession": "0001185185-26-000710", "filing_url": "https://www.sec.gov/Archives/edgar/data/1958133/000118518526000710/0001185185-26-000710-index.htm", "headline": "Decent Holding Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-07", "prior_form": "20-F", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our conclusion is based on the fact that we do not have sufficient in-house personnel in our accounting department with sufficient knowledge of the U.S. GAAP and SEC reporting rules. To remediate our identified material weaknesses, we have implemented or in the process of implementing several measures to improve our internal control over financial reporting, including (i) setting up an internal audit function as well as engaging an external consulting firm to assist us with assessment of Sarbanes-Oxley compliance\u2026", "prior_accession": "0001213900-25-021825", "prior_url": "https://www.sec.gov/Archives/edgar/data/1958133/000121390025021825/ea0231918-20f_decent.htm" }, { "id": "34656c5da87d4053", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Commerce.com, Inc.", "cik": 1626450, "ticker": "CMRC", "sic_desc": "Prepackaged software", "size_tier": "mid", "public_float": 506800000.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001193125-26-085687", "filing_url": "https://www.sec.gov/Archives/edgar/data/1626450/000119312526085687/0001193125-26-085687-index.htm", "headline": "Commerce.com, Inc. cited accounting standard ASU 2025-05 for the first time in this filing series", "evidence": { "adopted": [ "2025-05" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Additionally, the Company early adopted ASU 2025-05 - Financial Instruments - Credit Losses, and applied the practical expedient related to the estimation of expected credit losses for current accounts receivable and current contract assets." ], "new_standards": [ "2025-05", "2025-06", "2025-11", "2025-12" ], "prior_filed": "2025-02-27", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Additionally, the Company early adopted ASU 2025-05 - Financial Instruments - Credit Losses, and applied the practical expedient related to the estimation of expected credit losses for current accounts receivable and current contract assets.", "prior_accession": "0000950170-25-029211", "prior_url": "https://www.sec.gov/Archives/edgar/data/1626450/000095017025029211/bigc-20241231.htm" }, { "id": "a96e415331164140", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Celsius Holdings, Inc.", "cik": 1341766, "ticker": "CELH", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 9800000000.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001341766-26-000024", "filing_url": "https://www.sec.gov/Archives/edgar/data/1341766/000134176626000024/0001341766-26-000024-index.htm", "headline": "Celsius Holdings, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-03", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 5, "weakness_days_reported": 1447, "weakness_first_reported": "2022-03-16", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, Celsius Holdings, Inc. (the Company) has maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on the COSO criteria. We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated balance sheets of the Company as of December 31, 2025 and 2024, the related consolidated statements of operations and comprehensive income, changes in stockholders\u2019 equity\u2026", "prior_accession": "0001341766-25-000024", "prior_url": "https://www.sec.gov/Archives/edgar/data/1341766/000134176625000024/celh-20241231.htm" }, { "id": "fe6baec218646626", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "CECO ENVIRONMENTAL CORP", "cik": 3197, "ticker": "CECO", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 862300000.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001193125-26-085815", "filing_url": "https://www.sec.gov/Archives/edgar/data/3197/000119312526085815/0001193125-26-085815-index.htm", "headline": "CECO ENVIRONMENTAL CORP reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-02-25", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Item 9A. \"Controls and Procedures\" in this Annual Report on Form 10-K, we have identified material weaknesses in our internal control over financial reporting related to various control deficiencies at the Verantis Environmental Solutions Group business that we acquired in December 2024, as well our assessment of completeness and accuracy of information used in the execution of controls relating to balance sheet reconciliations. The material weaknesses did not result in any misstatements to our consolidated\u2026", "prior_accession": "0000950170-25-026562", "prior_url": "https://www.sec.gov/Archives/edgar/data/3197/000095017025026562/ceco-20241231.htm" }, { "id": "073583d9ecafb4e6", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Brookfield Asset Management Ltd.", "cik": 1937926, "ticker": "BAM", "sic_desc": "Finance, insurance and real estate", "size_tier": "mega", "public_float": 23200000000.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001628280-26-013098", "filing_url": "https://www.sec.gov/Archives/edgar/data/1937926/000162828026013098/0001628280-26-013098-index.htm", "headline": "Brookfield Asset Management Ltd. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-17", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001937926-25-000007", "prior_url": "https://www.sec.gov/Archives/edgar/data/1937926/000193792625000007/bam-20241231.htm" }, { "id": "ebdfec43449e2c37", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Brookfield Asset Management Ltd.", "cik": 1937926, "ticker": "BAM", "sic_desc": "Finance, insurance and real estate", "size_tier": "mega", "public_float": 23200000000.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001628280-26-013098", "filing_url": "https://www.sec.gov/Archives/edgar/data/1937926/000162828026013098/0001628280-26-013098-index.htm", "headline": "Brookfield Asset Management Ltd. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-17", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "The total assets, net assets, total revenues and net income subject to our asset management business\u2019 internal control over financial reporting of the consolidated financial statement amounts as of and for the year ended December 31, 2025 are disclosed in \u201cPart II\u2014Item 9A. Controls and Procedures\u201d in this report. If BAM or our auditors were to conclude that our internal control over financial reporting were not effective in respect of any reporting period, investors could lose confidence in our reported financial\u2026", "prior_accession": "0001937926-25-000007", "prior_url": "https://www.sec.gov/Archives/edgar/data/1937926/000193792625000007/bam-20241231.htm" }, { "id": "6dab8963bb3ed6b0", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Black Hawk Acquisition Corp", "cik": 2000775, "ticker": "BKHA", "sic_desc": "Biological products", "size_tier": "small", "public_float": 73900000.0, "form": "NT 10-K", "filed": "2026-03-02", "accession": "0001829126-26-001802", "filing_url": "https://www.sec.gov/Archives/edgar/data/2000775/000182912626001802/0001829126-26-001802-index.htm", "headline": "Black Hawk Acquisition Corp told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 2, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Black Hawk Acquisition Corporation (the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended November 30, 2025 (the \u201cAnnual Report\u201d) by March 2, 2026, the filing date applicable to smaller reporting companies due to a delay experienced by the Registrant in completing its financial statement in the Annual Report. The Registrant anticipates that it will file the Annual Report no later than the fifteenth 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." }, "quote": "Black Hawk Acquisition Corporation (the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended November 30, 2025 (the \u201cAnnual Report\u201d) by March 2, 2026, the filing date applicable to smaller reporting companies due to a delay experienced by the Registrant in completing its financial statement in the Annual Report. The Registrant anticipates that it will file the Annual Report no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "108b3cfe1d6e07df", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "BiomX Inc.", "cik": 1739174, "ticker": "PHGE", "sic_desc": "Biological products", "size_tier": "small", "public_float": 21392018.0, "form": "8-K", "filed": "2026-03-02", "accession": "0001213900-26-022301", "filing_url": "https://www.sec.gov/Archives/edgar/data/1739174/000121390026022301/0001213900-26-022301-index.htm", "headline": "BiomX Inc. disclosed a disagreement in connection with its Chief Financial Officer's departure", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d7a6082d1bb1b16a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "BioAtla, Inc.", "cik": 1826892, "ticker": "BCAB", "sic_desc": "Biological products", "size_tier": "small", "public_float": 59900000.0, "form": "8-K", "filed": "2026-03-02", "accession": "0001539497-26-000812", "filing_url": "https://www.sec.gov/Archives/edgar/data/1826892/000153949726000812/0001539497-26-000812-index.htm", "headline": "BioAtla, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "93ad9169b65954ec", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Biglari Holdings Inc.", "cik": 1726173, "ticker": "BH-A", "sic_desc": "Restaurants", "size_tier": "mid", "public_float": 267698652.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001628280-26-012987", "filing_url": "https://www.sec.gov/Archives/edgar/data/1726173/000162828026012987/0001628280-26-012987-index.htm", "headline": "Biglari Holdings Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-31", "prior_form": "10-K/A", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001726173-25-000021", "prior_url": "https://www.sec.gov/Archives/edgar/data/1726173/000172617325000021/bh-10xka2024.htm" }, { "id": "df1dcd1a3cfbe2b0", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "BigBear.ai Holdings, Inc.", "cik": 1836981, "ticker": "BBAI", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 2500000000.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001836981-26-000018", "filing_url": "https://www.sec.gov/Archives/edgar/data/1836981/000183698126000018/0001836981-26-000018-index.htm", "headline": "BigBear.ai Holdings, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-25", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 342, "weakness_first_reported": "2025-03-25", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Testing and maintaining these controls can divert our management\u2019s attention from other matters that are important to the operation of our business. If we identify material weaknesses in the internal control over financial reporting of BigBear.ai in the future or are unable to comply with the requirements of Section 404 or assert that our internal control over financial reporting is effective, or if our independent registered public accounting firm is unable to express an opinion as to the effectiveness of our\u2026", "prior_accession": "0001628280-25-014752", "prior_url": "https://www.sec.gov/Archives/edgar/data/1836981/000162828025014752/bbai-20241231.htm" }, { "id": "63bd0700fc49f8e7", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BestGofer Inc.", "cik": 1722556, "ticker": "BGFR", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-03-02", "accession": "0001722556-26-000002", "filing_url": "https://www.sec.gov/Archives/edgar/data/1722556/000172255626000002/0001722556-26-000002-index.htm", "headline": "BestGofer Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 2, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file its annual report on Form 10-K for the period ended November 30, 2025 within the prescribed time period due to its difficulty in completing and obtaining required financial and other information without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file its annual report on Form 10-K for the period ended November 30, 2025 within the prescribed time period due to its difficulty in completing and obtaining required financial and other information without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "094553b7700e1ad9", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Astrana Health, Inc.", "cik": 1083446, "ticker": "ASTH", "sic_desc": "Services", "size_tier": "large", "public_float": 1700000000.0, "form": "NT 10-K", "filed": "2026-03-02", "accession": "0001104659-26-021947", "filing_url": "https://www.sec.gov/Archives/edgar/data/1083446/000110465926021947/0001104659-26-021947-index.htm", "headline": "Astrana Health, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -29, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to timely file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d) within the prescribed time period without unreasonable effort or expense. The 2025 Form 10-K cannot be filed by the prescribed due date because additional time, resources and effort are required to complete work related to the Company\u2019s financial reporting and close procedures, specifically as a result of the Company\u2019s acquisition of certain entities. In connection with the filing of the 2025 Form 10-K, when made, the Company anticipates reporting a material weakness in the Company\u2019s internal control over financial reporting, which is expected to relate\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to timely file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the \u201c2025 Form 10-K\u201d) within the prescribed time period without unreasonable effort or expense. The 2025 Form 10-K cannot be filed by the prescribed due date because additional time, resources and effort are required to complete work related to the Company\u2019s financial reporting and close procedures, specifically as a result of the Company\u2019s acquisition of certain entities. In connection with the filing of the 2025 Form 10-K, when made, the Company anticipates reporting a material weakness in the Company\u2019s internal control over financial reporting, which is expected to relate\u2026", "prior_accession": "", "prior_url": "" }, { "id": "043ab8cb1ece2a67", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Asana, Inc.", "cik": 1477720, "ticker": "ASAN", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 1300000000.0, "form": "8-K", "filed": "2026-03-02", "accession": "0001628280-26-013212", "filing_url": "https://www.sec.gov/Archives/edgar/data/1477720/000162828026013212/0001628280-26-013212-index.htm", "headline": "Asana, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "68e2ca8142511000", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Asana, Inc.", "cik": 1477720, "ticker": "ASAN", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 1300000000.0, "form": "8-K/A", "filed": "2026-03-02", "accession": "0001628280-26-013310", "filing_url": "https://www.sec.gov/Archives/edgar/data/1477720/000162828026013310/0001628280-26-013310-index.htm", "headline": "Asana, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "afa477afaddb614f", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Alpha Teknova, Inc.", "cik": 1850902, "ticker": "TKNO", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 53521256.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001850902-26-000002", "filing_url": "https://www.sec.gov/Archives/edgar/data/1850902/000185090226000002/0001850902-26-000002-index.htm", "headline": "Alpha Teknova, Inc.'s going-concern disclosure changed", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "risk_factor_only", "current_state_label": "Risk-factor language only", "direction": "eased", "located_in": "risk factors / forward-looking statements only", "prior_filed": "2025-03-07", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "\u2026 ability to grow profitability; \u25aa our ability to expand our operations and increase capacity; \u25aa our anticipated uses of cash in the short and long terms and the sufficiency of our sources of liquidity; \u25aa our ability to defend against claims and mitigate adverse results from any legal proceedings against us and the merits of any claims or suits against us; \u25aa our recent history of losses and our ability to continue as a going concern; \u25aa our ability to limit our accounts receivable and credit risk exposure; \u25aa our future investments, if any, in additional facilities to facilitate our expected\u2026", "prior_accession": "0000950170-25-035705", "prior_url": "https://www.sec.gov/Archives/edgar/data/1850902/000095017025035705/tkno-20241231.htm" }, { "id": "1ccb2d107d75a814", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "AST SpaceMobile, Inc.", "cik": 1780312, "ticker": "ASTS", "sic_desc": "Transportation and utilities", "size_tier": "mega", "public_float": 11664700000.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001780312-26-000006", "filing_url": "https://www.sec.gov/Archives/edgar/data/1780312/000178031226000006/0001780312-26-000006-index.htm", "headline": "AST SpaceMobile, Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "These arrangements typically involve multiple performance obligations, which include hardware, software, and optional installation and support services.", "Revenue for hardware and software sales is recognized at a point in time when control transfers to the customer, which is generally upon delivery of the equipment and activation of the software." ], "prior_filed": "2025-03-03", "prior_form": "10-K", "similarity": 0.404, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "These arrangements typically involve multiple performance obligations, which include hardware, software, and optional installation and support services.", "prior_accession": "0000950170-25-030909", "prior_url": "https://www.sec.gov/Archives/edgar/data/1780312/000095017025030909/asts-20241231.htm" }, { "id": "33eb87e3bc1c5f10", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "ADT Inc.", "cik": 1703056, "ticker": "ADT", "sic_desc": "Services", "size_tier": "large", "public_float": 4282000000.0, "form": "10-K", "filed": "2026-03-02", "accession": "0001703056-26-000022", "filing_url": "https://www.sec.gov/Archives/edgar/data/1703056/000170305626000022/0001703056-26-000022-index.htm", "headline": "ADT Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-27", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 949, "weakness_first_reported": "2023-07-27", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our management performed an assessment of the effectiveness of our internal control over financial reporting as of December 31, 2025 based on criteria established in Internal Control \u2014 Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (\u201cCOSO\u201d). Based on our assessment and those criteria, our management determined that our internal control over financial reporting was effective as of December 31, 2025. The effectiveness of our internal control over financial\u2026", "prior_accession": "0001703056-25-000022", "prior_url": "https://www.sec.gov/Archives/edgar/data/1703056/000170305625000022/adt-20241231.htm" }, { "id": "9fea3323d4ea0ee7", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "reAlpha Tech Corp.", "cik": 1859199, "ticker": "AIRE", "sic_desc": "Real estate", "size_tier": "small", "public_float": 9894730.0, "form": "8-K", "filed": "2026-02-27", "accession": "0001213900-26-021105", "filing_url": "https://www.sec.gov/Archives/edgar/data/1859199/000121390026021105/0001213900-26-021105-index.htm", "headline": "reAlpha Tech Corp.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a196cfd1a940607e", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "indie Semiconductor, Inc.", "cik": 1841925, "ticker": "INDI", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 955600000.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001193125-26-082535", "filing_url": "https://www.sec.gov/Archives/edgar/data/1841925/000119312526082535/0001193125-26-082535-index.htm", "headline": "indie Semiconductor, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-03", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 361, "weakness_first_reported": "2025-03-03", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our internal control over financial reporting was effective as of December 31, 2025. The Company\u2019s independent public accounting firm, KPMG LLP, which audited the 2025 consolidated financial statements included in this Form 10-K, issued an attestation report on the Company\u2019s internal control over financial reporting. KPMG LLP\u2019s report appears on page 59 of this Form 10-K. Changes in Internal Control over Financial\u2026", "prior_accession": "0001628280-25-009207", "prior_url": "https://www.sec.gov/Archives/edgar/data/1841925/000162828025009207/indi-20241231.htm" }, { "id": "237a4db4b882263d", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Twin Vee PowerCats, Co.", "cik": 1855509, "ticker": "VEEE", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001731122-26-000317", "filing_url": "https://www.sec.gov/Archives/edgar/data/1855509/000173112226000317/0001731122-26-000317-index.htm", "headline": "Twin Vee PowerCats, Co. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-20", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As such, we cannot conclude that such plans will be effectively implemented within one year after the date that the financial statements included in this Report are filed with the SEC, and there is uncertainty regarding our ability to maintain liquidity sufficient to operate our business effectively, which raises substantial doubt about our ability to continue as a going concern. If we are unable to generate sufficient revenue from operations and/or raise capital when needed or on attractive terms, we be forced to delay, reduce or eliminate efforts to expand our dealer network or develop new\u2026", "prior_accession": "0001731122-25-000412", "prior_url": "https://www.sec.gov/Archives/edgar/data/1855509/000173112225000412/e6435_10k.htm" }, { "id": "4b5aad2a731593f2", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Trump Media & Technology Group Corp.", "cik": 1849635, "ticker": "DJT", "sic_desc": "Computer services", "size_tier": "large", "public_float": 2900000000.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001140361-26-007174", "filing_url": "https://www.sec.gov/Archives/edgar/data/1849635/000114036126007174/0001140361-26-007174-index.htm", "headline": "Trump Media & Technology Group Corp. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-14", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 378, "weakness_first_reported": "2025-02-14", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on the COSO criteria. We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (\u201cPCAOB\u201d), the consolidated balance sheets of the Company as of December 31, 2025 and 2024, the related consolidated statements of operations, stockholders\u2019 equity(deficit), and cash flows for each of the three years in the\u2026", "prior_accession": "0001140361-25-004822", "prior_url": "https://www.sec.gov/Archives/edgar/data/1849635/000114036125004822/ef20039039_10k.htm" }, { "id": "fc512d337e208fba", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Trump Media & Technology Group Corp.", "cik": 1849635, "ticker": "DJT", "sic_desc": "Computer services", "size_tier": "large", "public_float": 2900000000.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001140361-26-007174", "filing_url": "https://www.sec.gov/Archives/edgar/data/1849635/000114036126007174/0001140361-26-007174-index.htm", "headline": "Trump Media & Technology Group Corp. cited accounting standard ASU 2023-08 for the first time in this filing series", "evidence": { "adopted": [ "2023-08" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "We have adopted ASU 2023-08 as of January 1, 2025, which requires us to measure our bitcoin holdings at fair value in our statement of financial position, and to recognize gains and losses from changes in the fair value of our bitcoin in net income each reporting period." ], "new_standards": [ "2023-08", "2025-03", "2025-05", "2025-06" ], "prior_filed": "2025-02-14", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "We have adopted ASU 2023-08 as of January 1, 2025, which requires us to measure our bitcoin holdings at fair value in our statement of financial position, and to recognize gains and losses from changes in the fair value of our bitcoin in net income each reporting period.", "prior_accession": "0001140361-25-004822", "prior_url": "https://www.sec.gov/Archives/edgar/data/1849635/000114036125004822/ef20039039_10k.htm" }, { "id": "c8419d34d5ff02ad", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "TG THERAPEUTICS, INC.", "cik": 1001316, "ticker": "TGTX", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 2500000000.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001437749-26-006133", "filing_url": "https://www.sec.gov/Archives/edgar/data/1001316/000143774926006133/0001437749-26-006133-index.htm", "headline": "TG THERAPEUTICS, INC. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-03", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 567, "weakness_first_reported": "2024-08-09", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control \u2013 Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated balance sheets of the Company as of December 31, 2025 and 2024, the\u2026", "prior_accession": "0001437749-25-005908", "prior_url": "https://www.sec.gov/Archives/edgar/data/1001316/000143774925005908/tgtx20241231_10k.htm" }, { "id": "038b28eb34bad926", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Smurfit Westrock plc", "cik": 2005951, "ticker": "SW", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 22371000000.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001628280-26-012555", "filing_url": "https://www.sec.gov/Archives/edgar/data/2005951/000162828026012555/0001628280-26-012555-index.htm", "headline": "Smurfit Westrock plc reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-07", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 357, "weakness_first_reported": "2025-03-07", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Also in our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025 based on criteria established in Internal Control \u2013 Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Basis for Opinions The Company\u2019s management is responsible for these consolidated financial statements, for maintaining effective internal control over financial reporting, and for its assessment of the\u2026", "prior_accession": "0002005951-25-000005", "prior_url": "https://www.sec.gov/Archives/edgar/data/2005951/000200595125000005/smur-20241231.htm" }, { "id": "bc7ce0c177ff65dc", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Sensata Technologies Holding plc", "cik": 1477294, "ticker": "ST", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 5600000000.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001477294-26-000007", "filing_url": "https://www.sec.gov/Archives/edgar/data/1477294/000147729426000007/0001477294-26-000007-index.htm", "headline": "Sensata Technologies Holding plc reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-28", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 729, "weakness_first_reported": "2024-02-29", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, the Company maintained in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control \u2014 Integrated Framework (2013) issued by COSO. We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated financial statements as of and for the year ended December 31, 2025, of the Company and our report dated February 27, 2026, expressed\u2026", "prior_accession": "0001477294-25-000022", "prior_url": "https://www.sec.gov/Archives/edgar/data/1477294/000147729425000022/st-20241231.htm" }, { "id": "c07228f8f24d67a2", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Ridgepost Capital, Inc.", "cik": 1841968, "ticker": "RPC", "sic_desc": "Finance, insurance and real estate", "size_tier": "large", "public_float": 700700000.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001193125-26-081484", "filing_url": "https://www.sec.gov/Archives/edgar/data/1841968/000119312526081484/0001193125-26-081484-index.htm", "headline": "Ridgepost Capital, Inc. cited accounting standard ASU 2024-01 for the first time in this filing series", "evidence": { "adopted": [ "2024-01" ], "adoption_year_stated": 2024, "caveat": "The filing states this standard was adopted in 2024, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "Effective January 1, 2024, the Company adopted ASU 2024-01, Compensation - Stock Compensation (Topic 718) - Scope Application of Profits Interest and Similar Awards (\"ASU 2024-01\"), which is intended to reduce the complexity in determining whether a profits interest award is subject to Topic 718." ], "new_standards": [ "2024-01", "2025-03", "2025-06" ], "prior_filed": "2025-02-28", "prior_form": "10-K", "restates_existing_policy": true, "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." }, "quote": "Effective January 1, 2024, the Company adopted ASU 2024-01, Compensation - Stock Compensation (Topic 718) - Scope Application of Profits Interest and Similar Awards (\"ASU 2024-01\"), which is intended to reduce the complexity in determining whether a profits interest award is subject to Topic 718.", "prior_accession": "0000950170-25-030098", "prior_url": "https://www.sec.gov/Archives/edgar/data/1841968/000095017025030098/px-20241231.htm" }, { "id": "0f8ab4d973ea4a81", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "NEW YORK TIMES CO", "cik": 71691, "ticker": "NYT", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 9000000000.0, "form": "10-K", "filed": "2026-02-27", "accession": "0000071691-26-000011", "filing_url": "https://www.sec.gov/Archives/edgar/data/71691/000007169126000011/0000071691-26-000011-index.htm", "headline": "NEW YORK TIMES CO cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09 for the year ended December 31, 2025 on a retrospective basis and has enhanced its income tax disclosures included in Note 11, Income Taxes, to comply with the requirements." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-02-27", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09 for the year ended December 31, 2025 on a retrospective basis and has enhanced its income tax disclosures included in Note 11, Income Taxes, to comply with the requirements.", "prior_accession": "0000071691-25-000047", "prior_url": "https://www.sec.gov/Archives/edgar/data/71691/000007169125000047/nyt-20241231.htm" }, { "id": "de8e6464c18cce60", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "MONOLITHIC POWER SYSTEMS INC", "cik": 1280452, "ticker": "", "sic_desc": "Semiconductors", "size_tier": "mega", "public_float": 26600000000.0, "form": "8-K", "filed": "2026-02-27", "accession": "0001437749-26-006112", "filing_url": "https://www.sec.gov/Archives/edgar/data/1280452/000143774926006112/0001437749-26-006112-index.htm", "headline": "MONOLITHIC POWER SYSTEMS INC said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "dafdc6853136be57", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "MONOLITHIC POWER SYSTEMS INC", "cik": 1280452, "ticker": "MPWR", "sic_desc": "Semiconductors", "size_tier": "mega", "public_float": 26600000000.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001437749-26-006113", "filing_url": "https://www.sec.gov/Archives/edgar/data/1280452/000143774926006113/0001437749-26-006113-index.htm", "headline": "MONOLITHIC POWER SYSTEMS INC reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-03", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Item 9A. Controls and Procedures of this Annual Report, a material weakness was identified in internal control over financial reporting related to the accounting for deferred income taxes. Due to this finding of a material weakness, we concluded that our internal control over financial reporting was not effective as of December 31, 2024 and December 31, 2025. Until this material weakness is remediated, there is a reasonable possibility that a material misstatement of our interim or annual financial statements will\u2026", "prior_accession": "0001437749-25-005903", "prior_url": "https://www.sec.gov/Archives/edgar/data/1280452/000143774925005903/mpwr20241231_10k.htm" }, { "id": "e90519916c08a203", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "MBX Biosciences, Inc.", "cik": 1776111, "ticker": "MBX", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 310890086.0, "form": "8-K", "filed": "2026-02-27", "accession": "0001193125-26-079286", "filing_url": "https://www.sec.gov/Archives/edgar/data/1776111/000119312526079286/0001193125-26-079286-index.htm", "headline": "MBX Biosciences, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "803f25065badc543", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "MARTEN TRANSPORT LTD", "cik": 799167, "ticker": "MRTN", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 1158326000.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001437749-26-005971", "filing_url": "https://www.sec.gov/Archives/edgar/data/799167/000143774926005971/0001437749-26-005971-index.htm", "headline": "MARTEN TRANSPORT LTD cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "We adopted FASB ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, for the year ended December 31, 2025." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-02-28", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "We adopted FASB ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, for the year ended December 31, 2025.", "prior_accession": "0001437749-25-005570", "prior_url": "https://www.sec.gov/Archives/edgar/data/799167/000143774925005570/mrtn20241231_10k.htm" }, { "id": "5186a424398617bd", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Live Oak Bancshares, Inc.", "cik": 1462120, "ticker": "LOB", "sic_desc": "State commercial banks", "size_tier": "large", "public_float": 1203104831.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001462120-26-000020", "filing_url": "https://www.sec.gov/Archives/edgar/data/1462120/000146212026000020/0001462120-26-000020-index.htm", "headline": "Live Oak Bancshares, Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Specifically, there was a decrease in the line item for net gains on sales of loans, which was fully offset by a decrease in salaries and employee benefits, and travel expense.", "The changes were presentation only and had no impact on previously reported net income, total assets, total liabilities, or shareholders\u2019 equity." ], "prior_filed": "2025-11-17", "prior_form": "10-K/A", "similarity": 0.364, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Specifically, there was a decrease in the line item for net gains on sales of loans, which was fully offset by a decrease in salaries and employee benefits, and travel expense.", "prior_accession": "0001462120-25-000105", "prior_url": "https://www.sec.gov/Archives/edgar/data/1462120/000146212025000105/lob-20241231.htm" }, { "id": "a5301cb1f822ecd5", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "LIQTECH INTERNATIONAL INC", "cik": 1307579, "ticker": "LIQT", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 12282163.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001437749-26-005983", "filing_url": "https://www.sec.gov/Archives/edgar/data/1307579/000143774926005983/0001437749-26-005983-index.htm", "headline": "LIQTECH INTERNATIONAL INC disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-28", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Explanatory Paragraph Regarding Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has suffered recurring losses from operations and has negative operating cash flow which raises substantial doubt about its ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion\u2026", "prior_accession": "0001437749-25-009832", "prior_url": "https://www.sec.gov/Archives/edgar/data/1307579/000143774925009832/liqt20241231_10k.htm" }, { "id": "1003dd67e9bc83a7", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "LANDMARK BANCORP INC", "cik": 1141688, "ticker": "", "sic_desc": "National commercial banks", "size_tier": "mid", "public_float": 109600000.0, "form": "8-K", "filed": "2026-02-27", "accession": "0001493152-26-008367", "filing_url": "https://www.sec.gov/Archives/edgar/data/1141688/000149315226008367/0001493152-26-008367-index.htm", "headline": "LANDMARK BANCORP INC reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Crowe", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "5959da845e45c958", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Kennedy-Wilson Holdings, Inc.", "cik": 1408100, "ticker": "KW", "sic_desc": "Real estate", "size_tier": "large", "public_float": 1089943238.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001408100-26-000072", "filing_url": "https://www.sec.gov/Archives/edgar/data/1408100/000140810026000072/0001408100-26-000072-index.htm", "headline": "Kennedy-Wilson Holdings, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-31", "prior_form": "10-K/A", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001408100-25-000099", "prior_url": "https://www.sec.gov/Archives/edgar/data/1408100/000140810025000099/kw-20241231.htm" }, { "id": "7fb5b01aa751912a", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Kennedy-Wilson Holdings, Inc.", "cik": 1408100, "ticker": "KW", "sic_desc": "Real estate", "size_tier": "large", "public_float": 1089943238.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001408100-26-000072", "filing_url": "https://www.sec.gov/Archives/edgar/data/1408100/000140810026000072/0001408100-26-000072-index.htm", "headline": "Kennedy-Wilson Holdings, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company prospectively adopted ASU 2023-09 in the fourth quarter of 2025 and have updated our tax disclosures to comply with the updated requirements." ], "new_standards": [ "2023-09", "2024-03" ], "prior_filed": "2025-03-31", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "The Company prospectively adopted ASU 2023-09 in the fourth quarter of 2025 and have updated our tax disclosures to comply with the updated requirements.", "prior_accession": "0001408100-25-000099", "prior_url": "https://www.sec.gov/Archives/edgar/data/1408100/000140810025000099/kw-20241231.htm" }, { "id": "672982cba49288be", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Iridium Communications Inc.", "cik": 1418819, "ticker": "IRDM", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 2643200000.0, "form": "8-K", "filed": "2026-02-27", "accession": "0001418819-26-000014", "filing_url": "https://www.sec.gov/Archives/edgar/data/1418819/000141881926000014/0001418819-26-000014-index.htm", "headline": "Iridium Communications Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c1a8b28f1a342b94", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "INTERNATIONAL PAPER CO /NEW/", "cik": 51434, "ticker": "IP", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 24671507117.0, "form": "10-K", "filed": "2026-02-27", "accession": "0000051434-26-000055", "filing_url": "https://www.sec.gov/Archives/edgar/data/51434/000005143426000055/0000051434-26-000055-index.htm", "headline": "INTERNATIONAL PAPER CO /NEW/ reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-02-21", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Item 9A. \"Controls and Procedures,\" in connection with the preparation of the acquisition proxy statement, the independent auditors identified material weaknesses in DS Smith's internal control environment including Information Technology General Controls (\"ITGCs\") in fiscal years ended April 30, 2022, April 30, 2023, and April 30, 2024, which would have constituted material weaknesses under Section 404 of the Sarbanes-Oxley Act. DS Smith\u2019s ITGCs were not consistently operating effectively due to inappropriate\u2026", "prior_accession": "0000051434-25-000013", "prior_url": "https://www.sec.gov/Archives/edgar/data/51434/000005143425000013/ip-20241231.htm" }, { "id": "2cde438d884c29eb", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Golkor Inc.", "cik": 1474558, "ticker": "", "sic_desc": "Mining", "size_tier": "small", "public_float": 183427.0, "form": "8-K", "filed": "2026-02-27", "accession": "0001683168-26-001342", "filing_url": "https://www.sec.gov/Archives/edgar/data/1474558/000168316826001342/0001683168-26-001342-index.htm", "headline": "Golkor Inc. dismissed its auditor and engaged Davidson & Company LLP", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Davidson & Company LLP", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "22160eca7da08c0f", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "GENWORTH FINANCIAL INC", "cik": 1276520, "ticker": "GNW", "sic_desc": "Life insurance", "size_tier": "large", "public_float": 3100000000.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001628280-26-012828", "filing_url": "https://www.sec.gov/Archives/edgar/data/1276520/000162828026012828/0001628280-26-012828-index.htm", "headline": "GENWORTH FINANCIAL INC reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-02-28", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "\u2026 controls and procedures or internal control over financial reporting are not effective. \u2022Our computer systems, as well as those of our third-party service providers, have experienced failures or security compromises in the past and may do so again in the future, including as a result of cybersecurity incidents; we may experience issues from new and complex technology methodologies such as artificial intelligence; and unanticipated problems could materially adversely impact our disaster recovery systems and\u2026", "prior_accession": "0001193125-25-041860", "prior_url": "https://www.sec.gov/Archives/edgar/data/1276520/000119312525041860/d869080d10k.htm" }, { "id": "ded5585ae74149b7", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "FTAI Aviation Ltd.", "cik": 1590364, "ticker": "FTAI", "sic_desc": "Services", "size_tier": "mega", "public_float": 11700000000.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001628280-26-012940", "filing_url": "https://www.sec.gov/Archives/edgar/data/1590364/000162828026012940/0001628280-26-012940-index.htm", "headline": "FTAI Aviation Ltd. cited accounting standard ASU 2023-05 for the first time in this filing series", "evidence": { "adopted": [ "2023-05" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The adoption of ASU 2023-05 did not have a material impact on the Company\u2019s consolidated financial statements." ], "new_standards": [ "2023-05", "2025-05", "2025-11" ], "prior_filed": "2025-03-03", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The adoption of ASU 2023-05 did not have a material impact on the Company\u2019s consolidated financial statements.", "prior_accession": "0001590364-25-000006", "prior_url": "https://www.sec.gov/Archives/edgar/data/1590364/000159036425000006/ftai-20241231.htm" }, { "id": "a361fba05fd97798", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Enhabit, Inc.", "cik": 1803737, "ticker": "", "sic_desc": "Services", "size_tier": "mid", "public_float": 480100000.0, "form": "8-K", "filed": "2026-02-27", "accession": "0001803737-26-000006", "filing_url": "https://www.sec.gov/Archives/edgar/data/1803737/000180373726000006/0001803737-26-000006-index.htm", "headline": "Enhabit, Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a6f8cd6ace836f23", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Emergent BioSolutions Inc.", "cik": 1367644, "ticker": "EBS", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 360700000.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001367644-26-000015", "filing_url": "https://www.sec.gov/Archives/edgar/data/1367644/000136764426000015/0001367644-26-000015-index.htm", "headline": "Emergent BioSolutions Inc.'s going-concern disclosure changed", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "risk_factor_only", "current_state_label": "Risk-factor language only", "direction": "eased", "located_in": "risk factors / forward-looking statements only", "prior_filed": "2025-03-04", "prior_form": "10-K", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "We may be unable to continue to progress on or implement our strategic plans and sustain our current operating performance, in which case our business, results of operations, financial condition and prospects could be adversely affected, and which may give rise to substantial doubt regarding our ability to continue as a going concern. As of December 31, 2025, we had unrestricted cash and cash equivalents of $205.4 million and remaining capacity under the Revolving Credit Agreement of $100.0 million. Also as of December 31, 2025, we had borrowings of $150.0 million on our Term Loan Facility\u2026", "prior_accession": "0001367644-25-000021", "prior_url": "https://www.sec.gov/Archives/edgar/data/1367644/000136764425000021/ebs-20241231.htm" }, { "id": "02447530d7697567", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Elauwit Connection, Inc.", "cik": 2063863, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-02-27", "accession": "0001104659-26-021078", "filing_url": "https://www.sec.gov/Archives/edgar/data/2063863/000110465926021078/0001104659-26-021078-index.htm", "headline": "Elauwit Connection, Inc. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "36fe7d88abd03db4", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Ecovyst Inc.", "cik": 1708035, "ticker": "ECVT", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1036993857.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001708035-26-000053", "filing_url": "https://www.sec.gov/Archives/edgar/data/1708035/000170803526000053/0001708035-26-000053-index.htm", "headline": "Ecovyst Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "During the year ended December 31, 2025, the Company has adopted ASU 2023-09 to enhance the income taxes disclosure regarding income taxes paid and the rate reconciliation disclosure." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-02-28", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "During the year ended December 31, 2025, the Company has adopted ASU 2023-09 to enhance the income taxes disclosure regarding income taxes paid and the rate reconciliation disclosure.", "prior_accession": "0001708035-25-000070", "prior_url": "https://www.sec.gov/Archives/edgar/data/1708035/000170803525000070/ecvt-20241231.htm" }, { "id": "c2e6327a82dc7cb1", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "ESCALADE INC", "cik": 33488, "ticker": "ESCA", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 138090613.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001437749-26-006094", "filing_url": "https://www.sec.gov/Archives/edgar/data/33488/000143774926006094/0001437749-26-006094-index.htm", "headline": "ESCALADE INC reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-10", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 700, "weakness_first_reported": "2024-03-29", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in the 2013 Internal Control\u2014Integrated Framework issued by COSO. We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (\u201cPCAOB\u201d), the consolidated financial statements of the Company as of and for the year ended December 31, 2025, and our report dated February 27, 2026 expressed\u2026", "prior_accession": "0001437749-25-006863", "prior_url": "https://www.sec.gov/Archives/edgar/data/33488/000143774925006863/esca20241231_10k.htm" }, { "id": "8cf90a1ce544efe8", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "EON Resources Inc.", "cik": 1842556, "ticker": "", "sic_desc": "Mining", "size_tier": "small", "public_float": 8300000.0, "form": "8-K", "filed": "2026-02-27", "accession": "0001213900-26-021741", "filing_url": "https://www.sec.gov/Archives/edgar/data/1842556/000121390026021741/0001213900-26-021741-index.htm", "headline": "EON Resources Inc. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b3eb8f47d4394381", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "EAST WEST BANCORP INC", "cik": 1069157, "ticker": "EWBC", "sic_desc": "State commercial banks", "size_tier": "mega", "public_float": 13774364511.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001069157-26-000009", "filing_url": "https://www.sec.gov/Archives/edgar/data/1069157/000106915726000009/0001069157-26-000009-index.htm", "headline": "EAST WEST BANCORP INC cited accounting standard ASU 2025-09 for the first time in this filing series", "evidence": { "adopted": [ "2025-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Recent Accounting Pronouncements Yet to be Adopted Standard Required Date of Adoption Description Effect on Financial Statements ASU No. 2025-09, Derivatives and Hedging (Topic 815): Hedge Accounting Improvements January 1, 2027 Early adoption is permitted." ], "new_standards": [ "2025-08", "2025-09" ], "prior_filed": "2025-02-28", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Recent Accounting Pronouncements Yet to be Adopted Standard Required Date of Adoption Description Effect on Financial Statements ASU No. 2025-09, Derivatives and Hedging (Topic 815): Hedge Accounting Improvements January 1, 2027 Early adoption is permitted.", "prior_accession": "0001069157-25-000025", "prior_url": "https://www.sec.gov/Archives/edgar/data/1069157/000106915725000025/ewbc-20241231.htm" }, { "id": "99faabe607451de6", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Duolingo, Inc.", "cik": 1562088, "ticker": "DUOL", "sic_desc": "Prepackaged software", "size_tier": "mega", "public_float": 13342902822.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001628280-26-012494", "filing_url": "https://www.sec.gov/Archives/edgar/data/1562088/000162828026012494/0001628280-26-012494-index.htm", "headline": "Duolingo, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "\u2026 al $ (207,587) $ \u2014 $ \u2014 State $ (17,556) \u2014 \u2014 Foreign $ (1,586) 157 (133) Total $ (226,729) $ 157 $ (133) (Benefit from) provision for income taxes $ (231,655) $ 13,732 $ 1,710 Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures, as described in Note 2, \u201cSummary of Significant Accounting Policies\u201d, cash paid for taxes, net of refunds, during the year ended December 31, 2025 was as\u2026" ], "new_standards": [ "2023-09", "2025-06" ], "prior_filed": "2025-02-28", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "\u2026 al $ (207,587) $ \u2014 $ \u2014 State $ (17,556) \u2014 \u2014 Foreign $ (1,586) 157 (133) Total $ (226,729) $ 157 $ (133) (Benefit from) provision for income taxes $ (231,655) $ 13,732 $ 1,710 Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures, as described in Note 2, \u201cSummary of Significant Accounting Policies\u201d, cash paid for taxes, net of refunds, during the year ended December 31, 2025 was as\u2026", "prior_accession": "0001562088-25-000042", "prior_url": "https://www.sec.gov/Archives/edgar/data/1562088/000156208825000042/duol-20241231.htm" }, { "id": "00b85f68304fd6df", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Danaos Corp", "cik": 1369241, "ticker": "DAC", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-02-27", "accession": "0001104659-26-021574", "filing_url": "https://www.sec.gov/Archives/edgar/data/1369241/000110465926021574/0001104659-26-021574-index.htm", "headline": "Danaos Corp disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-03-06", "prior_form": "20-F/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "These costs include routine maintenance, minor repairs, and other expenditures that do not extend the useful life or improve the efficiency, capacity, or safety of the vessels. F-18 Table of Contents DANAOS CORPORATION NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 2. Significant Accounting Policies (Continued) Going Concern: The Company evaluates whether there is substantial doubt about its ability to continue as a going concern by applying the provisions of ASC 205-40. In more detail, the Company evaluates whether there are conditions or events that raise substantial doubt about\u2026", "prior_accession": "0001104659-25-021202", "prior_url": "https://www.sec.gov/Archives/edgar/data/1369241/000110465925021202/tm258426d1_20fa.htm" }, { "id": "8fa530bfed6c90fe", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "DYNEX CAPITAL INC", "cik": 826675, "ticker": "DX", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 1500000000.0, "form": "8-K", "filed": "2026-02-27", "accession": "0001104659-26-021080", "filing_url": "https://www.sec.gov/Archives/edgar/data/826675/000110465926021080/0001104659-26-021080-index.htm", "headline": "DYNEX CAPITAL INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4524e6c2307ca94d", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Camping World Holdings, Inc.", "cik": 1669779, "ticker": "CWH", "sic_desc": "Retail trade", "size_tier": "large", "public_float": 1027431568.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001104659-26-021548", "filing_url": "https://www.sec.gov/Archives/edgar/data/1669779/000110465926021548/0001104659-26-021548-index.htm", "headline": "Camping World Holdings, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-28", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 364, "weakness_first_reported": "2025-02-28", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control \u2014 Integrated Framework (2013) issued by COSO. We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated financial statements as of and for the year ended December 31, 2025, of the Company and our report dated February 27, 2026, expressed\u2026", "prior_accession": "0001558370-25-001939", "prior_url": "https://www.sec.gov/Archives/edgar/data/1669779/000155837025001939/cwh-20241231x10k.htm" }, { "id": "752185b5a03c519e", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Calumet, Inc. /DE", "cik": 2013745, "ticker": "CLMT", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1400000000.0, "form": "10-K", "filed": "2026-02-27", "accession": "0002013745-26-000007", "filing_url": "https://www.sec.gov/Archives/edgar/data/2013745/000201374526000007/0002013745-26-000007-index.htm", "headline": "Calumet, Inc. /DE reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-03", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "After completing several remedial actions as described in Part II, Item 9A \u201cControls and Procedures\u201d we have remediated the previously identified material weaknesses as of December 31, 2025. However, there can be no assurance that the measures we have taken to date, or any actions we may take in the future, will be effective in preventing or mitigating potential future material weaknesses. Our current controls and any new controls that we develop may become inadequate because of changes in conditions in our\u2026", "prior_accession": "0001558370-25-001961", "prior_url": "https://www.sec.gov/Archives/edgar/data/2013745/000155837025001961/clmt-20241231x10k.htm" }, { "id": "245f75560204935e", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "CORPAY, INC.", "cik": 1175454, "ticker": "CPAY", "sic_desc": "Business services", "size_tier": "mega", "public_float": 22608739528.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001175454-26-000018", "filing_url": "https://www.sec.gov/Archives/edgar/data/1175454/000117545426000018/0001175454-26-000018-index.htm", "headline": "CORPAY, INC. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-27", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 729, "weakness_first_reported": "2024-02-29", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, Corpay, Inc. and subsidiaries (the Company) maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on the COSO criteria. As indicated in the accompanying Management Report on Internal Control over Financial Reporting, management\u2019s assessment of and conclusion on the effectiveness of internal control over financial reporting did not include the internal controls of Gringo and Alpha (the 2025 Acquisitions), which are included in the\u2026", "prior_accession": "0001628280-25-008746", "prior_url": "https://www.sec.gov/Archives/edgar/data/1175454/000162828025008746/flt-20241231.htm" }, { "id": "0e8d77dcd74dd825", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "CHEMED CORP", "cik": 19584, "ticker": "CHE", "sic_desc": "Services", "size_tier": "large", "public_float": 8060920072.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001562762-26-000020", "filing_url": "https://www.sec.gov/Archives/edgar/data/19584/000156276226000020/0001562762-26-000020-index.htm", "headline": "CHEMED CORP cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "INCOME TAXES We adopted ASU 2023-09 for the year ending December 31, 2025, and applied a retrospective approach to all periods presented in our consolidated financial statements." ], "new_standards": [ "2014-09", "2016-02", "2016-13", "2023-07", "2023-09", "2024-03", "2025-06" ], "prior_filed": "2025-04-01", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "INCOME TAXES We adopted ASU 2023-09 for the year ending December 31, 2025, and applied a retrospective approach to all periods presented in our consolidated financial statements.", "prior_accession": "0001562762-25-000070", "prior_url": "https://www.sec.gov/Archives/edgar/data/19584/000156276225000070/che-20241231x10ka.htm" }, { "id": "409d61103cd00f2e", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Bolt Projects Holdings, Inc.", "cik": 1841125, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 79400000.0, "form": "8-K", "filed": "2026-02-27", "accession": "0001841125-26-000009", "filing_url": "https://www.sec.gov/Archives/edgar/data/1841125/000184112526000009/0001841125-26-000009-index.htm", "headline": "Bolt Projects Holdings, Inc.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8867804d603cdf20", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Blackstone Real Estate Income Trust, Inc.", "cik": 1662972, "ticker": "BSTT", "sic_desc": "Real estate investment trusts", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-02-27", "accession": "0001193125-26-083116", "filing_url": "https://www.sec.gov/Archives/edgar/data/1662972/000119312526083116/0001193125-26-083116-index.htm", "headline": "Blackstone Real Estate Income Trust, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e3d82c939da0eeb0", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "BANCFIRST CORP /OK/", "cik": 760498, "ticker": "BANF", "sic_desc": "National commercial banks", "size_tier": "large", "public_float": 2638485942.0, "form": "8-K", "filed": "2026-02-27", "accession": "0001193125-26-081124", "filing_url": "https://www.sec.gov/Archives/edgar/data/760498/000119312526081124/0001193125-26-081124-index.htm", "headline": "BANCFIRST CORP /OK/'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "79b1bb80a5878cde", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Azitra, Inc.", "cik": 1701478, "ticker": "AZTR", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 4696525.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001701478-26-000013", "filing_url": "https://www.sec.gov/Archives/edgar/data/1701478/000170147826000013/0001701478-26-000013-index.htm", "headline": "Azitra, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Income Taxes The provision for income taxes for the years ending December 31, 2025 and December 31, 2024 consists of: December 31, 2025 2024 Current Federal $ \u2014 $ \u2014 Foreign 8,319 9,031 State \u2014 \u2014 Total current 8,319 9,031 Deferred Federal \u2014 \u2014 Foreign \u2014 \u2014 State \u2014 \u2014 Total deferred \u2014 \u2014 Total provision for income taxes $ 8,319 $ 9,031 The Company has adopted ASU 2023-09 \u201cIncome Taxes (Topic 740):" ], "new_standards": [ "2023-09", "2025-05" ], "prior_filed": "2025-02-24", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Income Taxes The provision for income taxes for the years ending December 31, 2025 and December 31, 2024 consists of: December 31, 2025 2024 Current Federal $ \u2014 $ \u2014 Foreign 8,319 9,031 State \u2014 \u2014 Total current 8,319 9,031 Deferred Federal \u2014 \u2014 Foreign \u2014 \u2014 State \u2014 \u2014 Total deferred \u2014 \u2014 Total provision for income taxes $ 8,319 $ 9,031 The Company has adopted ASU 2023-09 \u201cIncome Taxes (Topic 740):", "prior_accession": "0001701478-25-000012", "prior_url": "https://www.sec.gov/Archives/edgar/data/1701478/000170147825000012/aztr-20241231.htm" }, { "id": "ba3d6b4bd86e3e7a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Alight, Inc. / Delaware", "cik": 1809104, "ticker": "ALIT", "sic_desc": "Business services", "size_tier": "large", "public_float": 3103536942.0, "form": "8-K", "filed": "2026-02-27", "accession": "0001193125-26-079261", "filing_url": "https://www.sec.gov/Archives/edgar/data/1809104/000119312526079261/0001193125-26-079261-index.htm", "headline": "Alight, Inc. / Delaware's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "5b974544914bddc7", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Acushnet Holdings Corp.", "cik": 1672013, "ticker": "GOLF", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 2000000000.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001672013-26-000057", "filing_url": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/0001672013-26-000057-index.htm", "headline": "Acushnet Holdings Corp. cited accounting standard ASU 2025-05 for the first time in this filing series", "evidence": { "adopted": [ "2025-05" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Measurement of Credit Losses for Accounts Receivable and Contract Assets During the year ended December 31, 2025, the Company adopted ASU 2025-05, \"Financial Instruments\u2014Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets." ], "new_standards": [ "2025-05", "2025-06", "2025-09", "2025-11", "2025-12" ], "prior_filed": "2025-02-27", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Measurement of Credit Losses for Accounts Receivable and Contract Assets During the year ended December 31, 2025, the Company adopted ASU 2025-05, \"Financial Instruments\u2014Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets.", "prior_accession": "0001672013-25-000009", "prior_url": "https://www.sec.gov/Archives/edgar/data/1672013/000167201325000009/golf-20241231.htm" }, { "id": "a56561b1e9ff0e74", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Acadian Asset Management Inc.", "cik": 1748824, "ticker": "AAMI", "sic_desc": "Finance, insurance and real estate", "size_tier": "large", "public_float": 935317174.0, "form": "10-K", "filed": "2026-02-27", "accession": "0001628280-26-012856", "filing_url": "https://www.sec.gov/Archives/edgar/data/1748824/000162828026012856/0001628280-26-012856-index.htm", "headline": "Acadian Asset Management Inc. changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Company recognizes revenue for its investment management services ratably over time on a monthly basis, because the customer simultaneously receives and consumes the benefits of the services as they are performed.", "In determining the transaction price, variable consideration is included only to the extent that it is probable that a significant reversal in the amount of cumulative revenue recognized would not occur when the uncertainty associated with the variable consideration is resolved." ], "prior_filed": "2025-02-27", "prior_form": "10-K", "similarity": 0.522, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The Company recognizes revenue for its investment management services ratably over time on a monthly basis, because the customer simultaneously receives and consumes the benefits of the services as they are performed.", "prior_accession": "0001748824-25-000016", "prior_url": "https://www.sec.gov/Archives/edgar/data/1748824/000174882425000016/aami-20241231.htm" }, { "id": "56b74e352a186dbb", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Where Food Comes From, Inc.", "cik": 1360565, "ticker": "WFCF", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 32344018.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001493152-26-008155", "filing_url": "https://www.sec.gov/Archives/edgar/data/1360565/000149315226008155/0001493152-26-008155-index.htm", "headline": "Where Food Comes From, Inc. cited accounting standards ASU 2023-07, ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-07", "2023-09" ], "adoption_year_stated": 2024, "caveat": "The filing states this standard was adopted in 2024, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "Recently Adopted Accounting Pronouncements On January 1, 2024, we adopted ASU 2023-07, Segment Reporting (Topic 28); Improvements to Reportable Segment Disclosures, which improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses.", "Effective January 1, 2025, we adopted ASU 2023-09, Income Taxes (Topic 740); Improvements to Income Tax Disclosures, which enhance the transparency and decision usefulness of tax disclosures." ], "new_standards": [ "2016-02", "2023-06", "2023-07", "2023-08", "2023-09", "2024-03", "2025-01", "2025-06", "2025-11" ], "prior_filed": "2025-04-11", "prior_form": "10-K/A", "restates_existing_policy": true, "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." }, "quote": "Recently Adopted Accounting Pronouncements On January 1, 2024, we adopted ASU 2023-07, Segment Reporting (Topic 28); Improvements to Reportable Segment Disclosures, which improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses.", "prior_accession": "0001641172-25-003701", "prior_url": "https://www.sec.gov/Archives/edgar/data/1360565/000164117225003701/form10-ka.htm" }, { "id": "9f4622d4bc110566", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Wave Life Sciences Ltd.", "cik": 1631574, "ticker": "WVE", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 851013538.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001193125-26-073472", "filing_url": "https://www.sec.gov/Archives/edgar/data/1631574/000119312526073472/0001193125-26-073472-index.htm", "headline": "Wave Life Sciences Ltd. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-29", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern At each reporting period, the Company evaluates whether there are conditions or events that raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date that the financial statements are issued. The Company is required to make certain additional disclosures if the Company concludes substantial doubt exists and it is not alleviated by the Company\u2019s plans or when the Company\u2019s plans alleviate substantial doubt about the Company\u2019s ability to continue as a going concern. The Company\u2019s evaluation entails analyzing prospective\u2026", "prior_accession": "0000950170-25-060301", "prior_url": "https://www.sec.gov/Archives/edgar/data/1631574/000095017025060301/wve-20241231.htm" }, { "id": "18cf5e07604b2d8c", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Waterstone Financial, Inc.", "cik": 1569994, "ticker": "WSBF", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 246200000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001437749-26-005853", "filing_url": "https://www.sec.gov/Archives/edgar/data/1569994/000143774926005853/0001437749-26-005853-index.htm", "headline": "Waterstone Financial, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company's performance obligations are generally complete when the transactions generating the fees are processed. s) Impact of Recent Accounting Pronouncements Accounting Standards Adopted in 2025 The Company adopted \" Income Taxes (Topic 740): Improvements to Income Tax Disclosures\" under ASU 2023-09 on January 1, 2025, and applied the standard's provisions on a retrospective basis." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-02-28", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company's performance obligations are generally complete when the transactions generating the fees are processed. s) Impact of Recent Accounting Pronouncements Accounting Standards Adopted in 2025 The Company adopted \" Income Taxes (Topic 740): Improvements to Income Tax Disclosures\" under ASU 2023-09 on January 1, 2025, and applied the standard's provisions on a retrospective basis.", "prior_accession": "0001437749-25-005687", "prior_url": "https://www.sec.gov/Archives/edgar/data/1569994/000143774925005687/wsbf20241231_10k.htm" }, { "id": "40e5875e9f77a8db", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "U S PHYSICAL THERAPY INC /NV", "cik": 885978, "ticker": "USPH", "sic_desc": "Services", "size_tier": "large", "public_float": 795400000.0, "form": "8-K", "filed": "2026-02-26", "accession": "0001140361-26-006882", "filing_url": "https://www.sec.gov/Archives/edgar/data/885978/000114036126006882/0001140361-26-006882-index.htm", "headline": "U S PHYSICAL THERAPY INC /NV's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "266cae9e3a619677", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Tectonic Therapeutic, Inc.", "cik": 1681087, "ticker": "TECX", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 232000000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001193125-26-076793", "filing_url": "https://www.sec.gov/Archives/edgar/data/1681087/000119312526076793/0001193125-26-076793-index.htm", "headline": "Tectonic Therapeutic, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-03-20", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "It may never achieve profitability, and unless and until it does, it will continue to need to raise additional capital to fund its operations. The Company had cash and cash equivalents of $253.8 million as of December 31, 2025. In accordance with Accounting Standards Update (\u201cASU\u201d) 2014-15, Disclosure of Uncertainties about an Entity\u2019s Ability to Continue as a Going Concern (Subtopic 205-40), the Company has evaluated whether there are conditions and events, considered in the aggregate, that raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year\u2026", "prior_accession": "0000950170-25-042648", "prior_url": "https://www.sec.gov/Archives/edgar/data/1681087/000095017025042648/tecx-20241231.htm" }, { "id": "481bf71e3923b7fe", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "TILE SHOP HOLDINGS, INC.", "cik": 1552800, "ticker": "TTSH", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 196850780.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001552800-26-000006", "filing_url": "https://www.sec.gov/Archives/edgar/data/1552800/000155280026000006/0001552800-26-000006-index.htm", "headline": "TILE SHOP HOLDINGS, INC. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-27", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 728, "weakness_first_reported": "2024-02-29", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management\u2019s assessment was based on criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control - Integrated Framework (2013 Framework). Based on management\u2019s assessment, management has concluded that our internal control over financial reporting was effective as of December 31, 2025. RSM US LLP, our independent registered public accounting firm, has issued a report on our internal control over financial reporting as of December 31, 2025. See \u201cReport of\u2026", "prior_accession": "0001552800-25-000003", "prior_url": "https://www.sec.gov/Archives/edgar/data/1552800/000155280025000003/ttsh-20241231x10k.htm" }, { "id": "4a90966cf0842acb", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Sezzle Inc.", "cik": 1662991, "ticker": "SEZL", "sic_desc": "Business services", "size_tier": "large", "public_float": 3165900000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001662991-26-000016", "filing_url": "https://www.sec.gov/Archives/edgar/data/1662991/000166299126000016/0001662991-26-000016-index.htm", "headline": "Sezzle Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-02-27", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "As described within our Management\u2019s Report on Internal Control over Financial Reporting within this Annual Report on Form 10-K, management identified a material weakness in its internal control over financial reporting with respect to the design and effectiveness of controls to evaluate the appropriate classification of the cash flows related to our notes receivable. While we have designed a remediation plan, we will not be able to conclude whether the remediation of the material weakness was successful until\u2026", "prior_accession": "0001662991-25-000041", "prior_url": "https://www.sec.gov/Archives/edgar/data/1662991/000166299125000041/szl-20241231.htm" }, { "id": "9f4b2d7affec7f44", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "STIFEL FINANCIAL CORP", "cik": 720672, "ticker": "SF", "sic_desc": "Finance, insurance and real estate", "size_tier": "mega", "public_float": 10900000000.0, "form": "UPLOAD", "filed": "2026-02-26", "accession": "0000000000-25-009382", "filing_url": "https://www.sec.gov/Archives/edgar/data/720672/000000000025009382/0000000000-25-009382-index.htm", "headline": "SEC staff questioned STIFEL FINANCIAL CORP's accounting for income taxes", "evidence": { "cited_sections": [ "Note 25 - Income Taxes, page 120" ], "direction": "staff to company", "letter_dated": "2025-08-29", "published_on_edgar": "2026-02-26", "reviewing": "Stifel Financial Corp. Form 10-K for Fiscal Year Ended December 31, 2024 Form 8-K, filed July 30, 2025 File No. 001-09305 Dear James Marischen: We have limited ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Income taxes", "MD&A", "Non-GAAP measures" ], "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." }, "quote": "Please revise your future filings to disclose the information required by Item 1406(e) and (f) of Regulation S-K, to the extent material. Note 25 - Income Taxes, page 120 We note your disclosure of $57 million in NOL\u2019s and your recognition of a deferred tax asset valuation allowance of $57 million at December 31, 2024. We also note your disclosure about your \u201cability to carry back certain tax attributes against\u2026", "prior_accession": "", "prior_url": "" }, { "id": "a7d90ccd2b0515ed", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "STANDARD MOTOR PRODUCTS, INC.", "cik": 93389, "ticker": "SMP", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 613458278.0, "form": "10-K", "filed": "2026-02-26", "accession": "0000093389-26-000012", "filing_url": "https://www.sec.gov/Archives/edgar/data/93389/000009338926000012/0000093389-26-000012-index.htm", "headline": "STANDARD MOTOR PRODUCTS, INC. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-02-28", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "\u2026 controls and procedures to ensure timely disclosure of material information, and that management reviews the effectiveness of those controls on a quarterly basis. During fiscal year 2025, we identified a material weakness in our internal control over financial reporting related to information technology general controls at our Nissens Automotive operating segment, which we acquired in November 2024. Specifically, the material weakness related to its information technology general controls over certain IT systems\u2026", "prior_accession": "0000093389-25-000012", "prior_url": "https://www.sec.gov/Archives/edgar/data/93389/000009338925000012/smp-20241231.htm" }, { "id": "8198e28ed29e56c3", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SOLENO THERAPEUTICS INC", "cik": 1484565, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 4100000000.0, "form": "8-K", "filed": "2026-02-26", "accession": "0001193125-26-073209", "filing_url": "https://www.sec.gov/Archives/edgar/data/1484565/000119312526073209/0001193125-26-073209-index.htm", "headline": "SOLENO THERAPEUTICS INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b47092600cb74c0a", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "SITE Centers Corp.", "cik": 894315, "ticker": "SITC", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 2800000000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001193125-26-076905", "filing_url": "https://www.sec.gov/Archives/edgar/data/894315/000119312526076905/0001193125-26-076905-index.htm", "headline": "SITE Centers Corp. cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Segments The Company adopted ASU 2023-07, which enhances segment disclosure requirements for entities required to report segment information in accordance with Financial Accounting Standards Board (\u201cFASB\u201d) ASC 280, Segment Reporting." ], "new_standards": [ "2023-07" ], "prior_filed": "2025-02-28", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Segments The Company adopted ASU 2023-07, which enhances segment disclosure requirements for entities required to report segment information in accordance with Financial Accounting Standards Board (\u201cFASB\u201d) ASC 280, Segment Reporting.", "prior_accession": "0000950170-25-029989", "prior_url": "https://www.sec.gov/Archives/edgar/data/894315/000095017025029989/sitc-20241231.htm" }, { "id": "1edbfb2677f5ec9b", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Ramaco Resources, Inc.", "cik": 1687187, "ticker": "METC", "sic_desc": "Mining", "size_tier": "mid", "public_float": 425000000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001104659-26-020479", "filing_url": "https://www.sec.gov/Archives/edgar/data/1687187/000110465926020479/0001104659-26-020479-index.htm", "headline": "Ramaco Resources, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-17", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 714, "weakness_first_reported": "2024-03-14", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management used the criteria described in Internal Control-Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (\u201cCOSO\u201d) to evaluate the effectiveness of the Company\u2019s internal control over financial reporting as of December 31, 2025. Management has concluded that, as of December 31, 2025, the Company\u2019s internal control over financial reporting is effective based on the criteria set forth in the COSO framework. The effectiveness of our internal control over\u2026", "prior_accession": "0001558370-25-003144", "prior_url": "https://www.sec.gov/Archives/edgar/data/1687187/000155837025003144/metc-20241231x10k.htm" }, { "id": "633f7be552ed21f6", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "PureCycle Technologies, Inc.", "cik": 1830033, "ticker": "PCT", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1900000000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001193125-26-076801", "filing_url": "https://www.sec.gov/Archives/edgar/data/1830033/000119312526076801/0001193125-26-076801-index.htm", "headline": "PureCycle Technologies, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-02-27", "prior_form": "10-K", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "Going Concern We assess our ability to continue as a going concern in accordance with ASC 205-40 - Presentation of Financial Statements - Going Concern. In assessing going concern, management evaluates conditions and events that may raise substantial doubt about the Company\u2019s ability to meet its obligations as they become due within one year after the date that the financial statements are available to be issued. In making our assessment, we must make significant estimates regarding projecting the timing and amount of our future cash funding and expenditures, our ability to obtain or retain\u2026", "prior_accession": "0000950170-25-028422", "prior_url": "https://www.sec.gov/Archives/edgar/data/1830033/000095017025028422/pct-20241231.htm" }, { "id": "3c9b80513e362e0d", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "ProShares Trust II", "cik": 1415311, "ticker": "AGQ", "sic_desc": "Commodity contracts brokers", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001193125-26-077441", "filing_url": "https://www.sec.gov/Archives/edgar/data/1415311/000119312526077441/0001193125-26-077441-index.htm", "headline": "ProShares Trust II reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-28", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 465, "weakness_first_reported": "2024-11-18", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Also in our opinion, the combined Trust and each of the individual sixteen funds listed in the table below maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control - Integrated Framework (2013) issued by the COSO. ProShares Short VIX Short-Term Futures ETF (a) ProShares UltraShort Bloomberg Crude Oil (a) ProShares Ultra Bloomberg Crude Oil (a) ProShares UltraShort Bloomberg Natural Gas (a) ProShares Ultra\u2026", "prior_accession": "0001193125-25-039791", "prior_url": "https://www.sec.gov/Archives/edgar/data/1415311/000119312525039791/d907345d10k.htm" }, { "id": "7a52c4bc561c8a9b", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.", "cik": 1350156, "ticker": "", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 494059.0, "form": "8-K", "filed": "2026-02-26", "accession": "0001079973-26-000257", "filing_url": "https://www.sec.gov/Archives/edgar/data/1350156/000107997326000257/0001079973-26-000257-index.htm", "headline": "PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "29972f8d029e4cb6", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "PERRIGO Co plc", "cik": 1585364, "ticker": "PRGO", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 3650573391.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001585364-26-000009", "filing_url": "https://www.sec.gov/Archives/edgar/data/1585364/000158536426000009/0001585364-26-000009-index.htm", "headline": "PERRIGO Co plc cited accounting standard ASU 2025-05 for the first time in this filing series", "evidence": { "adopted": [ "2025-05" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Refer to Footnote 19 -Income Taxes for disclosure impact. ASU 2025-05: Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets This guidance simplifies the estimation of credit losses on current accounts receivable and current contract assets arising from transactions accounted for under ASC 606 January 1, 2026 for annual periods\u2026" ], "new_standards": [ "2025-05", "2025-06" ], "prior_filed": "2025-02-28", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Refer to Footnote 19 -Income Taxes for disclosure impact. ASU 2025-05: Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets This guidance simplifies the estimation of credit losses on current accounts receivable and current contract assets arising from transactions accounted for under ASC 606 January 1, 2026 for annual periods\u2026", "prior_accession": "0001585364-25-000014", "prior_url": "https://www.sec.gov/Archives/edgar/data/1585364/000158536425000014/prgo-20241231.htm" }, { "id": "4333ea34d5c4b131", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "OneStream, Inc.", "cik": 1889956, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 2500000000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001193125-26-076771", "filing_url": "https://www.sec.gov/Archives/edgar/data/1889956/000119312526076771/0001193125-26-076771-index.htm", "headline": "OneStream, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "Federal \u2014 \u2014 \u2014 State \u2014 \u2014 \u2014 Foreign \u2014 \u2014 \u2014 Total deferred $ \u2014 $ \u2014 $ \u2014 Provision for income taxes $ 1,719 $ 1,877 $ 1,416 Effective January 1, 2025, the Company adopted ASU 2023-09, \u201cImprovements to Income Tax Disclosures\u201d, on a prospective basis." ], "new_standards": [ "2023-09", "2025-06" ], "prior_filed": "2025-02-27", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Federal \u2014 \u2014 \u2014 State \u2014 \u2014 \u2014 Foreign \u2014 \u2014 \u2014 Total deferred $ \u2014 $ \u2014 $ \u2014 Provision for income taxes $ 1,719 $ 1,877 $ 1,416 Effective January 1, 2025, the Company adopted ASU 2023-09, \u201cImprovements to Income Tax Disclosures\u201d, on a prospective basis.", "prior_accession": "0000950170-25-029037", "prior_url": "https://www.sec.gov/Archives/edgar/data/1889956/000095017025029037/ck0001889956-20241231.htm" }, { "id": "2f809edd3b539a09", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "OPKO HEALTH, INC.", "cik": 944809, "ticker": "OPK", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 539505768.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001193125-26-076596", "filing_url": "https://www.sec.gov/Archives/edgar/data/944809/000119312526076596/0001193125-26-076596-index.htm", "headline": "OPKO HEALTH, INC. cited accounting standard ASU 2020-06 for the first time in this filing series", "evidence": { "adopted": [ "2020-06" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Early adoption is permitted for entities that have adopted ASU 2020-06." ], "new_standards": [ "2020-06", "2023-07", "2023-09", "2024-03", "2024-04" ], "prior_filed": "2025-03-21", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "Early adoption is permitted for entities that have adopted ASU 2020-06.", "prior_accession": "0001437749-25-008774", "prior_url": "https://www.sec.gov/Archives/edgar/data/944809/000143774925008774/opk20241231_10ka.htm" }, { "id": "7618c6ddd9d9e1b1", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "North Haven Private Income Fund LLC", "cik": 1851322, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-02-26", "accession": "0001193125-26-076787", "filing_url": "https://www.sec.gov/Archives/edgar/data/1851322/000119312526076787/0001193125-26-076787-index.htm", "headline": "North Haven Private Income Fund LLC's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "699fd15757fe48a1", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Norris Industries, Inc.", "cik": 1603793, "ticker": "", "sic_desc": "Mining", "size_tier": "small", "public_float": 2873432.0, "form": "8-K", "filed": "2026-02-26", "accession": "0001493152-26-008101", "filing_url": "https://www.sec.gov/Archives/edgar/data/1603793/000149315226008101/0001493152-26-008101-index.htm", "headline": "Norris Industries, Inc. dismissed its auditor and engaged Sadler, Gibb & Associates, LLC", "evidence": { "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Sadler, Gibb & Associates, LLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "689bafdc80ff7f40", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "NUSCALE POWER Corp", "cik": 1822966, "ticker": "SMR", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 5300000000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001822966-26-000018", "filing_url": "https://www.sec.gov/Archives/edgar/data/1822966/000182296626000018/0001822966-26-000018-index.htm", "headline": "NUSCALE POWER Corp reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-03", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 360, "weakness_first_reported": "2025-03-03", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, NuScale Power Corporation (the Company) maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on the COSO criteria. We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated balance sheets of the Company as of December 31, 2025 and 2024, the related consolidated statements of operations, changes in stockholders\u2019 equity and cash flows for each of\u2026", "prior_accession": "0001822966-25-000024", "prior_url": "https://www.sec.gov/Archives/edgar/data/1822966/000182296625000024/smr-20241231.htm" }, { "id": "62bea7f90cca6b35", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "NOVAVAX INC", "cik": 1000694, "ticker": "NVAX", "sic_desc": "Biological products", "size_tier": "large", "public_float": 2020000000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001000694-26-000007", "filing_url": "https://www.sec.gov/Archives/edgar/data/1000694/000100069426000007/0001000694-26-000007-index.htm", "headline": "NOVAVAX INC no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-02-27", "prior_form": "10-K", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "During the year ended December 31, 2025, the Company recognized net income of $440.3 million and had net cash flows used in operating activities of $244.6 million. In accordance with Accounting Standards Codification (\u201cASC\u201d) Topic 205-40, Presentation of Financial Statements - Going Concern, the Company evaluated its ability to continue as a going concern within one year after the date that the consolidated financial statements are issued. Based on the Company\u2019s current cash, cash equivalents, and marketable securities balances and the Company's current cash flow forecast for the one-year\u2026", "prior_accession": "0001000694-25-000004", "prior_url": "https://www.sec.gov/Archives/edgar/data/1000694/000100069425000004/nvax-20241231.htm" }, { "id": "f0bc859253fa2e9d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "MANHATTAN ASSOCIATES INC", "cik": 1056696, "ticker": "MANH", "sic_desc": "Prepackaged software", "size_tier": "mega", "public_float": 15012530787.0, "form": "8-K", "filed": "2026-02-26", "accession": "0001193125-26-073584", "filing_url": "https://www.sec.gov/Archives/edgar/data/1056696/000119312526073584/0001193125-26-073584-index.htm", "headline": "MANHATTAN ASSOCIATES INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "40bd9efd9049ac9c", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Kimbell Royalty Partners, LP", "cik": 1657788, "ticker": "KRP", "sic_desc": "Mining", "size_tier": "large", "public_float": 1300000000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001104659-26-020477", "filing_url": "https://www.sec.gov/Archives/edgar/data/1657788/000110465926020477/0001104659-26-020477-index.htm", "headline": "Kimbell Royalty Partners, LP reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-27", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 475, "weakness_first_reported": "2024-11-08", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, the Partnership maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in the 2013 Internal Control\u2014Integrated Framework issued by COSO. We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (\u201cPCAOB\u201d), the consolidated financial statements of the Partnership as of and for the year ended December 31, 2025, and our report dated February 26, 2026\u2026", "prior_accession": "0001558370-25-001800", "prior_url": "https://www.sec.gov/Archives/edgar/data/1657788/000155837025001800/krp-20241231x10k.htm" }, { "id": "44927d81c889940f", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Ibotta, Inc.", "cik": 1538379, "ticker": "IBTA", "sic_desc": "Services", "size_tier": "large", "public_float": 1100000000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001628280-26-011838", "filing_url": "https://www.sec.gov/Archives/edgar/data/1538379/000162828026011838/0001628280-26-011838-index.htm", "headline": "Ibotta, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-27", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 364, "weakness_first_reported": "2025-02-27", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management assessed the effectiveness of our internal control over financial reporting based on the criteria set forth in the Internal Control \u2013 Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework). Based on its assessment, management has concluded that our internal control over financial reporting was effective as of December 31, 2025. The effectiveness of our internal control over financial reporting as of December 31, 2025 has been audited by KPMG\u2026", "prior_accession": "0001628280-25-008240", "prior_url": "https://www.sec.gov/Archives/edgar/data/1538379/000162828025008240/ibta-20241231.htm" }, { "id": "a161b0c79ec3205e", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "IRONWOOD PHARMACEUTICALS INC", "cik": 1446847, "ticker": "IRWD", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 916974495.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001104659-26-020489", "filing_url": "https://www.sec.gov/Archives/edgar/data/1446847/000110465926020489/0001104659-26-020489-index.htm", "headline": "IRONWOOD PHARMACEUTICALS INC reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 332, "weakness_first_reported": "2025-03-31", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "We remediated the material weaknesses during the year ended December 31, 2025 and concluded that our internal control over financial reporting was effective as of December 31, 2025. For further discussion of those material weaknesses and our remediation efforts, see Part II, Item 9A, under the heading \u201cControls and Procedures\u201d in this Annual Report on Form 10-K. We expect that the price of our Class A Common Stock will fluctuate substantially. The market price of our Class A Common Stock may be highly volatile\u2026", "prior_accession": "0001558370-25-004072", "prior_url": "https://www.sec.gov/Archives/edgar/data/1446847/000155837025004072/irwd-20241231x10k.htm" }, { "id": "6693fd9ae2f4ef64", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "IMMUNIC, INC.", "cik": 1280776, "ticker": "IMUX", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 100000000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001280776-26-000005", "filing_url": "https://www.sec.gov/Archives/edgar/data/1280776/000128077626000005/0001280776-26-000005-index.htm", "headline": "IMMUNIC, INC. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001280776-25-000005", "prior_url": "https://www.sec.gov/Archives/edgar/data/1280776/000128077625000005/imux-20241231.htm" }, { "id": "f58a25c6db841be9", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Helio Corp /FL/", "cik": 1953988, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 7515000.0, "form": "8-K", "filed": "2026-02-26", "accession": "0001213900-26-020758", "filing_url": "https://www.sec.gov/Archives/edgar/data/1953988/000121390026020758/0001213900-26-020758-index.htm", "headline": "Helio Corp /FL/ reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "79c4c058bfddb6cf", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "GRAY MEDIA, INC", "cik": 43196, "ticker": "GTN", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 445969521.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001437749-26-005803", "filing_url": "https://www.sec.gov/Archives/edgar/data/43196/000143774926005803/0001437749-26-005803-index.htm", "headline": "GRAY MEDIA, INC cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Effective income tax expense rate 25 % 24 % (*) Disaggregated in accordance with ASU 2023-09, which was adopted prospectively in 2025." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-02-27", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Effective income tax expense rate 25 % 24 % (*) Disaggregated in accordance with ASU 2023-09, which was adopted prospectively in 2025.", "prior_accession": "0001437749-25-005406", "prior_url": "https://www.sec.gov/Archives/edgar/data/43196/000143774925005406/gtn20241231_10k.htm" }, { "id": "c3ed58c58ae63675", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Fortrea Holdings Inc.", "cik": 1965040, "ticker": "FTRE", "sic_desc": "Services", "size_tier": "large", "public_float": 2100000000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001628280-26-012244", "filing_url": "https://www.sec.gov/Archives/edgar/data/1965040/000162828026012244/0001628280-26-012244-index.htm", "headline": "Fortrea Holdings Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-03", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 360, "weakness_first_reported": "2025-03-03", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management conducted this assessment of the effectiveness of internal control over financial reporting based on the criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework). Based on this evaluation and the criteria established in Internal Control-Integrated Framework, management concluded that our internal control over financial reporting was effective as of December 31, 2025, based on the specified criteria. 120\u2026", "prior_accession": "0001965040-25-000015", "prior_url": "https://www.sec.gov/Archives/edgar/data/1965040/000196504025000015/ftre-20241231.htm" }, { "id": "5f8c791f4aae7047", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Fortrea Holdings Inc.", "cik": 1965040, "ticker": "FTRE", "sic_desc": "Services", "size_tier": "large", "public_float": 2100000000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001628280-26-012244", "filing_url": "https://www.sec.gov/Archives/edgar/data/1965040/000162828026012244/0001628280-26-012244-index.htm", "headline": "Fortrea Holdings Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "\u2026 me tax expense (benefit) $ 3.2 $ (3.5) $ 1.2 104 Table of Contents FORTREA HOLDINGS INC NOTES TO CONSOLIDATED AND COMBINED FINANCIAL STATEMENTS (in millions, except per share data) Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures, cash paid for income taxes, net of refunds, by jurisdiction are as follows: Years Ended December 31, 2025 2024 2023 U." ], "new_standards": [ "2023-09", "2025-06", "2025-10" ], "prior_filed": "2025-03-03", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "\u2026 me tax expense (benefit) $ 3.2 $ (3.5) $ 1.2 104 Table of Contents FORTREA HOLDINGS INC NOTES TO CONSOLIDATED AND COMBINED FINANCIAL STATEMENTS (in millions, except per share data) Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures, cash paid for income taxes, net of refunds, by jurisdiction are as follows: Years Ended December 31, 2025 2024 2023 U.", "prior_accession": "0001965040-25-000015", "prior_url": "https://www.sec.gov/Archives/edgar/data/1965040/000196504025000015/ftre-20241231.htm" }, { "id": "1a7984a3b25407e8", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "FIDUS INVESTMENT Corp", "cik": 1513363, "ticker": "FDUS", "sic_desc": "", "size_tier": "large", "public_float": 707641471.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001193125-26-076572", "filing_url": "https://www.sec.gov/Archives/edgar/data/1513363/000119312526076572/0001193125-26-076572-index.htm", "headline": "FIDUS INVESTMENT Corp cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "We have adopted ASU 2023-09 effective as of December 31, 2025 and concluded that the application of this guidance did not have a material impact on our consolidated financial statements." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-03-06", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "We have adopted ASU 2023-09 effective as of December 31, 2025 and concluded that the application of this guidance did not have a material impact on our consolidated financial statements.", "prior_accession": "0000950170-25-034612", "prior_url": "https://www.sec.gov/Archives/edgar/data/1513363/000095017025034612/fdus-20241231.htm" }, { "id": "9f5b8b0a8ee7b58e", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Eos Energy Enterprises, Inc.", "cik": 1805077, "ticker": "EOSE", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1283000000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001628280-26-011961", "filing_url": "https://www.sec.gov/Archives/edgar/data/1805077/000162828026011961/0001628280-26-011961-index.htm", "headline": "Eos Energy Enterprises, Inc. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "filing body", "prior_filed": "2025-03-04", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "The Minimum Consolidated EBITDA and Minimum Consolidated Revenue financial covenants are effective starting fiscal quarter ending March 31, 2027. In light of the significant amount of capital raised in 2025 and our anticipated ability to meet the covenants associated with the debt instruments held by the Company, management has concluded that there is no longer substantial doubt about our ability to continue as a going concern within one year after the date that the Consolidated Financial Statements are issued. Capital Expenditures The Company expects capital expenditures and working capital\u2026", "prior_accession": "0001805077-25-000015", "prior_url": "https://www.sec.gov/Archives/edgar/data/1805077/000180507725000015/eose-20241231.htm" }, { "id": "a6b552cd11cc662a", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Eos Energy Enterprises, Inc.", "cik": 1805077, "ticker": "EOSE", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1283000000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001628280-26-011961", "filing_url": "https://www.sec.gov/Archives/edgar/data/1805077/000162828026011961/0001628280-26-011961-index.htm", "headline": "Eos Energy Enterprises, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-04", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 359, "weakness_first_reported": "2025-03-04", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our management, including the CEO and CFO, assessed the effectiveness of our internal control over financial reporting based on the framework set forth by the Committee of Sponsoring Organizations of the Treadway Commission (\u201cCOSO\u201d) in Internal Control\u2014Integrated Framework (2013 Framework). Based on our assessment, we concluded that our internal control over financial reporting was effective as of December 31, 2025. Changes in Internal Control over Financial Reporting There were no changes to our internal control\u2026", "prior_accession": "0001805077-25-000015", "prior_url": "https://www.sec.gov/Archives/edgar/data/1805077/000180507725000015/eose-20241231.htm" }, { "id": "d4ac27058da9238c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Driven Brands Holdings Inc.", "cik": 1804745, "ticker": "DRVN", "sic_desc": "Services", "size_tier": "large", "public_float": 1000000000.0, "form": "NT 10-K", "filed": "2026-02-26", "accession": "0001804745-26-000019", "filing_url": "https://www.sec.gov/Archives/edgar/data/1804745/000180474526000019/0001804745-26-000019-index.htm", "headline": "Driven Brands Holdings Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -29, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) needs additional time to prepare its Form 10-K for the year ended December 27, 2025 (\u201cthe Form 10-K\u201d) as a result of its determination, on February 23, 2026, that it must restate its previously issued consolidated financial statements for the fiscal years ended December 28, 2024 and December 30, 2023, and the Company\u2019s previously issued unaudited condensed consolidated financial statements for each of the quarterly and year-to-date periods within the fiscal year ended December 28, 2024 as well as the quarterly and year-to-date periods for the periods ended September 27, 2025, June 28, 2025 and March 29, 2025 (the \u201cRestatement\u201d), as disclosed in the Company's Current Report\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) needs additional time to prepare its Form 10-K for the year ended December 27, 2025 (\u201cthe Form 10-K\u201d) as a result of its determination, on February 23, 2026, that it must restate its previously issued consolidated financial statements for the fiscal years ended December 28, 2024 and December 30, 2023, and the Company\u2019s previously issued unaudited condensed consolidated financial statements for each of the quarterly and year-to-date periods within the fiscal year ended December 28, 2024 as well as the quarterly and year-to-date periods for the periods ended September 27, 2025, June 28, 2025 and March 29, 2025 (the \u201cRestatement\u201d), as disclosed in the Company's Current Report\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9b125a5aaa23e281", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Definitive Healthcare Corp.", "cik": 1861795, "ticker": "DH", "sic_desc": "Prepackaged software", "size_tier": "mid", "public_float": 284400000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001193125-26-076782", "filing_url": "https://www.sec.gov/Archives/edgar/data/1861795/000119312526076782/0001193125-26-076782-index.htm", "headline": "Definitive Healthcare Corp. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-27", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 927, "weakness_first_reported": "2023-08-14", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control \u2014 Integrated Framework (2013) issued by COSO. We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated financial statements as of and for the year ended December 31, 2025, of the Company and our report dated February 26, 2026, expressed\u2026", "prior_accession": "0000950170-25-029086", "prior_url": "https://www.sec.gov/Archives/edgar/data/1861795/000095017025029086/dh-20241231.htm" }, { "id": "ceb5179bd8504b79", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "DXP ENTERPRISES INC", "cik": 1020710, "ticker": "DXPE", "sic_desc": "Wholesale trade", "size_tier": "large", "public_float": 1100000000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001628280-26-012382", "filing_url": "https://www.sec.gov/Archives/edgar/data/1020710/000162828026012382/0001628280-26-012382-index.htm", "headline": "DXP ENTERPRISES INC reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-10", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 717, "weakness_first_reported": "2024-03-11", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this evaluation, management concluded that the Company's internal control over financial reporting was effective as of December 31, 2025. Our independent registered public accounting firm, PricewaterhouseCoopers LLP, has audited the effectiveness of the Company\u2019s internal control over financial reporting as of December 31, 2025 as stated in their report which appears in Item 8 of this Form 10-K. CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING There were no changes in our internal control over\u2026", "prior_accession": "0001020710-25-000036", "prior_url": "https://www.sec.gov/Archives/edgar/data/1020710/000102071025000036/dxpe-20241231.htm" }, { "id": "b9c37a817301baae", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "DHI GROUP, INC.", "cik": 1393883, "ticker": "", "sic_desc": "Business services", "size_tier": "mid", "public_float": 122000000.0, "form": "8-K", "filed": "2026-02-26", "accession": "0001393883-26-000049", "filing_url": "https://www.sec.gov/Archives/edgar/data/1393883/000139388326000049/0001393883-26-000049-index.htm", "headline": "DHI GROUP, INC. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Deloitte", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e89ad214e31004ba", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "D-Wave Quantum Inc.", "cik": 1907982, "ticker": "QBTS", "sic_desc": "Services", "size_tier": "large", "public_float": 4929610182.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001907982-26-000026", "filing_url": "https://www.sec.gov/Archives/edgar/data/1907982/000190798226000026/0001907982-26-000026-index.htm", "headline": "D-Wave Quantum Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-14", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001907982-25-000060", "prior_url": "https://www.sec.gov/Archives/edgar/data/1907982/000190798225000060/qbts-20241231.htm" }, { "id": "ee0496c0ae7a405b", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Cytek Biosciences, Inc.", "cik": 1831915, "ticker": "CTKB", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 670000000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001628280-26-012352", "filing_url": "https://www.sec.gov/Archives/edgar/data/1831915/000162828026012352/0001628280-26-012352-index.htm", "headline": "Cytek Biosciences, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-28", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 4, "weakness_days_reported": 1442, "weakness_first_reported": "2022-03-17", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Opinion on Internal Control over Financial Reporting We have audited the internal control over financial reporting of Cytek Biosciences, Inc. and subsidiaries (the \u201cCompany\u201d) as of December 31, 2025, based on criteria established in Internal Control \u2014 Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on\u2026", "prior_accession": "0001628280-25-008780", "prior_url": "https://www.sec.gov/Archives/edgar/data/1831915/000162828025008780/ctkb-20241231.htm" }, { "id": "9b82acd1ba6c78d7", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Cronos Group Inc.", "cik": 1656472, "ticker": "CRON", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 458200000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001656472-26-000016", "filing_url": "https://www.sec.gov/Archives/edgar/data/1656472/000165647226000016/0001656472-26-000016-index.htm", "headline": "Cronos Group Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "(z)Adoption of new accounting pronouncements In the fourth quarter of 2025, the Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (\u201cASU 2023-09\u201d) on a prospective basis." ], "new_standards": [ "2023-09", "2025-05", "2025-11" ], "prior_filed": "2025-02-27", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "(z)Adoption of new accounting pronouncements In the fourth quarter of 2025, the Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (\u201cASU 2023-09\u201d) on a prospective basis.", "prior_accession": "0001656472-25-000014", "prior_url": "https://www.sec.gov/Archives/edgar/data/1656472/000165647225000014/cron-20241231.htm" }, { "id": "d062733d24fd8bba", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Criteo S.A.", "cik": 1576427, "ticker": "CRTO", "sic_desc": "Services", "size_tier": "large", "public_float": 2016000000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001576427-26-000014", "filing_url": "https://www.sec.gov/Archives/edgar/data/1576427/000157642726000014/0001576427-26-000014-index.htm", "headline": "Criteo S.A. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Revenue for professional services is recognized over time as customers simultaneously receive and consume the benefits of the services as they are performed.", "Contract liabilities are recognized when there is an obligation to transfer services to a customer." ], "prior_filed": "2025-02-28", "prior_form": "10-K", "similarity": 0.408, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Revenue for professional services is recognized over time as customers simultaneously receive and consume the benefits of the services as they are performed.", "prior_accession": "0001576427-25-000031", "prior_url": "https://www.sec.gov/Archives/edgar/data/1576427/000157642725000031/crto-20241231.htm" }, { "id": "4185ea86366191bd", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Copa Holdings, S.A.", "cik": 1345105, "ticker": "CPA", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-02-26", "accession": "0001345105-26-000019", "filing_url": "https://www.sec.gov/Archives/edgar/data/1345105/000134510526000019/0001345105-26-000019-index.htm", "headline": "Copa Holdings, S.A. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-29", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 303, "weakness_first_reported": "2025-04-29", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this assessment, Management believes that, as of December 31, 2025, the Company\u2019s internal control over financial reporting is effective on those criteria. 70 Table of Contents C. Attestation Report of the Registered Public Accounting Firm The effectiveness of our internal controls over financial reporting as of December 31, 2025, has been audited by Ernst & Young, the independent registered public accounting firm who also audited the Company\u2019s consolidated financial statements. Ernst & Young\u2019s\u2026", "prior_accession": "0001628280-25-020427", "prior_url": "https://www.sec.gov/Archives/edgar/data/1345105/000162828025020427/cpa-20241231.htm" }, { "id": "d6e04459d225e4dd", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Claritev Corp", "cik": 1793229, "ticker": "CTEV", "sic_desc": "Business services", "size_tier": "mid", "public_float": 505800000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001793229-26-000017", "filing_url": "https://www.sec.gov/Archives/edgar/data/1793229/000179322926000017/0001793229-26-000017-index.htm", "headline": "Claritev Corp reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-02-26", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company\u2019s annual or interim financial statements will not be prevented or detected on a timely basis. As a result of the material weaknesses, our management concluded that our internal control over financial reporting was not effective as of December 31, 2025. In order to remediate the material weaknesses, management is\u2026", "prior_accession": "0001793229-25-000022", "prior_url": "https://www.sec.gov/Archives/edgar/data/1793229/000179322925000022/mpln-20241231.htm" }, { "id": "3a52811ee95b122a", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Cigna Group", "cik": 1739940, "ticker": "CI", "sic_desc": "Finance, insurance and real estate", "size_tier": "mega", "public_float": 92100000000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001739940-26-000006", "filing_url": "https://www.sec.gov/Archives/edgar/data/1739940/000173994026000006/0001739940-26-000006-index.htm", "headline": "Cigna Group cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company prospectively adopted ASU 2023-09, Improvements to Income Tax Disclosures." ], "new_standards": [ "2023-09", "2024-03" ], "prior_filed": "2025-02-27", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company prospectively adopted ASU 2023-09, Improvements to Income Tax Disclosures.", "prior_accession": "0001739940-25-000009", "prior_url": "https://www.sec.gov/Archives/edgar/data/1739940/000173994025000009/ci-20241231.htm" }, { "id": "239d9fc909b0cf1c", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Cactus, Inc.", "cik": 1699136, "ticker": "WHD", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 3500000000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001628280-26-012377", "filing_url": "https://www.sec.gov/Archives/edgar/data/1699136/000162828026012377/0001628280-26-012377-index.htm", "headline": "Cactus, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09 on a prospective basis during the year ended December 31, 2025." ], "new_standards": [ "2023-09", "2025-06" ], "prior_filed": "2025-02-27", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09 on a prospective basis during the year ended December 31, 2025.", "prior_accession": "0001699136-25-000014", "prior_url": "https://www.sec.gov/Archives/edgar/data/1699136/000169913625000014/whd-20241231.htm" }, { "id": "164a4efea8f3efd6", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "CNH Industrial Capital LLC", "cik": 1552493, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001104659-26-020527", "filing_url": "https://www.sec.gov/Archives/edgar/data/1552493/000110465926020527/0001104659-26-020527-index.htm", "headline": "CNH Industrial Capital LLC reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-28", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 713, "weakness_first_reported": "2024-03-15", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In making this assessment, we used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework) in Internal Control\u2014Integrated Framework. Based on our assessment, we believe that, as of December 31, 2025, our internal control over financial reporting was effective. This annual report does not include an attestation report of our independent registered public accounting firm regarding internal control over financial reporting. Management\u2019s report was not subject to\u2026", "prior_accession": "0001558370-25-001957", "prior_url": "https://www.sec.gov/Archives/edgar/data/1552493/000155837025001957/tmb-20241231x10k.htm" }, { "id": "aaa893109efca352", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Business First Bancshares, Inc.", "cik": 1624322, "ticker": "BFST", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 697900000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001624322-26-000018", "filing_url": "https://www.sec.gov/Archives/edgar/data/1624322/000162432226000018/0001624322-26-000018-index.htm", "headline": "Business First Bancshares, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-07", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 356, "weakness_first_reported": "2025-03-07", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on the assessment, management determined that the Company\u2019s internal control over financial reporting was effective as of December 31, 2025. The effectiveness of our internal control over financial reporting as of December 31, 2025 has been audited by Forvis Mazars, LLP, an independent registered public accounting firm, as stated in their report which is included herein. Changes in Internal Control over Financial Reporting There were no significant changes in our internal control over financial reporting (as\u2026", "prior_accession": "0001624322-25-000011", "prior_url": "https://www.sec.gov/Archives/edgar/data/1624322/000162432225000011/bfst-20241231.htm" }, { "id": "8c5ffbc6d17218fa", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "BeOne Medicines Ltd.", "cik": 1651308, "ticker": "ONC", "sic_desc": "Pharmaceutical preparations", "size_tier": "mega", "public_float": 14700000000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001628280-26-011946", "filing_url": "https://www.sec.gov/Archives/edgar/data/1651308/000162828026011946/0001628280-26-011946-index.htm", "headline": "BeOne Medicines Ltd. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09 effective December 31, 2025 on a prospective basis." ], "new_standards": [ "2023-09", "2024-03", "2025-06", "2025-10" ], "prior_filed": "2025-02-28", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09 effective December 31, 2025 on a prospective basis.", "prior_accession": "0001651308-25-000036", "prior_url": "https://www.sec.gov/Archives/edgar/data/1651308/000165130825000036/bgne-20241231.htm" }, { "id": "7025e70860c9ff7a", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "BANCFIRST CORP /OK/", "cik": 760498, "ticker": "BANF", "sic_desc": "National commercial banks", "size_tier": "large", "public_float": 2638485942.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001193125-26-075954", "filing_url": "https://www.sec.gov/Archives/edgar/data/760498/000119312526075954/0001193125-26-075954-index.htm", "headline": "BANCFIRST CORP /OK/ cited accounting standard ASU 2025-08 for the first time in this filing series", "evidence": { "adopted": [ "2025-08" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company early adopted ASU 2025-08 effective for fiscal year-end 2025." ], "new_standards": [ "2025-08" ], "prior_filed": "2025-02-28", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company early adopted ASU 2025-08 effective for fiscal year-end 2025.", "prior_accession": "0000950170-25-030159", "prior_url": "https://www.sec.gov/Archives/edgar/data/760498/000095017025030159/banf-20241231.htm" }, { "id": "ce754bf644c4a5cf", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Ankam, Inc.", "cik": 1781629, "ticker": "ANKM", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-02-26", "accession": "0001683168-26-001306", "filing_url": "https://www.sec.gov/Archives/edgar/data/1781629/000168316826001306/0001683168-26-001306-index.htm", "headline": "Ankam, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -2, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Annual Report on Form 10-K for the fiscal year ended November 30, 2025 (the \u201cReport\u201d) by the prescribed date of March 2, 2026, without unreasonable effort or expense, due to unforeseen and significant delays encountered in the auditing process.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Annual Report on Form 10-K for the fiscal year ended November 30, 2025 (the \u201cReport\u201d) by the prescribed date of March 2, 2026, without unreasonable effort or expense, due to unforeseen and significant delays encountered in the auditing process.", "prior_accession": "", "prior_url": "" }, { "id": "1e184b3c4d808938", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Akebia Therapeutics, Inc.", "cik": 1517022, "ticker": "AKBA", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 946381036.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001517022-26-000020", "filing_url": "https://www.sec.gov/Archives/edgar/data/1517022/000151702226000020/0001517022-26-000020-index.htm", "headline": "Akebia Therapeutics, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-13", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 913, "weakness_first_reported": "2023-08-28", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, Akebia Therapeutics, Inc. (the Company) maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on the COSO criteria. We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the 2025 consolidated financial statements of the Company and our report dated February 26, 2026, expressed an unqualified opinion thereon. Basis for Opinion The Company\u2019s management is\u2026", "prior_accession": "0001628280-25-012470", "prior_url": "https://www.sec.gov/Archives/edgar/data/1517022/000162828025012470/akba-20241231.htm" }, { "id": "f914aa43ddc671c7", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "APPLIED OPTOELECTRONICS, INC.", "cik": 1158114, "ticker": "AAOI", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 1491234829.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001437749-26-005875", "filing_url": "https://www.sec.gov/Archives/edgar/data/1158114/000143774926005875/0001437749-26-005875-index.htm", "headline": "APPLIED OPTOELECTRONICS, INC. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-28", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 363, "weakness_first_reported": "2025-02-28", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "(a Delaware corporation) and subsidiaries (the \u201cCompany\u201d) as of December 31, 2025, based on criteria established in the 2013 Internal Control\u2014Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (\u201cCOSO\u201d). In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in the 2013 Internal Control\u2014Integrated Framework issued by COSO. We also have audited, in\u2026", "prior_accession": "0001437749-25-005575", "prior_url": "https://www.sec.gov/Archives/edgar/data/1158114/000143774925005575/aaoi20241231_10k.htm" }, { "id": "eeed09376cc17160", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "ACADIA PHARMACEUTICALS INC", "cik": 1070494, "ticker": "ACAD", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 2300000000.0, "form": "10-K", "filed": "2026-02-26", "accession": "0001193125-26-072519", "filing_url": "https://www.sec.gov/Archives/edgar/data/1070494/000119312526072519/0001193125-26-072519-index.htm", "headline": "ACADIA PHARMACEUTICALS INC cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures on a prospective basis." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-02-27", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures on a prospective basis.", "prior_accession": "0000950170-25-029253", "prior_url": "https://www.sec.gov/Archives/edgar/data/1070494/000095017025029253/acad-20241231.htm" }, { "id": "67847f067cbf10f2", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Winning Catering Group, Inc.", "cik": 1503658, "ticker": "WNHK", "sic_desc": "Real estate", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-02-25", "accession": "0001493152-26-007930", "filing_url": "https://www.sec.gov/Archives/edgar/data/1503658/000149315226007930/0001493152-26-007930-index.htm", "headline": "Winning Catering Group, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-26", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 6, "weakness_days_reported": 2158, "weakness_first_reported": "2020-03-30", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Accordingly, even effective internal control over financial reporting can provide only reasonable assurance with respect to financial statement presentation. Further, because of changes in conditions, the effectiveness of internal control over financial reporting may vary over time. In order to ensure that our internal control over financial reporting is effective, management regularly assesses controls and did so most recently for its financial reporting as of December 31, 2025. This assessment was based on\u2026", "prior_accession": "0001641172-25-000792", "prior_url": "https://www.sec.gov/Archives/edgar/data/1503658/000164117225000792/form10-k.htm" }, { "id": "8bcea5cf8a1b96e4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "WEIS MARKETS INC", "cik": 105418, "ticker": "WMK", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 682000000.0, "form": "NT 10-K", "filed": "2026-02-25", "accession": "0000105418-26-000013", "filing_url": "https://www.sec.gov/Archives/edgar/data/105418/000010541826000013/0000105418-26-000013-index.htm", "headline": "WEIS MARKETS INC told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -30, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "As reported in Item 4.02 of its Current Report on Form 8\u00e2\u20ac\u2018K dated February 20, 2026, the Audit Committee of the Board of Directors of Weis Markets, Inc. concluded that the Company's previously issued audited consolidated financial statements as of December 28, 2024 and December 30, 2023 and for the years ended December 28, 2024, December 30, 2023, and December 31, 2022 included in the Company's Annual Report on Form 10-K for the year ended December 28, 2024 (the \"2024 Annual Report\"), and the Company's unaudited condensed consolidated financial statements included in the Company's Quarterly Report on Form 10-Q for the quarter ended March 29, 2025 (the \"Q1 2025 Quarterly Report\"), the\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "As reported in Item 4.02 of its Current Report on Form 8\u00e2\u20ac\u2018K dated February 20, 2026, the Audit Committee of the Board of Directors of Weis Markets, Inc. concluded that the Company's previously issued audited consolidated financial statements as of December 28, 2024 and December 30, 2023 and for the years ended December 28, 2024, December 30, 2023, and December 31, 2022 included in the Company's Annual Report on Form 10-K for the year ended December 28, 2024 (the \"2024 Annual Report\"), and the Company's unaudited condensed consolidated financial statements included in the Company's Quarterly Report on Form 10-Q for the quarter ended March 29, 2025 (the \"Q1 2025 Quarterly Report\"), the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "96f18818eb70de9d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "VitaNova Life Sciences Corp", "cik": 1699709, "ticker": "VNOV", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 24121860.0, "form": "8-K", "filed": "2026-02-25", "accession": "0001683168-26-001300", "filing_url": "https://www.sec.gov/Archives/edgar/data/1699709/000168316826001300/0001683168-26-001300-index.htm", "headline": "VitaNova Life Sciences Corp's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a61b7bfa66f9c441", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "VEECO INSTRUMENTS INC", "cik": 103145, "ticker": "VECO", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 2588029739.0, "form": "10-K", "filed": "2026-02-25", "accession": "0001104659-26-019711", "filing_url": "https://www.sec.gov/Archives/edgar/data/103145/000110465926019711/0001104659-26-019711-index.htm", "headline": "VEECO INSTRUMENTS INC cited accounting standard ASU 2024-04 for the first time in this filing series", "evidence": { "adopted": [ "2024-04" ], "adoption_year_stated": 2022, "caveat": "The filing states this standard was adopted in 2022, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "We adopted ASU 2020-06 Debt \u2013 Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging \u2013 Contracts in Entity\u2019s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity\u2019s Own Equity effective January 1, 2022, ASU 2023-09 Improvements to Income Tax Disclosures (Topic 740) effective December 31, 2024, ASU 2024-04 Debt \u2013 Debt with\u2026" ], "new_standards": [ "2024-04" ], "prior_filed": "2025-02-14", "prior_form": "10-K", "restates_existing_policy": true, "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." }, "quote": "We adopted ASU 2020-06 Debt \u2013 Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging \u2013 Contracts in Entity\u2019s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity\u2019s Own Equity effective January 1, 2022, ASU 2023-09 Improvements to Income Tax Disclosures (Topic 740) effective December 31, 2024, ASU 2024-04 Debt \u2013 Debt with\u2026", "prior_accession": "0001558370-25-001001", "prior_url": "https://www.sec.gov/Archives/edgar/data/103145/000155837025001001/veco-20241231x10k.htm" }, { "id": "8c1887bfceafb52a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "TaskUs, Inc.", "cik": 1829864, "ticker": "TASK", "sic_desc": "Services", "size_tier": "mid", "public_float": 289600000.0, "form": "8-K", "filed": "2026-02-25", "accession": "0001829864-26-000005", "filing_url": "https://www.sec.gov/Archives/edgar/data/1829864/000182986426000005/0001829864-26-000005-index.htm", "headline": "TaskUs, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c86f98dff970077d", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "TALOS ENERGY INC.", "cik": 1724965, "ticker": "TALO", "sic_desc": "Mining", "size_tier": "large", "public_float": 1529482022.0, "form": "10-K", "filed": "2026-02-25", "accession": "0001193125-26-067807", "filing_url": "https://www.sec.gov/Archives/edgar/data/1724965/000119312526067807/0001193125-26-067807-index.htm", "headline": "TALOS ENERGY INC. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-27", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 470, "weakness_first_reported": "2024-11-12", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management conducted an assessment of the effectiveness of our internal control over financial reporting based on the criteria set forth in Internal Control\u2014Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework). Based on the assessment, management has concluded that its internal control over financial reporting was effective as of December 31, 2025 to provide reasonable assurance regarding the reliability of financial reporting and the preparation of\u2026", "prior_accession": "0000950170-25-028223", "prior_url": "https://www.sec.gov/Archives/edgar/data/1724965/000095017025028223/talo-20241231.htm" }, { "id": "40bade874943e43d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "T. Rowe Price OHA Select Private Credit Fund", "cik": 1901164, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-02-25", "accession": "0001140361-26-006804", "filing_url": "https://www.sec.gov/Archives/edgar/data/1901164/000114036126006804/0001140361-26-006804-index.htm", "headline": "T. Rowe Price OHA Select Private Credit Fund's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8afbb60132a48d12", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Sezzle Inc.", "cik": 1662991, "ticker": "", "sic_desc": "Business services", "size_tier": "large", "public_float": 3165900000.0, "form": "8-K", "filed": "2026-02-25", "accession": "0001662991-26-000014", "filing_url": "https://www.sec.gov/Archives/edgar/data/1662991/000166299126000014/0001662991-26-000014-index.htm", "headline": "Sezzle Inc. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bca44f5e266fa81a", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "SOUTHWEST GAS CORP", "cik": 92416, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-02-25", "accession": "0001692115-26-000062", "filing_url": "https://www.sec.gov/Archives/edgar/data/92416/000169211526000062/0001692115-26-000062-index.htm", "headline": "SOUTHWEST GAS CORP reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-02-26", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based upon management\u2019s evaluation under such framework, management concluded based upon the existence of the material weakness described below that internal control over financial reporting was not effective as of December 31, 2025. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of our annual or interim financial statements will not be prevented or detected on a timely\u2026", "prior_accession": "0001692115-25-000082", "prior_url": "https://www.sec.gov/Archives/edgar/data/92416/000169211525000082/swx-20241231.htm" }, { "id": "2c9d427d18fc57cf", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "SEACOR Marine Holdings Inc.", "cik": 1690334, "ticker": "SMHI", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 325900000.0, "form": "10-K", "filed": "2026-02-25", "accession": "0001193125-26-072102", "filing_url": "https://www.sec.gov/Archives/edgar/data/1690334/000119312526072102/0001193125-26-072102-index.htm", "headline": "SEACOR Marine Holdings Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09 for the year ended December 31, 2025, which only affects the disclosures and does not impact the Company\u2019s consolidated financial position or results of operations." ], "new_standards": [ "2023-09", "2024-03", "2025-07", "2025-11", "2025-12" ], "prior_filed": "2025-02-26", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09 for the year ended December 31, 2025, which only affects the disclosures and does not impact the Company\u2019s consolidated financial position or results of operations.", "prior_accession": "0000950170-25-027933", "prior_url": "https://www.sec.gov/Archives/edgar/data/1690334/000095017025027933/smhi-20241231.htm" }, { "id": "12f77f822d30a10a", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Pursuit Attractions & Hospitality, Inc.", "cik": 884219, "ticker": "PRSU", "sic_desc": "Services", "size_tier": "mid", "public_float": 691400000.0, "form": "10-K", "filed": "2026-02-25", "accession": "0001193125-26-071582", "filing_url": "https://www.sec.gov/Archives/edgar/data/884219/000119312526071582/0001193125-26-071582-index.htm", "headline": "Pursuit Attractions & Hospitality, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Standard Description Date of adoption Effect on the financial statements Standards Recently Adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures The amendment expands the disclosure requirements for income taxes, specifically related to the rate reconciliation and income taxes paid." ], "new_standards": [ "2023-09", "2025-06", "2025-11" ], "prior_filed": "2025-03-17", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Standard Description Date of adoption Effect on the financial statements Standards Recently Adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures The amendment expands the disclosure requirements for income taxes, specifically related to the rate reconciliation and income taxes paid.", "prior_accession": "0000950170-25-040127", "prior_url": "https://www.sec.gov/Archives/edgar/data/884219/000095017025040127/prsu-20241231.htm" }, { "id": "010d48c38ad839e3", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Permex Petroleum Corp", "cik": 1922639, "ticker": "", "sic_desc": "Mining", "size_tier": "small", "public_float": 1774686.0, "form": "8-K", "filed": "2026-02-25", "accession": "0001493152-26-007974", "filing_url": "https://www.sec.gov/Archives/edgar/data/1922639/000149315226007974/0001493152-26-007974-index.htm", "headline": "Permex Petroleum Corp's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "27526e89a5f5f76d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "OHA Senior Private Lending Fund (U) LLC", "cik": 1955010, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-02-25", "accession": "0001140361-26-006803", "filing_url": "https://www.sec.gov/Archives/edgar/data/1955010/000114036126006803/0001140361-26-006803-index.htm", "headline": "OHA Senior Private Lending Fund (U) LLC's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "97eb456f4a19b0a2", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Next Bridge Hydrocarbons, Inc.", "cik": 1936756, "ticker": "", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "CORRESP", "filed": "2026-02-25", "accession": "0001199835-24-000501", "filing_url": "https://www.sec.gov/Archives/edgar/data/1936756/000119983524000501/0001199835-24-000501-index.htm", "headline": "Next Bridge Hydrocarbons, Inc. responded to SEC staff comments on fair value", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2024-11-13", "published_on_edgar": "2026-02-25", "reviewing": "Next Bridge Hydrocarbons, Inc. Form 10-K for the Fiscal Year ended December 31, 2023 Filed July 17, 2024 Response dated October 31, 2024 File No. 000-56648 Dear", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Fair value", "Business combinations", "Goodwill and impairment", "Leases", "Income taxes", "Inventory", "Internal control", "Going concern" ], "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." }, "quote": "We note that you provided draft revisions in response to prior comment 7, having an incremental table to report fees paid to the current independent accountant for the audit of your 2023 financial statements and the re-audit of your 2022 financial statements. However, the information that you have provided in the table indicates the auditor was compensated for a re-audit of the 2022 successor period financial\u2026", "prior_accession": "", "prior_url": "" }, { "id": "5629cfd56b51b653", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Next Bridge Hydrocarbons, Inc.", "cik": 1936756, "ticker": "", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "CORRESP", "filed": "2026-02-25", "accession": "0001199835-25-000021", "filing_url": "https://www.sec.gov/Archives/edgar/data/1936756/000119983525000021/0001199835-25-000021-index.htm", "headline": "Next Bridge Hydrocarbons, Inc. responded to SEC staff comments on business combinations", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-01-15", "published_on_edgar": "2026-02-25", "reviewing": "Next Bridge Hydrocarbons, Inc. Form 10-K for the Fiscal Year ended December 31, 2023 Filed July 17, 2024 Response dated December 20, 2024 File No. 000-56648 Dea", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Business combinations", "Fair value", "Goodwill and impairment", "Leases", "Income taxes", "Inventory", "Internal control", "Going concern" ], "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." }, "quote": "We note that you provided the engagement letters regarding the M&K CPAS PLLC re-audit of the 2022 financial statements and the BF Borgers, CPA audit of the 2020 and 2021 financial statements, in response to prior comments one and two. Please also provide the engagement letters for M&K CPAS PLLC audit of your 2023 financial statements, and the engagement letters covering all of the services provided by BF Borgers\u2026", "prior_accession": "", "prior_url": "" }, { "id": "91c8518feb7f876d", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Next Bridge Hydrocarbons, Inc.", "cik": 1936756, "ticker": "", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "CORRESP", "filed": "2026-02-25", "accession": "0001199835-25-000078", "filing_url": "https://www.sec.gov/Archives/edgar/data/1936756/000119983525000078/0001199835-25-000078-index.htm", "headline": "Next Bridge Hydrocarbons, Inc. responded to SEC staff comments on fair value", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-03-21", "published_on_edgar": "2026-02-25", "reviewing": "Next Bridge Hydrocarbons, Inc. Form 10-K for the Fiscal Year ended December 31, 2023 Filed July 17, 2024 Comment letter dated February 14, 2025 File No. 000-566", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Fair value", "Business combinations", "Goodwill and impairment", "Leases" ], "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." }, "quote": "We note your response to prior comment 3 expressing the view that the separation should be accounted for at fair value because some of the Series A preferred shares had exchanged hands during the period of custodianship and you believe that \u201creliance on the criteria of the fair value guidance is reasonable\" although you have not reconciled the view to having a valuation of $79,695,928 as of December 14, 2022 and a\u2026", "prior_accession": "", "prior_url": "" }, { "id": "1db5d9ec796cff0a", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Next Bridge Hydrocarbons, Inc.", "cik": 1936756, "ticker": "", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "CORRESP", "filed": "2026-02-25", "accession": "0001199835-25-000158", "filing_url": "https://www.sec.gov/Archives/edgar/data/1936756/000119983525000158/0001199835-25-000158-index.htm", "headline": "Next Bridge Hydrocarbons, Inc. responded to SEC staff comments on goodwill and impairment", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-05-20", "published_on_edgar": "2026-02-25", "reviewing": "Next Bridge Hydrocarbons, Inc. Form 10-K for the Fiscal Year ended December 31, 2023 Filed July 17, 2024 Comment letter dated April 9, 2025 File No. 000-56648 D", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Goodwill and impairment", "Fair value", "Leases", "Income taxes" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "97d62e224d1a214f", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Next Bridge Hydrocarbons, Inc.", "cik": 1936756, "ticker": "", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "CORRESP", "filed": "2026-02-25", "accession": "0001199835-25-000277", "filing_url": "https://www.sec.gov/Archives/edgar/data/1936756/000119983525000277/0001199835-25-000277-index.htm", "headline": "Next Bridge Hydrocarbons, Inc. responded to SEC staff comments on goodwill and impairment", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-08-18", "published_on_edgar": "2026-02-25", "reviewing": "Next Bridge Hydrocarbons, Inc. Form 10-K for the Fiscal Year ended December 31, 2023 Filed July 17, 2024 Comment letter dated June 11, 2025 File No. 000-56648 D", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Goodwill and impairment", "Going concern", "Fair value", "Business combinations", "Leases", "MD&A", "Internal control", "Income taxes", "Share-based compensation", "Revenue recognition" ], "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." }, "quote": "Please revise the second sentence of the first paragraph of this note to reference the correct restated net loss amount for the fiscal year December 31, 2023. Response: In response to the Staff\u2019s comment, the Company has revised the disclosures, and directs the Staff to the updated disclosures in Note 4 of the Draft Amendment. Note 3 \u2013 Significant Accounting Policies Oil and natural gas properties, page F-8 5.\u2026", "prior_accession": "", "prior_url": "" }, { "id": "a35cc579680e5dad", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Next Bridge Hydrocarbons, Inc.", "cik": 1936756, "ticker": "", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-02-25", "accession": "0000000000-24-010748", "filing_url": "https://www.sec.gov/Archives/edgar/data/1936756/000000000024010748/0000000000-24-010748-index.htm", "headline": "SEC staff questioned Next Bridge Hydrocarbons, Inc.'s accounting for goodwill and impairment", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2024-09-20", "published_on_edgar": "2026-02-25", "reviewing": "Next Bridge Hydrocarbons, Inc. 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Letters are published on EDGAR only after the review closes." }, "quote": "We note the disclosures in advance of page one stating \u201cthe Company and its new auditing firm analyzed the previous 2022 financial statements and determined that there were reporting deficiencies,\u201d and \u201cthe Company and its new auditing firm determined that the 2022 audit performed by Borgers should not be included in the 2023 filing,\u201d and that based on those views you engaged the firm to also reaudit the 2022\u2026", "prior_accession": "", "prior_url": "" }, { "id": "8064a813f2312f71", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Next Bridge Hydrocarbons, Inc.", "cik": 1936756, "ticker": "", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-02-25", "accession": "0000000000-24-012143", "filing_url": "https://www.sec.gov/Archives/edgar/data/1936756/000000000024012143/0000000000-24-012143-index.htm", "headline": "SEC staff questioned Next Bridge Hydrocarbons, Inc.'s accounting for fair value", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2024-10-31", "published_on_edgar": "2026-02-25", "reviewing": "Next Bridge Hydrocarbons, Inc. Form 10-K for the Fiscal Year ended December 31, 2023 Filed July 17, 2024 Response dated October 1, 2024 File No. 000-56648 Dear ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Fair value", "Business combinations", "Goodwill and impairment", "Leases" ], "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." }, "quote": "We note that you provided draft revisions in response to prior comment 7, having an incremental table to report fees paid to the current independent accountant for the audit of your 2023 financial statements and the re-audit of your 2022 financial statements. However, the information that you have provided in the table indicates the auditor was compensated for a re-audit of the 2022 successor period financial\u2026", "prior_accession": "", "prior_url": "" }, { "id": "0ee65fcc94209927", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Next Bridge Hydrocarbons, Inc.", "cik": 1936756, "ticker": "", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-02-25", "accession": "0000000000-24-014188", "filing_url": "https://www.sec.gov/Archives/edgar/data/1936756/000000000024014188/0000000000-24-014188-index.htm", "headline": "SEC staff questioned Next Bridge Hydrocarbons, Inc.'s accounting for business combinations", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2024-12-20", "published_on_edgar": "2026-02-25", "reviewing": "Next Bridge Hydrocarbons, Inc. 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Please also provide the engagement letters for M&K CPAS PLLC audit of your 2023 financial statements, and the engagement letters covering all of the services provided by BF Borgers\u2026", "prior_accession": "", "prior_url": "" }, { "id": "be8c46f81d2cf389", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Next Bridge Hydrocarbons, Inc.", "cik": 1936756, "ticker": "", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-02-25", "accession": "0000000000-25-001777", "filing_url": "https://www.sec.gov/Archives/edgar/data/1936756/000000000025001777/0000000000-25-001777-index.htm", "headline": "SEC staff questioned Next Bridge Hydrocarbons, Inc.'s accounting for fair value", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-02-14", "published_on_edgar": "2026-02-25", "reviewing": "Next Bridge Hydrocarbons, Inc. Form 10-K for the Fiscal Year ended December 31, 2023 Filed July 17, 2024 Response dated January 15, 2025 File No. 000-56648 Dear", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Fair value", "Business combinations", "Goodwill and impairment", "Leases" ], "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." }, "quote": "We note your response to prior comment 3 expressing the view that the separation should be accounted for at fair value because some of the Series A preferred shares had exchanged hands during the period of custodianship and you believe that \"reliance on the criteria of the fair value guidance is reasonable\" although you have not reconciled the view to having a valuation of $79,695,928 as of December 14, 2022 and a\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9d72746ff9a65b4b", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Next Bridge Hydrocarbons, Inc.", "cik": 1936756, "ticker": "", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-02-25", "accession": "0000000000-25-006162", "filing_url": "https://www.sec.gov/Archives/edgar/data/1936756/000000000025006162/0000000000-25-006162-index.htm", "headline": "SEC staff questioned Next Bridge Hydrocarbons, Inc.'s accounting for goodwill and impairment", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-06-11", "published_on_edgar": "2026-02-25", "reviewing": "Next Bridge Hydrocarbons, Inc. Form 10-K for the Fiscal Year ended December 31, 2023 Filed July 17, 2024 Response dated May 20, 2025 File No. 000-56648 Dear Gre", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Goodwill and impairment", "Going concern", "Fair value", "Business combinations", "Leases" ], "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." }, "quote": "Please revise the second sentence of the first paragraph of this note to reference the correct restated net loss amount for the fiscal year ended December 31, 2023. Note 3 - Significant Accounting Policies Oil and natural gas properties, page F-8 5. Please address the apparent inconsistency between your disclosure in the second paragraph on page F-8, stating that you recorded an impairment of $28,192,277 related to\u2026", "prior_accession": "", "prior_url": "" }, { "id": "ea6540350b407296", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "MCGRATH RENTCORP", "cik": 752714, "ticker": "MGRC", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-02-25", "accession": "0001193125-26-071463", "filing_url": "https://www.sec.gov/Archives/edgar/data/752714/000119312526071463/0001193125-26-071463-index.htm", "headline": "MCGRATH RENTCORP cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "IMPLEMENTED ACCOUNTING PRONOUNCEMENTS Effective December 15, 2025, the Company adopted ASU 2023-09, Income Taxes\u2014Improvements to Income Tax Disclosures (Topic 740), which requires Companies to disclose annually the specific categories in income tax rate reconciliations, provide additional information for reconciling items which meet a quantitative threshold, and disaggregate domestic and foreign\u2026" ], "new_standards": [ "2023-09", "2024-03", "2025-06" ], "prior_filed": "2025-02-19", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "IMPLEMENTED ACCOUNTING PRONOUNCEMENTS Effective December 15, 2025, the Company adopted ASU 2023-09, Income Taxes\u2014Improvements to Income Tax Disclosures (Topic 740), which requires Companies to disclose annually the specific categories in income tax rate reconciliations, provide additional information for reconciling items which meet a quantitative threshold, and disaggregate domestic and foreign\u2026", "prior_accession": "0000950170-25-023116", "prior_url": "https://www.sec.gov/Archives/edgar/data/752714/000095017025023116/mgrc-20241231.htm" }, { "id": "ef3db09e9866a129", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Innoviva, Inc.", "cik": 1080014, "ticker": "INVA", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 1260000000.0, "form": "10-K", "filed": "2026-02-25", "accession": "0001193125-26-071776", "filing_url": "https://www.sec.gov/Archives/edgar/data/1080014/000119312526071776/0001193125-26-071776-index.htm", "headline": "Innoviva, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "We adopted ASU 2023-09 on a prospective basis beginning with the year ended December 31, 2025." ], "new_standards": [ "2023-09", "2024-03", "2024-04", "2025-05", "2025-11", "2025-12" ], "prior_filed": "2025-03-24", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "We adopted ASU 2023-09 on a prospective basis beginning with the year ended December 31, 2025.", "prior_accession": "0000950170-25-043848", "prior_url": "https://www.sec.gov/Archives/edgar/data/1080014/000095017025043848/inva-20241231.htm" }, { "id": "1439b52bfacffb1a", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "FrontView REIT, Inc.", "cik": 1988494, "ticker": "FVR", "sic_desc": "Real estate investment trusts", "size_tier": "mid", "public_float": 243500000.0, "form": "10-K", "filed": "2026-02-25", "accession": "0001193125-26-072181", "filing_url": "https://www.sec.gov/Archives/edgar/data/1988494/000119312526072181/0001193125-26-072181-index.htm", "headline": "FrontView REIT, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-20", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 342, "weakness_first_reported": "2025-03-20", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In addition, the effectiveness of internal controls in future periods may be affected by changes in operating conditions or by the degree of compliance with established policies and procedures. With the assistance of a third-party professional consulting firm, management evaluated the effectiveness of our internal control over financial reporting and concluded that our internal control over financial reporting was effective as of December 31, 2025. Changes in Internal Control Over Financial Reporting There have\u2026", "prior_accession": "0000950170-25-042774", "prior_url": "https://www.sec.gov/Archives/edgar/data/1988494/000095017025042774/fvr-20241231.htm" }, { "id": "2f7f50efc1a1b3cb", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Ferrovial SE", "cik": 1468522, "ticker": "FER", "sic_desc": "Construction", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-02-25", "accession": "0001628280-26-011789", "filing_url": "https://www.sec.gov/Archives/edgar/data/1468522/000162828026011789/0001628280-26-011789-index.htm", "headline": "Ferrovial SE reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-28", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 362, "weakness_first_reported": "2025-02-28", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Controls and Procedures \u2014D. Changes in Internal Control Over Financial Reporting\u201d. While we have concluded in our assessment of the effectiveness of our internal control over financial reporting as of December 31, 2025 that our internal control over financial reporting is effective, we cannot provide assurance that any testing by us conducted in connection with Section 404 of the SOX Act, or any testing by our independent registered public accounting firm, may reveal in the future additional deficiencies in our\u2026", "prior_accession": "0001468522-25-000034", "prior_url": "https://www.sec.gov/Archives/edgar/data/1468522/000146852225000034/fer-20241231.htm" }, { "id": "35dae6547ab50367", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Fastly, Inc.", "cik": 1517413, "ticker": "FSLY", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 1000000000.0, "form": "10-K", "filed": "2026-02-25", "accession": "0001517413-26-000053", "filing_url": "https://www.sec.gov/Archives/edgar/data/1517413/000151741326000053/0001517413-26-000053-index.htm", "headline": "Fastly, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-26", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 364, "weakness_first_reported": "2025-02-26", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "While our previous material weakness has been remediated, if we fail to identify future material weaknesses in our internal control over financial reporting, if we are unable to comply with the requirements of Section 404 or assert that our internal control over financial reporting is effective, or if our independent registered public accounting firm is unable to express an unqualified opinion or expresses a qualified or adverse opinion about the effectiveness of our internal control over financial reporting\u2026", "prior_accession": "0001517413-25-000063", "prior_url": "https://www.sec.gov/Archives/edgar/data/1517413/000151741325000063/fsly-20241231.htm" }, { "id": "e7bee5479116ec20", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "FRONTERA GROUP INC.", "cik": 1602813, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-02-25", "accession": "0001602813-26-000003", "filing_url": "https://www.sec.gov/Archives/edgar/data/1602813/000160281326000003/0001602813-26-000003-index.htm", "headline": "FRONTERA GROUP INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6e87764ebe09f01c", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Evolent Health, Inc.", "cik": 1628908, "ticker": "EVH", "sic_desc": "Services", "size_tier": "large", "public_float": 2200000000.0, "form": "10-K", "filed": "2026-02-25", "accession": "0001628908-26-000015", "filing_url": "https://www.sec.gov/Archives/edgar/data/1628908/000162890826000015/0001628908-26-000015-index.htm", "headline": "Evolent Health, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-21", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 6, "weakness_days_reported": 2186, "weakness_first_reported": "2020-03-02", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Opinion on Internal Control over Financial Reporting We have audited the internal control over financial reporting of Evolent Health, Inc. and subsidiaries (the \u201cCompany\u201d) as of December 31, 2025, based on criteria established in Internal Control \u2014 Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on\u2026", "prior_accession": "0001628908-25-000020", "prior_url": "https://www.sec.gov/Archives/edgar/data/1628908/000162890825000020/evh-20241231.htm" }, { "id": "534d1c087e6063fe", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "EXPEDITORS INTERNATIONAL OF WASHINGTON INC", "cik": 746515, "ticker": "EXPD", "sic_desc": "Transportation and utilities", "size_tier": "mega", "public_float": 17435031444.0, "form": "10-K", "filed": "2026-02-25", "accession": "0001193125-26-071569", "filing_url": "https://www.sec.gov/Archives/edgar/data/746515/000119312526071569/0001193125-26-071569-index.htm", "headline": "EXPEDITORS INTERNATIONAL OF WASHINGTON INC reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-21", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 1092, "weakness_first_reported": "2023-03-01", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control \u2013 Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated balance sheets of the Company as of December 31, 2025 and 2024, the\u2026", "prior_accession": "0000950170-25-024750", "prior_url": "https://www.sec.gov/Archives/edgar/data/746515/000095017025024750/expd-20241231.htm" }, { "id": "decd1ef0a6e6ccb8", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "ETSY INC", "cik": 1370637, "ticker": "ETSY", "sic_desc": "Business services", "size_tier": "large", "public_float": 6700000000.0, "form": "UPLOAD", "filed": "2026-02-25", "accession": "0000000000-25-009690", "filing_url": "https://www.sec.gov/Archives/edgar/data/1370637/000000000025009690/0000000000-25-009690-index.htm", "headline": "SEC staff questioned ETSY INC's accounting for income taxes", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-08", "published_on_edgar": "2026-02-25", "reviewing": "Etsy, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Filed February 19, 2025 Dear Lanny Baker: We have limited our review of your filing to the financia", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Income taxes" ], "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." }, "quote": "We note cash paid for income taxes, net of refunds, increased approximately $47.0 million in 2024 compared to 2023 which decreases operating cash flow for 2024, though not described here as a material factor affecting operating cash flows between periods. From the preceding, it appears there is $94 million or more in factors contributing to the increase in 2024 not specified or quantified, exclusive of the disclosed\u2026", "prior_accession": "", "prior_url": "" }, { "id": "e361ef182a6aaba3", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Driven Brands Holdings Inc.", "cik": 1804745, "ticker": "", "sic_desc": "Services", "size_tier": "large", "public_float": 1000000000.0, "form": "8-K", "filed": "2026-02-25", "accession": "0001804745-26-000015", "filing_url": "https://www.sec.gov/Archives/edgar/data/1804745/000180474526000015/0001804745-26-000015-index.htm", "headline": "Driven Brands Holdings Inc. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c79a8ee15913c640", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "LataMed AI Corp.", "cik": 1477960, "ticker": "LMED", "sic_desc": "Computer services", "size_tier": "small", "public_float": 98462.0, "form": "8-K", "filed": "2026-02-25", "accession": "0001477932-26-001029", "filing_url": "https://www.sec.gov/Archives/edgar/data/1477960/000147793226001029/0001477932-26-001029-index.htm", "headline": "Catalyst Crew Technologies Corp.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.", "formerly": "Catalyst Crew Technologies Corp." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "dd1d6d24e19a89b3", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CareDx, Inc.", "cik": 1217234, "ticker": "CDNA", "sic_desc": "Services", "size_tier": "large", "public_float": 1000000000.0, "form": "8-K/A", "filed": "2026-02-25", "accession": "0001217234-26-000019", "filing_url": "https://www.sec.gov/Archives/edgar/data/1217234/000121723426000019/0001217234-26-000019-index.htm", "headline": "CareDx, Inc.'s Chief Financial Officer departed with no named successor", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b24be64f6e972385", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Capri Holdings Ltd", "cik": 1530721, "ticker": "CPRI", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 4542526478.0, "form": "8-K", "filed": "2026-02-25", "accession": "0001530721-26-000018", "filing_url": "https://www.sec.gov/Archives/edgar/data/1530721/000153072126000018/0001530721-26-000018-index.htm", "headline": "Capri Holdings Ltd's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4a1653dbb7475e94", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Bancorp, Inc.", "cik": 1295401, "ticker": "TBBK", "sic_desc": "National commercial banks", "size_tier": "large", "public_float": 2520000000.0, "form": "10-K", "filed": "2026-02-25", "accession": "0001295401-26-000002", "filing_url": "https://www.sec.gov/Archives/edgar/data/1295401/000129540126000002/0001295401-26-000002-index.htm", "headline": "Bancorp, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-04-07", "prior_form": "10-K/A", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 324, "weakness_first_reported": "2025-04-07", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "\u2026 controls and procedures and internal control over financial reporting. As discussed in Part II, Item 9A. Controls and Procedures, our management has since remediated the material weakness and concluded that our internal control over financial reporting was effective as of December 31, 2025. Control deficiencies or material weaknesses in our internal controls over financial reporting may be discovered in the future and could result in material weaknesses, cause us to fail to meet our periodic reporting\u2026", "prior_accession": "0001562762-25-000074", "prior_url": "https://www.sec.gov/Archives/edgar/data/1295401/000156276225000074/tbbk-20241231x10ka.htm" }, { "id": "a88d7eb01ec5906e", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "BAB, INC.", "cik": 1123596, "ticker": "", "sic_desc": "Restaurants", "size_tier": "small", "public_float": 3902381.0, "form": "8-K", "filed": "2026-02-25", "accession": "0001437749-26-005604", "filing_url": "https://www.sec.gov/Archives/edgar/data/1123596/000143774926005604/0001437749-26-005604-index.htm", "headline": "Sassetti LLC resigned as BAB, INC.'s auditor", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Sassetti LLC", "predecessor_tier": "other", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "CBIZ", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9300cac5a1bb9d53", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "APi Group Corp", "cik": 1796209, "ticker": "APG", "sic_desc": "Services", "size_tier": "mega", "public_float": 12700000000.0, "form": "10-K", "filed": "2026-02-25", "accession": "0001628280-26-011620", "filing_url": "https://www.sec.gov/Archives/edgar/data/1796209/000162828026011620/0001628280-26-011620-index.htm", "headline": "APi Group Corp reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-26", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 4, "weakness_days_reported": 1457, "weakness_first_reported": "2022-03-01", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on this evaluation, our management concluded that our internal control over financial reporting was effective as of December 31, 2025. KPMG LLP, our independent registered public accounting firm, has issued its report on the effectiveness of our internal control over financial reporting, which is included in Part II, Item 8 of this annual report on Form 10-K. Changes in Internal Control over Financial Reporting Management, together with our CEO and CFO, evaluated the changes in the Company\u2019s internal control\u2026", "prior_accession": "0001628280-25-008189", "prior_url": "https://www.sec.gov/Archives/edgar/data/1796209/000162828025008189/apg-20241231.htm" }, { "id": "c61631fc29b80d2b", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "AMERICAN FINANCIAL GROUP INC", "cik": 1042046, "ticker": "AFG", "sic_desc": "Finance, insurance and real estate", "size_tier": "large", "public_float": 8990000000.0, "form": "10-K", "filed": "2026-02-25", "accession": "0001042046-26-000010", "filing_url": "https://www.sec.gov/Archives/edgar/data/1042046/000104204626000010/0001042046-26-000010-index.htm", "headline": "AMERICAN FINANCIAL GROUP INC cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "See Note L \u2014 \u201cIncome Taxes.\u201d In 2024, AFG adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures." ], "new_standards": [ "2023-07" ], "prior_filed": "2025-02-25", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "See Note L \u2014 \u201cIncome Taxes.\u201d In 2024, AFG adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.", "prior_accession": "0001042046-25-000011", "prior_url": "https://www.sec.gov/Archives/edgar/data/1042046/000104204625000011/afg-20241231.htm" }, { "id": "f11013ba4bd86648", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "ALTRIA GROUP, INC.", "cik": 764180, "ticker": "MO", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 98000000000.0, "form": "10-K", "filed": "2026-02-25", "accession": "0000764180-26-000017", "filing_url": "https://www.sec.gov/Archives/edgar/data/764180/000076418026000017/0000764180-26-000017-index.htm", "headline": "ALTRIA GROUP, INC. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Background and Basis of Presentation, we adopted ASU No. 2023-09." ], "new_standards": [ "2023-09", "2025-05", "2025-06", "2025-07", "2025-09", "2025-11", "2025-12" ], "prior_filed": "2025-06-04", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "Background and Basis of Presentation, we adopted ASU No. 2023-09.", "prior_accession": "0000764180-25-000092", "prior_url": "https://www.sec.gov/Archives/edgar/data/764180/000076418025000092/mo-20241231.htm" }, { "id": "1b07893bcc58633c", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "ADMA BIOLOGICS, INC.", "cik": 1368514, "ticker": "ADMA", "sic_desc": "Biological products", "size_tier": "large", "public_float": 4229956395.0, "form": "CORRESP", "filed": "2026-02-25", "accession": "0001140361-25-026973", "filing_url": "https://www.sec.gov/Archives/edgar/data/1368514/000114036125026973/0001140361-25-026973-index.htm", "headline": "ADMA BIOLOGICS, INC. responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-07-23", "published_on_edgar": "2026-02-25", "reviewing": "ADMA Biologics, Inc. Form 10-K for the fiscal year ended December 31, 2024 Filed March 18, 2025 File No. 001-36728 Dear Ms. Do and Mr. Vaughn: On behalf of ADMA", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Segment reporting", "Inventory", "Income taxes" ], "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." }, "quote": "We note your analysis of revenues for the periods presented on pages 73 and 75, including the 65% increase in revenue in 2024 and improved operating results which contributed to net income on a GAAP basis for the first time, and your expectation of increased physician, payer and patient acceptance and utilization of ASCENIV, as well as sales increases for some of your other IG products. Please address the following\u2026", "prior_accession": "", "prior_url": "" }, { "id": "5f53de5b3538fef0", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "ADMA BIOLOGICS, INC.", "cik": 1368514, "ticker": "ADMA", "sic_desc": "Biological products", "size_tier": "large", "public_float": 4229956395.0, "form": "CORRESP", "filed": "2026-02-25", "accession": "0001140361-25-030834", "filing_url": "https://www.sec.gov/Archives/edgar/data/1368514/000114036125030834/0001140361-25-030834-index.htm", "headline": "ADMA BIOLOGICS, INC. responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-08-13", "published_on_edgar": "2026-02-25", "reviewing": "ADMA Biologics, Inc. Form 10-K for the fiscal year ended December 31, 2024 Filed March 18, 2025 File No. 001-36728 Dear Ms. Do and Mr. Vaughn: On behalf of ADMA", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Segment reporting" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bc65e4f2a0862bd7", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "ADMA BIOLOGICS, INC.", "cik": 1368514, "ticker": "ADMA", "sic_desc": "Biological products", "size_tier": "large", "public_float": 4229956395.0, "form": "CORRESP", "filed": "2026-02-25", "accession": "0001140361-25-036301", "filing_url": "https://www.sec.gov/Archives/edgar/data/1368514/000114036125036301/0001140361-25-036301-index.htm", "headline": "ADMA BIOLOGICS, INC. responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-26", "published_on_edgar": "2026-02-25", "reviewing": "ADMA Biologics, Inc. Form 10-K for the fiscal year ended December 31, 2024 Filed March 18, 2025 File No. 001-36728 Dear Ms. Do and Mr. Vaughn: On behalf of ADMA", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A" ], "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." }, "quote": "Please revise your future filings accordingly. Response: The Company respectfully acknowledges the Staff\u2019s comment and will revise future filings accordingly. Commencing with the Company\u2019s Annual Report on Form 10-K for the fiscal year ending December 31, 2025, and continuing in Quarterly Reports on Form 10-Q beginning thereafter, the Company will expand its discussion of revenue performance by respective Immune\u2026", "prior_accession": "", "prior_url": "" }, { "id": "dfd1f5c0f8dba186", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "ADMA BIOLOGICS, INC.", "cik": 1368514, "ticker": "ADMA", "sic_desc": "Biological products", "size_tier": "large", "public_float": 4229956395.0, "form": "UPLOAD", "filed": "2026-02-25", "accession": "0000000000-25-007484", "filing_url": "https://www.sec.gov/Archives/edgar/data/1368514/000000000025007484/0000000000-25-007484-index.htm", "headline": "SEC staff questioned ADMA BIOLOGICS, INC.'s accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-07-16", "published_on_edgar": "2026-02-25", "reviewing": "ADMA Biologics, Inc. Form 10-K for the fiscal year ended December 31, 2024 Filed March 18, 2025 File No. 001-36728 Dear Brad Tade: We have limited our review of", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Segment reporting", "Inventory", "Income taxes" ], "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." }, "quote": "We note your analysis of revenues for the periods presented on pages 73 and 75, including the 65% increase in revenue in 2024 and improved operating results which contributed to net income on a GAAP basis for the first time, and your expectation of increased physician, payer and patient acceptance and utilization of ASCENIV, as well as sales increases for some of your other IG products. Please address the following\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b311adedb7e72823", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "ADMA BIOLOGICS, INC.", "cik": 1368514, "ticker": "ADMA", "sic_desc": "Biological products", "size_tier": "large", "public_float": 4229956395.0, "form": "UPLOAD", "filed": "2026-02-25", "accession": "0000000000-25-008020", "filing_url": "https://www.sec.gov/Archives/edgar/data/1368514/000000000025008020/0000000000-25-008020-index.htm", "headline": "SEC staff questioned ADMA BIOLOGICS, INC.'s accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-07-30", "published_on_edgar": "2026-02-25", "reviewing": "ADMA Biologics, Inc. Form 10-K for the fiscal year ended December 31, 2024 Filed March 18, 2025 File No. 001-36728 Dear Brad Tade: We have reviewed your July 23", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Segment reporting" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d18290f68ab00ec4", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "ADMA BIOLOGICS, INC.", "cik": 1368514, "ticker": "ADMA", "sic_desc": "Biological products", "size_tier": "large", "public_float": 4229956395.0, "form": "UPLOAD", "filed": "2026-02-25", "accession": "0000000000-25-010019", "filing_url": "https://www.sec.gov/Archives/edgar/data/1368514/000000000025010019/0000000000-25-010019-index.htm", "headline": "SEC staff questioned ADMA BIOLOGICS, INC.'s accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-16", "published_on_edgar": "2026-02-25", "reviewing": "ADMA Biologics, Inc. Form 10-K for the fiscal year ended December 31, 2024 Filed March 18, 2025 File No. 001-36728 Dear Brad Tade: We have reviewed your August ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4b5b809c655d5d67", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "eHealth, Inc.", "cik": 1333493, "ticker": "EHTH", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 127700000.0, "form": "CORRESP", "filed": "2026-02-24", "accession": "0001333493-25-000103", "filing_url": "https://www.sec.gov/Archives/edgar/data/1333493/000133349325000103/0001333493-25-000103-index.htm", "headline": "eHealth, Inc. responded to SEC staff comments on non-GAAP measures", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-10-07", "published_on_edgar": "2026-02-24", "reviewing": "eHealth, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Form 8-K filed August 6, 2025 File No. 001-33071 Dear Ladies and Gentlemen: eHealth, Inc. (t", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Non-GAAP measures", "Revenue recognition" ], "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." }, "quote": "We note that you present an adjustment to exclude \u201cnet adjustment revenue\u201d in your determination of Non-GAAP net loss, Adjusted EBITDA excluding net adjustment revenue and Non-GAAP total revenue excluding net adjustment revenue. We also note your explanatory footnote disclosures on page 15. Please address the following: \u2022Tell us and revise your disclosures in future filings to further clarify what these non-GAAP\u2026", "prior_accession": "", "prior_url": "" }, { "id": "a16c71af010caba9", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "eHealth, Inc.", "cik": 1333493, "ticker": "EHTH", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 127700000.0, "form": "UPLOAD", "filed": "2026-02-24", "accession": "0000000000-25-010425", "filing_url": "https://www.sec.gov/Archives/edgar/data/1333493/000000000025010425/0000000000-25-010425-index.htm", "headline": "SEC staff questioned eHealth, Inc.'s accounting for non-GAAP measures", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-24", "published_on_edgar": "2026-02-24", "reviewing": "eHealth, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Form 8-K filed August 6, 2025 File No. 001-33071 Dear John Dolan: We have limited our review of ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures" ], "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." }, "quote": "We note that you present an adjustment to exclude \u201cnet adjustment revenue\u201d in your determination of Non-GAAP net loss, Adjusted EBITDA excluding net adjustment revenue and Non-GAAP total revenue excluding net adjustment revenue. We also note your explanatory footnote disclosures on page 15. Please address the following: \u2022 Tell us and revise your disclosures in future filings to further clarify what these non-GAAP\u2026", "prior_accession": "", "prior_url": "" }, { "id": "08e81da1ae44a305", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "UMeWorld Inc.", "cik": 1114936, "ticker": "UMEW", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-02-24", "accession": "0001477932-26-000998", "filing_url": "https://www.sec.gov/Archives/edgar/data/1114936/000147793226000998/0001477932-26-000998-index.htm", "headline": "UMeWorld Inc. disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "not comparable", "located_in": "going-concern note", "prior_filed": "2013-02-22", "prior_form": "10-Q", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "UMeWorld Ltd", "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." }, "quote": "For the quarter ended December 31, 2025, the Company incurred a net loss of $138,727. As of December 31, 2025, the Company had an accumulated deficit of $32,068,371 and a working capital deficiency of $462,599. These conditions, together with recurring operating losses and reliance on external financing, raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date the consolidated financial statements are available to be issued. 7 Table of Contents Management\u2019s plans to alleviate this substantial doubt include: \u00b7 pursuing additional\u2026", "prior_accession": "0001477932-13-000835", "prior_url": "https://www.sec.gov/Archives/edgar/data/1114936/000147793213000835/alrx_10q.htm" }, { "id": "f3011005b7077251", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Tempus AI, Inc.", "cik": 1717115, "ticker": "TEM", "sic_desc": "Computer services", "size_tier": "mega", "public_float": 11000000000.0, "form": "10-K", "filed": "2026-02-24", "accession": "0001193125-26-066961", "filing_url": "https://www.sec.gov/Archives/edgar/data/1717115/000119312526066961/0001193125-26-066961-index.htm", "headline": "Tempus AI, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-24", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 365, "weakness_first_reported": "2025-02-24", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on the results of our assessment, our management concluded that our internal control over financial reporting was effective as of December 31, 2025. Management excluded Ambry Genetics Corporation, or Ambry, and Paige.AI, Inc. or Paige, from our evaluation of internal control over financial reporting as of December 31, 2025. This exclusion is in accordance with the SEC\u2019s general guidance that an assessment of a recently acquired business may be omitted from the scope of our evaluation in the year of\u2026", "prior_accession": "0000950170-25-025603", "prior_url": "https://www.sec.gov/Archives/edgar/data/1717115/000095017025025603/tem-20241231.htm" }, { "id": "e0a0b0234f8f11d9", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Shake Shack Inc.", "cik": 1620533, "ticker": "SHAK", "sic_desc": "Retail trade", "size_tier": "large", "public_float": 5163677020.0, "form": "8-K", "filed": "2026-02-24", "accession": "0001104659-26-019161", "filing_url": "https://www.sec.gov/Archives/edgar/data/1620533/000110465926019161/0001104659-26-019161-index.htm", "headline": "Shake Shack Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a1372eb9477e5d69", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "STIFEL FINANCIAL CORP", "cik": 720672, "ticker": "SF", "sic_desc": "Finance, insurance and real estate", "size_tier": "mega", "public_float": 10900000000.0, "form": "10-K", "filed": "2026-02-24", "accession": "0001193125-26-067130", "filing_url": "https://www.sec.gov/Archives/edgar/data/720672/000119312526067130/0001193125-26-067130-index.htm", "headline": "STIFEL FINANCIAL CORP cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "As discussed in Note 2 \u2013 Summary of Significant Accounting Policies, we adopted ASU 2023-09 on January 1, 2025, on a prospective basis." ], "new_standards": [ "2023-09", "2025-06", "2025-08", "2025-11" ], "prior_filed": "2025-02-26", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "As discussed in Note 2 \u2013 Summary of Significant Accounting Policies, we adopted ASU 2023-09 on January 1, 2025, on a prospective basis.", "prior_accession": "0000950170-25-027702", "prior_url": "https://www.sec.gov/Archives/edgar/data/720672/000095017025027702/sf-20241231.htm" }, { "id": "84a168ca82a4d7b4", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "STIFEL FINANCIAL CORP", "cik": 720672, "ticker": "SF", "sic_desc": "Finance, insurance and real estate", "size_tier": "mega", "public_float": 10900000000.0, "form": "10-K", "filed": "2026-02-24", "accession": "0001193125-26-067130", "filing_url": "https://www.sec.gov/Archives/edgar/data/720672/000119312526067130/0001193125-26-067130-index.htm", "headline": "STIFEL FINANCIAL CORP changed its revenue recognition disclosure", "evidence": { "new_language": [ "Principal Transactions Financial instruments owned, at fair value and financial instruments sold, but not yet purchased, at fair value are recorded on a trade\u2011date basis with realized and unrealized gains and losses reflected in principal transactions, net in the accompanying statement of operations.", "Dividend income, a component of principal transactions, net, is recognized on the ex\u2011dividend date." ], "prior_filed": "2025-02-26", "prior_form": "10-K", "similarity": 0.296, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Principal Transactions Financial instruments owned, at fair value and financial instruments sold, but not yet purchased, at fair value are recorded on a trade\u2011date basis with realized and unrealized gains and losses reflected in principal transactions, net in the accompanying statement of operations.", "prior_accession": "0000950170-25-027702", "prior_url": "https://www.sec.gov/Archives/edgar/data/720672/000095017025027702/sf-20241231.htm" }, { "id": "9740f850e6eacd44", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "REGIONS FINANCIAL CORP", "cik": 1281761, "ticker": "RF", "sic_desc": "National commercial banks", "size_tier": "mega", "public_float": 20566150882.0, "form": "10-K", "filed": "2026-02-24", "accession": "0001281761-26-000019", "filing_url": "https://www.sec.gov/Archives/edgar/data/1281761/000128176126000019/0001281761-26-000019-index.htm", "headline": "REGIONS FINANCIAL CORP cited accounting standards ASU 2025-03, ASU 2025-06, ASU 2025-09 for the first time in this filing series", "evidence": { "adopted": [ "2025-03", "2025-06", "2025-09" ], "adoption_year_stated": 2026, "caveat": null, "contexts": [ "January 1, 2026 Regions adopted this guidance as of January 1, 2026 with no material impact. ASU 2025-03 Business Combinations (Topic 805) and Consolidation (Topic 810): Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity This ASU will require entities to consider the factors in Business Combinations (ASC 805) to identify the accounting acquirer when a VIE that is\u2026", "January 1, 2026 Regions adopted this guidance as of January 1, 2026 with no material impact. ASU 2025-06 Intangibles \u2014 Goodwill and Other \u2014 Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software This ASU will clarify and modernize the accounting for costs related to internal-use software by removing all references to project stages and\u2026", "Regions adopted this guidance as of January 1, 2026 with no material impact. ASU 2025-09 Derivatives and Hedging (Topic 815): Hedge Accounting Improvements This update is for the application of hedge accounting under ASC 815 and allows entities to apply hedge accounting to a broader set of highly effective economic hedges." ], "new_standards": [ "2025-03", "2025-05", "2025-06", "2025-07", "2025-08", "2025-09", "2025-11", "2025-12" ], "prior_filed": "2025-02-21", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "January 1, 2026 Regions adopted this guidance as of January 1, 2026 with no material impact. ASU 2025-03 Business Combinations (Topic 805) and Consolidation (Topic 810): Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity This ASU will require entities to consider the factors in Business Combinations (ASC 805) to identify the accounting acquirer when a VIE that is\u2026", "prior_accession": "0001281761-25-000010", "prior_url": "https://www.sec.gov/Archives/edgar/data/1281761/000128176125000010/rf-20241231.htm" }, { "id": "06cd0d009baf07e2", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Organon & Co.", "cik": 1821825, "ticker": "OGN", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 5300000000.0, "form": "10-K", "filed": "2026-02-24", "accession": "0001628280-26-011125", "filing_url": "https://www.sec.gov/Archives/edgar/data/1821825/000162828026011125/0001628280-26-011125-index.htm", "headline": "Organon & Co. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-11-10", "prior_form": "10-K/A", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "We identified material weaknesses in our internal control over financial reporting, which could impact our ability to report our results of operations and financial condition accurately and in a timely manner. In connection with the Audit Committee investigation described in Item 9A. \u201cControls and Procedures\u201d, we identified material weaknesses in our internal control over financial reporting. For a description of these material weaknesses, see \u201cControls and Procedures\u201d in Part II, Item 9A. \u201cControls and\u2026", "prior_accession": "0001104659-25-108693", "prior_url": "https://www.sec.gov/Archives/edgar/data/1821825/000110465925108693/ogn-20241231x10ka.htm" }, { "id": "6e7d3676571c832a", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Navitas Semiconductor Corp", "cik": 1821769, "ticker": "NVTS", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 1177000000.0, "form": "8-K", "filed": "2026-02-24", "accession": "0001104659-26-019220", "filing_url": "https://www.sec.gov/Archives/edgar/data/1821769/000110465926019220/0001104659-26-019220-index.htm", "headline": "Navitas Semiconductor Corp's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "38b0ca8e61405d8d", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "NORTHERN TRUST CORP", "cik": 73124, "ticker": "NTRS", "sic_desc": "State commercial banks", "size_tier": "mega", "public_float": 24100000000.0, "form": "10-K", "filed": "2026-02-24", "accession": "0000073124-26-000016", "filing_url": "https://www.sec.gov/Archives/edgar/data/73124/000007312426000016/0000073124-26-000016-index.htm", "headline": "NORTHERN TRUST CORP cited accounting standard ASU 2023-08 for the first time in this filing series", "evidence": { "adopted": [ "2023-08" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Northern Trust calculates net income applicable to common stock using the two-class method, whereby net income is allocated between common stock and participating securities. 102 2025 ANNUAL REPORT | NORTHERN TRUST CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Note 2 \u2013 Recent Accounting Pronouncements On January 1, 2025, Northern Trust adopted ASU No. 2023-08, \u201cIntangibles\u2014Goodwill and\u2026" ], "new_standards": [ "2023-08", "2025-06" ], "prior_filed": "2025-02-24", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Northern Trust calculates net income applicable to common stock using the two-class method, whereby net income is allocated between common stock and participating securities. 102 2025 ANNUAL REPORT | NORTHERN TRUST CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Note 2 \u2013 Recent Accounting Pronouncements On January 1, 2025, Northern Trust adopted ASU No. 2023-08, \u201cIntangibles\u2014Goodwill and\u2026", "prior_accession": "0000073124-25-000105", "prior_url": "https://www.sec.gov/Archives/edgar/data/73124/000007312425000105/ntrs-20241231.htm" }, { "id": "41a446682364c266", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Marqeta, Inc.", "cik": 1522540, "ticker": "MQ", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 2500000000.0, "form": "10-K", "filed": "2026-02-24", "accession": "0001522540-26-000017", "filing_url": "https://www.sec.gov/Archives/edgar/data/1522540/000152254026000017/0001522540-26-000017-index.htm", "headline": "Marqeta, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-26", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 4, "weakness_days_reported": 1446, "weakness_first_reported": "2022-03-11", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on that assessment, our management has concluded that our internal control over financial reporting was effective as of December 31, 2025. As disclosed in Note 4 \u201cBusiness Combinations\u201d, to the consolidated financial statements, we acquired TransactPay during the year ended December 31, 2025. Pursuant to SEC rules, companies are permitted to exclude acquisitions from their assessment of the effectiveness of internal control over financial reporting for the fiscal year in which the acquisition occurs.\u2026", "prior_accession": "0001628280-25-008232", "prior_url": "https://www.sec.gov/Archives/edgar/data/1522540/000162828025008232/mq-20241231.htm" }, { "id": "203ab4ee43b41596", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "MOHAWK INDUSTRIES INC", "cik": 851968, "ticker": "MHK", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 5929955045.0, "form": "10-K", "filed": "2026-02-24", "accession": "0000851968-26-000011", "filing_url": "https://www.sec.gov/Archives/edgar/data/851968/000085196826000011/0000851968-26-000011-index.htm", "headline": "MOHAWK INDUSTRIES INC cited accounting standard ASU 2020-06 for the first time in this filing series", "evidence": { "adopted": [ "2020-06" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Early adoption is permitted for all entities that have adopted the amendments in ASU 2020-06, and reporting entities can choose either a prospective or retrospective transition approach." ], "new_standards": [ "2020-06", "2025-05", "2025-06" ], "prior_filed": "2025-02-20", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Early adoption is permitted for all entities that have adopted the amendments in ASU 2020-06, and reporting entities can choose either a prospective or retrospective transition approach.", "prior_accession": "0000851968-25-000023", "prior_url": "https://www.sec.gov/Archives/edgar/data/851968/000085196825000023/mhk-20241231.htm" }, { "id": "44ad4d91ba6b1c96", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Jumia Technologies AG", "cik": 1756708, "ticker": "JMIA", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-02-24", "accession": "0001756708-26-000015", "filing_url": "https://www.sec.gov/Archives/edgar/data/1756708/000175670826000015/0001756708-26-000015-index.htm", "headline": "Jumia Technologies AG reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-07", "prior_form": "20-F", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 4, "weakness_days_reported": 1397, "weakness_first_reported": "2022-04-29", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on the COSO criteria. We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (\u201cPCAOB\u201d), the consolidated statements of financial position of the Company as of December 31, 2025 and 2024, the related consolidated statements of operations and comprehensive income (loss), consolidated statements of changes\u2026", "prior_accession": "0001756708-25-000018", "prior_url": "https://www.sec.gov/Archives/edgar/data/1756708/000175670825000018/jmia-20241231.htm" }, { "id": "a4422ffe4a79a1af", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Jiuzi Holdings, Inc.", "cik": 1816172, "ticker": "JZXN", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-02-24", "accession": "0001213900-26-019888", "filing_url": "https://www.sec.gov/Archives/edgar/data/1816172/000121390026019888/0001213900-26-019888-index.htm", "headline": "Jiuzi Holdings, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-09-24", "prior_form": "20-F/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Explanatory Paragraph - Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As described in Note 2 to the consolidated financial statements, the Company has accumulated deficits of US$88.0M in 2025, and loss from operations of US$10.2M in 2025. These factors raise substantial doubts about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters are described in Note 2. The consolidated financial statements do not include any adjustments that might result from\u2026", "prior_accession": "0001213900-25-091176", "prior_url": "https://www.sec.gov/Archives/edgar/data/1816172/000121390025091176/ea0258353-20fa3_jiuzihold.htm" }, { "id": "9d9dcb45bc0d23b5", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Innovex International, Inc.", "cik": 1042893, "ticker": "INVX", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 624200000.0, "form": "10-K", "filed": "2026-02-24", "accession": "0001193125-26-067228", "filing_url": "https://www.sec.gov/Archives/edgar/data/1042893/000119312526067228/0001193125-26-067228-index.htm", "headline": "Innovex International, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-03", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 358, "weakness_first_reported": "2025-03-03", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of the Company as of December 31, 2025 and 2024, and the results of its operations and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America. Also in our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on\u2026", "prior_accession": "0000950170-25-031003", "prior_url": "https://www.sec.gov/Archives/edgar/data/1042893/000095017025031003/invx-20241231.htm" }, { "id": "ae1e4c595b15469f", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "INSULET CORP", "cik": 1145197, "ticker": "", "sic_desc": "Medical instruments", "size_tier": "mega", "public_float": 22100000000.0, "form": "8-K/A", "filed": "2026-02-24", "accession": "0001145197-26-000033", "filing_url": "https://www.sec.gov/Archives/edgar/data/1145197/000114519726000033/0001145197-26-000033-index.htm", "headline": "INSULET CORP reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "dedab0e67f5b3c96", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "INNOVATIVE INDUSTRIAL PROPERTIES INC", "cik": 1677576, "ticker": "IIPR", "sic_desc": "Real estate", "size_tier": "large", "public_float": 3000000000.0, "form": "10-K", "filed": "2026-02-24", "accession": "0001677576-26-000001", "filing_url": "https://www.sec.gov/Archives/edgar/data/1677576/000167757626000001/0001677576-26-000001-index.htm", "headline": "INNOVATIVE INDUSTRIAL PROPERTIES INC disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-02-21", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern Uncertainty The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the consolidated financial statements, the Company has a significant outstanding debt obligation that matures within one year of the issuance date of the consolidated financial statements that raises substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to this matter are also described in Note 2. The consolidated financial statements do not include any adjustments that\u2026", "prior_accession": "0001558370-25-001322", "prior_url": "https://www.sec.gov/Archives/edgar/data/1677576/000155837025001322/iipr-20241231x10k.htm" }, { "id": "32bd3e8b7bf6f229", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "HENRY SCHEIN INC", "cik": 1000228, "ticker": "HSIC", "sic_desc": "Wholesale trade", "size_tier": "large", "public_float": 8885457000.0, "form": "10-K", "filed": "2026-02-24", "accession": "0001000228-26-000013", "filing_url": "https://www.sec.gov/Archives/edgar/data/1000228/000100022826000013/0001000228-26-000013-index.htm", "headline": "HENRY SCHEIN INC cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "During the year ended December 28, 2024, we adopted ASU 2023-07, \u201c Segment Reporting (Topic 280): Improvements to Reportable Segments \u201d (\u201cTopic 280\u201d), which aims to improve financial reporting by requiring disclosure of incremental segment information on an annual and interim basis for all public entities to enable investors to develop more decision-useful financial analyses." ], "new_standards": [ "2023-07", "2025-05", "2025-06", "2025-09", "2025-10", "2025-11" ], "prior_filed": "2025-02-25", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "During the year ended December 28, 2024, we adopted ASU 2023-07, \u201c Segment Reporting (Topic 280): Improvements to Reportable Segments \u201d (\u201cTopic 280\u201d), which aims to improve financial reporting by requiring disclosure of incremental segment information on an annual and interim basis for all public entities to enable investors to develop more decision-useful financial analyses.", "prior_accession": "0001000228-25-000014", "prior_url": "https://www.sec.gov/Archives/edgar/data/1000228/000100022825000014/hsic-20241228.htm" }, { "id": "bb1aae3452de3805", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "First Watch Restaurant Group, Inc.", "cik": 1789940, "ticker": "FWRG", "sic_desc": "Restaurants", "size_tier": "large", "public_float": 733400000.0, "form": "8-K", "filed": "2026-02-24", "accession": "0001789940-26-000013", "filing_url": "https://www.sec.gov/Archives/edgar/data/1789940/000178994026000013/0001789940-26-000013-index.htm", "headline": "First Watch Restaurant Group, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1b0dbccaae04b02a", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "ENVIRI Corp", "cik": 45876, "ticker": "", "sic_desc": "Services", "size_tier": "mid", "public_float": 658406743.0, "form": "10-K", "filed": "2026-02-24", "accession": "0000045876-26-000010", "filing_url": "https://www.sec.gov/Archives/edgar/data/45876/000004587626000010/0000045876-26-000010-index.htm", "headline": "ENVIRI Corp cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "\u2026 ternational 7,609 (4,786) 3,510 Total deferred income tax expense 1,244 (11,771) 7,775 Total income tax expense (benefit) from continuing operations $ 22,986 $ 16,834 $ 34,530 Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures, as described in Note 2, Recently Adopted and Recently Issued Accounting Standards, cash paid for income taxes, net of refunds, during the year ended\u2026" ], "new_standards": [ "2023-09" ], "prior_filed": "2025-02-20", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "\u2026 ternational 7,609 (4,786) 3,510 Total deferred income tax expense 1,244 (11,771) 7,775 Total income tax expense (benefit) from continuing operations $ 22,986 $ 16,834 $ 34,530 Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures, as described in Note 2, Recently Adopted and Recently Issued Accounting Standards, cash paid for income taxes, net of refunds, during the year ended\u2026", "prior_accession": "0000045876-25-000018", "prior_url": "https://www.sec.gov/Archives/edgar/data/45876/000004587625000018/nvri-20241231.htm" }, { "id": "993eee91fb21cdb4", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "DigitalOcean Holdings, Inc.", "cik": 1582961, "ticker": "DOCN", "sic_desc": "Computer services", "size_tier": "large", "public_float": 3120000000.0, "form": "10-K", "filed": "2026-02-24", "accession": "0001582961-26-000019", "filing_url": "https://www.sec.gov/Archives/edgar/data/1582961/000158296126000019/0001582961-26-000019-index.htm", "headline": "DigitalOcean Holdings, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-25", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 928, "weakness_first_reported": "2023-08-11", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our management conducted an evaluation of the effectiveness of our internal control over financial reporting as of December 31, 2025 based on the criteria established in Internal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on the results of its evaluation, management concluded that our internal control over financial reporting was effective as of December 31, 2025. The effectiveness of our internal control over financial reporting as\u2026", "prior_accession": "0001582961-25-000035", "prior_url": "https://www.sec.gov/Archives/edgar/data/1582961/000158296125000035/docn-20241231.htm" }, { "id": "21dcf6459f1723dc", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "DigitalOcean Holdings, Inc.", "cik": 1582961, "ticker": "DOCN", "sic_desc": "Computer services", "size_tier": "large", "public_float": 3120000000.0, "form": "10-K", "filed": "2026-02-24", "accession": "0001582961-26-000019", "filing_url": "https://www.sec.gov/Archives/edgar/data/1582961/000158296126000019/0001582961-26-000019-index.htm", "headline": "DigitalOcean Holdings, Inc. cited accounting standard ASU 2020-06 for the first time in this filing series", "evidence": { "adopted": [ "2020-06" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Early adoption is permitted as of the beginning of a reporting period if an entity has also adopted ASU 2020-06 for that period." ], "new_standards": [ "2020-06", "2024-04", "2025-05", "2025-06", "2025-11" ], "prior_filed": "2025-02-25", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Early adoption is permitted as of the beginning of a reporting period if an entity has also adopted ASU 2020-06 for that period.", "prior_accession": "0001582961-25-000035", "prior_url": "https://www.sec.gov/Archives/edgar/data/1582961/000158296125000035/docn-20241231.htm" }, { "id": "e86064abafa588da", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Clearway Energy, Inc.", "cik": 1567683, "ticker": "CWEN", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 2789000000.0, "form": "10-K", "filed": "2026-02-24", "accession": "0001628280-26-010952", "filing_url": "https://www.sec.gov/Archives/edgar/data/1567683/000162828026010952/0001628280-26-010952-index.htm", "headline": "Clearway Energy, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-02-25", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In addition, the Company may need to take additional measures to address the material weakness or modify the planned remediation steps, and the Company cannot be certain that the measures it has taken, and expect to take, to improve its internal controls will be sufficient to address the issues identified, to ensure that its internal controls are effective or to ensure that the identified material weakness will not result in a material misstatement of the Company\u2019s consolidated financial statements. Moreover, the\u2026", "prior_accession": "0001567683-25-000007", "prior_url": "https://www.sec.gov/Archives/edgar/data/1567683/000156768325000007/cwen-20241231.htm" }, { "id": "85016fd12be6530d", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Clearway Energy LLC", "cik": 1637757, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-02-24", "accession": "0001637757-26-000001", "filing_url": "https://www.sec.gov/Archives/edgar/data/1637757/000163775726000001/0001637757-26-000001-index.htm", "headline": "Clearway Energy LLC reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-02-25", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In addition, the Company may need to take additional measures to address the material weakness or modify the planned remediation steps, and the Company cannot be certain that the measures it has taken, and expect to take, to improve its internal controls will be sufficient to address the issues identified, to ensure that its internal controls are effective or to ensure that the identified material weakness will not result in a material misstatement of the Company\u2019s consolidated financial statements. Moreover, the\u2026", "prior_accession": "0001637757-25-000004", "prior_url": "https://www.sec.gov/Archives/edgar/data/1637757/000163775725000004/cwen-20241231.htm" }, { "id": "193c3e6d6f400454", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Chemours Co", "cik": 1627223, "ticker": "CC", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 3400000000.0, "form": "10-K", "filed": "2026-02-24", "accession": "0001193125-26-065201", "filing_url": "https://www.sec.gov/Archives/edgar/data/1627223/000119312526065201/0001193125-26-065201-index.htm", "headline": "Chemours Co reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-18", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 699, "weakness_first_reported": "2024-03-27", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Also in our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control - Integrated Framework (2013) issued by the COSO. Basis for Opinions The Company's management is responsible for these consolidated fina\u2026", "prior_accession": "0000950170-25-021787", "prior_url": "https://www.sec.gov/Archives/edgar/data/1627223/000095017025021787/cc-20241231.htm" }, { "id": "3c48afa26f9942b4", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Cardiff Oncology, Inc.", "cik": 1213037, "ticker": "CRDF", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 205395570.0, "form": "10-K", "filed": "2026-02-24", "accession": "0001193125-26-067464", "filing_url": "https://www.sec.gov/Archives/edgar/data/1213037/000119312526067464/0001193125-26-067464-index.htm", "headline": "Cardiff Oncology, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-02-27", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern Uncertainty The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company has suffered recurring losses from operations and has negative operating cash flows that raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These financial\u2026", "prior_accession": "0000950170-25-028992", "prior_url": "https://www.sec.gov/Archives/edgar/data/1213037/000095017025028992/crdf-20241231.htm" }, { "id": "44ba7e02b0cd63cb", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "CONSTELLATION ENERGY GENERATION LLC", "cik": 1168165, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-02-24", "accession": "0001868275-26-000032", "filing_url": "https://www.sec.gov/Archives/edgar/data/1168165/000186827526000032/0001868275-26-000032-index.htm", "headline": "CONSTELLATION ENERGY GENERATION LLC changed its revenue recognition disclosure", "evidence": { "new_language": [ "In such cases, we estimate the total consideration expected to be received over the term of the contract net of the constraint and allocate the expected consideration to the performance obligations in the contract such that revenue is recognized ratably over the term of the entire contract as the performance\u2026", "(b)The method recognizes revenue based on the various inputs used to satisfy the performance obligation, such as costs incurred and total labor hours expended." ], "prior_filed": "2025-02-18", "prior_form": "10-K", "similarity": 0.294, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "In such cases, we estimate the total consideration expected to be received over the term of the contract net of the constraint and allocate the expected consideration to the performance obligations in the contract such that revenue is recognized ratably over the term of the entire contract as the performance\u2026", "prior_accession": "0001868275-25-000023", "prior_url": "https://www.sec.gov/Archives/edgar/data/1168165/000186827525000023/ceg-20241231.htm" }, { "id": "0a17beb0a9e91b38", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Business First Bancshares, Inc.", "cik": 1624322, "ticker": "BFST", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 697900000.0, "form": "8-K", "filed": "2026-02-24", "accession": "0001437749-26-005359", "filing_url": "https://www.sec.gov/Archives/edgar/data/1624322/000143774926005359/0001437749-26-005359-index.htm", "headline": "Business First Bancshares, Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "79cd333e930257d3", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "BridgeBio Pharma, Inc.", "cik": 1743881, "ticker": "BBIO", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 7300000000.0, "form": "10-K", "filed": "2026-02-24", "accession": "0001743881-26-000009", "filing_url": "https://www.sec.gov/Archives/edgar/data/1743881/000174388126000009/0001743881-26-000009-index.htm", "headline": "BridgeBio Pharma, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-02-20", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0000950170-25-024119", "prior_url": "https://www.sec.gov/Archives/edgar/data/1743881/000095017025024119/bbio-20241231.htm" }, { "id": "a457a3d58c30a7f8", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Bank of Marin Bancorp", "cik": 1403475, "ticker": "", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 349000000.0, "form": "8-K", "filed": "2026-02-24", "accession": "0001403475-26-000011", "filing_url": "https://www.sec.gov/Archives/edgar/data/1403475/000140347526000011/0001403475-26-000011-index.htm", "headline": "Bank of Marin Bancorp said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "04bdbd2fcbe76478", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "BEL FUSE INC /NJ", "cik": 729580, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1200000000.0, "form": "8-K/A", "filed": "2026-02-24", "accession": "0001437749-26-005358", "filing_url": "https://www.sec.gov/Archives/edgar/data/729580/000143774926005358/0001437749-26-005358-index.htm", "headline": "BEL FUSE INC /NJ reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f2e1de2f4e8b3ac6", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Atomera Inc", "cik": 1420520, "ticker": "ATOM", "sic_desc": "Semiconductors", "size_tier": "mid", "public_float": 150140617.0, "form": "10-K", "filed": "2026-02-24", "accession": "0001683168-26-001291", "filing_url": "https://www.sec.gov/Archives/edgar/data/1420520/000168316826001291/0001683168-26-001291-index.htm", "headline": "Atomera Inc reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-04", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 357, "weakness_first_reported": "2025-03-04", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our management has assessed the effectiveness of our internal controls over financial reporting (\u201cICFR\u201d) as of December 31, 2025 based on the framework established in Internal Control - Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 Framework) (\u201cCOSO\u201d). Based on this assessment, management has concluded that our internal control over financial reporting was effective , at the reasonable assurance level as of December 31, 2025. 53 This report does not\u2026", "prior_accession": "0001683168-25-001330", "prior_url": "https://www.sec.gov/Archives/edgar/data/1420520/000168316825001330/atomera_i10k-123124.htm" }, { "id": "616b2a7fe97c6489", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Atlas Energy Solutions Inc.", "cik": 1984060, "ticker": "AESI", "sic_desc": "Mining", "size_tier": "large", "public_float": 1500000000.0, "form": "10-K", "filed": "2026-02-24", "accession": "0001193125-26-067145", "filing_url": "https://www.sec.gov/Archives/edgar/data/1984060/000119312526067145/0001193125-26-067145-index.htm", "headline": "Atlas Energy Solutions Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-25", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 364, "weakness_first_reported": "2025-02-25", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, Atlas Energy Solutions Inc. (the Company) maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on the COSO criteria. As indicated in the accompanying Management\u2019s Annual Report on Internal Control over Financial Reporting, management\u2019s assessment of and conclusion on the effectiveness of internal control over financial reporting did not include the internal controls of Moser, which is included in the 2025 consolidated financial\u2026", "prior_accession": "0000950170-25-026740", "prior_url": "https://www.sec.gov/Archives/edgar/data/1984060/000095017025026740/aesi-20241231.htm" }, { "id": "fc1dd82d642fa408", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Atlantic Union Bankshares Corp", "cik": 883948, "ticker": "AUB", "sic_desc": "State commercial banks", "size_tier": "large", "public_float": 4392659315.0, "form": "8-K", "filed": "2026-02-24", "accession": "0001104659-26-018812", "filing_url": "https://www.sec.gov/Archives/edgar/data/883948/000110465926018812/0001104659-26-018812-index.htm", "headline": "Atlantic Union Bankshares Corp's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "81c2875c4dd64933", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Annovis Bio, Inc.", "cik": 1477845, "ticker": "ANVS", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 51312050.0, "form": "UPLOAD", "filed": "2026-02-24", "accession": "0000000000-25-009555", "filing_url": "https://www.sec.gov/Archives/edgar/data/1477845/000000000025009555/0000000000-25-009555-index.htm", "headline": "SEC staff questioned Annovis Bio, Inc.'s accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-04", "published_on_edgar": "2026-02-24", "reviewing": "Annovis Bio, Inc. Form 10-K for the fiscal year ended December 31, 2024 Filed March 21, 2025 File No. 001-39202 Dear Maria Maccecchini: We have limited our revi", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A" ], "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." }, "quote": "We note your statement on page 82 that you \"track and record information regarding external research and development expenses for each study or trial that we conduct.\" However, you have not provided such a breakout on page 83, nor have you quantified, in the accompanying explanation, the changes in the several factors identified as having contributed to the consolidated change. Given research and development (R&D)\u2026", "prior_accession": "", "prior_url": "" }, { "id": "95065f020b98fc63", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "AbCellera Biologics Inc.", "cik": 1703057, "ticker": "ABCL", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 789227743.0, "form": "10-K", "filed": "2026-02-24", "accession": "0001703057-26-000012", "filing_url": "https://www.sec.gov/Archives/edgar/data/1703057/000170305726000012/0001703057-26-000012-index.htm", "headline": "AbCellera Biologics Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "We adopted ASU 2023-09 prospectively." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-02-27", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "We adopted ASU 2023-09 prospectively.", "prior_accession": "0001628280-25-008689", "prior_url": "https://www.sec.gov/Archives/edgar/data/1703057/000162828025008689/abcl-20241231.htm" }, { "id": "4bfa1dfd32f8b77b", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "AVANOS MEDICAL, INC.", "cik": 1606498, "ticker": "AVNS", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 907273471.0, "form": "10-K", "filed": "2026-02-24", "accession": "0001606498-26-000004", "filing_url": "https://www.sec.gov/Archives/edgar/data/1606498/000160649826000004/0001606498-26-000004-index.htm", "headline": "AVANOS MEDICAL, INC. cited accounting standard ASU 2021-08 for the first time in this filing series", "evidence": { "adopted": [ "2021-08" ], "adoption_year_stated": 2023, "caveat": "The filing states this standard was adopted in 2023, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "Effective January 1, 2023, we adopted ASU No. 2021-08, Business Combinations: Accounting for Contract Assets and Contract Liabilities from Contracts with Customers." ], "new_standards": [ "2021-08", "2025-05", "2025-06", "2025-09" ], "prior_filed": "2025-02-26", "prior_form": "10-K", "restates_existing_policy": true, "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." }, "quote": "Effective January 1, 2023, we adopted ASU No. 2021-08, Business Combinations: Accounting for Contract Assets and Contract Liabilities from Contracts with Customers.", "prior_accession": "0001606498-25-000024", "prior_url": "https://www.sec.gov/Archives/edgar/data/1606498/000160649825000024/avns-20241231.htm" }, { "id": "f9175da4ef244fe2", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "ARTELO BIOSCIENCES, INC.", "cik": 1621221, "ticker": "ARTL", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 9288602.0, "form": "10-K", "filed": "2026-02-24", "accession": "0001640334-26-000368", "filing_url": "https://www.sec.gov/Archives/edgar/data/1621221/000164033426000368/0001640334-26-000368-index.htm", "headline": "ARTELO BIOSCIENCES, INC. cited accounting standard ASU 2023-08 for the first time in this filing series", "evidence": { "adopted": [ "2023-08" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "New Accounting Standard Adopted During the year ended December 31, 2025, the Company adopted ASU 2023-08, Intangibles-Goodwill and Other-Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets (\u201cASU 2023-08\u201d)." ], "new_standards": [ "2023-08" ], "prior_filed": "2025-03-03", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "New Accounting Standard Adopted During the year ended December 31, 2025, the Company adopted ASU 2023-08, Intangibles-Goodwill and Other-Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets (\u201cASU 2023-08\u201d).", "prior_accession": "0001640334-25-000335", "prior_url": "https://www.sec.gov/Archives/edgar/data/1621221/000164033425000335/artl_10k.htm" }, { "id": "9c351a63312f8889", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Westlake Chemical Partners LP", "cik": 1604665, "ticker": "WLKP", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 434900000.0, "form": "8-K", "filed": "2026-02-23", "accession": "0001193125-26-064229", "filing_url": "https://www.sec.gov/Archives/edgar/data/1604665/000119312526064229/0001193125-26-064229-index.htm", "headline": "Westlake Chemical Partners LP's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1d068034c74c9291", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "WESTLAKE CORP", "cik": 1262823, "ticker": "WLK", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 4900000000.0, "form": "8-K", "filed": "2026-02-23", "accession": "0001193125-26-064221", "filing_url": "https://www.sec.gov/Archives/edgar/data/1262823/000119312526064221/0001193125-26-064221-index.htm", "headline": "WESTLAKE CORP's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3d4345d77217a361", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Vir Biotechnology, Inc.", "cik": 1706431, "ticker": "VIR", "sic_desc": "Biological products", "size_tier": "large", "public_float": 745600000.0, "form": "10-K", "filed": "2026-02-23", "accession": "0001628280-26-010749", "filing_url": "https://www.sec.gov/Archives/edgar/data/1706431/000162828026010749/0001628280-26-010749-index.htm", "headline": "Vir Biotechnology, Inc. cited accounting standard ASU 2023-06 for the first time in this filing series", "evidence": { "adopted": [ "2023-06" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company adopted ASU 2023-06 in this Annual Report on Form 10-K on a prospective basis." ], "new_standards": [ "2023-06", "2025-06", "2025-07" ], "prior_filed": "2025-02-27", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-06 in this Annual Report on Form 10-K on a prospective basis.", "prior_accession": "0001628280-25-008245", "prior_url": "https://www.sec.gov/Archives/edgar/data/1706431/000162828025008245/vir-20241231.htm" }, { "id": "4837acd8bfaffc30", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "V2X, Inc.", "cik": 1601548, "ticker": "VVX", "sic_desc": "Services", "size_tier": "large", "public_float": 701960177.0, "form": "10-K", "filed": "2026-02-23", "accession": "0001601548-26-000015", "filing_url": "https://www.sec.gov/Archives/edgar/data/1601548/000160154826000015/0001601548-26-000015-index.htm", "headline": "V2X, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-24", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 720, "weakness_first_reported": "2024-03-05", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Opinion on the Internal Control Over Financial Reporting We have audited V2X, Inc.'s (the Company) internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control\u2014Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission in 2013. In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal\u2026", "prior_accession": "0001601548-25-000009", "prior_url": "https://www.sec.gov/Archives/edgar/data/1601548/000160154825000009/vec-20241231.htm" }, { "id": "17b0b59f6ec64cfd", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Ultra Clean Holdings, Inc.", "cik": 1275014, "ticker": "UCTT", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 2169400000.0, "form": "10-K", "filed": "2026-02-23", "accession": "0001628280-26-010744", "filing_url": "https://www.sec.gov/Archives/edgar/data/1275014/000162828026010744/0001628280-26-010744-index.htm", "headline": "Ultra Clean Holdings, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-25", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 1091, "weakness_first_reported": "2023-02-28", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management of the Company has assessed the effectiveness of the Company\u2019s internal control over financial reporting as of December 26, 2025 using the criteria described in Internal Control \u2013 Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Based on this evaluation, management concluded that the Company\u2019s internal control over financial reporting was effective as of December 26, 2025. The effectiveness of the Company\u2019s internal control over financial\u2026", "prior_accession": "0001628280-25-007865", "prior_url": "https://www.sec.gov/Archives/edgar/data/1275014/000162828025007865/uctt-20241227.htm" }, { "id": "dc957a031e6a5624", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "UNIVEST FINANCIAL Corp", "cik": 102212, "ticker": "UVSP", "sic_desc": "State commercial banks", "size_tier": "large", "public_float": 852602670.0, "form": "10-K", "filed": "2026-02-23", "accession": "0000102212-26-000012", "filing_url": "https://www.sec.gov/Archives/edgar/data/102212/000010221226000012/0000102212-26-000012-index.htm", "headline": "UNIVEST FINANCIAL Corp changed its revenue recognition disclosure", "evidence": { "new_language": [ "The Corporation's revenue is the sum of net interest income and noninterest income.", "The Corporation provides services to customers which have related performance obligations that are completed to recognize revenue.", "The Corporation's revenues are generally recognized either immediately upon the completion of the services or over time as the services are performed." ], "prior_filed": "2025-02-24", "prior_form": "10-K", "similarity": 0.001, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "The Corporation's revenue is the sum of net interest income and noninterest income.", "prior_accession": "0000102212-25-000006", "prior_url": "https://www.sec.gov/Archives/edgar/data/102212/000010221225000006/uvsp-20241231.htm" }, { "id": "ac46b90a38694cd8", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Oric Pharmaceuticals, Inc.", "cik": 1796280, "ticker": "ORIC", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 862400000.0, "form": "10-K", "filed": "2026-02-23", "accession": "0001193125-26-064005", "filing_url": "https://www.sec.gov/Archives/edgar/data/1796280/000119312526064005/0001193125-26-064005-index.htm", "headline": "Oric Pharmaceuticals, Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "In accordance with the recently and prospectively adopted ASU 2023-09, Improvements to Income Tax Disclosures, significant components of the Company\u2019s provision for income taxes and income taxes computed using the U." ], "new_standards": [ "2023-09", "2024-03", "2025-01" ], "prior_filed": "2025-02-18", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "In accordance with the recently and prospectively adopted ASU 2023-09, Improvements to Income Tax Disclosures, significant components of the Company\u2019s provision for income taxes and income taxes computed using the U.", "prior_accession": "0000950170-25-022273", "prior_url": "https://www.sec.gov/Archives/edgar/data/1796280/000095017025022273/oric-20241231.htm" }, { "id": "aadbece15b6cb049", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "MATTEL INC /DE/", "cik": 63276, "ticker": "MAT", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 6314108780.0, "form": "10-K", "filed": "2026-02-23", "accession": "0001628280-26-010716", "filing_url": "https://www.sec.gov/Archives/edgar/data/63276/000162828026010716/0001628280-26-010716-index.htm", "headline": "MATTEL INC /DE/ reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-26", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 710, "weakness_first_reported": "2024-03-15", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Also in our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control - Integrated Framework (2013) issued by the COSO. Basis for Opinions The Company's management is responsible for these consolidated financial statements, for maintaining effective internal control over financial reporting, and for its assessment of the effectiveness of internal control over financial reporting, included\u2026", "prior_accession": "0001628280-25-007887", "prior_url": "https://www.sec.gov/Archives/edgar/data/63276/000162828025007887/mat-20241231.htm" }, { "id": "991527969727794f", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Ivanhoe Electric Inc.", "cik": 1879016, "ticker": "IE", "sic_desc": "Mining", "size_tier": "large", "public_float": 1000000000.0, "form": "10-K", "filed": "2026-02-23", "accession": "0001879016-26-000005", "filing_url": "https://www.sec.gov/Archives/edgar/data/1879016/000187901626000005/0001879016-26-000005-index.htm", "headline": "Ivanhoe Electric Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "Recently adopted accounting standards and recent accounting pronouncements: Income taxes: The Company adopted ASU 2023-09 on January 1, 2025 and is required to disclose specific categories in the rate reconciliation if quantitative thresholds are met." ], "new_standards": [ "2023-09", "2024-03" ], "prior_filed": "2025-02-28", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "Recently adopted accounting standards and recent accounting pronouncements: Income taxes: The Company adopted ASU 2023-09 on January 1, 2025 and is required to disclose specific categories in the rate reconciliation if quantitative thresholds are met.", "prior_accession": "0001879016-25-000006", "prior_url": "https://www.sec.gov/Archives/edgar/data/1879016/000187901625000006/ie-20241231.htm" }, { "id": "855fdd865e0cf497", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Healthcare Realty Trust Inc", "cik": 1360604, "ticker": "", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 5955657463.0, "form": "8-K", "filed": "2026-02-23", "accession": "0001360604-26-000022", "filing_url": "https://www.sec.gov/Archives/edgar/data/1360604/000136060426000022/0001360604-26-000022-index.htm", "headline": "Healthcare Realty Trust Inc reported a change in its independent accounting firm", "evidence": { "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "82a314f71f82ea15", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "GeneDx Holdings Corp.", "cik": 1818331, "ticker": "WGS", "sic_desc": "Services", "size_tier": "large", "public_float": 1660000000.0, "form": "10-K", "filed": "2026-02-23", "accession": "0001818331-26-000015", "filing_url": "https://www.sec.gov/Archives/edgar/data/1818331/000181833126000015/0001818331-26-000015-index.htm", "headline": "GeneDx Holdings Corp. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-02-20", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Item 9A. Controls and Procedures, we identified a material weakness in internal control related to deficiencies in the design and operating effectiveness of IT general controls related to segregation of duties in the program change management process for a single IT system that supports certain aspects of our revenue processes as of December 31, 2025. As a result, certain automated controls and business process controls related to recording revenue that are dependent on the affected IT system or the information\u2026", "prior_accession": "0001818331-25-000021", "prior_url": "https://www.sec.gov/Archives/edgar/data/1818331/000181833125000021/wgs-20241231.htm" }, { "id": "6315777dc54471da", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Carlyle Secured Lending, Inc.", "cik": 1544206, "ticker": "CGBD", "sic_desc": "", "size_tier": "large", "public_float": 947175156.0, "form": "8-K", "filed": "2026-02-23", "accession": "0001193125-26-061726", "filing_url": "https://www.sec.gov/Archives/edgar/data/1544206/000119312526061726/0001193125-26-061726-index.htm", "headline": "Carlyle Secured Lending, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ac801abe5f0ac743", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Carlyle Credit Solutions, Inc.", "cik": 1702510, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-02-23", "accession": "0001193125-26-061729", "filing_url": "https://www.sec.gov/Archives/edgar/data/1702510/000119312526061729/0001193125-26-061729-index.htm", "headline": "Carlyle Credit Solutions, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ec7df6ce556ad686", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CENTERPOINT ENERGY HOUSTON ELECTRIC LLC", "cik": 48732, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-02-23", "accession": "0001130310-26-000013", "filing_url": "https://www.sec.gov/Archives/edgar/data/48732/000113031026000013/0001130310-26-000013-index.htm", "headline": "CENTERPOINT ENERGY HOUSTON ELECTRIC LLC's Chief Accounting Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a9955966cd6533c8", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "BV Financial, Inc.", "cik": 1302387, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 135627781.0, "form": "8-K", "filed": "2026-02-23", "accession": "0001193125-26-064120", "filing_url": "https://www.sec.gov/Archives/edgar/data/1302387/000119312526064120/0001193125-26-064120-index.htm", "headline": "BV Financial, Inc. dismissed Forvis and engaged Crowe", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Forvis", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Crowe", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "11e3508e83128a49", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "BARNWELL INDUSTRIES INC", "cik": 10048, "ticker": "BRN", "sic_desc": "Mining", "size_tier": "small", "public_float": 8474000.0, "form": "10-Q", "filed": "2026-02-23", "accession": "0001628280-26-010708", "filing_url": "https://www.sec.gov/Archives/edgar/data/10048/000162828026010708/0001628280-26-010708-index.htm", "headline": "BARNWELL INDUSTRIES INC no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-08-13", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0000010048-25-000025", "prior_url": "https://www.sec.gov/Archives/edgar/data/10048/000001004825000025/brn-20250630.htm" }, { "id": "aaa1a895c4a5b21b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AeroVironment Inc", "cik": 1368622, "ticker": "AVAV", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 18333500000.0, "form": "8-K", "filed": "2026-02-23", "accession": "0001104659-26-018593", "filing_url": "https://www.sec.gov/Archives/edgar/data/1368622/000110465926018593/0001104659-26-018593-index.htm", "headline": "AeroVironment Inc's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "96403030406ac1d4", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Wheeler Real Estate Investment Trust, Inc.", "cik": 1527541, "ticker": "WHLR", "sic_desc": "Real estate investment trusts", "size_tier": "small", "public_float": 4414166.0, "form": "8-K", "filed": "2026-02-20", "accession": "0001527541-26-000034", "filing_url": "https://www.sec.gov/Archives/edgar/data/1527541/000152754126000034/0001527541-26-000034-index.htm", "headline": "Wheeler Real Estate Investment Trust, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9a9547c319ad247a", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "WEIS MARKETS INC", "cik": 105418, "ticker": "", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 682000000.0, "form": "8-K", "filed": "2026-02-20", "accession": "0000105418-26-000009", "filing_url": "https://www.sec.gov/Archives/edgar/data/105418/000010541826000009/0000105418-26-000009-index.htm", "headline": "WEIS MARKETS INC said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a3081c84dd12fae6", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Verses AI Inc.", "cik": 1879001, "ticker": "VRSSF", "sic_desc": "Computer services", "size_tier": "small", "public_float": 5300000.0, "form": "10-Q", "filed": "2026-02-20", "accession": "0001493152-26-007628", "filing_url": "https://www.sec.gov/Archives/edgar/data/1879001/000149315226007628/0001493152-26-007628-index.htm", "headline": "Verses AI Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-11-14", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Going concern The assessment of the Company\u2019s ability to continue as a going concern. The determination that the Company will be able to continue as a going concern is subject to critical judgments of management with respect to assumptions surrounding the short and long-term operating budget and financing activities. Should these judgments prove to be inaccurate, management\u2019s continued use of the going concern assumption may be inappropriate. - 51 - JOBS Act On April 5, 2012, the Jumpstart Our Business Startups Act of 2012 (the \u201cJOBS Act\u201d) was enacted. Section 107 of the JOBS Act provides\u2026", "prior_accession": "0001493152-25-022425", "prior_url": "https://www.sec.gov/Archives/edgar/data/1879001/000149315225022425/form10-q.htm" }, { "id": "16d26bfbeda85c6d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Skye Bioscience, Inc.", "cik": 1516551, "ticker": "SKYE", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 224823935.0, "form": "8-K", "filed": "2026-02-20", "accession": "0001628280-26-010186", "filing_url": "https://www.sec.gov/Archives/edgar/data/1516551/000162828026010186/0001628280-26-010186-index.htm", "headline": "Skye Bioscience, Inc.'s Chief Financial Officer departed, with the filing citing for cause", "evidence": { "adverse_language": "for cause", "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a7580f00e7dd6ad5", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "REINSURANCE GROUP OF AMERICA INC", "cik": 898174, "ticker": "RGA", "sic_desc": "Life insurance", "size_tier": "mega", "public_float": 13500000000.0, "form": "10-K", "filed": "2026-02-20", "accession": "0000898174-26-000006", "filing_url": "https://www.sec.gov/Archives/edgar/data/898174/000089817426000006/0000898174-26-000006-index.htm", "headline": "REINSURANCE GROUP OF AMERICA INC cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09 \u201cIncome Taxes (Topic 740): Improvements to Income Tax Disclosures\u201d on a prospective basis beginning with the year ended December 31, 2025." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-02-21", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09 \u201cIncome Taxes (Topic 740): Improvements to Income Tax Disclosures\u201d on a prospective basis beginning with the year ended December 31, 2025.", "prior_accession": "0000898174-25-000027", "prior_url": "https://www.sec.gov/Archives/edgar/data/898174/000089817425000027/rga-20241231.htm" }, { "id": "26e416a6048b219e", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "NATURAL HEALTH TRENDS CORP", "cik": 912061, "ticker": "NHTC", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 53210169.0, "form": "10-K", "filed": "2026-02-20", "accession": "0001437749-26-004876", "filing_url": "https://www.sec.gov/Archives/edgar/data/912061/000143774926004876/0001437749-26-004876-index.htm", "headline": "NATURAL HEALTH TRENDS CORP reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-21", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 6, "weakness_days_reported": 2174, "weakness_first_reported": "2020-03-09", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management evaluates the effectiveness of our internal control over financial reporting by using the criteria established in Internal Control \u2013 Integrated Framework (2013), issued by the Committee of Sponsoring Organizations of the Treadway Commission (\u201cCOSO\u201d). Based on this criteria, management concluded that our internal control over financial reporting as of December 31, 2025 was effective. Changes in Internal Control over Financial Reporting There were no changes in internal control over financial reporting\u2026", "prior_accession": "0001437749-25-004700", "prior_url": "https://www.sec.gov/Archives/edgar/data/912061/000143774925004700/nhtc20241231c_10k.htm" }, { "id": "64496f69375856ab", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Maitong Sunshine Cultural Development Co., Ltd", "cik": 2003750, "ticker": "MGSD", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-02-20", "accession": "0001213900-26-018584", "filing_url": "https://www.sec.gov/Archives/edgar/data/2003750/000121390026018584/0001213900-26-018584-index.htm", "headline": "Maitong Sunshine Cultural Development Co., Ltd disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-08-20", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "E. Going concern The Company incurred net losses of US$ 120,601 and a net operating cash outflow of US$ 22,425 for the three months period ended December 31, 2025. As of December 31, 2025, the Company had cash and cash equivalents of US$ 32,914 and recorded a stockholders deficit, these facts raise a substantial doubt about its ability to continue as a going concern, Management is implementing measures to improve operational efficiency and generate additional revenue, including: Expanding product offerings to include more standardized and value-oriented travel packages, along with\u2026", "prior_accession": "0001213900-25-078735", "prior_url": "https://www.sec.gov/Archives/edgar/data/2003750/000121390025078735/ea0253848-10q_maitong.htm" }, { "id": "5ad9f9fbea4485e6", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "MSP Recovery, Inc.", "cik": 1802450, "ticker": "MSPR", "sic_desc": "Services", "size_tier": "small", "public_float": 7239020.0, "form": "8-K", "filed": "2026-02-20", "accession": "0001193125-26-061332", "filing_url": "https://www.sec.gov/Archives/edgar/data/1802450/000119312526061332/0001193125-26-061332-index.htm", "headline": "MSP Recovery, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "928344a9e1dd63b5", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "MACERICH CO", "cik": 912242, "ticker": "MAC", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 4100000000.0, "form": "10-K", "filed": "2026-02-20", "accession": "0000912242-26-000016", "filing_url": "https://www.sec.gov/Archives/edgar/data/912242/000091224226000016/0000912242-26-000016-index.htm", "headline": "MACERICH CO cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09 on a prospective basis beginning with its fiscal year ended December 31, 2025." ], "new_standards": [ "2023-09", "2025-09", "2025-11" ], "prior_filed": "2025-02-28", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09 on a prospective basis beginning with its fiscal year ended December 31, 2025.", "prior_accession": "0000912242-25-000023", "prior_url": "https://www.sec.gov/Archives/edgar/data/912242/000091224225000023/mac-20241231.htm" }, { "id": "d48abfab92c75561", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Earth Science Tech, Inc.", "cik": 1538495, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 36918487.88, "form": "8-K", "filed": "2026-02-20", "accession": "0001493152-26-007561", "filing_url": "https://www.sec.gov/Archives/edgar/data/1538495/000149315226007561/0001493152-26-007561-index.htm", "headline": "Earth Science Tech, Inc.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Semple, Marchal & Cooper, LLP", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3d289d62102d7e33", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "ESG Inc.", "cik": 1883835, "ticker": "", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "small", "public_float": 45753348.0, "form": "8-K", "filed": "2026-02-20", "accession": "0001520138-26-000061", "filing_url": "https://www.sec.gov/Archives/edgar/data/1883835/000152013826000061/0001520138-26-000061-index.htm", "headline": "ESG Inc.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Tang Qian & Associates, PLLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f3dcc6504e5382c3", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Amrize Ltd", "cik": 2035989, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 27362509572.0, "form": "8-K", "filed": "2026-02-20", "accession": "0002035989-26-000020", "filing_url": "https://www.sec.gov/Archives/edgar/data/2035989/000203598926000020/0002035989-26-000020-index.htm", "headline": "Amrize Ltd dismissed its auditor and engaged EY", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "EY", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "826b5b5685d67e17", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "ASBURY AUTOMOTIVE GROUP INC", "cik": 1144980, "ticker": "ABG", "sic_desc": "Retail trade", "size_tier": "large", "public_float": 4650000000.0, "form": "10-K", "filed": "2026-02-20", "accession": "0001144980-26-000051", "filing_url": "https://www.sec.gov/Archives/edgar/data/1144980/000114498026000051/0001144980-26-000051-index.htm", "headline": "ASBURY AUTOMOTIVE GROUP INC reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-26", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 359, "weakness_first_reported": "2025-02-26", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management identified the material weakness as a result of deficiencies in information technology general controls (\"ITGCs\") at a third-party software vendor who supports the DMS utilized by the Koons dealership group that we acquired in December 2023. During 2025, we completed the remediation measures related to the material weakness and we have concluded that our internal control over financial reporting is effective as of December 31, 2025. Completion of remediation does not provide assurance that our\u2026", "prior_accession": "0001144980-25-000077", "prior_url": "https://www.sec.gov/Archives/edgar/data/1144980/000114498025000077/abg-20241231.htm" }, { "id": "629fc7198eb50fa7", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "AKAMAI TECHNOLOGIES INC", "cik": 1086222, "ticker": "AKAM", "sic_desc": "Business services", "size_tier": "mega", "public_float": 13428800000.0, "form": "10-K", "filed": "2026-02-20", "accession": "0001086222-26-000022", "filing_url": "https://www.sec.gov/Archives/edgar/data/1086222/000108622226000022/0001086222-26-000022-index.htm", "headline": "AKAMAI TECHNOLOGIES INC reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-24", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 1088, "weakness_first_reported": "2023-02-28", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our management assessed the effectiveness of the Company\u2019s internal control over financial reporting as of December 31, 2025. Based on this assessment, our management concluded that as of December 31, 2025, our internal control over financial reporting was effective based on those criteria at the reasonable assurance level. In making this assessment, our management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control \u2014 Integrated Framework\u2026", "prior_accession": "0001086222-25-000028", "prior_url": "https://www.sec.gov/Archives/edgar/data/1086222/000108622225000028/akam-20241231.htm" }, { "id": "f337ef2ba37d8f61", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "iRhythm Holdings, Inc.", "cik": 1388658, "ticker": "IRTC", "sic_desc": "Medical instruments", "size_tier": "large", "public_float": 4900000000.0, "form": "10-K", "filed": "2026-02-19", "accession": "0001388658-26-000011", "filing_url": "https://www.sec.gov/Archives/edgar/data/1388658/000138865826000011/0001388658-26-000011-index.htm", "headline": "iRhythm Holdings, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-20", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 1092, "weakness_first_reported": "2023-02-23", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Our management has assessed the effectiveness of our internal control over financial reporting as of December 31, 2025, using the criteria described in Internal Control\u2014Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (\u201cCOSO\u201d). Based on their evaluation, as of December 31, 2025, our management concluded that our internal control over financial reporting was effective based on these criteria. The effectiveness of our internal control over financial reporting\u2026", "prior_accession": "0001388658-25-000028", "prior_url": "https://www.sec.gov/Archives/edgar/data/1388658/000138865825000028/irtc-20241231.htm" }, { "id": "d27f5a63a6c50eb4", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "i-80 Gold Corp.", "cik": 1853962, "ticker": "IAUX", "sic_desc": "Mining", "size_tier": "mid", "public_float": 487188980.0, "form": "10-K", "filed": "2026-02-19", "accession": "0001628280-26-009886", "filing_url": "https://www.sec.gov/Archives/edgar/data/1853962/000162828026009886/0001628280-26-009886-index.htm", "headline": "i-80 Gold Corp. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-30", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the consolidated financial statements, the Company has a working capital deficit and current operating losses. These conditions, along with other matters as set forth in Note 2, raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this\u2026", "prior_accession": "0001193125-25-107102", "prior_url": "https://www.sec.gov/Archives/edgar/data/1853962/000119312525107102/d64313d10ka.htm" }, { "id": "33ca54579e0e16c3", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "UBS Group AG", "cik": 1610520, "ticker": "UBS", "sic_desc": "National commercial banks", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-02-19", "accession": "0000000000-25-009925", "filing_url": "https://www.sec.gov/Archives/edgar/data/1610520/000000000025009925/0000000000-25-009925-index.htm", "headline": "SEC staff questioned UBS Group AG's accounting for non-GAAP measures", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-12", "published_on_edgar": "2026-02-19", "reviewing": "UBS Group AG Form 20-F for Fiscal Year Ended December 31, 2024 Filed March 17, 2025 File No. 001-36764 Dear Todd Tuckner: We have limited our review of your fil", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures" ], "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." }, "quote": "We note your disclosure, here and elsewhere, that your alternative performance measures (\"APMs\") may qualify as non-GAAP measures. Further, we note disclosure that your underlying results, which are also discussed on page 66, are APMs and are non-GAAP financial measures. In future filings, please clearly identify all APMs that are considered to be non-GAAP financial measures and to the extent that they continue to\u2026", "prior_accession": "", "prior_url": "" }, { "id": "04849ef008b891d3", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "SHARING ECONOMY INTERNATIONAL INC.", "cik": 819926, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 42845.0, "form": "8-K", "filed": "2026-02-19", "accession": "0001213900-26-018228", "filing_url": "https://www.sec.gov/Archives/edgar/data/819926/000121390026018228/0001213900-26-018228-index.htm", "headline": "SHARING ECONOMY INTERNATIONAL INC.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "762d8c60b44ac22c", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Rimini Street, Inc.", "cik": 1635282, "ticker": "RMNI", "sic_desc": "Business services", "size_tier": "mid", "public_float": 210119000.0, "form": "10-K", "filed": "2026-02-19", "accession": "0001635282-26-000014", "filing_url": "https://www.sec.gov/Archives/edgar/data/1635282/000163528226000014/0001635282-26-000014-index.htm", "headline": "Rimini Street, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-27", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 1086, "weakness_first_reported": "2023-03-01", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "This evaluation included review of the control documentation, evaluation of the design effectiveness of controls, testing the operating effectiveness of controls and a conclusion on this evaluation. Based on our evaluation, we have concluded that our internal control over financial reporting was effective as of December 31, 2025. The effectiveness of our internal control over financial reporting as of December 31, 2025 has been audited by KPMG, LLP, an independent registered public accounting firm, as stated in\u2026", "prior_accession": "0001635282-25-000029", "prior_url": "https://www.sec.gov/Archives/edgar/data/1635282/000163528225000029/rmni-20241231.htm" }, { "id": "128557d89d5a1062", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "RIO TINTO LTD", "cik": 887028, "ticker": "RTNTF", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-02-19", "accession": "0001628280-26-009531", "filing_url": "https://www.sec.gov/Archives/edgar/data/887028/000162828026009531/0001628280-26-009531-index.htm", "headline": "RIO TINTO LTD reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-02-20", "prior_form": "20-F", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "The Board, supported by the Audit & Risk Committee, has completed its annual review of the effectiveness of our risk management and internal control framework. This review included consideration of our material financial, operational, reporting and compliance controls along with improvements made to the framework during the year. During the year, management identified a material weakness in internal control over financial reporting for the purposes of compliance with the Sarbanes-Oxley Act. No corrected or\u2026", "prior_accession": "0001628280-25-006642", "prior_url": "https://www.sec.gov/Archives/edgar/data/887028/000162828025006642/rio-20241231.htm" }, { "id": "f2896aff0a08525f", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "QuidelOrtho Corp", "cik": 1906324, "ticker": "QDEL", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 2182619277.0, "form": "10-K", "filed": "2026-02-19", "accession": "0001906324-26-000008", "filing_url": "https://www.sec.gov/Archives/edgar/data/1906324/000190632426000008/0001906324-26-000008-index.htm", "headline": "QuidelOrtho Corp reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-27", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 357, "weakness_first_reported": "2025-02-27", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 28, 2025, based on criteria established in Internal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated balance sheet of the Company as of December 28, 2025, the related\u2026", "prior_accession": "0001906324-25-000035", "prior_url": "https://www.sec.gov/Archives/edgar/data/1906324/000190632425000035/qdel-20241229.htm" }, { "id": "37dbfc4ca8d7a293", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "LKQ CORP", "cik": 1065696, "ticker": "LKQ", "sic_desc": "Wholesale trade", "size_tier": "mega", "public_float": 10900000000.0, "form": "10-K", "filed": "2026-02-19", "accession": "0001065696-26-000012", "filing_url": "https://www.sec.gov/Archives/edgar/data/1065696/000106569626000012/0001065696-26-000012-index.htm", "headline": "LKQ CORP cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The adoption of ASU 2023-09 did not have a material impact on our results of operations, financial position or cash flows but did result in additional disclosures." ], "new_standards": [ "2023-09", "2024-03", "2025-06", "2025-09" ], "prior_filed": "2025-02-20", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The adoption of ASU 2023-09 did not have a material impact on our results of operations, financial position or cash flows but did result in additional disclosures.", "prior_accession": "0001065696-25-000015", "prior_url": "https://www.sec.gov/Archives/edgar/data/1065696/000106569625000015/lkq-20241231.htm" }, { "id": "12f962a68f931492", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "LITTELFUSE INC /DE", "cik": 889331, "ticker": "LFUS", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 6343645653.0, "form": "10-K", "filed": "2026-02-19", "accession": "0001628280-26-009585", "filing_url": "https://www.sec.gov/Archives/edgar/data/889331/000162828026009585/0001628280-26-009585-index.htm", "headline": "LITTELFUSE INC /DE reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-03-13", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": true, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 343, "weakness_first_reported": "2025-03-13", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "The Company\u2019s management, including its Principal Executive Officer and Principal Financial Officer, assessed the effectiveness of the Company\u2019s internal control over financial reporting as of December 27, 2025, based upon the updated framework in Internal Control \u2014 Integrated Framework (2013). Based on this assessment, the Company\u2019s management concluded that, as of December 27, 2025, the Company\u2019s internal control over financial reporting was effective. On December 11, 2025, the Company completed the acquisition\u2026", "prior_accession": "0000889331-25-000039", "prior_url": "https://www.sec.gov/Archives/edgar/data/889331/000088933125000039/lfus-20241228.htm" }, { "id": "1c2b1bed3d7c1b5f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Hawkeye Systems, Inc.", "cik": 1750777, "ticker": "HWKE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2813963.0, "form": "NT 10-Q", "filed": "2026-02-19", "accession": "0001477932-26-000890", "filing_url": "https://www.sec.gov/Archives/edgar/data/1750777/000147793226000890/0001477932-26-000890-index.htm", "headline": "Hawkeye Systems, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 5, "other_periodic_reports_filed": true, "routine": false, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the quarter ended December 31, 2025, within the prescribed time period because the Company is still compiling information for the Form 10-Q, and has not completed its review of the financial statements for the quarter then ended. The Company expects to file its Form 10-Q on or prior to the fifth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the quarter ended December 31, 2025, within the prescribed time period because the Company is still compiling information for the Form 10-Q, and has not completed its review of the financial statements for the quarter then ended. The Company expects to file its Form 10-Q on or prior to the fifth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "05e02e8687cd609e", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "FutureTech II Acquisition Corp.", "cik": 1889450, "ticker": "", "sic_desc": "Biological products", "size_tier": "small", "public_float": 32588000.0, "form": "8-K", "filed": "2026-02-19", "accession": "0001493152-26-007470", "filing_url": "https://www.sec.gov/Archives/edgar/data/1889450/000149315226007470/0001493152-26-007470-index.htm", "headline": "FutureTech II Acquisition Corp. dismissed its auditor and engaged CBIZ", "evidence": { "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "CBIZ", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "518ceccad8a95223", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "EVERGY KANSAS CENTRAL, INC.", "cik": 54507, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-02-19", "accession": "0001711269-26-000017", "filing_url": "https://www.sec.gov/Archives/edgar/data/54507/000171126926000017/0001711269-26-000017-index.htm", "headline": "EVERGY KANSAS CENTRAL, INC. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Evergy Companies adopted ASU No. 2023-09 retrospectively and it is reflected for all periods presented." ], "new_standards": [ "2023-09", "2024-03" ], "prior_filed": "2025-02-27", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The Evergy Companies adopted ASU No. 2023-09 retrospectively and it is reflected for all periods presented.", "prior_accession": "0001711269-25-000004", "prior_url": "https://www.sec.gov/Archives/edgar/data/54507/000171126925000004/evrg-20241231.htm" }, { "id": "d67b48bc220b375f", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "COGNEX CORP", "cik": 851205, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 8001170186.0, "form": "8-K/A", "filed": "2026-02-19", "accession": "0000851205-26-000022", "filing_url": "https://www.sec.gov/Archives/edgar/data/851205/000085120526000022/0000851205-26-000022-index.htm", "headline": "COGNEX CORP reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "81e83157057f1ee1", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "CIMG Inc.", "cik": 1527613, "ticker": "", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 16194875.0, "form": "8-K", "filed": "2026-02-19", "accession": "0001493152-26-007466", "filing_url": "https://www.sec.gov/Archives/edgar/data/1527613/000149315226007466/0001493152-26-007466-index.htm", "headline": "CIMG Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ec1aa3cbed802217", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Brookdale Senior Living Inc.", "cik": 1332349, "ticker": "BKD", "sic_desc": "Services", "size_tier": "large", "public_float": 1600000000.0, "form": "10-K", "filed": "2026-02-19", "accession": "0001332349-26-000032", "filing_url": "https://www.sec.gov/Archives/edgar/data/1332349/000133234926000032/0001332349-26-000032-index.htm", "headline": "Brookdale Senior Living Inc. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09 for the year ended December 31, 2025 and applied the new disclosure requirements prospectively to the current year." ], "new_standards": [ "2023-09", "2024-03" ], "prior_filed": "2025-04-29", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09 for the year ended December 31, 2025 and applied the new disclosure requirements prospectively to the current year.", "prior_accession": "0001193125-25-103994", "prior_url": "https://www.sec.gov/Archives/edgar/data/1332349/000119312525103994/d906392d10ka.htm" }, { "id": "9c8b6fd818d9458b", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "ASPEN INSURANCE HOLDINGS LTD", "cik": 1267395, "ticker": "AHL-PD", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-02-19", "accession": "0000000000-25-005928", "filing_url": "https://www.sec.gov/Archives/edgar/data/1267395/000000000025005928/0000000000-25-005928-index.htm", "headline": "SEC staff questioned ASPEN INSURANCE HOLDINGS LTD's accounting for non-GAAP measures", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-06-05", "published_on_edgar": "2026-02-19", "reviewing": "Aspen Insurance Holdings Limited Form 20-F for the Fiscal Year Ended December 31, 2024 File No. 001-31909 Dear Mark Pickering: We have limited our review of you", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures", "Income taxes", "MD&A" ], "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." }, "quote": "We note your non-GAAP measure entitled Operating Income, and your related adjustments and reconciliation for Operating Income. Please address the following items. \u2022 Revise the title or description of this measure in your future filings as it is confusingly similar to a measure calculated in accordance with GAAP. Refer to Item 10(e)(1)(ii)(e) of Regulation S-K and Question 100.05 of our Compliance and Disclosure\u2026", "prior_accession": "", "prior_url": "" }, { "id": "862a41570824e201", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "ARDELYX, INC.", "cik": 1437402, "ticker": "ARDX", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 1744324359.0, "form": "10-K", "filed": "2026-02-19", "accession": "0001437402-26-000013", "filing_url": "https://www.sec.gov/Archives/edgar/data/1437402/000143740226000013/0001437402-26-000013-index.htm", "headline": "ARDELYX, INC. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Product revenue is recognized when Customers take control of the product, which typically occurs upon delivery to the Customers.", "For performance obligations that are satisfied over time, we recognize revenue using an input or output measure of progress that best depicts the satisfaction of the relevant performance obligation." ], "prior_filed": "2025-02-20", "prior_form": "10-K", "similarity": 0.287, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Product revenue is recognized when Customers take control of the product, which typically occurs upon delivery to the Customers.", "prior_accession": "0001628280-25-006653", "prior_url": "https://www.sec.gov/Archives/edgar/data/1437402/000162828025006653/ardx-20241231.htm" }, { "id": "112a464cf6a3b4a1", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "VISIUM TECHNOLOGIES, INC.", "cik": 1082733, "ticker": "VISM", "sic_desc": "Services", "size_tier": "small", "public_float": 279014.0, "form": "NT 10-Q", "filed": "2026-02-18", "accession": "0001654954-26-001326", "filing_url": "https://www.sec.gov/Archives/edgar/data/1082733/000165495426001326/0001654954-26-001326-index.htm", "headline": "VISIUM TECHNOLOGIES, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 4, "other_periodic_reports_filed": true, "routine": false, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended December 31, 2025 (the \u201cQuarterly Report\u201d) by the February 17, 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 and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the period ended December 31, 2025 to be incorporated in\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended December 31, 2025 (the \u201cQuarterly Report\u201d) by the February 17, 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 and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the period ended December 31, 2025 to be incorporated in\u2026", "prior_accession": "", "prior_url": "" }, { "id": "fd93d84a73e86f4f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "U S GLOBAL INVESTORS INC", "cik": 754811, "ticker": "GROW", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 24546302.0, "form": "NT 10-Q", "filed": "2026-02-18", "accession": "0001437749-26-004406", "filing_url": "https://www.sec.gov/Archives/edgar/data/754811/000143774926004406/0001437749-26-004406-index.htm", "headline": "U S GLOBAL INVESTORS INC filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 4, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) will not be able to file its Quarterly Report on Form 10-Q for the quarter ended December 31, 2025 (the \u201cQuarterly Report\u201d), within the prescribed time period without unreasonable effort and expense. During the preparation of the Quarterly Report, the Company determined that it will file a tax accounting method change request on Form 3115 with the Internal Revenue Service (IRS) to properly reflect the tax treatment of the convertible securities of HIVE purchased in January 2021. The Registrant is unable to complete all the work necessary to timely file the Quarterly Report, including the finalization of the tax adjustments.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) will not be able to file its Quarterly Report on Form 10-Q for the quarter ended December 31, 2025 (the \u201cQuarterly Report\u201d), within the prescribed time period without unreasonable effort and expense. During the preparation of the Quarterly Report, the Company determined that it will file a tax accounting method change request on Form 3115 with the Internal Revenue Service (IRS) to properly reflect the tax treatment of the convertible securities of HIVE purchased in January 2021. The Registrant is unable to complete all the work necessary to timely file the Quarterly Report, including the finalization of the tax adjustments.", "prior_accession": "", "prior_url": "" }, { "id": "2c613239a20a64cf", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SOTHERLY HOTELS LP", "cik": 1313536, "ticker": "SOHOB", "sic_desc": "Real estate investment trusts", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-02-18", "accession": "0001193125-26-056144", "filing_url": "https://www.sec.gov/Archives/edgar/data/1313536/000119312526056144/0001193125-26-056144-index.htm", "headline": "SOTHERLY HOTELS LP's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "elevated", "source": "SEC 8-K item code", 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(notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) will not be able to file its Quarterly Report on Form 10-Q for the period ended December 31, 2025 by the prescribed due date without unreasonable effort or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) will not be able to file its Quarterly Report on Form 10-Q for the period ended December 31, 2025 by the prescribed due date without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "9e8ae14d7fd7d5cb", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Norris Industries, Inc.", "cik": 1603793, "ticker": "", "sic_desc": "Mining", "size_tier": "small", "public_float": 2873432.0, "form": "8-K", "filed": "2026-02-18", "accession": "0001493152-26-007342", "filing_url": "https://www.sec.gov/Archives/edgar/data/1603793/000149315226007342/0001493152-26-007342-index.htm", "headline": "Norris Industries, Inc.'s auditor told it that previously issued financial statements should no longer be relied upon", "evidence": { "item_code": "4.02", "item_title": "Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "limb": "b", "limb_basis": "explicit item reference", "limb_label": "Item 4.02(b) \u2014 the auditor advised the company", "severity": "high", "source": "SEC 8-K item code", "why": "The company told investors that previously issued financial statements should no longer be relied upon." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "00cbaeda8a227006", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Neolara Corp.", "cik": 1941360, "ticker": "", "sic_desc": "Construction", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-02-18", "accession": "0001683168-26-001154", "filing_url": "https://www.sec.gov/Archives/edgar/data/1941360/000168316826001154/0001683168-26-001154-index.htm", "headline": "Neolara Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 4, "other_periodic_reports_filed": true, "routine": false, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The issuer requires additional time to have its quarterly report on Form 10-Q reviewed by its independent accountant.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The issuer requires additional time to have its quarterly report on Form 10-Q reviewed by its independent accountant.", "prior_accession": "", "prior_url": "" }, { "id": "60e49f562fbac6e9", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Liberty Global Ltd.", "cik": 1570585, "ticker": "LBTYA", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 5700000000.0, "form": "10-K", "filed": "2026-02-18", "accession": "0001570585-26-000014", "filing_url": "https://www.sec.gov/Archives/edgar/data/1570585/000157058526000014/0001570585-26-000014-index.htm", "headline": "Liberty Global Ltd. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-03-25", "prior_form": "10-K/A", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001570585-25-000097", "prior_url": "https://www.sec.gov/Archives/edgar/data/1570585/000157058525000097/lbtya-20241231.htm" }, { "id": "63dc7429517b880e", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "INSULET CORP", "cik": 1145197, "ticker": "PODD", "sic_desc": "Medical instruments", "size_tier": "mega", "public_float": 22100000000.0, "form": "10-K", "filed": "2026-02-18", "accession": "0001145197-26-000028", "filing_url": "https://www.sec.gov/Archives/edgar/data/1145197/000114519726000028/0001145197-26-000028-index.htm", "headline": "INSULET CORP reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-21", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 726, "weakness_first_reported": "2024-02-23", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Also in our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in the 2013 Internal Control\u2014Integrated Framework issued by COSO. Basis for opinions The Company\u2019s management is responsible for these consolidated financial statements, for maintaining effective internal control over financial reporting, and for its assessment of the effectiveness of internal control over financial reporting, included in\u2026", "prior_accession": "0001145197-25-000007", "prior_url": "https://www.sec.gov/Archives/edgar/data/1145197/000114519725000007/podd-20241231.htm" }, { "id": "5e8a986c669b3290", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "INSULET CORP", "cik": 1145197, "ticker": "PODD", "sic_desc": "Medical instruments", "size_tier": "mega", "public_float": 22100000000.0, "form": "10-K", "filed": "2026-02-18", "accession": "0001145197-26-000028", "filing_url": "https://www.sec.gov/Archives/edgar/data/1145197/000114519726000028/0001145197-26-000028-index.htm", "headline": "INSULET CORP cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Recently Adopted Accounting Standards Income Taxes\u2014The Company adopted Accounting Standards Update (\u201cASU\u201d) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, during the fourth quarter of 2025, and applied the amendments prospectively. ASU 2023-09 requires additional annual income tax disclosures, including standardized categories for the effective tax rate reconciliation\u2026" ], "new_standards": [ "2023-09", "2025-05", "2025-06", "2025-09", "2025-10", "2025-11", "2025-12" ], "prior_filed": "2025-02-21", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Recently Adopted Accounting Standards Income Taxes\u2014The Company adopted Accounting Standards Update (\u201cASU\u201d) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, during the fourth quarter of 2025, and applied the amendments prospectively. ASU 2023-09 requires additional annual income tax disclosures, including standardized categories for the effective tax rate reconciliation\u2026", "prior_accession": "0001145197-25-000007", "prior_url": "https://www.sec.gov/Archives/edgar/data/1145197/000114519725000007/podd-20241231.htm" }, { "id": "853466f5b0eca52d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Enlightify Inc.", "cik": 857949, "ticker": "ENFY", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 14312744.0, "form": "NT 10-Q", "filed": "2026-02-18", "accession": "0001213900-26-017689", "filing_url": "https://www.sec.gov/Archives/edgar/data/857949/000121390026017689/0001213900-26-017689-index.htm", "headline": "Enlightify Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 4, "other_periodic_reports_filed": true, "routine": false, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file this Quarterly Report on Form 10-Q for the quarter ended December 31, 2025 within the prescribed time period without unreasonable effort or expense because additional time is required to complete the preparation of the Company\u2019s financial statements in time for filing. This Quarterly Report on Form 10-Q for the quarter ended December 31, 2025 will be filed as soon as practicable.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file this Quarterly Report on Form 10-Q for the quarter ended December 31, 2025 within the prescribed time period without unreasonable effort or expense because additional time is required to complete the preparation of the Company\u2019s financial statements in time for filing. This Quarterly Report on Form 10-Q for the quarter ended December 31, 2025 will be filed as soon as practicable.", "prior_accession": "", "prior_url": "" }, { "id": "b9515f47fd54f042", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Coeur Mining, Inc.", "cik": 215466, "ticker": "CDE", "sic_desc": "Mining", "size_tier": "large", "public_float": 5605534558.0, "form": "8-K", "filed": "2026-02-18", "accession": "0001140361-26-006019", "filing_url": "https://www.sec.gov/Archives/edgar/data/215466/000114036126006019/0001140361-26-006019-index.htm", "headline": "Coeur Mining, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a47ee814d35bfd8c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CIMG Inc.", "cik": 1527613, "ticker": "CIMG", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 16194875.0, "form": "NT 10-Q", "filed": "2026-02-18", "accession": "0001493152-26-007355", "filing_url": "https://www.sec.gov/Archives/edgar/data/1527613/000149315226007355/0001493152-26-007355-index.htm", "headline": "CIMG Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 4, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Form 10-Q for the three months ended December 31, 2025 within the prescribed time period without unreasonable effort or expense because the Registrant\u2019s accounting staff needs additional time to prepare the financial statements for the three months ended December 31, 2025. The Registrant anticipates that it will file its Form 10-Q as soon as practicable.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Form 10-Q for the three months ended December 31, 2025 within the prescribed time period without unreasonable effort or expense because the Registrant\u2019s accounting staff needs additional time to prepare the financial statements for the three months ended December 31, 2025. The Registrant anticipates that it will file its Form 10-Q as soon as practicable.", "prior_accession": "", "prior_url": "" }, { "id": "d4fb4da7ae3f6661", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CHARLES RIVER LABORATORIES INTERNATIONAL, INC.", "cik": 1100682, "ticker": "CRL", "sic_desc": "Commercial physical and biological research", "size_tier": "mega", "public_float": 10563584605.0, "form": "8-K", "filed": "2026-02-18", "accession": "0000950103-26-002326", "filing_url": "https://www.sec.gov/Archives/edgar/data/1100682/000095010326002326/0000950103-26-002326-index.htm", "headline": "CHARLES RIVER LABORATORIES INTERNATIONAL, INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "cee795d6d62362d1", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CENTRAL GARDEN & PET CO", "cik": 887733, "ticker": "CENT", "sic_desc": "Wholesale trade", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-02-18", "accession": "0001193125-26-057026", "filing_url": "https://www.sec.gov/Archives/edgar/data/887733/000119312526057026/0001193125-26-057026-index.htm", "headline": "CENTRAL GARDEN & PET CO's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d20013012e99493a", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Armour Residential REIT, Inc.", "cik": 1428205, "ticker": "ARR", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 1477111863.0, "form": "10-K", "filed": "2026-02-18", "accession": "0001428205-26-000029", "filing_url": "https://www.sec.gov/Archives/edgar/data/1428205/000142820526000029/0001428205-26-000029-index.htm", "headline": "Armour Residential REIT, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-12", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 705, "weakness_first_reported": "2024-03-15", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "ARMOUR Residential REIT, Inc. 107 Management assessed the effectiveness of the Company\u2019s internal control over financial reporting as of December 31, 2025. Management used criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (\u201cCOSO\u201d) in Internal Control-Integrated Framework (2013) when making this assessment. Based on management\u2019s assessment, management concluded that, as of December 31, 2025, the Company\u2019s internal control over financial reporting was effective. The Company\u2019s\u2026", "prior_accession": "0001428205-25-000027", "prior_url": "https://www.sec.gov/Archives/edgar/data/1428205/000142820525000027/arr-20241231.htm" }, { "id": "d1d74bdf699229c3", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "AMERICAN STATES WATER CO", "cik": 1056903, "ticker": "AWR", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 2924564166.0, "form": "10-K", "filed": "2026-02-18", "accession": "0001628280-26-009114", "filing_url": "https://www.sec.gov/Archives/edgar/data/1056903/000162828026009114/0001628280-26-009114-index.htm", "headline": "AMERICAN STATES WATER CO cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "\u2026 442 $ 1,362 $ 2,867 State (513) 1,386 82 Total deferred tax (benefit) expense 1,929 2,748 2,949 Total income tax expense $ 31,550 $ 22,869 $ 35,689 101 Table of Contents Registrant adopted ASU 2023-09, Improvements to Income Tax Disclosures, as described in Note 1." ], "new_standards": [ "2023-09", "2024-03" ], "prior_filed": "2025-02-19", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "\u2026 442 $ 1,362 $ 2,867 State (513) 1,386 82 Total deferred tax (benefit) expense 1,929 2,748 2,949 Total income tax expense $ 31,550 $ 22,869 $ 35,689 101 Table of Contents Registrant adopted ASU 2023-09, Improvements to Income Tax Disclosures, as described in Note 1.", "prior_accession": "0001628280-25-006389", "prior_url": "https://www.sec.gov/Archives/edgar/data/1056903/000162828025006389/awr-20241231.htm" }, { "id": "aae06d9660d2d664", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "iPower Inc.", "cik": 1830072, "ticker": "IPW", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 9775042.0, "form": "NT 10-Q", "filed": "2026-02-17", "accession": "0001683168-26-001046", "filing_url": "https://www.sec.gov/Archives/edgar/data/1830072/000168316826001046/0001683168-26-001046-index.htm", "headline": "iPower Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "As a result, the Company is unable to timely file its Quarterly Report on Form 10-Q for the six months ended December 31, 2025 (the \u201cForm 10-Q\u201d) by the prescribed filing deadline without incurring unreasonable effort and/or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "As a result, the Company is unable to timely file its Quarterly Report on Form 10-Q for the six months ended December 31, 2025 (the \u201cForm 10-Q\u201d) by the prescribed filing deadline without incurring unreasonable effort and/or expense.", "prior_accession": "", "prior_url": "" }, { "id": "75f57119ddbe4f31", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Zicix Corp", "cik": 1465311, "ticker": "ZICX", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-02-17", "accession": "0001683168-26-001068", "filing_url": "https://www.sec.gov/Archives/edgar/data/1465311/000168316826001068/0001683168-26-001068-index.htm", "headline": "Zicix Corp filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Due to events unforeseen by the Company, it is unable to complete its Quarterly Report on Form 10-Q for the period ending December 31, 2025 without an unreasonable effort and expense due to staffing shortages. The Registrant will file the 10-Q on or before the fifth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Due to events unforeseen by the Company, it is unable to complete its Quarterly Report on Form 10-Q for the period ending December 31, 2025 without an unreasonable effort and expense due to staffing shortages. The Registrant will file the 10-Q on or before the fifth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "03c74831bdaf494d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Yinfu Gold Corp.", "cik": 1438461, "ticker": "ELRE", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-02-17", "accession": "0001640334-26-000302", "filing_url": "https://www.sec.gov/Archives/edgar/data/1438461/000164033426000302/0001640334-26-000302-index.htm", "headline": "Yinfu Gold Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file, without unreasonable effort and expense, its Form 10-Q Quarterly Report for the period ended December 31, 2025 due to a delay in obtaining and compiling information required to be included in its Form 10-Q, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file, without unreasonable effort and expense, its Form 10-Q Quarterly Report for the period ended December 31, 2025 due to a delay in obtaining and compiling information required to be included in its Form 10-Q, which delay could not be eliminated by the Registrant without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "617ef5975e08fcfb", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Waystar Holding Corp.", "cik": 1990354, "ticker": "WAY", "sic_desc": "Services", "size_tier": "large", "public_float": 2106581546.0, "form": "10-K", "filed": "2026-02-17", "accession": "0001990354-26-000011", "filing_url": "https://www.sec.gov/Archives/edgar/data/1990354/000199035426000011/0001990354-26-000011-index.htm", "headline": "Waystar Holding Corp. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "We adopted ASU 2023-09 during the year ended December 31, 2025 on a full retrospective basis." ], "new_standards": [ "2017-12", "2023-09", "2024-03", "2025-06", "2025-09", "2025-11" ], "prior_filed": "2025-02-18", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "We adopted ASU 2023-09 during the year ended December 31, 2025 on a full retrospective basis.", "prior_accession": "0001410578-25-000148", "prior_url": "https://www.sec.gov/Archives/edgar/data/1990354/000141057825000148/way-20241231x10k.htm" }, { "id": "f5040f5b501cdcd2", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "WILLAMETTE VALLEY VINEYARDS INC", "cik": 838875, "ticker": "WVVI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 25228957.0, "form": "8-K", "filed": "2026-02-17", "accession": "0001199835-26-000047", "filing_url": "https://www.sec.gov/Archives/edgar/data/838875/000119983526000047/0001199835-26-000047-index.htm", "headline": "WILLAMETTE VALLEY VINEYARDS INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "68a4332a7d46c605", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Verses AI Inc.", "cik": 1879001, "ticker": "VRSSF", "sic_desc": "Computer services", "size_tier": "small", "public_float": 5300000.0, "form": "NT 10-Q", "filed": "2026-02-17", "accession": "0001493152-26-007208", "filing_url": "https://www.sec.gov/Archives/edgar/data/1879001/000149315226007208/0001493152-26-007208-index.htm", "headline": "Verses AI Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the three months ended December 31, 2025 (the \u201cQ3 Form 10-Q\u201d) within the prescribed time period as result of recent management changes. The Company\u2019s former Chief Executive Officer, Gabriel Rene, resigned as the Company\u2019s Chief Executive Officer on February 8, 2026, and David Scott, the Company\u2019s Interim Chief Executive Officer, who assumed that role on such date requires more time to adequately review the financial statements to be included with the Q3 Form 10-Q. Forward-Looking Statement This Form 12b-25 contains forward-looking statements within the meaning of applicable\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the three months ended December 31, 2025 (the \u201cQ3 Form 10-Q\u201d) within the prescribed time period as result of recent management changes. The Company\u2019s former Chief Executive Officer, Gabriel Rene, resigned as the Company\u2019s Chief Executive Officer on February 8, 2026, and David Scott, the Company\u2019s Interim Chief Executive Officer, who assumed that role on such date requires more time to adequately review the financial statements to be included with the Q3 Form 10-Q. Forward-Looking Statement This Form 12b-25 contains forward-looking statements within the meaning of applicable\u2026", "prior_accession": "", "prior_url": "" }, { "id": "2fd073315cf6c452", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Trilogy Metals Inc.", "cik": 1543418, "ticker": "TMQ", "sic_desc": "Mining", "size_tier": "mid", "public_float": 120800000.0, "form": "10-K", "filed": "2026-02-17", "accession": "0001104659-26-015668", "filing_url": "https://www.sec.gov/Archives/edgar/data/1543418/000110465926015668/0001104659-26-015668-index.htm", "headline": "Trilogy Metals Inc. cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Adoption of ASU 2023-07 did not affect our results of operations, financial condition, cash flows, or the underlying processes for recording or presenting financial information." ], "new_standards": [ "2023-07" ], "prior_filed": "2025-02-14", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Adoption of ASU 2023-07 did not affect our results of operations, financial condition, cash flows, or the underlying processes for recording or presenting financial information.", "prior_accession": "0001558370-25-000964", "prior_url": "https://www.sec.gov/Archives/edgar/data/1543418/000155837025000964/tmq-20241130x10k.htm" }, { "id": "4a0a83333d492d4d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "TREASURE GLOBAL INC", "cik": 1905956, "ticker": "TGL", "sic_desc": "Business services", "size_tier": "mid", "public_float": 297600000.0, "form": "NT 10-Q", "filed": "2026-02-17", "accession": "0001213900-26-017279", "filing_url": "https://www.sec.gov/Archives/edgar/data/1905956/000121390026017279/0001213900-26-017279-index.htm", "headline": "TREASURE GLOBAL INC told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended December 31, 2025 (the \u201cQuarterly Report\u201d) by the February 17, 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 and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the quarter ended December 31, 2025 to be incorporated in\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended December 31, 2025 (the \u201cQuarterly Report\u201d) by the February 17, 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 and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the quarter ended December 31, 2025 to be incorporated in\u2026", "prior_accession": "", "prior_url": "" }, { "id": "c1438d3246aa2e87", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "TENET HEALTHCARE CORP", "cik": 70318, "ticker": "THC", "sic_desc": "Services", "size_tier": "mega", "public_float": 12200000000.0, "form": "10-K", "filed": "2026-02-17", "accession": "0000070318-26-000012", "filing_url": "https://www.sec.gov/Archives/edgar/data/70318/000007031826000012/0000070318-26-000012-index.htm", "headline": "TENET HEALTHCARE CORP cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "We adopted ASU 2023-09, \u201cIncome Taxes (Topic 740): Improvements to Income Tax Disclosures\u201d (\u201cASU 2023-09\u201d) effective January 1, 2025." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-02-18", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "We adopted ASU 2023-09, \u201cIncome Taxes (Topic 740): Improvements to Income Tax Disclosures\u201d (\u201cASU 2023-09\u201d) effective January 1, 2025.", "prior_accession": "0000070318-25-000009", "prior_url": "https://www.sec.gov/Archives/edgar/data/70318/000007031825000009/thc-20241231.htm" }, { "id": "19f08fbb7227c2e6", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "SideChannel, Inc.", "cik": 1022505, "ticker": "SDCH", "sic_desc": "Services", "size_tier": "small", "public_float": 16200000.0, "form": "10-Q", "filed": "2026-02-17", "accession": "0001493152-26-006931", "filing_url": "https://www.sec.gov/Archives/edgar/data/1022505/000149315226006931/0001493152-26-006931-index.htm", "headline": "SideChannel, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-08-13", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "GOING CONCERN ASSESSMENT Management has evaluated the Company\u2019s ability to continue as a going concern within one year after the date that these financial statements are issued in accordance with the Financial Accounting Standards Board\u2019s (\u201cFASB\u201d) Accounting Standards Codification (\u201cASC\u201d) 205-40, Presentation of Financial Statements \u2013 Going Concern. Management\u2019s evaluation considered the Company\u2019s current financial condition, including its cash position, recurring operating losses, and historical negative cash flows from operations, as well as its forecasted results and cash flows for the\u2026", "prior_accession": "0001641172-25-023326", "prior_url": "https://www.sec.gov/Archives/edgar/data/1022505/000164117225023326/form10-q.htm" }, { "id": "5b411c32c1c571bf", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Science Applications International Corp", "cik": 1571123, "ticker": "SAIC", "sic_desc": "Services", "size_tier": "large", "public_float": 5900000000.0, "form": "8-K", "filed": "2026-02-17", "accession": "0001193125-26-053003", "filing_url": "https://www.sec.gov/Archives/edgar/data/1571123/000119312526053003/0001193125-26-053003-index.htm", "headline": "Science Applications International Corp's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2c2027d6aada1a1f", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "SKYWEST INC", "cik": 793733, "ticker": "SKYW", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 4156927217.0, "form": "10-K", "filed": "2026-02-17", "accession": "0001104659-26-016358", "filing_url": "https://www.sec.gov/Archives/edgar/data/793733/000110465926016358/0001104659-26-016358-index.htm", "headline": "SKYWEST INC cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Recent Accounting Pronouncements At December 31, 2025, the Company adopted Accounting Standards Update No. 2023-09 (\u201cASU 2023-09\u201d), \u201cIncome Taxes (ASC Topic 740) \u2013 Improvements to Income Tax Disclosures,\u201d issued by the Financial Accounting Standards Board (FASB)." ], "new_standards": [ "2023-09", "2025-01" ], "prior_filed": "2025-02-13", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Recent Accounting Pronouncements At December 31, 2025, the Company adopted Accounting Standards Update No. 2023-09 (\u201cASU 2023-09\u201d), \u201cIncome Taxes (ASC Topic 740) \u2013 Improvements to Income Tax Disclosures,\u201d issued by the Financial Accounting Standards Board (FASB).", "prior_accession": "0001558370-25-000943", "prior_url": "https://www.sec.gov/Archives/edgar/data/793733/000155837025000943/skyw-20241231x10k.htm" }, { "id": "eeb37201cedc7edb", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Rivulet Entertainment, Inc.", "cik": 1342936, "ticker": "RIVF", "sic_desc": "Mining", "size_tier": "small", "public_float": 2838803.0, "form": "NT 10-Q", "filed": "2026-02-17", "accession": "0001493152-26-007206", "filing_url": "https://www.sec.gov/Archives/edgar/data/1342936/000149315226007206/0001493152-26-007206-index.htm", "headline": "Rivulet Entertainment, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "There was a delay in completing the Financial Statements for review by the Registrant\u2019s Auditor.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "There was a delay in completing the Financial Statements for review by the Registrant\u2019s Auditor.", "prior_accession": "", "prior_url": "" }, { "id": "ff214c5141ba97eb", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Ranger Gold Corp.", "cik": 1434740, "ticker": "RNGC", "sic_desc": "Mining", "size_tier": "small", "public_float": 19103.0, "form": "NT 10-Q", "filed": "2026-02-17", "accession": "0001477932-26-000859", "filing_url": "https://www.sec.gov/Archives/edgar/data/1434740/000147793226000859/0001477932-26-000859-index.htm", "headline": "Ranger Gold Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) on Form 10-Q for the quarter ended December 31, 2025 (the \u201cForm 10-Q\u201d) could not be filed within the prescribed time period because the Company was unable to finalize its financial results without unreasonable expense or effort. As a result, the Company could not solicit and obtain the necessary review of the Form 10-Q in a timely fashion prior to the due date of the report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) on Form 10-Q for the quarter ended December 31, 2025 (the \u201cForm 10-Q\u201d) could not be filed within the prescribed time period because the Company was unable to finalize its financial results without unreasonable expense or effort. As a result, the Company could not solicit and obtain the necessary review of the Form 10-Q in a timely fashion prior to the due date of the report.", "prior_accession": "", "prior_url": "" }, { "id": "f595faa594cc16bd", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "RAVE RESTAURANT GROUP, INC.", "cik": 718332, "ticker": "", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 28300000.0, "form": "8-K", "filed": "2026-02-17", "accession": "0001683168-26-001105", "filing_url": "https://www.sec.gov/Archives/edgar/data/718332/000168316826001105/0001683168-26-001105-index.htm", "headline": "RAVE RESTAURANT GROUP, INC. dismissed Whitley Penn LLP and engaged Bodwell Vasek Wells DeSimone, LLP", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Whitley Penn LLP", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Bodwell Vasek Wells DeSimone, LLP", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8233d3c6d416131d", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "PRECISION OPTICS CORPORATION, INC.", "cik": 867840, "ticker": "POCI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 23911000.0, "form": "10-Q", "filed": "2026-02-17", "accession": "0001683168-26-001109", "filing_url": "https://www.sec.gov/Archives/edgar/data/867840/000168316826001109/0001683168-26-001109-index.htm", "headline": "PRECISION OPTICS CORPORATION, INC. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-13", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Management anticipates that its cash on hand of $0.9 million as of December 31, 2025 is insufficient to fund its planned operations for a period of at least one year from when these consolidated financial statements are issued. These factors raise substantial doubt regarding the Company's ability to continue as a going concern. These unaudited financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. During fiscal\u2026", "prior_accession": "0001683168-25-008330", "prior_url": "https://www.sec.gov/Archives/edgar/data/867840/000168316825008330/poci_i10q-093025.htm" }, { "id": "61fb3807f9333a0e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "OKMIN RESOURCES, INC.", "cik": 1848334, "ticker": "", "sic_desc": "Mining", "size_tier": "small", "public_float": 2189096.0, "form": "NT 10-Q", "filed": "2026-02-17", "accession": "0001079973-26-000235", "filing_url": "https://www.sec.gov/Archives/edgar/data/1848334/000107997326000235/0001079973-26-000235-index.htm", "headline": "OKMIN RESOURCES, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Quarterly Report on Form 10-Q for the period ended December 31, 2025. The Registrant expects to file the Quarterly Report on or before February 23, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the financial statements and related disclosures required to be included in its Quarterly Report on Form 10-Q for the period ended December 31, 2025. The Registrant expects to file the Quarterly Report on or before February 23, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "bf261d37d7baba10", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "NorthWestern Energy Group, Inc.", "cik": 1993004, "ticker": "NWE", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 3149159359.0, "form": "8-K", "filed": "2026-02-17", "accession": "0001993004-26-000010", "filing_url": "https://www.sec.gov/Archives/edgar/data/1993004/000199300426000010/0001993004-26-000010-index.htm", "headline": "NorthWestern Energy Group, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d33822c624100502", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "NightFood Holdings, Inc.", "cik": 1593001, "ticker": "NGTF", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1923511.0, "form": "NT 10-Q", "filed": "2026-02-17", "accession": "0001493152-26-007077", "filing_url": "https://www.sec.gov/Archives/edgar/data/1593001/000149315226007077/0001493152-26-007077-index.htm", "headline": "NightFood Holdings, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the disclosures required to be included in its Quarterly Report on Form 10-Q for the quarter ended December 31, 2025. The Registrant expects to file the Quarterly Report no later than the fifth calendar day following the prescribed filing date. SEC 1344 (04-09) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant has been unable, without unreasonable effort or expense, to timely compile all information for the disclosures required to be included in its Quarterly Report on Form 10-Q for the quarter ended December 31, 2025. The Registrant expects to file the Quarterly Report no later than the fifth calendar day following the prescribed filing date. SEC 1344 (04-09) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.", "prior_accession": "", "prior_url": "" }, { "id": "08ef7ce5dcd26eaa", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Natics Corp.", "cik": 1933359, "ticker": "NTCS", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-02-17", "accession": "0001683168-26-001063", "filing_url": "https://www.sec.gov/Archives/edgar/data/1933359/000168316826001063/0001683168-26-001063-index.htm", "headline": "Natics Corp. cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The adoption of ASU 2023-07 did not have a material impact on the Company\u2019s financial position, results of operations, or cash flows." ], "new_standards": [ "2023-07" ], "prior_filed": "2025-11-14", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "The adoption of ASU 2023-07 did not have a material impact on the Company\u2019s financial position, results of operations, or cash flows.", "prior_accession": "0001683168-25-008352", "prior_url": "https://www.sec.gov/Archives/edgar/data/1933359/000168316825008352/natics_i10q-103125.htm" }, { "id": "177aab6c571835d4", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "NUTRA PHARMA CORP", "cik": 1119643, "ticker": "NPHC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6762239.0, "form": "10-K", "filed": "2026-02-17", "accession": "0001493152-26-007044", "filing_url": "https://www.sec.gov/Archives/edgar/data/1119643/000149315226007044/0001493152-26-007044-index.htm", "headline": "NUTRA PHARMA CORP no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "filing body", "prior_filed": "2025-11-24", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "The preparation of the consolidated financial statements in conformity with U.S. GAAP requires us to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Our estimates and assumptions, including those related to the ability to continue as a going concern, the recoverability of inventory and long-lived assets, the fair value of stock-based compensation, the fair value of debt, the fair value of derivative liabilities, recognition of loss contingencies and deferred tax valuation allowances are updated as appropriate\u2026", "prior_accession": "0001493152-25-024800", "prior_url": "https://www.sec.gov/Archives/edgar/data/1119643/000149315225024800/form10-k.htm" }, { "id": "c26bf7397b11facc", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "NUTRA PHARMA CORP", "cik": 1119643, "ticker": "NPHC", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 6762239.0, "form": "10-K", "filed": "2026-02-17", "accession": "0001493152-26-007044", "filing_url": "https://www.sec.gov/Archives/edgar/data/1119643/000149315226007044/0001493152-26-007044-index.htm", "headline": "NUTRA PHARMA CORP cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": 2024, "caveat": "The filing states this standard was adopted in 2024, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "\u2026 4,204,072 Convertible notes payable 7,081,149,502 6,612,566,602 Total 27,495,805,699 25,286,770,674 Recent Accounting Pronouncements Adopted Pronouncements As of January 1, 2024, the Company adopted ASU No. 2023-07, Codification Improvements to Segment Reporting (Topic 280) (\u201cASU 2023-07\u201d), which provides clarifications and improvements to the existing segment reporting requirements, including\u2026" ], "new_standards": [ "2023-07", "2024-04", "2025-05" ], "prior_filed": "2025-11-24", "prior_form": "10-K", "restates_existing_policy": true, "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." }, "quote": "\u2026 4,204,072 Convertible notes payable 7,081,149,502 6,612,566,602 Total 27,495,805,699 25,286,770,674 Recent Accounting Pronouncements Adopted Pronouncements As of January 1, 2024, the Company adopted ASU No. 2023-07, Codification Improvements to Segment Reporting (Topic 280) (\u201cASU 2023-07\u201d), which provides clarifications and improvements to the existing segment reporting requirements, including\u2026", "prior_accession": "0001493152-25-024800", "prior_url": "https://www.sec.gov/Archives/edgar/data/1119643/000149315225024800/form10-k.htm" }, { "id": "e131d0134f4d5035", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "NOVA LTD.", "cik": 1109345, "ticker": "NVMI", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-02-17", "accession": "0001178913-26-000504", "filing_url": "https://www.sec.gov/Archives/edgar/data/1109345/000117891326000504/0001178913-26-000504-index.htm", "headline": "NOVA LTD. cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-09 on a retrospective basis during the year ended December 31, 2025, which resulted in updated income tax disclosures." ], "new_standards": [ "2023-09", "2025-05", "2025-06", "2025-10", "2025-11" ], "prior_filed": "2025-02-20", "prior_form": "20-F", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-09 on a retrospective basis during the year ended December 31, 2025, which resulted in updated income tax disclosures.", "prior_accession": "0001178913-25-000572", "prior_url": "https://www.sec.gov/Archives/edgar/data/1109345/000117891325000572/zk2532701.htm" }, { "id": "d9921e851c31f7e6", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "NEUROONE MEDICAL TECHNOLOGIES Corp", "cik": 1500198, "ticker": "NMTC", "sic_desc": "Medical instruments", "size_tier": "small", "public_float": 30300000.0, "form": "10-Q", "filed": "2026-02-17", "accession": "0001213900-26-016860", "filing_url": "https://www.sec.gov/Archives/edgar/data/1500198/000121390026016860/0001213900-26-016860-index.htm", "headline": "NEUROONE MEDICAL TECHNOLOGIES Corp disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-08-14", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "To date, the Company\u2019s revenues have not been sufficient to cover its full operating costs, and as such, it has been dependent on funding operations through the issuance of debt and sale of equity securities which previously resulted in substantial doubt regarding the Company\u2019s ability to continue as a going concern. As of December 31, 2025, the Company had $3.6 million in cash and cash equivalents. The Company believes its current available cash and cash equivalents coupled with the anticipated increase in product revenues from minimum purchases and improved gross margins under the\u2026", "prior_accession": "0001213900-25-076080", "prior_url": "https://www.sec.gov/Archives/edgar/data/1500198/000121390025076080/ea0251546-10q_neuroone.htm" }, { "id": "1197bb2e99e300dd", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Maitong Sunshine Cultural Development Co., Ltd", "cik": 2003750, "ticker": "MGSD", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-02-17", "accession": "0001213900-26-016907", "filing_url": "https://www.sec.gov/Archives/edgar/data/2003750/000121390026016907/0001213900-26-016907-index.htm", "headline": "Maitong Sunshine Cultural Development Co., Ltd told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Maitong Sunshine Cultural Development Co., Ltd. is unable to file its Quarterly Report on Form 10-Q within the required time because there was a delay in completing the calculations necessary to close the books for the quarter.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Maitong Sunshine Cultural Development Co., Ltd. is unable to file its Quarterly Report on Form 10-Q within the required time because there was a delay in completing the calculations necessary to close the books for the quarter.", "prior_accession": "", "prior_url": "" }, { "id": "096627f72d586171", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Lakeside Holding Ltd", "cik": 1996192, "ticker": "QNME", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 20250000.0, "form": "NT 10-Q", "filed": "2026-02-17", "accession": "0001213900-26-017278", "filing_url": "https://www.sec.gov/Archives/edgar/data/1996192/000121390026017278/0001213900-26-017278-index.htm", "headline": "Lakeside Holding Ltd told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Lakeside Holding Limited (the \u201cRegistrant\u201d) requires additional time to complete certain disclosures to be included in the Quarterly Report on Form 10-Q for the fiscal period ended December 31, 2025 (the \u201cForm 10-Q\u201d). The preparation and review of such disclosures required to be presented in the Form 10-Q could not be completed and filed by the Registrant without undue hardship and expense to the Registrant due in part to the circumstances described in\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Lakeside Holding Limited (the \u201cRegistrant\u201d) requires additional time to complete certain disclosures to be included in the Quarterly Report on Form 10-Q for the fiscal period ended December 31, 2025 (the \u201cForm 10-Q\u201d). The preparation and review of such disclosures required to be presented in the Form 10-Q could not be completed and filed by the Registrant without undue hardship and expense to the Registrant due in part to the circumstances described in\u2026", "prior_accession": "", "prior_url": "" }, { "id": "82e9bfed4ac65724", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "LSEB Creative Corp.", "cik": 1888740, "ticker": "LSEB", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 18936099.0, "form": "NT 10-Q", "filed": "2026-02-17", "accession": "0001683168-26-001045", "filing_url": "https://www.sec.gov/Archives/edgar/data/1888740/000168316826001045/0001683168-26-001045-index.htm", "headline": "LSEB Creative Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended December 31, 2025 (the \u201cQuarterly Report\u201d) by the February 17, 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 and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the quarter ended December 31, 2025 to be incorporated in\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cRegistrant\u201d) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended December 31, 2025 (the \u201cQuarterly Report\u201d) by the February 17, 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 and its independent registered public accounting firm requires additional time to complete its review of the financial statements for the quarter ended December 31, 2025 to be incorporated in\u2026", "prior_accession": "", "prior_url": "" }, { "id": "0b0a7294c140ddac", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Kyndryl Holdings, Inc.", "cik": 1867072, "ticker": "KD", "sic_desc": "Services", "size_tier": "large", "public_float": 6800000000.0, "form": "10-K/A", "filed": "2026-02-17", "accession": "0001104659-26-015713", "filing_url": "https://www.sec.gov/Archives/edgar/data/1867072/000110465926015713/0001104659-26-015713-index.htm", "headline": "Kyndryl Holdings, Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-05-30", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "\u201cFinancial Statements and Supplementary Data,\u201d that the Company did not maintain, in all material respects, effective internal control over financial reporting as of March 31, 2025; \u25cf reflect in Item 9A. \u201cControls and Procedures,\u201d including \u201cManagement\u2019s Report on Internal Control over Financial Reporting,\u201d that the Company\u2019s disclosure controls and procedures and internal control over financial reporting were not effective as of March 31, 2025 due to the material weaknesses in the Company\u2019s internal control over\u2026", "prior_accession": "0001558370-25-008282", "prior_url": "https://www.sec.gov/Archives/edgar/data/1867072/000155837025008282/kd-20250331x10k.htm" }, { "id": "4ee4266d093ee05b", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Kingfish Holding Corp", "cik": 1374881, "ticker": "", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 17286.0, "form": "10-Q", "filed": "2026-02-17", "accession": "0001477932-26-000840", "filing_url": "https://www.sec.gov/Archives/edgar/data/1374881/000147793226000840/0001477932-26-000840-index.htm", "headline": "Kingfish Holding Corp no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "filing body", "prior_filed": "2025-08-13", "prior_form": "10-Q", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "The single segment was identified based on how the Chief Operating Decision Maker, who they have determined to be its Chief Executive Officer, manages and evaluates performance and allocates resources. 10 Table of Contents Going Concern: Management has evaluated the Company\u2019s ability to continue as a going concern in accordance with ASC 205-40. In prior periods, substantial doubt existed regarding the Company\u2019s ability to meet its obligations due to recurring losses and negative operating cash flows. However, for the year ended September 30, 2025, the Company generated net income of $461,187\u2026", "prior_accession": "0001477932-25-005767", "prior_url": "https://www.sec.gov/Archives/edgar/data/1374881/000147793225005767/king_10q.htm" }, { "id": "012966ba10e42c05", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "King Resources, Inc.", "cik": 774415, "ticker": "KRFG", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 394457.0, "form": "NT 10-Q", "filed": "2026-02-17", "accession": "0001683168-26-001048", "filing_url": "https://www.sec.gov/Archives/edgar/data/774415/000168316826001048/0001683168-26-001048-index.htm", "headline": "King Resources, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Due to events unforeseen by the Company, it is unable to complete its Quarterly Report on Form 10-Q for the period ending December 31, 2025 without an unreasonable effort and expense due to continuing staffing shortages. The Registrant will file the 10-Q on or before the fifth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Due to events unforeseen by the Company, it is unable to complete its Quarterly Report on Form 10-Q for the period ending December 31, 2025 without an unreasonable effort and expense due to continuing staffing shortages. The Registrant will file the 10-Q on or before the fifth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "dab508d3647fff4a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "KINETIC GROUP INC.", "cik": 1696195, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 50207900.0, "form": "NT 10-Q", "filed": "2026-02-17", "accession": "0001477932-26-000829", "filing_url": "https://www.sec.gov/Archives/edgar/data/1696195/000147793226000829/0001477932-26-000829-index.htm", "headline": "KINETIC GROUP INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file, without unreasonable effort and expense, its Form 10-Q report for the period ending December 2025 because the Registrant and auditors will review all information for 10Q Dec 2025 and previous periods. The auditors require additional detailed information to complete their revision. We expect to finalize the delivery of 10Q December 2025 at end of June 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file, without unreasonable effort and expense, its Form 10-Q report for the period ending December 2025 because the Registrant and auditors will review all information for 10Q Dec 2025 and previous periods. The auditors require additional detailed information to complete their revision. We expect to finalize the delivery of 10Q December 2025 at end of June 2026.", "prior_accession": "", "prior_url": "" }, { "id": "850c916c58974de8", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Ingredion Inc", "cik": 1046257, "ticker": "INGR", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 8692000000.0, "form": "10-K", "filed": "2026-02-17", "accession": "0001628280-26-008603", "filing_url": "https://www.sec.gov/Archives/edgar/data/1046257/000162828026008603/0001628280-26-008603-index.htm", "headline": "Ingredion Inc cited accounting standard ASU 2025-06 for the first time in this filing series", "evidence": { "adopted": [ "2025-06" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "We early adopted ASU No. 2025-06, Intangibles\u2014Goodwill and Other\u2014Internal-Use Software (Subtopic 350-40), on a prospective basis after the ASU was issued in September 2025." ], "new_standards": [ "2025-06", "2025-09" ], "prior_filed": "2025-02-20", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "We early adopted ASU No. 2025-06, Intangibles\u2014Goodwill and Other\u2014Internal-Use Software (Subtopic 350-40), on a prospective basis after the ASU was issued in September 2025.", "prior_accession": "0001046257-25-000018", "prior_url": "https://www.sec.gov/Archives/edgar/data/1046257/000104625725000018/ingr-20241231.htm" }, { "id": "97b022cda5dcaeff", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "GULFSLOPE ENERGY, INC.", "cik": 1341726, "ticker": "", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-02-17", "accession": "0001999371-26-003529", "filing_url": "https://www.sec.gov/Archives/edgar/data/1341726/000199937126003529/0001999371-26-003529-index.htm", "headline": "GULFSLOPE ENERGY, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6702126512e14225", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "GROOVE BOTANICALS INC.", "cik": 918573, "ticker": "GRVE", "sic_desc": "Mining", "size_tier": "small", "public_float": 709689.0, "form": "NT 10-Q", "filed": "2026-02-17", "accession": "0001477932-26-000848", "filing_url": "https://www.sec.gov/Archives/edgar/data/918573/000147793226000848/0001477932-26-000848-index.htm", "headline": "GROOVE BOTANICALS INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Groove Botanicals Inc. is unable to file its Form 10-Q for the three and nine-month periods ended December 31, 2025 in a timely manner without unreasonable effort or expense due to delays in completing the procedures relating to its quarter-end reporting process.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Groove Botanicals Inc. is unable to file its Form 10-Q for the three and nine-month periods ended December 31, 2025 in a timely manner without unreasonable effort or expense due to delays in completing the procedures relating to its quarter-end reporting process.", "prior_accession": "", "prior_url": "" }, { "id": "6694945dad938268", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "GLOBAL TECHNOLOGIES LTD", "cik": 932021, "ticker": "GTLL", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 2937688.0, "form": "NT 10-Q", "filed": "2026-02-17", "accession": "0001493152-26-007198", "filing_url": "https://www.sec.gov/Archives/edgar/data/932021/000149315226007198/0001493152-26-007198-index.htm", "headline": "GLOBAL TECHNOLOGIES LTD told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Global Technologies, LTD (the \u201cRegistrant\u201d) is unable to file its Form 10-Q for the period ended December 31, 2025 (the \u201cQuarterly Report\u201d) within the prescribed time without unreasonable effort or expense. The Registrant is actively working to finalize its financial statements and complete the necessary review to ensure accurate and compliant reporting. Efforts are underway to resolve outstanding matters as quickly as possible to facilitate the filing. The Registrant anticipates filing the Quarterly Report as soon as practicable.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Global Technologies, LTD (the \u201cRegistrant\u201d) is unable to file its Form 10-Q for the period ended December 31, 2025 (the \u201cQuarterly Report\u201d) within the prescribed time without unreasonable effort or expense. The Registrant is actively working to finalize its financial statements and complete the necessary review to ensure accurate and compliant reporting. Efforts are underway to resolve outstanding matters as quickly as possible to facilitate the filing. The Registrant anticipates filing the Quarterly Report as soon as practicable.", "prior_accession": "", "prior_url": "" }, { "id": "6dfcf8eeb26e4ed1", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Fly-E Group, Inc.", "cik": 1975940, "ticker": "FLYE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 20200000.0, "form": "NT 10-Q", "filed": "2026-02-17", "accession": "0001213900-26-017442", "filing_url": "https://www.sec.gov/Archives/edgar/data/1975940/000121390026017442/0001213900-26-017442-index.htm", "headline": "Fly-E Group, Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended December 31, 2025 within the prescribed time period without unreasonable effort or expense because additional time is needed to prepare the financial statements for the quarterly period ended December 31, 2025. The Registrant intends to file the subject Quarterly Report on Form 10-Q on or before the fifth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended December 31, 2025 within the prescribed time period without unreasonable effort or expense because additional time is needed to prepare the financial statements for the quarterly period ended December 31, 2025. The Registrant intends to file the subject Quarterly Report on Form 10-Q on or before the fifth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "a756720202cb47bc", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "FLUOR CORP", "cik": 1124198, "ticker": "FLR", "sic_desc": "Construction", "size_tier": "large", "public_float": 8200000000.0, "form": "10-K", "filed": "2026-02-17", "accession": "0001124198-26-000007", "filing_url": "https://www.sec.gov/Archives/edgar/data/1124198/000112419826000007/0001124198-26-000007-index.htm", "headline": "FLUOR CORP cited accounting standards ASU 2023-05, ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-05", "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Recent Accounting Pronouncements In 2025, we adopted ASU 2023-05, which requires certain joint ventures to apply a new basis of accounting upon formation by recognizing and initially measuring most of their assets and liabilities at fair value.", "In 2025, we adopted ASU 2023-09 on a prospective basis." ], "new_standards": [ "2023-05", "2023-09", "2024-03", "2025-03", "2025-05", "2025-06" ], "prior_filed": "2025-03-07", "prior_form": "10-K/A", "restates_existing_policy": false, "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." }, "quote": "Recent Accounting Pronouncements In 2025, we adopted ASU 2023-05, which requires certain joint ventures to apply a new basis of accounting upon formation by recognizing and initially measuring most of their assets and liabilities at fair value.", "prior_accession": "0001628280-25-011340", "prior_url": "https://www.sec.gov/Archives/edgar/data/1124198/000162828025011340/flr-20241231.htm" }, { "id": "7ad75a23ed3b83a6", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "EXICURE, INC.", "cik": 1698530, "ticker": "XCUR", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 16400000.0, "form": "8-K", "filed": "2026-02-17", "accession": "0001698530-26-000013", "filing_url": "https://www.sec.gov/Archives/edgar/data/1698530/000169853026000013/0001698530-26-000013-index.htm", "headline": "EXICURE, INC.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "714cff388ca0bb83", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Driveitaway Holdings, Inc.", "cik": 1394638, "ticker": "DWAY", "sic_desc": "Services", "size_tier": "small", "public_float": 1547437.0, "form": "NT 10-Q", "filed": "2026-02-17", "accession": "0001731122-26-000240", "filing_url": "https://www.sec.gov/Archives/edgar/data/1394638/000173112226000240/0001731122-26-000240-index.htm", "headline": "Driveitaway Holdings, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f7caaf5d1140bdac", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Dalrada Technology Group, Inc.", "cik": 725394, "ticker": "DHTI", "sic_desc": "Services", "size_tier": "small", "public_float": 4950569.0, "form": "NT 10-Q", "filed": "2026-02-17", "accession": "0001683168-26-001108", "filing_url": "https://www.sec.gov/Archives/edgar/data/725394/000168316826001108/0001683168-26-001108-index.htm", "headline": "Dalrada Technology Group, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The company is in its final review process with its auditors.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The company is in its final review process with its auditors.", "prior_accession": "", "prior_url": "" }, { "id": "101b8446f20711f3", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "DFP HOLDINGS Ltd", "cik": 1976900, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-02-17", "accession": "0001493152-26-006879", "filing_url": "https://www.sec.gov/Archives/edgar/data/1976900/000149315226006879/0001493152-26-006879-index.htm", "headline": "DFP HOLDINGS Ltd told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "DFP HOLDINGS LIMITED (the \u201cCompany\u201d) is unable to file its Quarter Report on Form 10-Q for its period ended December 31, 2025 by the prescribed date without unreasonable effort or expense because the Company was unable to compile certain information required in order to permit the Company to file a timely and accurate report on the Company\u2019s financial condition. The Company expects to file within the extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "DFP HOLDINGS LIMITED (the \u201cCompany\u201d) is unable to file its Quarter Report on Form 10-Q for its period ended December 31, 2025 by the prescribed date without unreasonable effort or expense because the Company was unable to compile certain information required in order to permit the Company to file a timely and accurate report on the Company\u2019s financial condition. The Company expects to file within the extension period.", "prior_accession": "", "prior_url": "" }, { "id": "46ecef53966c7a08", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Infleqtion, Inc.", "cik": 2007825, "ticker": "INFQ", "sic_desc": "Services", "size_tier": "mid", "public_float": 426448980.0, "form": "8-K", "filed": "2026-02-17", "accession": "0001193125-26-053097", "filing_url": "https://www.sec.gov/Archives/edgar/data/2007825/000119312526053097/0001193125-26-053097-index.htm", "headline": "Churchill Capital Corp X/Cayman's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.", "formerly": "Churchill Capital Corp X/Cayman" }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e2a57166751a66cb", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "CYTTA CORP.", "cik": 1383088, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "small", "public_float": 10325640.0, "form": "NT 10-Q", "filed": "2026-02-17", "accession": "0001477932-26-000857", "filing_url": "https://www.sec.gov/Archives/edgar/data/1383088/000147793226000857/0001477932-26-000857-index.htm", "headline": "CYTTA CORP. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file our Quarterly Report on Form 10-Q for the quarter ended December 31, 2023, without unreasonable effort and expense. Additional time is needed to prepare its accounting records and schedules to enable its independent registered public accounting firm to complete its review of the Registrant\u2019s financial statements to be contained in our Quarterly Report on Form 10-Q for the period ended December 31, 2023. It is anticipated that the Form 10-Q, along with the unaudited financial statements, will be filed within the five-day extension period.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file our Quarterly Report on Form 10-Q for the quarter ended December 31, 2023, without unreasonable effort and expense. Additional time is needed to prepare its accounting records and schedules to enable its independent registered public accounting firm to complete its review of the Registrant\u2019s financial statements to be contained in our Quarterly Report on Form 10-Q for the period ended December 31, 2023. It is anticipated that the Form 10-Q, along with the unaudited financial statements, will be filed within the five-day extension period.", "prior_accession": "", "prior_url": "" }, { "id": "e653114e9a283854", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "CONNECTICUT LIGHT & POWER CO", "cik": 23426, "ticker": "CNTHP", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-02-17", "accession": "0001628280-26-008461", "filing_url": "https://www.sec.gov/Archives/edgar/data/23426/000162828026008461/0001628280-26-008461-index.htm", "headline": "CONNECTICUT LIGHT & POWER CO cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The modified disclosures are included in Note 23, \u201cSegment Information.\u201d On January 1, 2026, the Company prospectively adopted ASU 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures, which requires enhanced income tax disclosures, primarily requiring consistent categories and greater detailed disclosure information in the tax rate reconciliation as well as income taxes\u2026" ], "new_standards": [ "2023-09", "2025-06" ], "prior_filed": "2025-02-14", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "The modified disclosures are included in Note 23, \u201cSegment Information.\u201d On January 1, 2026, the Company prospectively adopted ASU 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures, which requires enhanced income tax disclosures, primarily requiring consistent categories and greater detailed disclosure information in the tax rate reconciliation as well as income taxes\u2026", "prior_accession": "0000072741-25-000007", "prior_url": "https://www.sec.gov/Archives/edgar/data/23426/000007274125000007/es-20241231.htm" }, { "id": "c0de55330415910c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CNS Pharmaceuticals, Inc.", "cik": 1729427, "ticker": "CNSP", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 8780000.0, "form": "8-K", "filed": "2026-02-17", "accession": "0001683168-26-001066", "filing_url": "https://www.sec.gov/Archives/edgar/data/1729427/000168316826001066/0001683168-26-001066-index.htm", "headline": "CNS Pharmaceuticals, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1b02c33cef7e9734", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "CHARLES & COLVARD LTD", "cik": 1015155, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-02-17", "accession": "0001104659-26-016480", "filing_url": "https://www.sec.gov/Archives/edgar/data/1015155/000110465926016480/0001104659-26-016480-index.htm", "headline": "CHARLES & COLVARD LTD told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 3, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the fiscal quarter ended December 31, 2025 (the \u201cQ2 FY2026 Form 10-Q\u201d). The Company was unable to file its Q2 FY2026 Form 10-Q within the prescribed time period without unreasonable effort or expense because it requires additional time to complete procedures and compile information relating to its delinquent annual and quarterly financial statements. The Company\u2019s recent management and board changes, along with ongoing litigation and resource constraints, all of which have been previously reported, contributed to the delay. The Company is diligently working on\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Quarterly Report on Form 10-Q for the fiscal quarter ended December 31, 2025 (the \u201cQ2 FY2026 Form 10-Q\u201d). The Company was unable to file its Q2 FY2026 Form 10-Q within the prescribed time period without unreasonable effort or expense because it requires additional time to complete procedures and compile information relating to its delinquent annual and quarterly financial statements. The Company\u2019s recent management and board changes, along with ongoing litigation and resource constraints, all of which have been previously reported, contributed to the delay. The Company is diligently working on\u2026", "prior_accession": "", "prior_url": "" }, { "id": "789dc5b2090cc210", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "CENTERSPACE", "cik": 798359, "ticker": "CSR", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 1013604175.0, "form": "10-K", "filed": "2026-02-17", "accession": "0000798359-26-000014", "filing_url": "https://www.sec.gov/Archives/edgar/data/798359/000079835926000014/0000798359-26-000014-index.htm", "headline": "CENTERSPACE cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "During the year ended December 31, 2025, the Company adopted ASU 2023-09, Income Tax (Topic 740): Improvements to Income Tax Disclosures." ], "new_standards": [ "2023-09", "2025-10", "2025-11", "2025-12" ], "prior_filed": "2025-02-18", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "During the year ended December 31, 2025, the Company adopted ASU 2023-09, Income Tax (Topic 740): Improvements to Income Tax Disclosures.", "prior_accession": "0000798359-25-000011", "prior_url": "https://www.sec.gov/Archives/edgar/data/798359/000079835925000011/csr-20241231.htm" }, { "id": "4964db2e37d223c1", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BARNWELL INDUSTRIES INC", "cik": 10048, "ticker": "BRN", "sic_desc": "Mining", "size_tier": "small", "public_float": 8474000.0, "form": "NT 10-Q", "filed": "2026-02-17", "accession": "0001140361-26-005788", "filing_url": "https://www.sec.gov/Archives/edgar/data/10048/000114036126005788/0001140361-26-005788-index.htm", "headline": "BARNWELL INDUSTRIES INC told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 3, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it will be unable to file its Quarterly Report on Form 10-Q for the quarter ended December 31, 2025 (the \u201cQuarterly Report\u201d), within the prescribed time period without unreasonable effort or expense. During the preparation of its financial statements for its fiscal quarter ended December 31, 2025, the Company experienced recent changes in its internal accounting personnel and related transitions of responsibilities due to unanticipated resignations and employee health issues, which temporarily disrupted aspects of the quarter-end close and review process. As a result, additional time is required to complete management\u2019s review of the financial statements\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it will be unable to file its Quarterly Report on Form 10-Q for the quarter ended December 31, 2025 (the \u201cQuarterly Report\u201d), within the prescribed time period without unreasonable effort or expense. During the preparation of its financial statements for its fiscal quarter ended December 31, 2025, the Company experienced recent changes in its internal accounting personnel and related transitions of responsibilities due to unanticipated resignations and employee health issues, which temporarily disrupted aspects of the quarter-end close and review process. As a result, additional time is required to complete management\u2019s review of the financial statements\u2026", "prior_accession": "", "prior_url": "" }, { "id": "a12476ddcebf2dbc", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Aether Holdings, Inc.", "cik": 2026353, "ticker": "ATHR", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-02-17", "accession": "0001493152-26-007146", "filing_url": "https://www.sec.gov/Archives/edgar/data/2026353/000149315226007146/0001493152-26-007146-index.htm", "headline": "Aether Holdings, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-08-19", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "These conditions raise substantial doubt about the Company\u2019s ability to continue as a going concern within one year after the date these condensed financial statements are issued. Management intends to fund operating costs over the next twelve months primarily through the use of remaining IPO proceeds and, if necessary, through additional financing from public or private offerings of equity or debt securities. However, there can be no assurance that such financing will be available on acceptable terms, or at all. Accordingly, management has concluded that substantial doubt about the Company\u2019s\u2026", "prior_accession": "0001641172-25-024844", "prior_url": "https://www.sec.gov/Archives/edgar/data/2026353/000164117225024844/form10-q.htm" }, { "id": "81a934c0107dd3ad", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "ACCURAY INC", "cik": 1138723, "ticker": "ARAY", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 146769044.0, "form": "10-K/A", "filed": "2026-02-17", "accession": "0001437749-26-004219", "filing_url": "https://www.sec.gov/Archives/edgar/data/1138723/000143774926004219/0001437749-26-004219-index.htm", "headline": "ACCURAY INC reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-08-28", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "\u2026 could adversely impact our business. \u25cf Third parties may claim we are infringing their intellectual property or that we are operating outside the scope of or violating a license or other agreement relating to their intellectual property. \u25cf It is difficult and costly to protect our intellectual property and our proprietary technologies and we may not be able to ensure their protection. \u25cf We have identified material weaknesses in our system of internal controls as of June 30, 2025 and are in the process of\u2026", "prior_accession": "0001193125-25-191242", "prior_url": "https://www.sec.gov/Archives/edgar/data/1138723/000119312525191242/aray-20250630.htm" }, { "id": "748c29a40d71952c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Werewolf Therapeutics, Inc.", "cik": 1785530, "ticker": "HOWL", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 69689962.0, "form": "8-K", "filed": "2026-02-13", "accession": "0001193125-26-051455", "filing_url": "https://www.sec.gov/Archives/edgar/data/1785530/000119312526051455/0001193125-26-051455-index.htm", "headline": "Werewolf Therapeutics, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "059a745e292f947e", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "UNIVERSAL SAFETY PRODUCTS, INC.", "cik": 102109, "ticker": "UUU", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 8400000.0, "form": "NT 10-Q", "filed": "2026-02-13", "accession": "0001104659-26-015143", "filing_url": "https://www.sec.gov/Archives/edgar/data/102109/000110465926015143/0001104659-26-015143-index.htm", "headline": "UNIVERSAL SAFETY PRODUCTS, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -1, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant needs additional time to complete its financial statements due to complexities encountered in its current operating and financial model.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant needs additional time to complete its financial statements due to complexities encountered in its current operating and financial model.", "prior_accession": "", "prior_url": "" }, { "id": "e9e4fe898074dfd9", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Senmiao Technology Ltd", "cik": 1711012, "ticker": "VAI", "sic_desc": "Services", "size_tier": "small", "public_float": 10810959.0, "form": "10-Q", "filed": "2026-02-13", "accession": "0001213900-26-016397", "filing_url": "https://www.sec.gov/Archives/edgar/data/1711012/000121390026016397/0001213900-26-016397-index.htm", "headline": "Senmiao Technology Ltd no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-11-19", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "\u2026 September 30, 2025, and maintained a net working capital of approximately $2.4 million as of December 31, 2025. 6 Management evaluated the Company\u2019s current liquidity and operating forecasts for the twelve months following the issuance of these unaudited condensed consolidated financial statements and has concluded that, as a result of the recent financing and improved cash flows, there was no substantial doubt about the Company\u2019s ability to continue as a going concern for a period of twelve months from the issuance of unaudited condensed consolidated financial statements for the quarterly\u2026", "prior_accession": "0001213900-25-112606", "prior_url": "https://www.sec.gov/Archives/edgar/data/1711012/000121390025112606/ea0264819-10q_senmiao.htm" }, { "id": "2109e5e52d6eaf3c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "SRx Health Solutions, Inc.", "cik": 1471727, "ticker": "SRXH", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 9142691.0, "form": "10-Q", "filed": "2026-02-13", "accession": "0001493152-26-006816", "filing_url": "https://www.sec.gov/Archives/edgar/data/1471727/000149315226006816/0001493152-26-006816-index.htm", "headline": "SRx Health Solutions, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-09-30", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001493152-25-016260", "prior_url": "https://www.sec.gov/Archives/edgar/data/1471727/000149315225016260/form10-q.htm" }, { "id": "9fb440dd88ca982c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "SCHMID Group N.V.", "cik": 1987240, "ticker": "SHMD", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-02-13", "accession": "0001104659-26-014740", "filing_url": "https://www.sec.gov/Archives/edgar/data/1987240/000110465926014740/0001104659-26-014740-index.htm", "headline": "SCHMID Group N.V. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2024-05-15", "prior_form": "20-F", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the consolidated financial statements, the Company has experienced declines in order intake and sales and is facing other material uncertainties related to the timing of obtaining funding on existing loan arrangements which raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 2. The consolidated financial statements do not include\u2026", "prior_accession": "0001104659-24-062029", "prior_url": "https://www.sec.gov/Archives/edgar/data/1987240/000110465924062029/shmd-20231231x20f.htm" }, { "id": "06c6269c7d643797", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Ryerson Holding Corp", "cik": 1481582, "ticker": "RYZ", "sic_desc": "Wholesale trade", "size_tier": "mid", "public_float": 585167390.0, "form": "8-K", "filed": "2026-02-13", "accession": "0001193125-26-051335", "filing_url": "https://www.sec.gov/Archives/edgar/data/1481582/000119312526051335/0001193125-26-051335-index.htm", "headline": "Ryerson Holding Corp's Controller departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Controller", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "66f2977acbe6f777", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "QuidelOrtho Corp", "cik": 1906324, "ticker": "QDEL", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 2182619277.0, "form": "8-K", "filed": "2026-02-13", "accession": "0001193125-26-051461", "filing_url": "https://www.sec.gov/Archives/edgar/data/1906324/000119312526051461/0001193125-26-051461-index.htm", "headline": "QuidelOrtho Corp's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "278b6f1ffe661f5c", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "PicoCELA Inc.", "cik": 2018462, "ticker": "PCLA", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-02-13", "accession": "0001493152-26-006698", "filing_url": "https://www.sec.gov/Archives/edgar/data/2018462/000149315226006698/0001493152-26-006698-index.htm", "headline": "PicoCELA Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-02-14", "prior_form": "20-F", "prior_state": "risk_factor_only", "prior_state_label": "Risk-factor language only", "registrant_changed_from": null, "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." }, "quote": "Doubt About the Company\u2019s Ability to Continue as a Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has accumulated losses to date that raises substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These financial statements are the\u2026", "prior_accession": "0001493152-25-006944", "prior_url": "https://www.sec.gov/Archives/edgar/data/2018462/000149315225006944/form20-f.htm" }, { "id": "b8d3cd97ec7bd2fe", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Oscar Health, Inc.", "cik": 1568651, "ticker": "OSCR", "sic_desc": "Finance, insurance and real estate", "size_tier": "large", "public_float": 4500000000.0, "form": "10-K", "filed": "2026-02-13", "accession": "0001568651-26-000011", "filing_url": "https://www.sec.gov/Archives/edgar/data/1568651/000156865126000011/0001568651-26-000011-index.htm", "headline": "Oscar Health, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-20", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 729, "weakness_first_reported": "2024-02-15", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Based on that evaluation, management concluded that our internal control over financial reporting was effective as of December 31, 2025. The effectiveness of our internal control over financial reporting as of December 31, 2025 has been audited by PricewaterhouseCoopers LLP, an independent registered public accounting firm. Refer to \u201cItem 8. Financial Statements and Supplementary Data - Report of Independent Registered Public Accounting Firm (PCAOB ID 238)\u201d for their audit report. Changes in Internal Control over\u2026", "prior_accession": "0001568651-25-000008", "prior_url": "https://www.sec.gov/Archives/edgar/data/1568651/000156865125000008/oscr-20241231.htm" }, { "id": "8bf8812957cb8570", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Optimum Communications, Inc.", "cik": 1702780, "ticker": "OPTU", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 588401093.0, "form": "10-K", "filed": "2026-02-13", "accession": "0001702780-26-000013", "filing_url": "https://www.sec.gov/Archives/edgar/data/1702780/000170278026000013/0001702780-26-000013-index.htm", "headline": "Optimum Communications, Inc. disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "not comparable", "located_in": "filing body", "prior_filed": "2025-02-13", "prior_form": "10-K", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "Altice USA, Inc.", "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." }, "quote": "Our ability to repay this debt in 2027 will be dependent on our ability to successfully refinance the debt or raise additional capital. While management is pursuing refinancing this debt and raising additional capital, there is no assurance these efforts will be successful. A failure to secure committed sources of funding to refinance this debt by April 2026 may raise substantial doubt about our ability to continue as a going concern in the future. NOTE 12. DERIVATIVE CONTRACTS AND COLLATERALIZED INDEBTEDNESS Prepaid Forward Contracts Historically, we had entered into various transactions to\u2026", "prior_accession": "0001628280-25-005486", "prior_url": "https://www.sec.gov/Archives/edgar/data/1702780/000162828025005486/atus-20241231.htm" }, { "id": "41be13d15ee5fd67", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Norris Industries, Inc.", "cik": 1603793, "ticker": "", "sic_desc": "Mining", "size_tier": "small", "public_float": 2873432.0, "form": "8-K", "filed": "2026-02-13", "accession": "0001493152-26-006597", "filing_url": "https://www.sec.gov/Archives/edgar/data/1603793/000149315226006597/0001493152-26-006597-index.htm", "headline": "Norris Industries, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "BDO", "predecessor_tier": "national", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "5704b6e681b5c89f", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "NEWELL BRANDS INC.", "cik": 814453, "ticker": "NWL", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 2700000000.0, "form": "10-K", "filed": "2026-02-13", "accession": "0000814453-26-000008", "filing_url": "https://www.sec.gov/Archives/edgar/data/814453/000081445326000008/0000814453-26-000008-index.htm", "headline": "NEWELL BRANDS INC. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-14", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 2, "weakness_days_reported": 723, "weakness_first_reported": "2024-02-21", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management assessed the effectiveness of its internal control over financial reporting as of December 31, 2025. In making this assessment, management used the criteria set forth in the Internal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Based on this evaluation, management concluded the Company\u2019s internal control over financial reporting was effective as of December 31, 2025. The Company\u2019s independent registered public accounting\u2026", "prior_accession": "0000814453-25-000008", "prior_url": "https://www.sec.gov/Archives/edgar/data/814453/000081445325000008/nwl-20241231.htm" }, { "id": "fb9be47c4e92da9b", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "HUNTINGTON BANCSHARES INC /MD/", "cik": 49196, "ticker": "HBAN", "sic_desc": "National commercial banks", "size_tier": "mega", "public_float": 24100000000.0, "form": "10-K", "filed": "2026-02-13", "accession": "0000049196-26-000015", "filing_url": "https://www.sec.gov/Archives/edgar/data/49196/000004919626000015/0000049196-26-000015-index.htm", "headline": "HUNTINGTON BANCSHARES INC /MD/ cited accounting standards ASU 2025-08, ASU 2025-09 for the first time in this filing series", "evidence": { "adopted": [ "2025-08", "2025-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "In addition, Huntington adopted ASU 2025-08 as of October 1, 2025, whereby non-PCD loans acquired in a business combination are deemed purchased seasoned loans with an ACL also established for the initial estimate of expected credit losses as of the acquisition date and recorded through a gross-up adjustment to the loans\u2019 amortized cost basis.", "Accounting standards yet to be adopted Standard Summary of guidance Effects on financial statements ASU 2025-09 - Derivatives and Hedging (Topic 815): Hedge Accounting Improvements \u2022More closely aligns hedge accounting with the economics of an entity\u2019s risk management activities." ], "new_standards": [ "2025-08", "2025-09" ], "prior_filed": "2025-02-14", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "In addition, Huntington adopted ASU 2025-08 as of October 1, 2025, whereby non-PCD loans acquired in a business combination are deemed purchased seasoned loans with an ACL also established for the initial estimate of expected credit losses as of the acquisition date and recorded through a gross-up adjustment to the loans\u2019 amortized cost basis.", "prior_accession": "0000049196-25-000020", "prior_url": "https://www.sec.gov/Archives/edgar/data/49196/000004919625000020/hban-20241231.htm" }, { "id": "6a839a63a042e9af", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Dauch Corp", "cik": 1062231, "ticker": "DCH", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 802200000.0, "form": "10-K", "filed": "2026-02-13", "accession": "0001062231-26-000020", "filing_url": "https://www.sec.gov/Archives/edgar/data/1062231/000106223126000020/0001062231-26-000020-index.htm", "headline": "Dauch Corp reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-02-14", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In particular, Dowlais has identified certain matters which would have been characterized as material weaknesses in Dowlais\u2019 internal control over financial reporting that would have required disclosure pursuant to the Sarbanes-Oxley Act had Dowlais been required to report on internal control over financial reporting at the relevant time. Although these identified material weaknesses are in the process of being remediated, if we identify additional material weaknesses in the future or otherwise fail to maintain an\u2026", "prior_accession": "0001062231-25-000008", "prior_url": "https://www.sec.gov/Archives/edgar/data/1062231/000106223125000008/axl-20241231.htm" }, { "id": "cdf1a4f3c5cb562d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "DELTA AIR LINES, INC.", "cik": 27904, "ticker": "DAL", "sic_desc": "Transportation and utilities", "size_tier": "mega", "public_float": 32100000000.0, "form": "8-K", "filed": "2026-02-13", "accession": "0001683168-26-001033", "filing_url": "https://www.sec.gov/Archives/edgar/data/27904/000168316826001033/0001683168-26-001033-index.htm", "headline": "DELTA AIR LINES, INC.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1238566cfe5e6339", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "CERO THERAPEUTICS HOLDINGS, INC.", "cik": 1870404, "ticker": "", "sic_desc": "Biological products", "size_tier": "small", "public_float": 11236525.0, "form": "8-K", "filed": "2026-02-13", "accession": "0001213900-26-016474", "filing_url": "https://www.sec.gov/Archives/edgar/data/1870404/000121390026016474/0001213900-26-016474-index.htm", "headline": "CERO THERAPEUTICS HOLDINGS, INC. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6f00dcf27aa4037a", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "CARLISLE COMPANIES INC", "cik": 790051, "ticker": "CSL", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 18700000000.0, "form": "10-K", "filed": "2026-02-13", "accession": "0000790051-26-000012", "filing_url": "https://www.sec.gov/Archives/edgar/data/790051/000079005126000012/0000790051-26-000012-index.htm", "headline": "CARLISLE COMPANIES INC changed its revenue recognition disclosure", "evidence": { "new_language": [ "Revenue is measured as the amount of total consideration the Company expects to receive for satisfying its performance obligations.", "At the time of sale, the Company estimates provisions for variable consideration including discounts, rebates and returns based on an analysis of historical experience and actual sales data." ], "prior_filed": "2025-02-14", "prior_form": "10-K", "similarity": 0.004, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Revenue is measured as the amount of total consideration the Company expects to receive for satisfying its performance obligations.", "prior_accession": "0000790051-25-000077", "prior_url": "https://www.sec.gov/Archives/edgar/data/790051/000079005125000077/csl-20241231.htm" }, { "id": "c2030ac35db16298", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Actinium Pharmaceuticals, Inc.", "cik": 1388320, "ticker": "ATNM", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 226015477.0, "form": "8-K", "filed": "2026-02-13", "accession": "0001213900-26-016559", "filing_url": "https://www.sec.gov/Archives/edgar/data/1388320/000121390026016559/0001213900-26-016559-index.htm", "headline": "Actinium Pharmaceuticals, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "fa23a3dfc09cd194", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Verses AI Inc.", "cik": 1879001, "ticker": "VRSSF", "sic_desc": "Computer services", "size_tier": "small", "public_float": 5300000.0, "form": "8-K", "filed": "2026-02-12", "accession": "0001493152-26-006413", "filing_url": "https://www.sec.gov/Archives/edgar/data/1879001/000149315226006413/0001493152-26-006413-index.htm", "headline": "Verses AI Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e5be20328b7c2b41", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "TRANSUITE.ORG INC.", "cik": 1758699, "ticker": "TRSO", "sic_desc": "Computer services", "size_tier": "small", "public_float": 30802720.0, "form": "8-K", "filed": "2026-02-12", "accession": "0001640334-26-000270", "filing_url": "https://www.sec.gov/Archives/edgar/data/1758699/000164033426000270/0001640334-26-000270-index.htm", "headline": "TRANSUITE.ORG INC.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "db0cc770e2d8e707", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Sprout Social, Inc.", "cik": 1517375, "ticker": "SPT", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 1800000000.0, "form": "8-K", "filed": "2026-02-12", "accession": "0001517375-26-000003", "filing_url": "https://www.sec.gov/Archives/edgar/data/1517375/000151737526000003/0001517375-26-000003-index.htm", "headline": "Sprout Social, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8abfe001d6dd07c0", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Sphere Entertainment Co.", "cik": 1795250, "ticker": "SPHR", "sic_desc": "Services", "size_tier": "large", "public_float": 1100000000.0, "form": "10-K", "filed": "2026-02-12", "accession": "0001628280-26-007760", "filing_url": "https://www.sec.gov/Archives/edgar/data/1795250/000162828026007760/0001628280-26-007760-index.htm", "headline": "Sphere Entertainment Co. cited accounting standard ASU 2025-05 for the first time in this filing series", "evidence": { "adopted": [ "2025-05" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "The Company adopted Accounting Standards Update (\u201cASU\u201d) 2025-05 during the fourth quarter of 2025 by electing the practical expedient under ASU 2025-05 Measurement of Credit Losses for Accounts Receivable and Contract Assets (ASC 326-20-30-10C through 30-10D), for estimating expected credit losses on current accounts receivable and current contract assets." ], "new_standards": [ "2024-03", "2024-04", "2025-05", "2025-06", "2025-11", "2025-12" ], "prior_filed": "2024-08-14", "prior_form": 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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." }, "quote": "The Company adopted Accounting Standards Update (\u201cASU\u201d) 2025-05 during the fourth quarter of 2025 by electing the practical expedient under ASU 2025-05 Measurement of Credit Losses for Accounts Receivable and Contract Assets (ASC 326-20-30-10C through 30-10D), for estimating expected credit losses on current accounts receivable and current contract assets.", "prior_accession": "0001795250-24-000026", "prior_url": "https://www.sec.gov/Archives/edgar/data/1795250/000179525024000026/sphr-20240630.htm" }, { "id": "c6f62c159a4b5e00", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Snap-on Inc", "cik": 91440, "ticker": "SNA", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 15900000000.0, "form": "10-K", "filed": "2026-02-12", "accession": "0000091440-26-000045", "filing_url": "https://www.sec.gov/Archives/edgar/data/91440/000009144026000045/0000091440-26-000045-index.htm", "headline": "Snap-on Inc cited accounting standard ASU 2025-05 for the first time in this filing series", "evidence": { "adopted": [ "2025-05" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "In 2025, Snap-on also adopted ASU No. 2025-05, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets, which allows entities to elect a practical expedient that assumes that the current conditions as of the balance sheet date do not change for the remaining life of the asset for current accounts receivable and current contract\u2026" ], "new_standards": [ "2025-05", "2025-06" ], "prior_filed": "2025-02-13", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "In 2025, Snap-on also adopted ASU No. 2025-05, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets, which allows entities to elect a practical expedient that assumes that the current conditions as of the balance sheet date do not change for the remaining life of the asset for current accounts receivable and current contract\u2026", "prior_accession": "0000091440-25-000010", "prior_url": "https://www.sec.gov/Archives/edgar/data/91440/000009144025000010/sna-20241228.htm" }, { "id": "1ec6ed9b797dc417", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SPS COMMERCE INC", "cik": 1092699, "ticker": "SPSC", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 7000000000.0, "form": "8-K", "filed": "2026-02-12", "accession": "0001092699-26-000007", "filing_url": "https://www.sec.gov/Archives/edgar/data/1092699/000109269926000007/0001092699-26-000007-index.htm", "headline": "SPS COMMERCE INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "295fed225faa743a", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Rivian Automotive, Inc. / DE", "cik": 1874178, "ticker": "RIVN", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 14300000000.0, "form": "10-K", "filed": "2026-02-12", "accession": "0001874178-26-000008", "filing_url": "https://www.sec.gov/Archives/edgar/data/1874178/000187417826000008/0001874178-26-000008-index.htm", "headline": "Rivian Automotive, Inc. / DE reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-24", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 1080, "weakness_first_reported": "2023-02-28", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "GAAP. As of December 31, 2025, our management, with participation of the CEO and CFO, under the oversight of our board of directors, evaluated the effectiveness of our internal control over financial reporting using the framework issued by the Committee of Sponsoring Organization of the Treadway Commission in Internal Control - Integrated Framework (2013). Based on that evaluation, management concluded that the Company\u2019s internal control over financial reporting was effective as of December 31, 2025. 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ASU 2024-03, Disaggregation of Income Statement Expenses (\u201cDISE\u201d) improves the disclosures of expenses and requires more detailed information about the types of expenses included in commonly presented expense captions.", "prior_accession": "0001874178-25-000007", "prior_url": "https://www.sec.gov/Archives/edgar/data/1874178/000187417825000007/rivn-20241231.htm" }, { "id": "ffd6bece53d666c1", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "RICHTECH ROBOTICS INC.", "cik": 1963685, "ticker": "RR", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-02-12", "accession": "0001213900-26-015097", "filing_url": "https://www.sec.gov/Archives/edgar/data/1963685/000121390026015097/0001213900-26-015097-index.htm", "headline": "RICHTECH ROBOTICS INC. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Robotic products are typically considered distinct performance obligations as customers can benefit from the product on its own.", "Maintenance and technical support services, which may include scheduled inspections, repairs, remote troubleshooting, and spare parts provisions, are generally considered distinct performance obligations when they are separately priced, optional, and can be performed by another vendor." ], "prior_filed": "2025-08-11", "prior_form": "10-Q", "similarity": 0.066, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Robotic products are typically considered distinct performance obligations as customers can benefit from the product on its own.", "prior_accession": "0001213900-25-074423", "prior_url": "https://www.sec.gov/Archives/edgar/data/1963685/000121390025074423/ea0252463-10q_richtech.htm" }, { "id": "b87a63d117901a7d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "RADIAN GROUP INC", "cik": 890926, "ticker": "RDN", "sic_desc": "Finance, insurance and real estate", "size_tier": "large", "public_float": 4826211704.0, "form": "8-K", "filed": "2026-02-12", "accession": "0001193125-26-048971", "filing_url": "https://www.sec.gov/Archives/edgar/data/890926/000119312526048971/0001193125-26-048971-index.htm", "headline": "RADIAN GROUP INC's Chief Accounting Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e9b3af0849ef7ed5", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "PHINIA INC.", "cik": 1968915, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1700000000.0, "form": "8-K/A", "filed": "2026-02-12", "accession": "0001968915-26-000027", "filing_url": "https://www.sec.gov/Archives/edgar/data/1968915/000196891526000027/0001968915-26-000027-index.htm", "headline": "PHINIA INC. dismissed PwC and engaged Deloitte", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "PwC", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Deloitte", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4fa1a538beaeb7a0", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "LIVE VENTURES Inc", "cik": 1045742, "ticker": "LIVE", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 31500000.0, "form": "10-Q", "filed": "2026-02-12", "accession": "0001628280-26-007761", "filing_url": "https://www.sec.gov/Archives/edgar/data/1045742/000162828026007761/0001628280-26-007761-index.htm", "headline": "LIVE VENTURES Inc reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-08-08", "prior_form": "10-Q", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 3, "weakness_days_reported": 370, "weakness_first_reported": "2025-02-07", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In making this assessment, we used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission of 2013 regarding Internal Control \u2013 Integrated Framework. Based on our assessment using those criteria, as of December 31, 2025, our management concluded that our internal controls over financial reporting were effective. There were no changes in our internal control over financial reporting that occurred during the three months ended December 31, 2025 that have materially affected, or\u2026", "prior_accession": "0001628280-25-039322", "prior_url": "https://www.sec.gov/Archives/edgar/data/1045742/000162828025039322/live-20250630.htm" }, { "id": "42b1967e028c2014", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Kenvue Inc.", "cik": 1944048, "ticker": "KVUE", "sic_desc": "Cosmetics and toiletries", "size_tier": "mega", "public_float": 39600000000.0, "form": "8-K", "filed": "2026-02-12", "accession": "0000950157-26-000133", "filing_url": "https://www.sec.gov/Archives/edgar/data/1944048/000095015726000133/0000950157-26-000133-index.htm", "headline": "Kenvue Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "49d9bae4454d90d4", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "INTERGROUP CORP", "cik": 69422, "ticker": "INTG", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 8730000.0, "form": "10-Q", "filed": "2026-02-12", "accession": "0001493152-26-006429", "filing_url": "https://www.sec.gov/Archives/edgar/data/69422/000149315226006429/0001493152-26-006429-index.htm", "headline": "INTERGROUP CORP said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "eased", "located_in": "filing body", "prior_filed": "2025-11-12", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "Please refer to the Company\u2019s Annual Report on Form 10-K for the year ended June 30, 2025 for a summary of the significant accounting policies. As previously disclosed, Portsmouth completed a refinancing in March 2025 that extended maturity and improved liquidity. As a result, substantial doubt regarding Portsmouth\u2019s ability to continue as a going concern was alleviated as of June 30, 2025. See Portsmouth\u2019s Annual Report on Form 10-K for the year ended June 30, 2025 for additional information. See Portsmouth\u2019s Annual Report on Form 10K for the year ended June 30, 2025, for additional\u2026", "prior_accession": "0001493152-25-021858", "prior_url": "https://www.sec.gov/Archives/edgar/data/69422/000149315225021858/form10-q.htm" }, { "id": "d4de3b48a46282d6", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Flux Power Holdings, Inc.", "cik": 1083743, "ticker": "FLUX", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 20991000.0, "form": "10-Q", "filed": "2026-02-12", "accession": "0001493152-26-006414", "filing_url": "https://www.sec.gov/Archives/edgar/data/1083743/000149315226006414/0001493152-26-006414-index.htm", "headline": "Flux Power Holdings, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-11-13", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Therefore, the Company will need to negotiate an amendment to the GBC Credit Facility in order to have the ability to draw funds under the facility. Because successful negotiation of an amendment cannot be guaranteed and the Company may lose access to the line of credit under the GBC Credit Facility after the covenant breach, substantial doubt exists about the Company\u2019s ability to continue as a going concern over the 12 months following the filing date of this report on Form 10-Q. NOTE 3 \u2013 INVENTORIES Inventories consist of the following: SCHEDULE OF INVENTORIES December 31, 2025 June 30\u2026", "prior_accession": "0001493152-25-022356", "prior_url": "https://www.sec.gov/Archives/edgar/data/1083743/000149315225022356/form10-q.htm" }, { "id": "5343e9a0d8cfdec2", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Corteva, Inc.", "cik": 1755672, "ticker": "CTVA", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "mega", "public_float": 50600000000.0, "form": "10-K", "filed": "2026-02-12", "accession": "0001755672-26-000004", "filing_url": "https://www.sec.gov/Archives/edgar/data/1755672/000175567226000004/0001755672-26-000004-index.htm", "headline": "Corteva, Inc. reported internal control effective again after a material weakness", "evidence": { "current_state": "effective", "current_state_label": "Internal control reported effective", "direction": "remediated", "prior_filed": "2025-02-14", "prior_form": "10-K", "prior_state": "material_weakness", "prior_state_label": "Material weakness in internal control", "remediation_stated": false, "severity": "normal", "source": "Item 9A internal control conclusion, compared with the prior filing", "weakness_annual_reports": 1, "weakness_days_reported": 363, "weakness_first_reported": "2025-02-14", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Also in our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control - Integrated Framework (2013) issued by the COSO. Basis for Opinions The Company's management is responsible for these consolidated financial statements, for maintaining effective internal control over financial reporting, and for its assessment of the effectiveness of internal control over financial reporting, included\u2026", "prior_accession": "0001755672-25-000005", "prior_url": "https://www.sec.gov/Archives/edgar/data/1755672/000175567225000005/ctva-20241231.htm" }, { "id": "827d7cee3acb9bd7", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "AVITA Medical, Inc.", "cik": 1762303, "ticker": "RCEL", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 203434831.0, "form": "10-K", "filed": "2026-02-12", "accession": "0001193125-26-049031", "filing_url": "https://www.sec.gov/Archives/edgar/data/1762303/000119312526049031/0001193125-26-049031-index.htm", "headline": "AVITA Medical, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-02-13", "prior_form": "10-K", "prior_state": "risk_factor_only", "prior_state_label": "Risk-factor language only", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company has current debt service obligations and has incurred historical negative cash flows and recurring losses. These conditions, along with other matters as set forth in Note 1, raise substantial doubt about the Company\u2019s ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The financial statements do not include any adjustments\u2026", "prior_accession": "0000950170-25-020026", "prior_url": "https://www.sec.gov/Archives/edgar/data/1762303/000095017025020026/rcel-20241231.htm" }, { "id": "5b7e0810077daf28", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "WHIRLPOOL CORP /DE/", "cik": 106640, "ticker": "WHR", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 5419952977.0, "form": "10-K", "filed": "2026-02-11", "accession": "0000106640-26-000009", "filing_url": "https://www.sec.gov/Archives/edgar/data/106640/000010664026000009/0000106640-26-000009-index.htm", "headline": "WHIRLPOOL CORP /DE/ cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "We adopted ASU 2023-09, Improvements To Income Tax Disclosures, on a prospective basis beginning with the year ended December 31, 2025." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-02-13", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "We adopted ASU 2023-09, Improvements To Income Tax Disclosures, on a prospective basis beginning with the year ended December 31, 2025.", "prior_accession": "0000106640-25-000011", "prior_url": "https://www.sec.gov/Archives/edgar/data/106640/000010664025000011/whr-20241231.htm" }, { "id": "aaa2dfe306388631", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "WESCO INTERNATIONAL INC", "cik": 929008, "ticker": "WCC", "sic_desc": "Wholesale trade", "size_tier": "large", "public_float": 8900000000.0, "form": "CORRESP", "filed": "2026-02-11", "accession": "0000929008-25-000030", "filing_url": "https://www.sec.gov/Archives/edgar/data/929008/000092900825000030/0000929008-25-000030-index.htm", "headline": "WESCO INTERNATIONAL INC responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-16", "published_on_edgar": "2026-02-11", "reviewing": "WESCO International, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 File No. 001-14989 Filed February 14, 2025 Dear Patrick Kuhn and Doug Jones: We have", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Inventory", "Income taxes" ], "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." }, "quote": "Please revise your annual and interim period disclosures as appropriate. In regard to the above noted increase in fiscal 2024, it appears the change of $649 million in the amounts reported for accounts payable in the statement of cash flows is a material contributing underlying factor to be explained. It appears there was a use of cash in fiscal 2023 to pay down accounts payable and a positive impact to cash in\u2026", "prior_accession": "", "prior_url": "" }, { "id": "49c5afe953cd484d", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "WESCO INTERNATIONAL INC", "cik": 929008, "ticker": "WCC", "sic_desc": "Wholesale trade", "size_tier": "large", "public_float": 8900000000.0, "form": "UPLOAD", "filed": "2026-02-11", "accession": "0000000000-25-009561", "filing_url": "https://www.sec.gov/Archives/edgar/data/929008/000000000025009561/0000000000-25-009561-index.htm", "headline": "SEC staff questioned WESCO INTERNATIONAL INC's accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-04", "published_on_edgar": "2026-02-11", "reviewing": "WESCO International, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 File No. 001-14989 Dear David Schulz: We have limited our review of your filing ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A" ], "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." }, "quote": "Please revise your annual and interim period disclosures as appropriate. In regard to the above noted increase in fiscal 2024, it appears the change of $649 million in the amounts reported for accounts payable in the statement of cash flows is a material contributing underlying factor to be 1. explained. It appears there was a use of cash in fiscal 2023 to pay down accounts payable and a positive impact to cash in\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9c14588daf46a459", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Star Gold Corp.", "cik": 1401835, "ticker": "SRGZ", "sic_desc": "Mining", "size_tier": "small", "public_float": 3991632.0, "form": "8-K", "filed": "2026-02-11", "accession": "0001437749-26-003788", "filing_url": "https://www.sec.gov/Archives/edgar/data/1401835/000143774926003788/0001437749-26-003788-index.htm", "headline": "Star Gold Corp.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8e2553faedc59997", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "SITIME Corp", "cik": 1451809, "ticker": "SITM", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 4729021877.0, "form": "10-K", "filed": "2026-02-11", "accession": "0001451809-26-000012", "filing_url": "https://www.sec.gov/Archives/edgar/data/1451809/000145180926000012/0001451809-26-000012-index.htm", "headline": "SITIME Corp cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Table of Contents Beginning in 2025 annual reporting period, we adopted ASU 2023-09 prospectively." ], "new_standards": [ "2023-09" ], "prior_filed": "2025-02-14", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "Table of Contents Beginning in 2025 annual reporting period, we adopted ASU 2023-09 prospectively.", "prior_accession": "0001451809-25-000034", "prior_url": "https://www.sec.gov/Archives/edgar/data/1451809/000145180925000034/sitm-20241231.htm" }, { "id": "008dcc166afda341", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "SIFCO INDUSTRIES INC", "cik": 90168, "ticker": "SIF", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 19683297.0, "form": "10-Q", "filed": "2026-02-11", "accession": "0000090168-26-000011", "filing_url": "https://www.sec.gov/Archives/edgar/data/90168/000009016826000011/0000090168-26-000011-index.htm", "headline": "SIFCO INDUSTRIES INC cited accounting standard ASU 2024-01 for the first time in this filing series", "evidence": { "adopted": [ "2024-01" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "C.Recent Accounting Standards ASU 2024-01 was adopted during the three months ended December 31, 2025." ], "new_standards": [ "2024-01", "2025-11" ], "prior_filed": "2025-08-14", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "C.Recent Accounting Standards ASU 2024-01 was adopted during the three months ended December 31, 2025.", "prior_accession": "0000090168-25-000032", "prior_url": "https://www.sec.gov/Archives/edgar/data/90168/000009016825000032/sif-20250630.htm" }, { "id": "717fb2da2b43b9d6", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Rivulet Entertainment, Inc.", "cik": 1342936, "ticker": "RIVF", "sic_desc": "Mining", "size_tier": "small", "public_float": 2838803.0, "form": "CORRESP", "filed": "2026-02-11", "accession": "0001376474-25-000244", "filing_url": "https://www.sec.gov/Archives/edgar/data/1342936/000137647425000244/0001376474-25-000244-index.htm", "headline": "Rivulet Entertainment, Inc. responded to SEC staff comments on business combinations", "evidence": { "cited_sections": [ "Note 7 - Asset Purchase Agreement, page 19" ], "direction": "company to staff", "letter_dated": "2025-02-26", "published_on_edgar": "2026-02-11", "reviewing": "Rivulet Entertainment, Inc. Form 10-KT for the Transition Period ended June 30, 2024 Filed November 12, 2024 File No. 000-52390 Dear Mr. Cannarella and Mr. Hill", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Business combinations" ], "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." }, "quote": "We note that you have inconsistent disclosures about your recent issuance of 90,784,800 shares and payment of $10,069,000, indicating you arranged to acquire \"the assets of\" Rivulet Media, Inc. (the Seller identified in the agreement attached to the Form 8-K that you filed on March 7, 2024), while also indicating you intend to account for the transaction as a reverse merger, as if you acquired the Seller instead.\u2026", "prior_accession": "", "prior_url": "" }, { "id": "26533dab120ddaa7", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Rivulet Entertainment, Inc.", "cik": 1342936, "ticker": "RIVF", "sic_desc": "Mining", "size_tier": "small", "public_float": 2838803.0, "form": "CORRESP", "filed": "2026-02-11", "accession": "0001376474-25-000290", "filing_url": "https://www.sec.gov/Archives/edgar/data/1342936/000137647425000290/0001376474-25-000290-index.htm", "headline": "Rivulet Entertainment, Inc. responded to SEC staff comments on business combinations", "evidence": { "cited_sections": [ "Note 7 - Asset Purchase Agreement, page 19" ], "direction": "company to staff", "letter_dated": "2025-03-26", "published_on_edgar": "2026-02-11", "reviewing": "Rivulet Entertainment, Inc. 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Such language had referenced conflicting disclosures in your filing as to whether you would merge with a business or engage in an asset acquisition, and we asked that you explain to us how you evaluated the transaction relative to the guidance in FASB ASC 805-10-55-3A through\u2026", "prior_accession": "", "prior_url": "" }, { "id": "dda1dcbda04f2ea0", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Rivulet Entertainment, Inc.", "cik": 1342936, "ticker": "RIVF", "sic_desc": "Mining", "size_tier": "small", "public_float": 2838803.0, "form": "CORRESP", "filed": "2026-02-11", "accession": "0001641172-25-025574", "filing_url": "https://www.sec.gov/Archives/edgar/data/1342936/000164117225025574/0001641172-25-025574-index.htm", "headline": "Rivulet Entertainment, Inc. responded to SEC staff comments on business combinations", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-08-26", "published_on_edgar": "2026-02-11", "reviewing": "Rivulet Entertainment, Inc. 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Form 10-KT for the Transition Period ended June 30, 2024 Filed November 12, 2024 File No. 000-52390 Dear Walter Geldenhuys: We have ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Business combinations", "Fair value", "Goodwill and impairment" ], "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." }, "quote": "We note that you included language from our first comment of our February 19, 2025 letter along with your more recent response to comment one. Such language had referenced conflicting disclosures in your filing as to whether you would merge with a business or engage in an asset acquisition, and we asked that you explain to us how you evaluated the transaction relative to the guidance in FASB ASC 805-10-55-3A through\u2026", "prior_accession": "", "prior_url": "" }, { "id": "c32a2a9b384824b9", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Rivulet Entertainment, Inc.", "cik": 1342936, "ticker": "RIVF", "sic_desc": "Mining", "size_tier": "small", "public_float": 2838803.0, "form": "UPLOAD", "filed": "2026-02-11", "accession": "0000000000-25-008993", "filing_url": "https://www.sec.gov/Archives/edgar/data/1342936/000000000025008993/0000000000-25-008993-index.htm", "headline": "SEC staff questioned Rivulet Entertainment, Inc.'s accounting for business combinations", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-08-22", "published_on_edgar": "2026-02-11", "reviewing": "Rivulet Entertainment, Inc. 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Letters are published on EDGAR only after the review closes." }, "quote": "We note that your interim reports for the quarters ended September 30, 2024 and December 31, 2024 reflect the acquisition from the standpoint of the accounting acquirer in your July 7, 2024 reverse merger, although as discussed with your representative during a telephone conference on August 20, 2025, an inconsistent approach was taken in presenting share activity within the equity statements of these two reports.\u2026", "prior_accession": "", "prior_url": "" }, { "id": "0e6b603ecfd610c8", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "PTC THERAPEUTICS, INC.", "cik": 1070081, "ticker": "PTCT", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 1733690074.0, "form": "UPLOAD", "filed": "2026-02-11", "accession": "0000000000-25-008917", "filing_url": "https://www.sec.gov/Archives/edgar/data/1070081/000000000025008917/0000000000-25-008917-index.htm", "headline": "SEC staff questioned PTC THERAPEUTICS, INC.'s accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-08-21", "published_on_edgar": "2026-02-11", "reviewing": "PTC Therapeutics, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Filed February 27, 2025 File No. 001-35969 Dear Pierre Gravier: We have reviewed your f", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A" ], "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." }, "quote": "Please revise in subsequent filings to disclose the sales royalty percentage to a range within 10 percentage points pursuant to the NTU Licensing Agreement. Shiratori, page 26 2. Please revise future filings to disclose the total aggregate amount of milestone payments made to date and may be paid in the future pursuant to the Shiratori License Agreement. Intellectual Property Patents and trade secrets, page 28 We\u2026", "prior_accession": "", "prior_url": "" }, { "id": "a79e13f9c804b6dc", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "FORWARD AIR CORP", "cik": 912728, "ticker": "FWRD", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 598540233.0, "form": "CORRESP", "filed": "2026-02-11", "accession": "0001628280-25-036245", "filing_url": "https://www.sec.gov/Archives/edgar/data/912728/000162828025036245/0001628280-25-036245-index.htm", "headline": "FORWARD AIR CORP responded to SEC staff comments on segment reporting", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-07-28", "published_on_edgar": "2026-02-11", "reviewing": "Forward Air Corporation Form 10-K for the Fiscal Year ended December 31, 2024 Filed March 24, 2025, as amended File No. 000-22490 Ladies and Gentlemen: This let", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Segment reporting", "Revenue recognition", "MD&A", "Business combinations", "Fair value", "Income taxes", "Goodwill and impairment", "Leases" ], "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." }, "quote": "We note that you list various key operating statistics that are necessary to understand the operating results of Expedited Fright reportable segment on page 47, and provide some quantification of those statistics on page 53. We see that you also include operating statistics for the Intermodal reportable segment on page 56. However, you do not appear to report any similar metrics for the Omni reportable segment, as\u2026", "prior_accession": "", "prior_url": "" }, { "id": "070d39acddeba532", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "FORWARD AIR CORP", "cik": 912728, "ticker": "FWRD", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 598540233.0, "form": "CORRESP", "filed": "2026-02-11", "accession": "0000912728-25-000007", "filing_url": "https://www.sec.gov/Archives/edgar/data/912728/000091272825000007/0000912728-25-000007-index.htm", "headline": "FORWARD AIR CORP responded to SEC staff comments on business combinations", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-12", "published_on_edgar": "2026-02-11", "reviewing": "Forward Air Corporation Form 10-K for the Fiscal Year ended December 31, 2024 Filed March 24, 2025, as amended File No. 000-22490 Ladies and Gentlemen: This let", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Business combinations", "Fair value" ], "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." }, "quote": "We note that in response to the last point of prior comment four you refer to Schedule II of the response for a description of the interests established as part of the Up-C structure, which includes a representation that each of the Company Series B Preferred Stock/Units and the Company Series C Preferred Stock/Units are equivalent to 1/1000 of a common share. Please reconcile that view with your description of\u2026", "prior_accession": "", "prior_url": "" }, { "id": "f4a2111eced5f7d0", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "FORWARD AIR CORP", "cik": 912728, "ticker": "FWRD", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 598540233.0, "form": "UPLOAD", "filed": "2026-02-11", "accession": "0000000000-25-006798", "filing_url": "https://www.sec.gov/Archives/edgar/data/912728/000000000025006798/0000000000-25-006798-index.htm", "headline": "SEC staff questioned FORWARD AIR CORP's accounting for segment reporting", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-06-27", "published_on_edgar": "2026-02-11", "reviewing": "Forward Air Corp Form 10-K for the Fiscal Year ended December 31, 2024 Filed March 24, 2025 File No. 000-22490 Dear Jamie Pierson: We have reviewed your filing ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Segment reporting", "Revenue recognition", "Business combinations", "Fair value" ], "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." }, "quote": "We note that you list various key operating statistics that are necessary to understand the operating results of Expedited Fright reportable segment on page 47, and provide some quantification of those statistics on page 53. We see that you also include operating statistics for the Intermodal reportable segment on page 56. However, you do not appear to report any similar metrics for the Omni reportable segment, as\u2026", "prior_accession": "", "prior_url": "" }, { "id": "811c94353fc4cfc3", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "FORWARD AIR CORP", "cik": 912728, "ticker": "FWRD", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 598540233.0, "form": "UPLOAD", "filed": "2026-02-11", "accession": "0000000000-25-009079", "filing_url": "https://www.sec.gov/Archives/edgar/data/912728/000000000025009079/0000000000-25-009079-index.htm", "headline": "SEC staff questioned FORWARD AIR CORP's accounting for business combinations", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-08-25", "published_on_edgar": "2026-02-11", "reviewing": "Forward Air Corp Form 10-K for the Fiscal Year ended December 31, 2024 Filed March 24, 2025 File No. 000-22490 Dear Jamie Pierson: We have reviewed your July 28", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Business combinations" ], "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." }, "quote": "We note that in response to the last point of prior comment four you refer to Schedule II of the response for a description of the interests established as part of the Up-C structure, which includes a representation that each of the Company Series B Preferred Stock/Units and the Company Series C Preferred Stock/Units are equivalent to 1/1000 of a common share. Please reconcile that view with your description of\u2026", "prior_accession": "", "prior_url": "" }, { "id": "d6b34b9edd4e792d", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "FIRST INDUSTRIAL LP", "cik": 1033128, "ticker": "", "sic_desc": "Real estate investment trusts", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-02-11", "accession": "0000921825-26-000012", "filing_url": "https://www.sec.gov/Archives/edgar/data/1033128/000092182526000012/0000921825-26-000012-index.htm", "headline": "FIRST INDUSTRIAL LP no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-02-14", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0000921825-25-000019", "prior_url": "https://www.sec.gov/Archives/edgar/data/1033128/000092182525000019/fr-20241231.htm" }, { "id": "235b475b7e74d392", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Designer Brands Inc.", "cik": 1319947, "ticker": "DBI", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 286232073.0, "form": "8-K", "filed": "2026-02-11", "accession": "0001319947-26-000009", "filing_url": "https://www.sec.gov/Archives/edgar/data/1319947/000131994726000009/0001319947-26-000009-index.htm", "headline": "Designer Brands Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7dfbb217195dba6a", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "CervoMed Inc.", "cik": 1053691, "ticker": "CRVO", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 91600000.0, "form": "CORRESP", "filed": "2026-02-11", "accession": "0001437749-25-029694", "filing_url": "https://www.sec.gov/Archives/edgar/data/1053691/000143774925029694/0001437749-25-029694-index.htm", "headline": "CervoMed Inc. responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-23", "published_on_edgar": "2026-02-11", "reviewing": "CervoMed Inc. Form 10-K for the year ended December 31, 2024 Filed March 17, 2025 File No. 001-37942 Ladies and Gentlemen: We are submitting this letter on beha", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Share-based compensation" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d43954f6b9da541e", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "CervoMed Inc.", "cik": 1053691, "ticker": "CRVO", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 91600000.0, "form": "UPLOAD", "filed": "2026-02-11", "accession": "0000000000-25-009944", "filing_url": "https://www.sec.gov/Archives/edgar/data/1053691/000000000025009944/0000000000-25-009944-index.htm", "headline": "SEC staff questioned CervoMed Inc.'s accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-12", "published_on_edgar": "2026-02-11", "reviewing": "CervoMed Inc. Form 10-K for the year ended December 31, 2024 Filed March 17, 2025 File No. 001-37942 Dear William Elder: We have reviewed your filing and have t", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2515cde770cd29cf", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "CBRE GROUP, INC.", "cik": 1138118, "ticker": "CBRE", "sic_desc": "Real estate", "size_tier": "mega", "public_float": 41500000000.0, "form": "CORRESP", "filed": "2026-02-11", "accession": "0001193125-25-126361", "filing_url": "https://www.sec.gov/Archives/edgar/data/1138118/000119312525126361/0001193125-25-126361-index.htm", "headline": "CBRE GROUP, INC. responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-05-27", "published_on_edgar": "2026-02-11", "reviewing": "CBRE Group, Inc. Form 10-K for the year ended December 31, 2024 File No. 001-32205 Dear Mr. McPhun and Ms. Monick: We are responding to your comment letter date", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Non-GAAP measures", "Business combinations", "Income taxes", "Fair value", "Goodwill and impairment", "Revenue recognition" ], "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." }, "quote": "We note your adjustment for Non-cash depreciation and amortization expense related to certain assets attributable to acquisitions to arrive at Core net income attributable to CBRE Group, Inc., as adjusted. Please tell us and revise your filing to clarify the nature of this adjustment, including how it was derived. Further, please tell us and revise your filing to clarify why the exclusion of this expense provides\u2026", "prior_accession": "", "prior_url": "" }, { "id": "c3dc9482bf45f458", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "CBRE GROUP, INC.", "cik": 1138118, "ticker": "CBRE", "sic_desc": "Real estate", "size_tier": "mega", "public_float": 41500000000.0, "form": "CORRESP", "filed": "2026-02-11", "accession": "0001193125-25-175218", "filing_url": "https://www.sec.gov/Archives/edgar/data/1138118/000119312525175218/0001193125-25-175218-index.htm", "headline": "CBRE GROUP, INC. responded to SEC staff comments on non-GAAP measures", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-08-07", "published_on_edgar": "2026-02-11", "reviewing": "CBRE Group, Inc. Form 10-K for the year ended December 31, 2024 File No. 001-32205 Dear Mr. McPhun and Ms. Monick: We are responding to your comment letter date", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Non-GAAP measures" ], "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." }, "quote": "We note your response to prior comment 2. Please clarify for us if any contracts are based on a fixed fee or similar (e.g., based on square footage managed or occupied), such that pass through costs have implied profit margins. To the extent you determine that there is an implied profit margin, please explain to us how you considered Question 100.04 of the Compliance & Disclosure Interpretation on Non-GAAP Financial\u2026", "prior_accession": "", "prior_url": "" }, { "id": "3931ff83eff6a602", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "CBRE GROUP, INC.", "cik": 1138118, "ticker": "CBRE", "sic_desc": "Real estate", "size_tier": "mega", "public_float": 41500000000.0, "form": "CORRESP", "filed": "2026-02-11", "accession": "0001193125-25-209226", "filing_url": "https://www.sec.gov/Archives/edgar/data/1138118/000119312525209226/0001193125-25-209226-index.htm", "headline": "CBRE GROUP, INC. responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-19", "published_on_edgar": "2026-02-11", "reviewing": "CBRE Group, Inc. Form 10-K for the year ended December 31, 2024 File No. 001-32205 Dear Mr. McPhun and Ms. Monick: We are responding to your comment letter date", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Non-GAAP measures" ], "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." }, "quote": "We note your response to our prior comment 1. Please address the following: \u2022 As it pertains to pass-through costs, please further clarify for us the nature and terms of your contracts whose structures include pass-through with implicit pass-through net revenue cost-plus and cost-plus with GMP. In your response, please tell us how you determined these contract structures have an implicit margin, as opposed to an\u2026", "prior_accession": "", "prior_url": "" }, { "id": "08abdd56a61fc75d", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "CBRE GROUP, INC.", "cik": 1138118, "ticker": "CBRE", "sic_desc": "Real estate", "size_tier": "mega", "public_float": 41500000000.0, "form": "UPLOAD", "filed": "2026-02-11", "accession": "0000000000-25-005193", "filing_url": "https://www.sec.gov/Archives/edgar/data/1138118/000000000025005193/0000000000-25-005193-index.htm", "headline": "SEC staff questioned CBRE GROUP, INC.'s accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-05-15", "published_on_edgar": "2026-02-11", "reviewing": "CBRE Group, Inc. Form 10-K for the fiscal year ended December 31, 2024 File No. 001-32205 Dear Emma E. Giamartino: We have limited our review of your filing to ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Non-GAAP measures" ], "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." }, "quote": "We note your adjustment for Non-cash depreciation and amortization expense related to certain assets attributable to acquisitions to arrive at Core net income attributable to CBRE Group, Inc., as adjusted. Please tell us and revise your filing to clarify the nature of this adjustment, including how it was derived. Further, please tell us and revise your filing to clarify why the exclusion of this expense provides\u2026", "prior_accession": "", "prior_url": "" }, { "id": "64226a80b5c6b35e", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "CBRE GROUP, INC.", "cik": 1138118, "ticker": "CBRE", "sic_desc": "Real estate", "size_tier": "mega", "public_float": 41500000000.0, "form": "UPLOAD", "filed": "2026-02-11", "accession": "0000000000-25-007305", "filing_url": "https://www.sec.gov/Archives/edgar/data/1138118/000000000025007305/0000000000-25-007305-index.htm", "headline": "SEC staff questioned CBRE GROUP, INC.'s accounting for non-GAAP measures", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-07-11", "published_on_edgar": "2026-02-11", "reviewing": "CBRE Group, Inc. Form 10-K for the fiscal year ended December 31, 2024 Response dated May 27, 2025 File No. 001-32205 Dear Emma E. Giamartino: We have reviewed ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Non-GAAP measures" ], "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." }, "quote": "We note your response to prior comment 2. Please clarify for us if any contracts are based on a fixed fee or similar (e.g., based on square footage managed or occupied), such that pass through costs have implied profit margins. To the extent you determine that there is an implied profit margin, please explain to us how you considered Question 100.04 of the Compliance & Disclosure Interpretation on Non-GAAP Financial\u2026", "prior_accession": "", "prior_url": "" }, { "id": "025c496becf9a208", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "CBRE GROUP, INC.", "cik": 1138118, "ticker": "CBRE", "sic_desc": "Real estate", "size_tier": "mega", "public_float": 41500000000.0, "form": "UPLOAD", "filed": "2026-02-11", "accession": "0000000000-25-009632", "filing_url": "https://www.sec.gov/Archives/edgar/data/1138118/000000000025009632/0000000000-25-009632-index.htm", "headline": "SEC staff questioned CBRE GROUP, INC.'s accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-05", "published_on_edgar": "2026-02-11", "reviewing": "CBRE Group, Inc. Form 10-K for the fiscal year ended December 31, 2024 Response dated August 7, 2025 File No. 001-32205 Dear Emma E. Giamartino: We have reviewe", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Non-GAAP measures" ], "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." }, "quote": "We note your response to our prior comment 1. Please address the following: \u2022 As it pertains to pass-through costs, please further clarify for us the nature and terms of your contracts whose structures include pass-through with implicit pass- through net revenue cost-plus and cost-plus with GMP. In your response, please tell us how you determined these contract structures have an implicit margin, as opposed to an\u2026", "prior_accession": "", "prior_url": "" }, { "id": "2fa12394c9f78ede", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AAR CORP", "cik": 1750, "ticker": "AIR", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 3224000000.0, "form": "8-K", "filed": "2026-02-11", "accession": "0001104659-26-013432", "filing_url": "https://www.sec.gov/Archives/edgar/data/1750/000110465926013432/0001104659-26-013432-index.htm", "headline": "AAR CORP's Chief Financial Officer departed, with the filing citing for cause", "evidence": { "adverse_language": "for cause", "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9b70a60c0f80444b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "WESCO INTERNATIONAL INC", "cik": 929008, "ticker": "WCC", "sic_desc": "Wholesale trade", "size_tier": "large", "public_float": 8900000000.0, "form": "8-K", "filed": "2026-02-10", "accession": "0000929008-26-000005", "filing_url": "https://www.sec.gov/Archives/edgar/data/929008/000092900826000005/0000929008-26-000005-index.htm", "headline": "WESCO INTERNATIONAL INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9c23b7569e5f42b0", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "TANICO Inc.", "cik": 1895939, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 26450.0, "form": "10-Q", "filed": "2026-02-10", "accession": "0001477932-26-000738", "filing_url": "https://www.sec.gov/Archives/edgar/data/1895939/000147793226000738/0001477932-26-000738-index.htm", "headline": "TANICO Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-08-08", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "As reflected in the financial statements, the Company is in a startup mode; it had an accumulated deficit of $69,940 and a working capital deficit of $36,690 at December 31, 2025. These factors raise substantial doubt about the Company\u2019s ability to continue as a going concern. The Company is devoting substantially all of its current efforts to establishing the business and its planned principal operations have not commenced. The Company is attempting to commence operations and generate sufficient revenue; however, the Company\u2019s cash position may not be sufficient to support its daily\u2026", "prior_accession": "0001477932-25-005574", "prior_url": "https://www.sec.gov/Archives/edgar/data/1895939/000147793225005574/tanico_10q.htm" }, { "id": "4205e4a655071e0e", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "TANICO Inc.", "cik": 1895939, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 26450.0, "form": "10-Q", "filed": "2026-02-10", "accession": "0001477932-26-000738", "filing_url": "https://www.sec.gov/Archives/edgar/data/1895939/000147793226000738/0001477932-26-000738-index.htm", "headline": "TANICO Inc. cited accounting standard ASU 2014-09 for the first time in this filing series", "evidence": { "adopted": [ "2014-09" ], "adoption_year_stated": 2018, "caveat": "The filing states this standard was adopted in 2018, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "Revenue Recognition The Company adopted ASU 2014-09, Topic 606 on April 1, 2018, using the modified retrospective method." ], "new_standards": [ "2014-09" ], "prior_filed": "2025-08-08", "prior_form": "10-Q", "restates_existing_policy": true, "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." }, "quote": "Revenue Recognition The Company adopted ASU 2014-09, Topic 606 on April 1, 2018, using the modified retrospective method.", "prior_accession": "0001477932-25-005574", "prior_url": "https://www.sec.gov/Archives/edgar/data/1895939/000147793225005574/tanico_10q.htm" }, { "id": "b03f455d5cf3362c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SUN COMMUNITIES INC", "cik": 912593, "ticker": "SUI", "sic_desc": "Real estate investment trusts", "size_tier": "mega", "public_float": 15745164541.0, "form": "8-K", "filed": "2026-02-10", "accession": "0000912593-26-000060", "filing_url": "https://www.sec.gov/Archives/edgar/data/912593/000091259326000060/0000912593-26-000060-index.htm", "headline": "SUN COMMUNITIES INC's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "62a09289c2885dfc", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "RAMBUS INC", "cik": 917273, "ticker": "RMBS", "sic_desc": "Semiconductors", "size_tier": "large", "public_float": 5200000000.0, "form": "8-K", "filed": "2026-02-10", "accession": "0001193125-26-044677", "filing_url": "https://www.sec.gov/Archives/edgar/data/917273/000119312526044677/0001193125-26-044677-index.htm", "headline": "RAMBUS INC's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "95ce9a1a3debcdf6", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Mount Logan Capital Inc.", "cik": 2051820, "ticker": "MLCI", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-02-10", "accession": "0002051820-26-000028", "filing_url": "https://www.sec.gov/Archives/edgar/data/2051820/000205182026000028/0002051820-26-000028-index.htm", "headline": "Mount Logan Capital Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1cfd26293481cc68", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Monte Rosa Therapeutics, Inc.", "cik": 1826457, "ticker": "GLUE", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 212000000.0, "form": "8-K", "filed": "2026-02-10", "accession": "0001193125-26-044616", "filing_url": "https://www.sec.gov/Archives/edgar/data/1826457/000119312526044616/0001193125-26-044616-index.htm", "headline": "Monte Rosa Therapeutics, Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "af1eedc44cffc592", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Greenwave Technology Solutions, Inc.", "cik": 1589149, "ticker": "GWAV", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 19426520.0, "form": "8-K", "filed": "2026-02-10", "accession": "0001493152-26-005974", "filing_url": "https://www.sec.gov/Archives/edgar/data/1589149/000149315226005974/0001493152-26-005974-index.htm", "headline": "Greenwave Technology Solutions, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "58fe7e8007170363", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "First Savings Financial Group, Inc.", "cik": 1435508, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 140300000.0, "form": "NT 10-Q", "filed": "2026-02-10", "accession": "0001193125-26-044167", "filing_url": "https://www.sec.gov/Archives/edgar/data/1435508/000119312526044167/0001193125-26-044167-index.htm", "headline": "First Savings Financial Group, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -4, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) consummated its merger with First Merchants Corporation on February 1, 2026 (\u201cMerger\u201d). On February 2, 2026, the Company filed a Form 25 to remove its common stock from listing on the NASDAQ Capital Market, which is expected to become effective on February 12, 2026. In connection with the Merger closing and the pending delisting and deregistration sequence, the Company has been focused on post-closing integration activities, completing required exchange and SEC processes, and preparing to file a Form 15 to terminate or suspend its remaining reporting obligations under the Securities and Exchange Act of 1934, as amended (\u201cExchange Act\u201d), promptly following the effectiveness\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) consummated its merger with First Merchants Corporation on February 1, 2026 (\u201cMerger\u201d). On February 2, 2026, the Company filed a Form 25 to remove its common stock from listing on the NASDAQ Capital Market, which is expected to become effective on February 12, 2026. In connection with the Merger closing and the pending delisting and deregistration sequence, the Company has been focused on post-closing integration activities, completing required exchange and SEC processes, and preparing to file a Form 15 to terminate or suspend its remaining reporting obligations under the Securities and Exchange Act of 1934, as amended (\u201cExchange Act\u201d), promptly following the effectiveness\u2026", "prior_accession": "", "prior_url": "" }, { "id": "f284d136fc711618", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "EXICURE, INC.", "cik": 1698530, "ticker": "XCUR", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 16400000.0, "form": "8-K", "filed": "2026-02-10", "accession": "0001698530-26-000009", "filing_url": "https://www.sec.gov/Archives/edgar/data/1698530/000169853026000009/0001698530-26-000009-index.htm", "headline": "EXICURE, INC.'s Chief Financial Officer departed with no named successor", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "16dbc77c282f9a1b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Consensus Cloud Solutions, Inc.", "cik": 1866633, "ticker": "CCSI", "sic_desc": "Prepackaged software", "size_tier": "mid", "public_float": 424788237.0, "form": "8-K", "filed": "2026-02-10", "accession": "0001866633-26-000002", "filing_url": "https://www.sec.gov/Archives/edgar/data/1866633/000186663326000002/0001866633-26-000002-index.htm", "headline": "Consensus Cloud Solutions, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7f62e78948d60b77", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Astera Labs, Inc.", "cik": 1736297, "ticker": "ALAB", "sic_desc": "Semiconductors", "size_tier": "mega", "public_float": 13200000000.0, "form": "8-K", "filed": "2026-02-10", "accession": "0001104659-26-012649", "filing_url": "https://www.sec.gov/Archives/edgar/data/1736297/000110465926012649/0001104659-26-012649-index.htm", "headline": "Astera Labs, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f9e4e77c775cd93c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "UNIVERSAL CORP /VA/", "cik": 102037, "ticker": "UVV", "sic_desc": "Wholesale trade", "size_tier": "large", "public_float": 1400000000.0, "form": "8-K", "filed": "2026-02-09", "accession": "0001628280-26-006200", "filing_url": "https://www.sec.gov/Archives/edgar/data/102037/000162828026006200/0001628280-26-006200-index.htm", "headline": "UNIVERSAL CORP /VA/'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "43b3fc5d35f0d907", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "SM Energy Co", "cik": 893538, "ticker": "", "sic_desc": "Mining", "size_tier": "large", "public_float": 3367875429.0, "form": "8-K", "filed": "2026-02-09", "accession": "0000893538-26-000023", "filing_url": "https://www.sec.gov/Archives/edgar/data/893538/000089353826000023/0000893538-26-000023-index.htm", "headline": "SM Energy Co dismissed EY and engaged Deloitte", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "EY", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Deloitte", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a1d1f00bcc94f43e", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "REGIONS FINANCIAL CORP", "cik": 1281761, "ticker": "RF", "sic_desc": "National commercial banks", "size_tier": "mega", "public_float": 20566150882.0, "form": "8-K/A", "filed": "2026-02-09", "accession": "0001281761-26-000015", "filing_url": "https://www.sec.gov/Archives/edgar/data/1281761/000128176126000015/0001281761-26-000015-index.htm", "headline": "REGIONS FINANCIAL CORP's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "fad7a5bff827c46a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "RCI HOSPITALITY HOLDINGS, INC.", "cik": 935419, "ticker": "RICK", "sic_desc": "Restaurants", "size_tier": "mid", "public_float": 498887736.0, "form": "NT 10-Q", "filed": "2026-02-09", "accession": "0001628280-26-006368", "filing_url": "https://www.sec.gov/Archives/edgar/data/935419/000162828026006368/0001628280-26-006368-index.htm", "headline": "RCI HOSPITALITY HOLDINGS, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -5, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The delays are primarily due to additional procedures that need to be performed to complete the audit, in connection with the state indictment in New York on September 16, 2025 (as disclosed in the registrant\u2019s Form 8-K filed on September 19, 2025). The registrant will be unable to complete its Form 10-Q for the quarter ended December 31, 2025 until it has completed its Form 10-K. Accordingly, the registrant will be unable to timely file the Form 10-Q without unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The delays are primarily due to additional procedures that need to be performed to complete the audit, in connection with the state indictment in New York on September 16, 2025 (as disclosed in the registrant\u2019s Form 8-K filed on September 19, 2025). The registrant will be unable to complete its Form 10-Q for the quarter ended December 31, 2025 until it has completed its Form 10-K. Accordingly, the registrant will be unable to timely file the Form 10-Q without unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "b34ddd28da6d96f9", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Ocugen, Inc.", "cik": 1372299, "ticker": "OCGN", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 392900000.0, "form": "8-K", "filed": "2026-02-09", "accession": "0001104659-26-011765", "filing_url": "https://www.sec.gov/Archives/edgar/data/1372299/000110465926011765/0001104659-26-011765-index.htm", "headline": "Ocugen, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2b76dfe540d85acc", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Kyndryl Holdings, Inc.", "cik": 1867072, "ticker": "KD", "sic_desc": "Services", "size_tier": "large", "public_float": 6800000000.0, "form": "8-K", "filed": "2026-02-09", "accession": "0001104659-26-011745", "filing_url": "https://www.sec.gov/Archives/edgar/data/1867072/000110465926011745/0001104659-26-011745-index.htm", "headline": "Kyndryl Holdings, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "53bcd4d90665a0aa", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Kyndryl Holdings, Inc.", "cik": 1867072, "ticker": "KD", "sic_desc": "Services", "size_tier": "large", "public_float": 6800000000.0, "form": "NT 10-Q", "filed": "2026-02-09", "accession": "0001104659-26-011738", "filing_url": "https://www.sec.gov/Archives/edgar/data/1867072/000110465926011738/0001104659-26-011738-index.htm", "headline": "Kyndryl Holdings, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -5, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file within the prescribed time period, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the quarter ended December 31, 2025 (the \u201cQuarterly Report\u201d). The Company, through the Audit Committee of its Board of Directors, is reviewing its cash management practices, related disclosures (including regarding the drivers of the Company\u2019s adjusted free cash flow metric), the efficacy of the Company\u2019s internal control over financial reporting, and certain other matters following the Company\u2019s receipt of voluntary document requests from the Division of Enforcement of the Securities and Exchange Commission (\u201cSEC\u201d) relating to such matters. Due\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file within the prescribed time period, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the quarter ended December 31, 2025 (the \u201cQuarterly Report\u201d). The Company, through the Audit Committee of its Board of Directors, is reviewing its cash management practices, related disclosures (including regarding the drivers of the Company\u2019s adjusted free cash flow metric), the efficacy of the Company\u2019s internal control over financial reporting, and certain other matters following the Company\u2019s receipt of voluntary document requests from the Division of Enforcement of the Securities and Exchange Commission (\u201cSEC\u201d) relating to such matters. Due\u2026", "prior_accession": "", "prior_url": "" }, { "id": "5e70a3159c280138", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "HAIN CELESTIAL GROUP INC", "cik": 910406, "ticker": "HAIN", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 552228088.0, "form": "10-Q", "filed": "2026-02-09", "accession": "0001193125-26-041911", "filing_url": "https://www.sec.gov/Archives/edgar/data/910406/000119312526041911/0001193125-26-041911-index.htm", "headline": "HAIN CELESTIAL GROUP INC disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-11-07", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "However, Accounting Standards Codification (\u201cASC\u201d) 205-40, \u201cPresentation of Financial Statements - Going Concern\u201d requires that management not conclude that such an outcome is \u201cprobable\u201d if, among other factors, the outcome is not within the control of the Company. Accordingly, there is substantial doubt about the Company\u2019s ability to continue as a going concern for at least one year following the date of issuance of these financial statements due to the uncertainty regarding the Company\u2019s ability to refinance or repay its debt due on December 22, 2026 because no such refinancing, retirement\u2026", "prior_accession": "0001193125-25-272288", "prior_url": "https://www.sec.gov/Archives/edgar/data/910406/000119312525272288/hain-20250930.htm" }, { "id": "a0f22cb8a3f35f68", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Generation Bio Co.", "cik": 1733294, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 155200000.0, "form": "8-K", "filed": "2026-02-09", "accession": "0001104659-26-012121", "filing_url": "https://www.sec.gov/Archives/edgar/data/1733294/000110465926012121/0001104659-26-012121-index.htm", "headline": "Generation Bio Co.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "55670ca439547efe", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "GLACIER BANCORP, INC.", "cik": 868671, "ticker": "GBCI", "sic_desc": "State commercial banks", "size_tier": "large", "public_float": 5081362682.0, "form": "8-K", "filed": "2026-02-09", "accession": "0000868671-26-000009", "filing_url": "https://www.sec.gov/Archives/edgar/data/868671/000086867126000009/0000868671-26-000009-index.htm", "headline": "GLACIER BANCORP, INC.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "fa7d80b421b37593", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "GEOSPACE TECHNOLOGIES CORP", "cik": 1001115, "ticker": "GEOS", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 164000000.0, "form": "NT 10-Q", "filed": "2026-02-09", "accession": "0001437749-26-003426", "filing_url": "https://www.sec.gov/Archives/edgar/data/1001115/000143774926003426/0001437749-26-003426-index.htm", "headline": "GEOSPACE TECHNOLOGIES CORP told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -5, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file, without reasonable effort and expense its Form 10-Q Quarterly Report for the period ended December 31, 2025 by its February 9, 2026 filing date due to a delay experienced by the Registrant in completing required disclosures in its financial statements. 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." }, "quote": "The Registrant is unable to file, without reasonable effort and expense its Form 10-Q Quarterly Report for the period ended December 31, 2025 by its February 9, 2026 filing date due to a delay experienced by the Registrant in completing required disclosures in its financial statements. The Registrant anticipates that it will file the Quarterly Report no later than the fifth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "7edf6b814a03de16", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Frontier Group Holdings, Inc.", "cik": 1670076, "ticker": "ULCC", "sic_desc": "Transportation and utilities", "size_tier": "mid", "public_float": 257000000.0, "form": "8-K", "filed": "2026-02-09", "accession": "0001670076-26-000004", "filing_url": "https://www.sec.gov/Archives/edgar/data/1670076/000167007626000004/0001670076-26-000004-index.htm", "headline": "Frontier Group Holdings, Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0900b598d7cb191a", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "FONAR CORP", "cik": 355019, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 91800000.0, "form": "NT 10-Q", "filed": "2026-02-09", "accession": "0001731122-26-000201", "filing_url": "https://www.sec.gov/Archives/edgar/data/355019/000173112226000201/0001731122-26-000201-index.htm", "headline": "FONAR CORP told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -5, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company has experienced unexpected delays and requires additional time to finalize the financial and narrative portions of the Form 10-Q for the quarter ended December 31, 2025. We expect to file the required report within the allotted extension.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company has experienced unexpected delays and requires additional time to finalize the financial and narrative portions of the Form 10-Q for the quarter ended December 31, 2025. We expect to file the required report within the allotted extension.", "prior_accession": "", "prior_url": "" }, { "id": "24357877c842bea1", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "FIRST BANCORP /PR/", "cik": 1057706, "ticker": "FBP", "sic_desc": "State commercial banks", "size_tier": "large", "public_float": 3238291527.0, "form": "8-K", "filed": "2026-02-09", "accession": "0001140361-26-004288", "filing_url": "https://www.sec.gov/Archives/edgar/data/1057706/000114036126004288/0001140361-26-004288-index.htm", "headline": "FIRST BANCORP /PR/'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d03c624e3d3fe4b6", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "ACCURAY INC", "cik": 1138723, "ticker": "", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 146769044.0, "form": "8-K", "filed": "2026-02-09", "accession": "0001437749-26-003515", "filing_url": "https://www.sec.gov/Archives/edgar/data/1138723/000143774926003515/0001437749-26-003515-index.htm", "headline": "ACCURAY INC said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0d2f3ce96006d953", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ACCURAY INC", "cik": 1138723, "ticker": "ARAY", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 146769044.0, "form": "NT 10-Q", "filed": "2026-02-09", "accession": "0001437749-26-003517", "filing_url": "https://www.sec.gov/Archives/edgar/data/1138723/000143774926003517/0001437749-26-003517-index.htm", "headline": "ACCURAY INC told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": -5, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Accuray Incorporated (the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarter ended December 31, 2025 (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort and expense for the reasons described below. As disclosed in the Company\u2019s Form 8-K filed with the Securities and Exchange Commission on February 9, 2026, the Company recently discovered errors related to the disclosure of remaining performance obligations (\u201cRPO\u201d) included in Note 2, Revenue, within previously filed Form 10-K for the fiscal year ended June 30, 2025, and Form 10-Q filed during the 2025 fiscal year and for the quarter ended September 30, 2025 (\u201cAffected Financial\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Accuray Incorporated (the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the quarter ended December 31, 2025 (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort and expense for the reasons described below. As disclosed in the Company\u2019s Form 8-K filed with the Securities and Exchange Commission on February 9, 2026, the Company recently discovered errors related to the disclosure of remaining performance obligations (\u201cRPO\u201d) included in Note 2, Revenue, within previously filed Form 10-K for the fiscal year ended June 30, 2025, and Form 10-Q filed during the 2025 fiscal year and for the quarter ended September 30, 2025 (\u201cAffected Financial\u2026", "prior_accession": "", "prior_url": "" }, { "id": "1ccb09bde8b913ef", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "UMeWorld Inc.", "cik": 1114936, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-02-06", "accession": "0001477932-26-000668", "filing_url": "https://www.sec.gov/Archives/edgar/data/1114936/000147793226000668/0001477932-26-000668-index.htm", "headline": "UMeWorld Inc.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e7da5b045fbf27d7", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "T1 Energy Inc.", "cik": 1992243, "ticker": "TE", "sic_desc": "Semiconductors", "size_tier": "mid", "public_float": 196000000.0, "form": "8-K", "filed": "2026-02-06", "accession": "0001213900-26-013301", "filing_url": "https://www.sec.gov/Archives/edgar/data/1992243/000121390026013301/0001213900-26-013301-index.htm", "headline": "T1 Energy Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, 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"https://www.sec.gov/Archives/edgar/data/1342916/000134291626000008/0001342916-26-000008-index.htm", "headline": "HNO International, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-09-22", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "We need to continue as a going concern if our business is to succeed. We have concluded that conditions and events raise substantial doubt about the Company\u2019s ability to continue as a going concern for a period of at least 12 months from the date the financial statements are issued. Management considered, among other factors, the Company\u2019s accumulated deficit, history of operating losses, the excess of liabilities over assets, and the Company\u2019s dependence on obtaining additional financing to meet its obligations as they become due. If we are unable to continue as a going concern, we may be\u2026", "prior_accession": "0001985705-25-000033", "prior_url": "https://www.sec.gov/Archives/edgar/data/1342916/000198570525000033/hnoi10312024ka2.htm" }, { "id": "a84b251060f47bf6", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Canopy Growth Corp", "cik": 1737927, "ticker": "CGC", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-02-06", "accession": "0001193125-26-040275", "filing_url": "https://www.sec.gov/Archives/edgar/data/1737927/000119312526040275/0001193125-26-040275-index.htm", "headline": "Canopy Growth Corp no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "", "prior_filed": "2025-11-07", "prior_form": "10-Q", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "", "prior_accession": "0001193125-25-270960", "prior_url": "https://www.sec.gov/Archives/edgar/data/1737927/000119312525270960/cgc-20250930.htm" }, { "id": "0264cec74b72f82c", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "ABUNDIA GLOBAL IMPACT GROUP, INC.", "cik": 1156041, "ticker": "", "sic_desc": "Mining", "size_tier": "small", "public_float": 17898445.0, "form": "8-K", "filed": "2026-02-06", "accession": "0001493152-26-005626", "filing_url": "https://www.sec.gov/Archives/edgar/data/1156041/000149315226005626/0001493152-26-005626-index.htm", "headline": "ABUNDIA GLOBAL IMPACT GROUP, INC. said previously issued financial statements should no longer be relied upon", "evidence": { "item_code": "4.02", "item_title": "Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review", "severity": "normal", "source": "SEC 8-K item code", "why": "The company told investors that previously issued financial statements should no longer be relied upon." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1415a3e02c8975fd", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SunPower Inc.", "cik": 1838987, "ticker": "SPWR", "sic_desc": "Construction", "size_tier": "mid", "public_float": 85200000.0, "form": "8-K", "filed": "2026-02-05", "accession": "0001213900-26-012763", "filing_url": "https://www.sec.gov/Archives/edgar/data/1838987/000121390026012763/0001213900-26-012763-index.htm", "headline": "SunPower Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bb2a06c9b5bc8b3a", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Snap Inc", "cik": 1564408, "ticker": "SNAP", "sic_desc": "Computer services", "size_tier": "mega", "public_float": 21500000000.0, "form": "10-K", "filed": "2026-02-05", "accession": "0001564408-26-000013", "filing_url": "https://www.sec.gov/Archives/edgar/data/1564408/000156440826000013/0001564408-26-000013-index.htm", "headline": "Snap Inc cited accounting standard ASU 2025-07 for the first time in this filing series", "evidence": { "adopted": [ "2025-07" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "We early adopted ASU 2025-07 on a prospective basis." ], "new_standards": [ "2024-04", "2025-06", "2025-07", "2025-10" ], "prior_filed": "2025-02-05", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "We early adopted ASU 2025-07 on a prospective basis.", "prior_accession": "0001564408-25-000019", "prior_url": "https://www.sec.gov/Archives/edgar/data/1564408/000156440825000019/snap-20241231.htm" }, { "id": "bf9767ee9b073ab8", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "SUBURBAN PROPANE PARTNERS LP", "cik": 1005210, "ticker": "SPH", "sic_desc": "Retail trade", "size_tier": "large", "public_float": 1380607000.0, "form": "10-Q", "filed": "2026-02-05", "accession": "0001193125-26-038903", "filing_url": "https://www.sec.gov/Archives/edgar/data/1005210/000119312526038903/0001193125-26-038903-index.htm", "headline": "SUBURBAN PROPANE PARTNERS LP cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "On the first day of fiscal 2025, the Partnership adopted the guidance under ASU 2023-07, \u201cSegment Reporting: Improvements to Reportable Segment Disclosures\u201d (\u201cTopic 280\u201d)." ], "new_standards": [ "2023-07" ], "prior_filed": "2025-08-07", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "On the first day of fiscal 2025, the Partnership adopted the guidance under ASU 2023-07, \u201cSegment Reporting: Improvements to Reportable Segment Disclosures\u201d (\u201cTopic 280\u201d).", "prior_accession": "0000950170-25-104656", "prior_url": "https://www.sec.gov/Archives/edgar/data/1005210/000095017025104656/sph-20250628.htm" }, { "id": "313bca4d8ee836e3", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "PELOTON INTERACTIVE, INC.", "cik": 1639825, "ticker": "PTON", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 3200000000.0, "form": "8-K", "filed": "2026-02-05", "accession": "0001639825-26-000005", "filing_url": "https://www.sec.gov/Archives/edgar/data/1639825/000163982526000005/0001639825-26-000005-index.htm", "headline": "PELOTON INTERACTIVE, INC.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2147851e4b9a8bb2", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "MONOLITHIC POWER SYSTEMS INC", "cik": 1280452, "ticker": "MPWR", "sic_desc": "Semiconductors", "size_tier": "mega", "public_float": 26600000000.0, "form": "8-K", "filed": "2026-02-05", "accession": "0001437749-26-003191", "filing_url": "https://www.sec.gov/Archives/edgar/data/1280452/000143774926003191/0001437749-26-003191-index.htm", "headline": "MONOLITHIC POWER SYSTEMS INC's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "76fd48a28d20ff1f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Lulu's Fashion Lounge Holdings, Inc.", "cik": 1780201, "ticker": "LVLU", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 18100000.0, "form": "8-K", "filed": "2026-02-05", "accession": "0001104659-26-010874", "filing_url": "https://www.sec.gov/Archives/edgar/data/1780201/000110465926010874/0001104659-26-010874-index.htm", "headline": "Lulu's Fashion Lounge Holdings, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "546b880c4cec457b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "LEE ENTERPRISES, Inc", "cik": 58361, "ticker": "LEE", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 76612787.0, "form": "8-K", "filed": "2026-02-05", "accession": "0001213900-26-012780", "filing_url": "https://www.sec.gov/Archives/edgar/data/58361/000121390026012780/0001213900-26-012780-index.htm", "headline": "LEE ENTERPRISES, Inc's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a2d4b4df85e2be2e", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "KALA BIO, Inc.", "cik": 1479419, "ticker": "KALA", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 24600000.0, "form": "8-K", "filed": "2026-02-05", "accession": "0001829126-26-000995", "filing_url": "https://www.sec.gov/Archives/edgar/data/1479419/000182912626000995/0001829126-26-000995-index.htm", "headline": "KALA BIO, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b86bd7ace57a4518", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Hub Group, Inc.", "cik": 940942, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 2589081372.0, "form": "8-K", "filed": "2026-02-05", "accession": "0001193125-26-039396", "filing_url": 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"size_tier": "mid", "public_float": 302450000.0, "form": "10-K", "filed": "2026-02-05", "accession": "0001193125-26-039696", "filing_url": "https://www.sec.gov/Archives/edgar/data/2006291/000119312526039696/0001193125-26-039696-index.htm", "headline": "Churchill Capital Corp IX/Cayman disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": true, "caveat": "This is a blank-check company: the doubt is about completing a business combination within its permitted period, which every such company discloses. It describes the structure, not a trading business.", "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-03-31", "prior_form": "10-K", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "In addition, Management has determined that if we are unable to complete an initial Business Combination within the Combination Period, then we will cease all operations except for the purpose of liquidating. These conditions raise substantial doubt about our ability to continue as a going concern. Management plans to consummate an initial Business Combination prior to the end of the Combination Period. No adjustments have been made to the carrying amounts of assets or liabilities should we be required to liquidate after May 6, 2026 (or after August 6, 2026 if we have executed a letter of\u2026", "prior_accession": "0001193125-25-067356", "prior_url": "https://www.sec.gov/Archives/edgar/data/2006291/000119312525067356/d837538d10k.htm" }, { "id": "145bfe8b93304023", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "BioCrude Technologies USA, Inc.", "cik": 1690384, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-02-05", "accession": "0001731122-26-000179", "filing_url": "https://www.sec.gov/Archives/edgar/data/1690384/000173112226000179/0001731122-26-000179-index.htm", "headline": "BioCrude Technologies USA, Inc. dismissed its auditor and engaged Bodwell Vasek Wells DeSimone LLP", "evidence": { "disagreements_disclosed": false, 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"evidence": { "new_language": [ "Many of our contracts with customers contain multiple performance obligations.", "Determining whether products and services are considered distinct performance obligations that should be accounted for separately versus together may require judgment.", "We account for individual performance obligations separately if they are distinct." ], "prior_filed": "2025-02-06", "prior_form": "10-K", "similarity": 0.591, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Many of our contracts with customers contain multiple performance obligations.", "prior_accession": "0001433195-25-000013", "prior_url": "https://www.sec.gov/Archives/edgar/data/1433195/000143319525000013/appf-20241231.htm" }, { "id": "cc0bb715d478f7d6", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, 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"sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 1800000000.0, "form": "8-K", "filed": "2026-02-04", "accession": "0001568100-26-000005", "filing_url": "https://www.sec.gov/Archives/edgar/data/1568100/000156810026000005/0001568100-26-000005-index.htm", "headline": "PagerDuty, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "fa0e0be801952c4f", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Getty Images Holdings, Inc.", "cik": 1898496, "ticker": "GETY", "sic_desc": 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"prior_accession": "", "prior_url": "" }, { "id": "32be10a95ceae39a", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "NOCERA, INC.", "cik": 1756180, "ticker": "", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "small", "public_float": 14912686.0, "form": "8-K", "filed": "2026-02-03", "accession": "0001683168-26-000729", "filing_url": "https://www.sec.gov/Archives/edgar/data/1756180/000168316826000729/0001683168-26-000729-index.htm", "headline": "NOCERA, INC.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "10671037eabaf4cc", "signal_type": "late_filing", "label": 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The Registrant anticipates that it will file the Annual Report no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "e51cb9ba9819d2ca", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "UMeWorld Inc.", "cik": 1114936, "ticker": "UMEW", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-02-02", "accession": "0001477932-26-000569", "filing_url": "https://www.sec.gov/Archives/edgar/data/1114936/000147793226000569/0001477932-26-000569-index.htm", "headline": "UMeWorld Inc. filed its quarterly report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": -12, "other_periodic_reports_filed": true, "routine": false, "severity": "high", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the quarter ended December 31, 2025 (the \u201cQuarterly Report\u201d) within the prescribed time period for the following reasons: Pending Appointment of New Independent Auditor: On December 31, 2025, the Company\u2019s former independent registered public accounting firm, J&S Associate PLT, resigned due to internal audit firm policy relating to engagement partner rotation to avoid regulator questions about PCAOB compliance. As of the date of this filing, the Company is in the process of interviewing and evaluating several successor accounting firms. Because a new firm has not yet been\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the quarter ended December 31, 2025 (the \u201cQuarterly Report\u201d) within the prescribed time period for the following reasons: Pending Appointment of New Independent Auditor: On December 31, 2025, the Company\u2019s former independent registered public accounting firm, J&S Associate PLT, resigned due to internal audit firm policy relating to engagement partner rotation to avoid regulator questions about PCAOB compliance. As of the date of this filing, the Company is in the process of interviewing and evaluating several successor accounting firms. 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The Registrant expects to file its Annual Report on Form 20-F on or before the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant will not be able to file, without unreasonable effort or expense, its Annual Report on Form 20-F for the fiscal year ended September 30, 2025 (the \u201cForm 20-F\u201d) on or prior to the prescribed due date because the Registrant requires additional time to review its financial statements to finalize the Form 20-F. The Registrant expects to file its Annual Report on Form 20-F on or before the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "cf6a0b02c8e4e590", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "STONERIDGE INC", "cik": 1043337, "ticker": "SRI", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 430700000.0, "form": "8-K", "filed": "2026-02-02", "accession": "0001043337-26-000004", "filing_url": "https://www.sec.gov/Archives/edgar/data/1043337/000104333726000004/0001043337-26-000004-index.htm", "headline": "STONERIDGE INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a3e0a62a6ee0d940", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Landbay Inc", "cik": 1672572, "ticker": "LNBY", "sic_desc": "Mining", "size_tier": "small", "public_float": 1109340.0, "form": "10-Q", "filed": "2026-02-02", "accession": "0001099910-26-000058", "filing_url": "https://www.sec.gov/Archives/edgar/data/1672572/000109991026000058/0001099910-26-000058-index.htm", "headline": "Landbay Inc disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-02-14", "prior_form": "10-Q", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "GOING CONCERN ASSESSMENT The Company has identified conditions and events that raise substantial doubt about its ability to continue as a going concern. Although the Company generated a small amount of net income and net cash inflows during the current quarter, its core business operations remain in an early stage and have not yet achieved sustainable operating activities. In addition, the Company has incurred significant accumulated losses, resulting in a net capital deficiency. Accordingly, substantial doubt exists regarding the Company\u2019s ability to continue as a going concern. Management\u2019s\u2026", "prior_accession": "0001493152-25-006851", "prior_url": "https://www.sec.gov/Archives/edgar/data/1672572/000149315225006851/form10-q.htm" }, { "id": "4e80dfa6d0f5851d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Farmmi, Inc.", "cik": 1701261, "ticker": "FAMI", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-02-02", "accession": "0001477932-26-000582", "filing_url": "https://www.sec.gov/Archives/edgar/data/1701261/000147793226000582/0001477932-26-000582-index.htm", "headline": "Farmmi, Inc. filed its annual report late and said it expects a significant change in results", "evidence": { "anticipates_significant_change": true, "days_past_due_date": 35, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "6236af02f936e95b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "ENIGMATIG LTD", "cik": 1982961, "ticker": "EGG", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-02-02", "accession": "0001493152-26-004639", "filing_url": "https://www.sec.gov/Archives/edgar/data/1982961/000149315226004639/0001493152-26-004639-index.htm", "headline": "ENIGMATIG LTD told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 35, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "ENIGMATIG LIMITED (the \u201cCompany\u201d) has determined that it will not be able to file its annual report on the Form 20-F for the fiscal year ended September 30, 2025 (the \u201cForm 20-F\u201d) within the prescribed due date without unreasonable effort and expense, due to a delay in obtaining and compiling information required to be included in the Form 20-F.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "ENIGMATIG LIMITED (the \u201cCompany\u201d) has determined that it will not be able to file its annual report on the Form 20-F for the fiscal year ended September 30, 2025 (the \u201cForm 20-F\u201d) within the prescribed due date without unreasonable effort and expense, due to a delay in obtaining and compiling information required to be included in the Form 20-F.", "prior_accession": "", "prior_url": "" }, { "id": "de449a6f000ea9ea", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "CordovaCann Corp.", "cik": 1168981, "ticker": "LVRLF", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-02-02", "accession": "0001654954-26-000803", "filing_url": "https://www.sec.gov/Archives/edgar/data/1168981/000165495426000803/0001654954-26-000803-index.htm", "headline": "CordovaCann Corp. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-04-28", "prior_form": "20-F/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Material Uncertainty Related to Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company has suffered recurring losses from operations and has a net capital deficiency that raise substantial doubt about its ability to continue as a going concern. Management\u2019s plans in regard to these matters are also described in Note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These\u2026", "prior_accession": "0001654954-25-004690", "prior_url": "https://www.sec.gov/Archives/edgar/data/1168981/000165495425004690/lvrlf_20fa.htm" }, { "id": "27b21373bf5ace86", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Zapp Electric Vehicles Group Ltd", "cik": 1955104, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-01-30", "accession": "0001437749-26-002535", "filing_url": "https://www.sec.gov/Archives/edgar/data/1955104/000143774926002535/0001437749-26-002535-index.htm", "headline": "Zapp Electric Vehicles Group Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 32, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Zapp Electric Vehicles Group Limited (the \u201cCompany\u201d) is unable timely to file with the Securities and Exchange Commission (the \u201cCommission\u201d) its Annual Report on Form 20-F for the fiscal year ended September 30, 2025 because the compilation, review and finalization of the information required to be presented in the report could not be completed within the prescribed time period without unreasonable effort or expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Zapp Electric Vehicles Group Limited (the \u201cCompany\u201d) is unable timely to file with the Securities and Exchange Commission (the \u201cCommission\u201d) its Annual Report on Form 20-F for the fiscal year ended September 30, 2025 because the compilation, review and finalization of the information required to be presented in the report could not be completed within the prescribed time period without unreasonable effort or expense.", "prior_accession": "", "prior_url": "" }, { "id": "94ed4e421262460c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Smart Digital Group Ltd", "cik": 2014955, "ticker": "SDM", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-01-30", "accession": "0001213900-26-010192", "filing_url": "https://www.sec.gov/Archives/edgar/data/2014955/000121390026010192/0001213900-26-010192-index.htm", "headline": "Smart Digital Group Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 32, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination, and review of the information required to be presented in the Form 20-F for the fiscal year ended September 30, 2025 have imposed time constraints that have rendered the timely filing of the Form 20-F impracticable without undue hardship and expense to the Registrant. As a result, the Registrant is still in the process of compiling required information to complete the Form 20-F. The Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination, and review of the information required to be presented in the Form 20-F for the fiscal year ended September 30, 2025 have imposed time constraints that have rendered the timely filing of the Form 20-F impracticable without undue hardship and expense to the Registrant. As a result, the Registrant is still in the process of compiling required information to complete the Form 20-F. The Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "1d30a76a9d0785be", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Rich Sparkle Holdings Ltd", "cik": 2031688, "ticker": "ANPA", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-01-30", "accession": "0001213900-26-009879", "filing_url": "https://www.sec.gov/Archives/edgar/data/2031688/000121390026009879/0001213900-26-009879-index.htm", "headline": "Rich Sparkle Holdings Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 32, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Rich Sparkle Holdings Limited (the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its annual report on Form 20-F for its fiscal year ended September 30, 2025 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense because the Company requires additional time to review its financial statements to finalize the Annual Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Rich Sparkle Holdings Limited (the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its annual report on Form 20-F for its fiscal year ended September 30, 2025 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense because the Company requires additional time to review its financial statements to finalize the Annual Report.", "prior_accession": "", "prior_url": "" }, { "id": "251132037bc07644", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "QMMM Holdings Ltd", "cik": 1971542, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-01-30", "accession": "0001493152-26-004342", "filing_url": "https://www.sec.gov/Archives/edgar/data/1971542/000149315226004342/0001493152-26-004342-index.htm", "headline": "QMMM Holdings Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 32, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "QMMM Holdings Limited (the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its annual report on Form 20-F for its fiscal year ended September 30, 2025 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense because the Company requires additional time to review its financial statements to finalize the Annual Report.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "QMMM Holdings Limited (the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its annual report on Form 20-F for its fiscal year ended September 30, 2025 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense because the Company requires additional time to review its financial statements to finalize the Annual Report.", "prior_accession": "", "prior_url": "" }, { "id": "72eeeaf9ac6f0113", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "PicoCELA Inc.", "cik": 2018462, "ticker": "PCLA", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-01-30", "accession": "0001493152-26-004493", "filing_url": "https://www.sec.gov/Archives/edgar/data/2018462/000149315226004493/0001493152-26-004493-index.htm", "headline": "PicoCELA Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 32, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination, and review of the information required to be presented in the Form 20-F for the fiscal year ended September 30, 2025 has imposed time constraints that have rendered timely filing of the Form 20-F impracticable without undue hardship and expenses to the Registrant. As a result, the Registrant is still in the process of compiling required information to complete the Form 20-F. The Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination, and review of the information required to be presented in the Form 20-F for the fiscal year ended September 30, 2025 has imposed time constraints that have rendered timely filing of the Form 20-F impracticable without undue hardship and expenses to the Registrant. As a result, the Registrant is still in the process of compiling required information to complete the Form 20-F. The Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "1de8e5cb081b9943", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Origin Agritech LTD", "cik": 1321851, "ticker": "SEED", "sic_desc": "Agriculture, forestry and fishing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-01-30", "accession": "0001104659-26-008700", "filing_url": "https://www.sec.gov/Archives/edgar/data/1321851/000110465926008700/0001104659-26-008700-index.htm", "headline": "Origin Agritech LTD changed its revenue recognition disclosure", "evidence": { "new_language": [ "Each customer order is being distinct and separately identifiable from other customer orders as a single performance obligation to deliver the ordered product in exchange for consideration.", "The transaction price is fixed at contract inception and is not subject to rebates, returns or other variable consideration." ], "prior_filed": "2025-04-11", "prior_form": "20-F/A", "similarity": 0.526, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Each customer order is being distinct and separately identifiable from other customer orders as a single performance obligation to deliver the ordered product in exchange for consideration.", "prior_accession": "0001410578-25-000691", "prior_url": "https://www.sec.gov/Archives/edgar/data/1321851/000141057825000691/seed-20240930x20fa.htm" }, { "id": "690cfe39f5107cc6", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Nuwellis, Inc.", "cik": 1506492, "ticker": "NUWE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 4600000.0, "form": "8-K", "filed": "2026-01-30", "accession": "0001140361-26-002906", "filing_url": "https://www.sec.gov/Archives/edgar/data/1506492/000114036126002906/0001140361-26-002906-index.htm", "headline": "Nuwellis, Inc.'s Chief Financial Officer departed, with the filing citing for cause", "evidence": { "adverse_language": "for Cause", "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e4856db49a9db131", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Stablecoin Development Corp", "cik": 1389545, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 3373126.0, "form": "8-K", "filed": "2026-01-30", "accession": "0001437749-26-002586", "filing_url": "https://www.sec.gov/Archives/edgar/data/1389545/000143774926002586/0001437749-26-002586-index.htm", "headline": "NovaBay Pharmaceuticals, Inc. reported a change in its independent accounting firm", "evidence": { "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed.", "formerly": "NovaBay Pharmaceuticals, Inc." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "dee4296df5c305ea", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "New Century Logistics (BVI) Ltd", "cik": 1968043, "ticker": "NCEW", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-01-30", "accession": "0001493152-26-004328", "filing_url": "https://www.sec.gov/Archives/edgar/data/1968043/000149315226004328/0001493152-26-004328-index.htm", "headline": "New Century Logistics (BVI) Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 32, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Registrant is unable to file its Form 20-F for the fiscal year ended September 30, 2025 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Registrant is unable to file its Form 20-F for the fiscal year ended September 30, 2025 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F.", "prior_accession": "", "prior_url": "" }, { "id": "dca60b07875a445c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Mega Fortune Co Ltd", "cik": 2033377, "ticker": "MGRT", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-01-30", "accession": "0001493152-26-004353", "filing_url": "https://www.sec.gov/Archives/edgar/data/2033377/000149315226004353/0001493152-26-004353-index.htm", "headline": "Mega Fortune Co Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 32, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to complete and file its annual report on Form 20-F for the fiscal year ended September 30, 2025 within the prescribed time period, without unreasonable effort and expense, because the Registrant is experiencing administrative delays in the preparation of its Form 20-F resulting in a delay in obtaining the consent of a prior auditor of the Registrant for inclusion in its annual report on Form 20-F.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to complete and file its annual report on Form 20-F for the fiscal year ended September 30, 2025 within the prescribed time period, without unreasonable effort and expense, because the Registrant is experiencing administrative delays in the preparation of its Form 20-F resulting in a delay in obtaining the consent of a prior auditor of the Registrant for inclusion in its annual report on Form 20-F.", "prior_accession": "", "prior_url": "" }, { "id": "438d502ddd668df5", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Transglobal Management Group, Inc.", "cik": 1434601, "ticker": "TMGI", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 378306.0, "form": "8-K", "filed": "2026-01-30", "accession": "0001683168-26-000642", "filing_url": "https://www.sec.gov/Archives/edgar/data/1434601/000168316826000642/0001683168-26-000642-index.htm", "headline": "Marquie Group, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.", "formerly": "Marquie Group, Inc." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bbe80d04060cd1a2", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Linkage Global Inc", "cik": 1969401, "ticker": "UZX", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-01-30", "accession": "0001213900-26-010261", "filing_url": "https://www.sec.gov/Archives/edgar/data/1969401/000121390026010261/0001213900-26-010261-index.htm", "headline": "Linkage Global Inc reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-01-27", "prior_form": "20-F", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In making this assessment, our management used the criteria established in Internal Control - Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) (2013). Based on that evaluation, our management concludes that our internal control over financial reporting was not effective as of September 30, 2025, due to the material weaknesses identified by us and our independent registered accounting firm, as described above. Attestation Report of the Registered Public\u2026", "prior_accession": "0001213900-25-006673", "prior_url": "https://www.sec.gov/Archives/edgar/data/1969401/000121390025006673/ea0228496-20f_linkage.htm" }, { "id": "fd02387850b926ec", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Leslie's, Inc.", "cik": 1821806, "ticker": "", "sic_desc": "Retail trade", "size_tier": "large", "public_float": 1200000000.0, "form": "8-K", "filed": "2026-01-30", "accession": "0001193125-26-030559", "filing_url": "https://www.sec.gov/Archives/edgar/data/1821806/000119312526030559/0001193125-26-030559-index.htm", "headline": "Leslie's, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "EY", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8711187567df6e61", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Julong Holding Ltd", "cik": 2007846, "ticker": "JLHL", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-01-30", "accession": "0001493152-26-004478", "filing_url": "https://www.sec.gov/Archives/edgar/data/2007846/000149315226004478/0001493152-26-004478-index.htm", "headline": "Julong Holding Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 32, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Julong Holding Limited (the \u201cRegistrant\u201d) has determined that it is unable to file its Annual Report on Form 20-F for the fiscal year ended September 30, 2025 (the \u201cForm 20-F\u201d) by February 1, 2026 without unreasonable effort and expense. The Registrant anticipates that it will file the Form 20-F no later than the fifteenth 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." }, "quote": "Julong Holding Limited (the \u201cRegistrant\u201d) has determined that it is unable to file its Annual Report on Form 20-F for the fiscal year ended September 30, 2025 (the \u201cForm 20-F\u201d) by February 1, 2026 without unreasonable effort and expense. The Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "59b8548e0f650a60", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Jin Medical International Ltd.", "cik": 1837821, "ticker": "ZJYL", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-01-30", "accession": "0001213900-26-010163", "filing_url": "https://www.sec.gov/Archives/edgar/data/1837821/000121390026010163/0001213900-26-010163-index.htm", "headline": "Jin Medical International Ltd. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 32, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Registrant is unable to file its Form 20-F for the fiscal year ended September 30, 2025 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F. Registrant anticipates that it will file the Form 20-F no later than the fifteenth 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." }, "quote": "Registrant is unable to file its Form 20-F for the fiscal year ended September 30, 2025 by the prescribed filing date because Registrant requires additional time to review its financial statements to finalize the Form 20-F. Registrant anticipates that it will file the Form 20-F no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "f9a25516e8bae4a3", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "JM Group Ltd", "cik": 2049717, "ticker": "", "sic_desc": "Wholesale trade", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-01-30", "accession": "0001213900-26-010209", "filing_url": "https://www.sec.gov/Archives/edgar/data/2049717/000121390026010209/0001213900-26-010209-index.htm", "headline": "JM Group Ltd told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 32, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "JM Group Limited (the \u201cCompany\u201d) has encountered a delay in assembling the information and finalizing its Annual Report on Form 20-F for the fiscal year ended September 30, 2025 (the \u201cAnnual Report\u201d), and is unable to complete such filing by the filing due date of February 2, 2026 without incurring unreasonable effort and expense.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "JM Group Limited (the \u201cCompany\u201d) has encountered a delay in assembling the information and finalizing its Annual Report on Form 20-F for the fiscal year ended September 30, 2025 (the \u201cAnnual Report\u201d), and is unable to complete such filing by the filing due date of February 2, 2026 without incurring unreasonable effort and expense.", "prior_accession": "", "prior_url": "" }, { "id": "afff4ef611fd10e9", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Independence Power Holdings, Inc.", "cik": 2025878, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 21500.0, "form": "8-K/A", "filed": "2026-01-30", "accession": "0001477932-26-000560", "filing_url": "https://www.sec.gov/Archives/edgar/data/2025878/000147793226000560/0001477932-26-000560-index.htm", "headline": "Independence Power Holdings, Inc. dismissed its auditor and engaged Whitley Penn LLP", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Whitley Penn LLP", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "fbc4ba021a6fb803", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Hypha Labs, Inc.", "cik": 1502966, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 3069772.0, "form": "8-K", "filed": "2026-01-30", "accession": "0001493152-26-004370", "filing_url": "https://www.sec.gov/Archives/edgar/data/1502966/000149315226004370/0001493152-26-004370-index.htm", "headline": "Hypha Labs, Inc. dismissed Fruci & Associates II, PLLC and engaged Astra Audit and Advisory, LLC", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Fruci & Associates II, PLLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Astra Audit and Advisory, LLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "fd2a5f3f84f203b8", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Helio Corp /FL/", "cik": 1953988, "ticker": "HLEO", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 7515000.0, "form": "NT 10-K", "filed": "2026-01-30", "accession": "0001213900-26-010164", "filing_url": "https://www.sec.gov/Archives/edgar/data/1953988/000121390026010164/0001213900-26-010164-index.htm", "headline": "Helio Corp /FL/ told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant requires additional time to complete the preparation and review of its financial statements and related disclosures for the fiscal year ended October 31, 2025, including completion of the year-end audit and management review. As a result, the Registrant was unable to file its Annual Report on Form 10-K within the prescribed time period. The delay is not due to any disagreement with the Registrant\u2019s independent registered public accounting firm.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant requires additional time to complete the preparation and review of its financial statements and related disclosures for the fiscal year ended October 31, 2025, including completion of the year-end audit and management review. As a result, the Registrant was unable to file its Annual Report on Form 10-K within the prescribed time period. The delay is not due to any disagreement with the Registrant\u2019s independent registered public accounting firm.", "prior_accession": "", "prior_url": "" }, { "id": "c2b4baab35400638", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Harrison Global Holdings Inc.", "cik": 1984014, "ticker": "BLMZF", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-01-30", "accession": "0001984014-26-000004", "filing_url": "https://www.sec.gov/Archives/edgar/data/1984014/000198401426000004/0001984014-26-000004-index.htm", "headline": "Harrison Global Holdings Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "SIGNATURE Registrant: Harrison Global Holdings, Inc. By: /s/ Ryoshin Nakade Name: Ryoshin Nakade Title: Co-Chairman and Co-CEO Date: Jan 30, 2026\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "SIGNATURE Registrant: Harrison Global Holdings, Inc. By: /s/ Ryoshin Nakade Name: Ryoshin Nakade Title: Co-Chairman and Co-CEO Date: Jan 30, 2026\u2026", "prior_accession": "", "prior_url": "" }, { "id": "102b673502a69d00", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Creative Global Technology Holdings Ltd", "cik": 1967822, "ticker": "CGTL", "sic_desc": "Wholesale trade", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-01-30", "accession": "0001213900-26-009962", "filing_url": "https://www.sec.gov/Archives/edgar/data/1967822/000121390026009962/0001213900-26-009962-index.htm", "headline": "Creative Global Technology Holdings Ltd reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-01-30", "prior_form": "20-F", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "In particular, we identified material weaknesses in internal control over financial reporting, as discussed below. b. Management\u2019s Annual Report on Internal Control over Financial Reporting Our management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Rule 13a-15(f) under the Exchange Act. Our management conducted an assessment of the effectiveness of our internal control over financial reporting as of September 30, 2025 based on the\u2026", "prior_accession": "0001213900-25-008172", "prior_url": "https://www.sec.gov/Archives/edgar/data/1967822/000121390025008172/ea0227461-20f_creative.htm" }, { "id": "44ce39870d597d75", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "BGM Group Ltd.", "cik": 1779578, "ticker": "BGM", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-01-30", "accession": "0001104659-26-008672", "filing_url": "https://www.sec.gov/Archives/edgar/data/1779578/000110465926008672/0001104659-26-008672-index.htm", "headline": "BGM Group Ltd. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 32, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "BGM Group Ltd (the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its annual report on Form 20-F for its fiscal year ended September 30, 2025 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file its Annual Report within the prescribed time without unreasonable effort or expense. As disclosed in the Company\u2019s report on Form 6-K furnished to the Securities and Exchange Commission on March 19, 2025, the Company entered into a transaction agreement with the existing shareholders of XY Management (as defined below) in connection with its acquisition of 100% of the equity securities of YX Management Company Limited (\u201cXY Management\u201d).\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "BGM Group Ltd (the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its annual report on Form 20-F for its fiscal year ended September 30, 2025 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file its Annual Report within the prescribed time without unreasonable effort or expense. As disclosed in the Company\u2019s report on Form 6-K furnished to the Securities and Exchange Commission on March 19, 2025, the Company entered into a transaction agreement with the existing shareholders of XY Management (as defined below) in connection with its acquisition of 100% of the equity securities of YX Management Company Limited (\u201cXY Management\u201d).\u2026", "prior_accession": "", "prior_url": "" }, { "id": "094fe5367d4267d3", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Autozi Internet Technology (Global) Ltd.", "cik": 1959726, "ticker": "AZI", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 20-F", "filed": "2026-01-30", "accession": "0001493152-26-004499", "filing_url": "https://www.sec.gov/Archives/edgar/data/1959726/000149315226004499/0001493152-26-004499-index.htm", "headline": "Autozi Internet Technology (Global) Ltd. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 32, "other_periodic_reports_filed": null, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 20-F for its fiscal year ended September 30, 2025 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense. The Company is working towards completing the necessary procedures and analyses in order to file its Annual Report as soon as possible. The Company anticipates that it will file the Annual Report no later than the fifteenth calendar day following the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is filing this Notification of Late Filing on Form 12b-25 with respect to its Annual Report on Form 20-F for its fiscal year ended September 30, 2025 (the \u201cAnnual Report\u201d). The Company has determined that it is unable to file its Annual Report within the prescribed time period without unreasonable effort or expense. The Company is working towards completing the necessary procedures and analyses in order to file its Annual Report as soon as possible. The Company anticipates that it will file the Annual Report no later than the fifteenth calendar day following the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "b61614ccf533234b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Akebia Therapeutics, Inc.", "cik": 1517022, "ticker": "AKBA", "sic_desc": "Pharmaceutical preparations", "size_tier": "large", "public_float": 946381036.0, "form": "8-K", "filed": "2026-01-30", "accession": "0001517022-26-000008", "filing_url": "https://www.sec.gov/Archives/edgar/data/1517022/000151702226000008/0001517022-26-000008-index.htm", "headline": "Akebia Therapeutics, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ae44e3b9a459ef85", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Waste Connections, Inc.", "cik": 1318220, "ticker": "WCN", "sic_desc": "Transportation and utilities", "size_tier": "mega", "public_float": 48127773335.0, "form": "UPLOAD", "filed": "2026-01-29", "accession": "0000000000-25-009679", "filing_url": "https://www.sec.gov/Archives/edgar/data/1318220/000000000025009679/0000000000-25-009679-index.htm", "headline": "SEC staff questioned Waste Connections, Inc.'s accounting for MD&A", "evidence": { "cited_sections": [ "Note 13 - Commitments and Contingencies, page 122" ], "direction": "staff to company", "letter_dated": "2025-09-08", "published_on_edgar": "2026-01-29", "reviewing": "Waste Connections, Inc. Form 10-K for the Fiscal Year ended December 31, 2024 Filed February 13, 2025 File No. 001-34370 Dear Mary Anne Whitney: We have reviewe", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A" ], "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." }, "quote": "We note that you identify six matters of litigation on pages 123-129 that could have a material adverse effect on your business, financial condition, results of operations or cash flows, although for each you state that you are \"not able to determine the likelihood of any outcome.\" We also note that you include various risk factors concerning these matters under Item 1A. For example, on page 35, you reference\u2026", "prior_accession": "", "prior_url": "" }, { "id": "521fc1d3823b43d4", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Vitro Biopharma, Inc.", "cik": 793171, "ticker": "", "sic_desc": "Biological products", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-01-29", "accession": "0001493152-26-004145", "filing_url": "https://www.sec.gov/Archives/edgar/data/793171/000149315226004145/0001493152-26-004145-index.htm", "headline": "Vitro Biopharma, Inc. told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) has determined that it is unable to file its Annual Report on Form 10-K for the Year ended October 31, 2025 by the original due date for such filing, without unreasonable effort or expense because it requires additional time to complete its financial statements. The Company expects that it will file the Form 10-K no later than February 13, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) has determined that it is unable to file its Annual Report on Form 10-K for the Year ended October 31, 2025 by the original due date for such filing, without unreasonable effort or expense because it requires additional time to complete its financial statements. The Company expects that it will file the Form 10-K no later than February 13, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "1c8ed5bb81f04c59", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Universe Pharmaceuticals INC", "cik": 1809616, "ticker": "UPC", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-01-29", "accession": "0001213900-26-009000", "filing_url": "https://www.sec.gov/Archives/edgar/data/1809616/000121390026009000/0001213900-26-009000-index.htm", "headline": "Universe Pharmaceuticals INC cited accounting standard ASU 2016-13 for the first time in this filing series", "evidence": { "adopted": [ "2016-13" ], "adoption_year_stated": 2022, "caveat": "The filing states this standard was adopted in 2022, so this is the first time it has been cited in this series rather than a change of policy in the current period.", "contexts": [ "Effective October 1, 2022, the Company adopted Accounting Standards Update (\u201cASU\u201d) No.2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (\u201cASU 2016-13\u201d), using the modified retrospective transition method." ], "new_standards": [ "2016-13", "2025-05", "2025-08", "2025-10" ], "prior_filed": "2025-04-29", "prior_form": "20-F", "restates_existing_policy": true, "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." }, "quote": "Effective October 1, 2022, the Company adopted Accounting Standards Update (\u201cASU\u201d) No.2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (\u201cASU 2016-13\u201d), using the modified retrospective transition method.", "prior_accession": "0001213900-25-036798", "prior_url": "https://www.sec.gov/Archives/edgar/data/1809616/000121390025036798/ea0228075-20f_universe.htm" }, { "id": "829fe144e8f0d81b", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Sezzle Inc.", "cik": 1662991, "ticker": "SEZL", "sic_desc": "Business services", "size_tier": "large", "public_float": 3165900000.0, "form": "8-K", "filed": "2026-01-29", "accession": "0001662991-26-000006", "filing_url": "https://www.sec.gov/Archives/edgar/data/1662991/000166299126000006/0001662991-26-000006-index.htm", "headline": "Sezzle Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "aaacb4a4bd17120b", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "SUN", "cik": 2070845, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "NT 10-K", "filed": "2026-01-29", "accession": "0001683168-26-000596", "filing_url": "https://www.sec.gov/Archives/edgar/data/2070845/000168316826000596/0001683168-26-000596-index.htm", "headline": "SUN told the SEC it could not file its annual report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant\u2019s annual report on Form 10-K for the year ended October 31, 2025, could not be filed within the prescribed time period because the Company needs additional time to complete the financial statements and to prepare the Form 10-K.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant\u2019s annual report on Form 10-K for the year ended October 31, 2025, could not be filed within the prescribed time period because the Company needs additional time to complete the financial statements and to 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Attestation Report of\u2026", "prior_accession": "0001641172-25-022290", "prior_url": "https://www.sec.gov/Archives/edgar/data/1470683/000164117225022290/form20-fa.htm" }, { "id": "b13cd374518ddb75", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AMERICAN BATTERY TECHNOLOGY Co", "cik": 1576873, "ticker": "ABAT", "sic_desc": "Mining", "size_tier": "mid", "public_float": 208000000.0, "form": "8-K", "filed": "2026-01-29", "accession": "0001493152-26-004242", "filing_url": "https://www.sec.gov/Archives/edgar/data/1576873/000149315226004242/0001493152-26-004242-index.htm", "headline": "AMERICAN BATTERY TECHNOLOGY Co's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "elevated", "source": "SEC 8-K item code", 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The Registrant anticipates that it will file the Annual Report no later than the fifteenth calendar day following the prescribed filing date.", "prior_accession": "", "prior_url": "" }, { "id": "e159018671435c67", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "GENCOR INDUSTRIES INC", "cik": 64472, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 160204000.0, "form": "8-K", "filed": "2026-01-28", "accession": "0001193125-26-026824", "filing_url": "https://www.sec.gov/Archives/edgar/data/64472/000119312526026824/0001193125-26-026824-index.htm", "headline": "GENCOR INDUSTRIES INC reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Carr, Riggs & Ingram, LLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed.", "predecessor_auditor_as_filed": "Carr, Riggs & Ingram, L.L.C" }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "10726e19660a9509", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Com2000, Inc.", "cik": 1886086, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "8-K/A", "filed": "2026-01-28", "accession": "0001477932-26-000439", "filing_url": "https://www.sec.gov/Archives/edgar/data/1886086/000147793226000439/0001477932-26-000439-index.htm", "headline": "ZH CPA, LLC resigned as Com2000, Inc.'s auditor", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "ZH CPA, LLC", "predecessor_tier": "other", "severity": "high", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "09cb101edb2e7aa9", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "AI Financial Corp", "cik": 862861, "ticker": "AIFC", "sic_desc": "Commodity contracts brokers", "size_tier": "mid", "public_float": 160600000.0, "form": "8-K", "filed": "2026-01-28", "accession": "0001493152-26-003885", "filing_url": "https://www.sec.gov/Archives/edgar/data/862861/000149315226003885/0001493152-26-003885-index.htm", "headline": "ALT5 Sigma Corp's Chief Financial Officer departed, with the filing citing for cause", "evidence": { "adverse_language": "for Cause", "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.", "formerly": "ALT5 Sigma Corp" }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "793c049457d560b9", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "LTC PROPERTIES INC", "cik": 887905, "ticker": "LTC", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 1561278000.0, "form": "CORRESP", "filed": "2026-01-27", "accession": "0001104659-25-092189", "filing_url": "https://www.sec.gov/Archives/edgar/data/887905/000110465925092189/0001104659-25-092189-index.htm", "headline": "LTC PROPERTIES INC responded to SEC staff comments on segment reporting", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-22", "published_on_edgar": "2026-01-27", "reviewing": "LTC Properties Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Quarter Ended June 30, 2025 \u200b Dear Ms. Kim and Mr. Lee: This letter ", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Segment reporting", "Leases", "Goodwill and impairment", "Income taxes" ], "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." }, "quote": "We note that during the second quarter of 2025, you began managing your operations through two reportable segments: Real Estate Investments and SHOP, and adopted Net Operating Income as your segment performance measure. Please address the following related to your segment disclosures. a. Describe how you considered the guidance for disclosures related to recasting of previously reported information pursuant to\u2026", "prior_accession": "", "prior_url": "" }, { "id": "859ae6e50f1d3f72", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Ingredion Inc", "cik": 1046257, "ticker": "INGR", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 8692000000.0, "form": "8-K", "filed": "2026-01-27", "accession": "0001046257-26-000010", "filing_url": "https://www.sec.gov/Archives/edgar/data/1046257/000104625726000010/0001046257-26-000010-index.htm", "headline": "Ingredion Inc's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3291e032309776b4", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Independence Power Holdings, Inc.", "cik": 2025878, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 21500.0, "form": "8-K", "filed": "2026-01-27", "accession": "0001477932-26-000437", "filing_url": "https://www.sec.gov/Archives/edgar/data/2025878/000147793226000437/0001477932-26-000437-index.htm", "headline": "Independence Power Holdings, Inc. dismissed its auditor and engaged Whitley Penn LLP", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Whitley Penn LLP", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f9635b27dee29683", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "GOODYEAR TIRE & RUBBER CO /OH/", "cik": 42582, "ticker": "GT", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 3200000000.0, "form": "CORRESP", "filed": "2026-01-27", "accession": "0001193125-25-212653", "filing_url": "https://www.sec.gov/Archives/edgar/data/42582/000119312525212653/0001193125-25-212653-index.htm", "headline": "GOODYEAR TIRE & RUBBER CO /OH/ responded to SEC staff comments on internal control", "evidence": { "cited_sections": [ "Note 16. Revision of Previously Issued Financial Statements, page 33" ], "direction": "company to staff", "letter_dated": "2025-09-23", "published_on_edgar": "2026-01-27", "reviewing": "The Goodyear Tire & Rubber Company Form 10-K for Fiscal Year Ended December 31, 2024 Form 10-Q for Fiscal Quarter Ended June 30, 2025 File No. 001-01927 Dear Mr", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Internal control", "MD&A", "Inventory" ], "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." }, "quote": "We note your disclosure that you identified and corrected immaterial errors related to your historical presentation of your foreign operations in Turkey. Please tell us further details of the error, including, but not limited to, a discussion of who identified the error, when, and how, and whether it was the result of any control deficiency. In your response ensure you include a thorough discussion and description\u2026", "prior_accession": "", "prior_url": "" }, { "id": "f3768e21f0395ef6", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "GOODYEAR TIRE & RUBBER CO /OH/", "cik": 42582, "ticker": "GT", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 3200000000.0, "form": "UPLOAD", "filed": "2026-01-27", "accession": "0000000000-25-009803", "filing_url": "https://www.sec.gov/Archives/edgar/data/42582/000000000025009803/0000000000-25-009803-index.htm", "headline": "SEC staff questioned GOODYEAR TIRE & RUBBER CO /OH/'s accounting for internal control", "evidence": { "cited_sections": [ "Note 16. Revision of Previously Issued Financial Statements, page 33" ], "direction": "staff to company", "letter_dated": "2025-09-10", "published_on_edgar": "2026-01-27", "reviewing": "The Goodyear Tire & Rubber Company Form 10-K for Fiscal Year Ended December 31, 2024 Form 10-Q for Fiscal Quarter Ended June 30, 2025 File No. 001-01927 Dear Ch", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "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." }, "quote": "We note your disclosure that you identified and corrected immaterial errors related to your historical presentation of your foreign operations in Turkey. Please tell us further details of the error, including, but not limited to, a discussion of who identified the error, when, and how, and whether it was the result of any control deficiency. In your response ensure you include a thorough discussion and description\u2026", "prior_accession": "", "prior_url": "" }, { "id": "6fb3cc687ebafa2f", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Crown Equity Holdings, Inc.", "cik": 1103833, "ticker": "", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "8-K/A", "filed": "2026-01-27", "accession": "0001477932-26-000406", "filing_url": "https://www.sec.gov/Archives/edgar/data/1103833/000147793226000406/0001477932-26-000406-index.htm", "headline": "Crown Equity Holdings, Inc. dismissed Bush & Associates CPA LLC and engaged L J Soldinger Associates, LLC", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Bush & Associates CPA LLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "L J Soldinger Associates, LLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4a4e1ae158ffdb05", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Cardiff Oncology, Inc.", "cik": 1213037, "ticker": "CRDF", "sic_desc": "Biological products", "size_tier": "mid", "public_float": 205395570.0, "form": "8-K", "filed": "2026-01-27", "accession": "0001193125-26-024375", "filing_url": "https://www.sec.gov/Archives/edgar/data/1213037/000119312526024375/0001193125-26-024375-index.htm", "headline": "Cardiff Oncology, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "721e417c3c188300", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "CHEESECAKE FACTORY INC", "cik": 887596, "ticker": "CAKE", "sic_desc": "Restaurants", "size_tier": "large", "public_float": 2906437670.0, "form": "UPLOAD", "filed": "2026-01-27", "accession": "0000000000-25-010032", "filing_url": "https://www.sec.gov/Archives/edgar/data/887596/000000000025010032/0000000000-25-010032-index.htm", "headline": "SEC staff questioned CHEESECAKE FACTORY INC's accounting for non-GAAP measures", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-16", "published_on_edgar": "2026-01-27", "reviewing": "The Cheesecake Factory Incorporated Form 10-K for Fiscal Year Ended December 31, 2024 Form 8-K Furnished July 29, 2025 File No. 000-20574 Dear Matthew Clark: We", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures" ], "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." }, "quote": "We note you present in your investor presentation Adjusted EBITDA and Adjusted EPS here and on page 33, and Free Cash Flow on page 33. When presenting non- GAAP measures in your investor presentations, please present the most directly comparable GAAP measures. Refer to Rule 100(a)(1) of Regulation G. In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their\u2026", "prior_accession": "", "prior_url": "" }, { "id": "946b2d6d9dd5e2d8", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Triller Group Inc.", "cik": 1769624, "ticker": "ILLR", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 60947295.0, "form": "10-K", "filed": "2026-01-26", "accession": "0001213900-26-007545", "filing_url": "https://www.sec.gov/Archives/edgar/data/1769624/000121390026007545/0001213900-26-007545-index.htm", "headline": "Triller Group Inc. disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "not comparable", "located_in": "going-concern note", "prior_filed": "2024-03-28", "prior_form": "10-K", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "AGBA Group Holding Ltd.", "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." }, "quote": "Doubt about the Company\u2019s Ability to Continue as a Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 3 to the consolidated financial statements, the Company incurred substantial losses during the year ended December 31, 2024. For the year ended December 31, 2024, the Company recorded net loss. As of December 31, 2024, the Company had a working capital deficit and net cash outflows from operating activities. These conditions raise substantial doubt about the Company\u2019s ability to\u2026", "prior_accession": "0001213900-24-027225", "prior_url": "https://www.sec.gov/Archives/edgar/data/1769624/000121390024027225/ea0202484-10k_agba.htm" }, { "id": "b16a898280dca7ef", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "Triller Group Inc.", "cik": 1769624, "ticker": "ILLR", "sic_desc": "Finance, insurance and real estate", "size_tier": "small", "public_float": 60947295.0, "form": "10-K", "filed": "2026-01-26", "accession": "0001213900-26-007545", "filing_url": "https://www.sec.gov/Archives/edgar/data/1769624/000121390026007545/0001213900-26-007545-index.htm", "headline": "Triller Group Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2024-03-28", "prior_form": "10-K", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "Management believes these measures, once fully implemented and tested, will remediate the identified material weakness. The Company will continue to monitor the effectiveness of these controls and will report on progress in future filings. Additionally, our independent registered public accounting firm will not be required to report on the effectiveness of our internal control over financial reporting pursuant to Section 404 until we are no longer an \u201cemerging growth company\u201d as defined in the JOBS Act. Inherent\u2026", "prior_accession": "0001213900-24-027225", "prior_url": "https://www.sec.gov/Archives/edgar/data/1769624/000121390024027225/ea0202484-10k_agba.htm" }, { "id": "fd631f21040ef224", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Trade Desk, Inc.", "cik": 1671933, "ticker": "TTD", "sic_desc": "Computer services", "size_tier": "mega", "public_float": 43514637327.0, "form": "8-K", "filed": "2026-01-26", "accession": "0001193125-26-021804", "filing_url": "https://www.sec.gov/Archives/edgar/data/1671933/000119312526021804/0001193125-26-021804-index.htm", "headline": "Trade Desk, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b9d72f329b068667", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "SENTIENT BRANDS HOLDINGS INC.", "cik": 1358633, "ticker": "", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 4312825.0, "form": "8-K/A", "filed": "2026-01-26", "accession": "0001493152-26-003472", "filing_url": "https://www.sec.gov/Archives/edgar/data/1358633/000149315226003472/0001493152-26-003472-index.htm", "headline": "SENTIENT BRANDS HOLDINGS INC. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "cf8712abcbfd8a1b", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "Ostin Technology Group Co., Ltd.", "cik": 1803407, "ticker": "OST", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "20-F", "filed": "2026-01-26", "accession": "0001213900-26-007702", "filing_url": "https://www.sec.gov/Archives/edgar/data/1803407/000121390026007702/0001213900-26-007702-index.htm", "headline": "Ostin Technology Group Co., Ltd. cited accounting standard ASU 2016-13 for the first time in this filing series", "evidence": { "adopted": [ "2016-13" ], "adoption_year_stated": null, "caveat": null, "contexts": [ "Since October 1, 2024, the Company adopted Accounting Standards Update (\u201cASU\u201d) No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (\u201cASU 2016-13\u201d), using the modified retrospective transition method." ], "new_standards": [ "2016-13", "2023-09", "2024-02", "2024-03", "2024-04", "2025-01", "2025-05", "2025-07", "2025-11" ], "prior_filed": "2025-01-27", "prior_form": "20-F", "restates_existing_policy": false, "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." }, "quote": "Since October 1, 2024, the Company adopted Accounting Standards Update (\u201cASU\u201d) No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (\u201cASU 2016-13\u201d), using the modified retrospective transition method.", "prior_accession": "0001213900-25-007016", "prior_url": "https://www.sec.gov/Archives/edgar/data/1803407/000121390025007016/ea0228218-20f_ostintech.htm" }, { "id": "e1fbf252b6aaf95b", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "GBT Technologies Inc.", "cik": 1471781, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 1955187.0, "form": "8-K", "filed": "2026-01-26", "accession": "0001731122-26-000118", "filing_url": "https://www.sec.gov/Archives/edgar/data/1471781/000173112226000118/0001731122-26-000118-index.htm", "headline": "GBT Technologies Inc. dismissed its auditor and engaged CNGSN & Associates LLP", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "CNGSN & Associates LLP", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1b20908430b5c3bd", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Aether Holdings, Inc.", "cik": 2026353, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-01-26", "accession": "0001493152-26-003632", "filing_url": "https://www.sec.gov/Archives/edgar/data/2026353/000149315226003632/0001493152-26-003632-index.htm", "headline": "Aether Holdings, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "b2b81124f9d6ccd4", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Talkspace, Inc.", "cik": 1803901, "ticker": "TALK", "sic_desc": "Services", "size_tier": "mid", "public_float": 393200000.0, "form": "CORRESP", "filed": "2026-01-23", "accession": "0000950170-25-113652", "filing_url": "https://www.sec.gov/Archives/edgar/data/1803901/000095017025113652/0000950170-25-113652-index.htm", "headline": "Talkspace, Inc. responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [ "Note 12. Income Tax Expense, page 77", "Note 13. Variable Interest Entities (VIEs), page 79" ], "direction": "company to staff", "letter_dated": "2025-09-08", "published_on_edgar": "2026-01-23", "reviewing": "Talkspace, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 (the \u201c2024 10-K\u201d) Filed March 12, 2025 File No. 001-39314 Dear Ms. Sherman and Ms. Lochhea", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Income taxes" ], "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." }, "quote": "Please revise your disclosure in future filings to provide a more comprehensive and substantive explanation including the significant reasons for the increases and decreases in revenues by payor, including the impacts of changes in pricing versus volume and a thorough discussion of any significant underlying trends. We note that the majority of the paragraph following the table appears to simply repeat the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "bac36f160748ed59", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Talkspace, Inc.", "cik": 1803901, "ticker": "TALK", "sic_desc": "Services", "size_tier": "mid", "public_float": 393200000.0, "form": "UPLOAD", "filed": "2026-01-23", "accession": "0000000000-25-008860", "filing_url": "https://www.sec.gov/Archives/edgar/data/1803901/000000000025008860/0000000000-25-008860-index.htm", "headline": "SEC staff questioned Talkspace, Inc.'s accounting for MD&A", "evidence": { "cited_sections": [ "Note 12. Income Tax Expense, page 77", "Note 13. Variable Interest Entities (VIEs), page 79" ], "direction": "staff to company", "letter_dated": "2025-08-20", "published_on_edgar": "2026-01-23", "reviewing": "Talkspace, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Filed March 12, 2025 File No. 001-39314 Dear Ian Harris: We have limited our review of you", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Income taxes" ], "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." }, "quote": "Please revise your disclosure in future filings to provide a more comprehensive and substantive explanation including the significant reasons for the increases and decreases in revenues by payor, including the impacts of changes in pricing versus volume and a thorough discussion of any significant underlying trends. We note that the majority of the paragraph following the table appears to simply repeat the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "f57ee918f960616c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "RXO, Inc.", "cik": 1929561, "ticker": "RXO", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 3000000000.0, "form": "8-K", "filed": "2026-01-23", "accession": "0000950142-26-000221", "filing_url": "https://www.sec.gov/Archives/edgar/data/1929561/000095014226000221/0000950142-26-000221-index.htm", "headline": "RXO, Inc.'s Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3cc6254ef21298c0", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Pure Storage, Inc.", "cik": 1474432, "ticker": "P", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 17000000000.0, "form": "CORRESP", "filed": "2026-01-23", "accession": "0001474432-25-000043", "filing_url": "https://www.sec.gov/Archives/edgar/data/1474432/000147443225000043/0001474432-25-000043-index.htm", "headline": "Pure Storage, Inc. responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-08", "published_on_edgar": "2026-01-23", "reviewing": "Pure Storage, Inc. Form 10-K for the Fiscal Year Ended February 2, 2025 Filed March 27, 2025 File No. 001-37570 Dear Mr. Cascarano and Mr. Littlepage: This lett", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Revenue recognition" ], "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." }, "quote": "We note you use Subscription Annual Recurring Revenue (ARR) as a key business metric to evaluate the performance of subscription services. Please expand your disclosure to address the following and advise us. \u2022Clarify what \"on-demand\" revenue is and how it differs from annualized contract value from subscription agreements. \u2022Clarify how ARR reflects new and existing customers and any actual or anticipated reductions\u2026", "prior_accession": "", "prior_url": "" }, { "id": "6a6458018160a2a7", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Pure Storage, Inc.", "cik": 1474432, "ticker": "P", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 17000000000.0, "form": "UPLOAD", "filed": "2026-01-23", "accession": "0000000000-25-009043", "filing_url": "https://www.sec.gov/Archives/edgar/data/1474432/000000000025009043/0000000000-25-009043-index.htm", "headline": "SEC staff questioned Pure Storage, Inc.'s accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-08-25", "published_on_edgar": "2026-01-23", "reviewing": "Pure Storage, Inc. Form 10-K for the Fiscal Year Ended February 2 , 2025 Filed March 27, 2025 File No. 001-37570 Dear Kevan Krysler: We have reviewed your filin", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Revenue recognition" ], "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." }, "quote": "We note you use Subscription Annual Recurring Revenue (ARR) as a key business metric to evaluate the performance of subscription services. Please expand your disclosure to address the following and advise us. \u2022 Clarify what \"on-demand\" revenue is and how it differs from annualized contract value from subscription agreements. \u2022 Clarify how ARR reflects new and existing customers and any actual or anticipated\u2026", "prior_accession": "", "prior_url": "" }, { "id": "503dd37b897f78a7", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "PEAPACK GLADSTONE FINANCIAL CORP", "cik": 1050743, "ticker": "PGC", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 464000000.0, "form": "UPLOAD", "filed": "2026-01-23", "accession": "0000000000-25-009804", "filing_url": "https://www.sec.gov/Archives/edgar/data/1050743/000000000025009804/0000000000-25-009804-index.htm", "headline": "SEC staff questioned PEAPACK GLADSTONE FINANCIAL CORP's accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-10", "published_on_edgar": "2026-01-23", "reviewing": "Peapack-Gladstone Financial Corporation Form 10-K for the Fiscal Year Ended December 31, 2024 Form 8-K filed July 21, 2025 File No. 001-16197 Dear Frank A. Cava", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Non-GAAP measures" ], "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." }, "quote": "We note assets under management (\"AUM\") and Assets under Administration (\"AUA\") increased from $10.9 billion at December 31, 2023 to $11.9 billion at December 31, 2024. In future filings, please address the following points within your disclosure: \u2022 Provide a roll forward of your AUM from beginning to ending balances showing inflows, outflows and market appreciation or depreciation for the periods presented within\u2026", "prior_accession": "", "prior_url": "" }, { "id": "bdee2e98cde05aa4", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Next Technology Holding Inc.", "cik": 1784970, "ticker": "", "sic_desc": "Services", "size_tier": "large", "public_float": 1003409810.5, "form": "8-K", "filed": "2026-01-23", "accession": "0001213900-26-007151", "filing_url": "https://www.sec.gov/Archives/edgar/data/1784970/000121390026007151/0001213900-26-007151-index.htm", "headline": "Next Technology Holding Inc. reported a change in its independent accounting firm", "evidence": { "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "6949f97080eb0ed1", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "NEXTNRG, INC.", "cik": 1817004, "ticker": "NXXT", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 92281755.0, "form": "CORRESP", "filed": "2026-01-23", "accession": "0001641172-25-026753", "filing_url": "https://www.sec.gov/Archives/edgar/data/1817004/000164117225026753/0001641172-25-026753-index.htm", "headline": "NEXTNRG, INC. responded to SEC staff comments on segment reporting", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-05", "published_on_edgar": "2026-01-23", "reviewing": "NextNRG, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 For 10-Q for Fiscal Quarter Ended March 31, 2025 File No. 001-40809 Dear Mr. Rhodes: This letter", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Non-GAAP measures", "Segment reporting", "Leases", "Inventory" ], "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." }, "quote": "Please tell us how your disclosure under \u201cApplication of ASU 2023-07 \u2013 Segment Expense Disclosure Requirements\u201d complies with the requirements in ASC 280-10- 50-20 through 50-31 and 280-10-55-15D though 55-15F. Please note that the segment disclosures are also required in your interim financial statements including your Form 10-Q for fiscal quarter ended March 31, 2025. Refer to ASC 280-10-50-32. Response: The\u2026", "prior_accession": "", "prior_url": "" }, { "id": "af39aafbb25bf235", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "NEXTNRG, INC.", "cik": 1817004, "ticker": "NXXT", "sic_desc": "Retail trade", "size_tier": "mid", "public_float": 92281755.0, "form": "UPLOAD", "filed": "2026-01-23", "accession": "0000000000-25-008377", "filing_url": "https://www.sec.gov/Archives/edgar/data/1817004/000000000025008377/0000000000-25-008377-index.htm", "headline": "SEC staff questioned NEXTNRG, INC.'s accounting for segment reporting", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-08-11", "published_on_edgar": "2026-01-23", "reviewing": "NextNRG, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Form 10-Q for Fiscal Quarter Ended March 31, 2025 File No. 001-40809 Dear Joel Kleiner: We have ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Non-GAAP measures", "Segment reporting" ], "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." }, "quote": "Please tell us how your disclosure under \"Application of ASU 2023-07 - Segment Expense Disclosure Requiurements\" complies with the requirements in ASC 280-10- 50-20 through 50-31 and 280-10-55-15D though 55-15F. Please note that the segment disclosures are also required in your interim financial statements including your Form 10-Q for fiscal quarter ended March 31, 2025. Refer to ASC 280-10-50-32. Cost of Sales\u2026", "prior_accession": "", "prior_url": "" }, { "id": "3cc7516a95356e57", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "MeridianLink, Inc.", "cik": 1834494, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "mid", "public_float": 562400000.0, "form": "CORRESP", "filed": "2026-01-23", "accession": "0001834494-25-000082", "filing_url": "https://www.sec.gov/Archives/edgar/data/1834494/000183449425000082/0001834494-25-000082-index.htm", "headline": "MeridianLink, Inc. responded to SEC staff comments on internal control", "evidence": { "cited_sections": [ "Note 3 - Revenue Recognition, page 85", "Note 16 - Segment Information, page 110" ], "direction": "company to staff", "letter_dated": "2025-08-12", "published_on_edgar": "2026-01-23", "reviewing": "MeridianLink, Inc. Form 10-K for the Year Ended December 31, 2024 File No. 001-40680 Dear Ms. Ebbert and Ms. Collins: MeridianLink, Inc. (the \u201cCompany\u201d or \u201cwe\u201d)", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Internal control", "Non-GAAP measures", "MD&A", "Revenue recognition", "Segment reporting", "Share-based compensation" ], "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." }, "quote": "Please tell us your consideration to disclose total costs incurred to date and any estimated costs expected to be incurred to remediate your material weakness, if material. Response: The Company respectfully advises the Staff that the Company has updated its risk factor, entitled \u201cWe have identified a material weakness in our internal control over financial reporting,\u201d in the Form 10-Q for the quarter ended June 30\u2026", "prior_accession": "", "prior_url": "" }, { "id": "8f0b58039faee0b2", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "MeridianLink, Inc.", "cik": 1834494, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "mid", "public_float": 562400000.0, "form": "CORRESP", "filed": "2026-01-23", "accession": "0001834494-25-000087", "filing_url": "https://www.sec.gov/Archives/edgar/data/1834494/000183449425000087/0001834494-25-000087-index.htm", "headline": "MeridianLink, Inc. responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [ "Note 3 - Revenue Recognition, page 85" ], "direction": "company to staff", "letter_dated": "2025-09-04", "published_on_edgar": "2026-01-23", "reviewing": "MeridianLink, Inc. Form 10-K for the Year Ended December 31, 2024 Response dated August 12, 2025 File No. 001-40680 Dear Ms. Ebbert and Ms. Collins: MeridianLin", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Revenue recognition", "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." }, "quote": "We note your response to prior comments 3 and 4. We also note the statement made by your CFO in the Q1 2025 earnings call highlighting a \"few KPIs for our lending business that demonstrate its resilience and acceleration...\" and the specific references to the amount of, and changes in, ARR and NRR. Please address the following: \u2022Explain further how you use revenue and revenue growth in assessing your ability to\u2026", "prior_accession": "", "prior_url": "" }, { "id": "6fc039d81091efb3", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "MeridianLink, Inc.", "cik": 1834494, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "mid", "public_float": 562400000.0, "form": "CORRESP", "filed": "2026-01-23", "accession": "0001834494-25-000089", "filing_url": "https://www.sec.gov/Archives/edgar/data/1834494/000183449425000089/0001834494-25-000089-index.htm", "headline": "MeridianLink, Inc. responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-22", "published_on_edgar": "2026-01-23", "reviewing": "MeridianLink, Inc. Form 10-K for the Year Ended December 31, 2024 Response dated September 4, 2025 File No. 001-40680 Dear Ms. Ebbert and Ms. Collins: MeridianL", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "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." }, "quote": "We note your response to prior comment 1. Please address the following: \u2022Explain further how you evaluate whether you have offsetting trends in your customer base. In this regard, explain how tracking revenue growth overall indicates whether you had any existing customer loss or contraction that was, potentially, offset by new customer growth, or vice versa. Response: As mentioned in the previous response, it is\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b54c914b5177aa61", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "MeridianLink, Inc.", "cik": 1834494, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "mid", "public_float": 562400000.0, "form": "UPLOAD", "filed": "2026-01-23", "accession": "0000000000-25-007980", "filing_url": "https://www.sec.gov/Archives/edgar/data/1834494/000000000025007980/0000000000-25-007980-index.htm", "headline": "SEC staff questioned MeridianLink, Inc.'s accounting for internal control", "evidence": { "cited_sections": [ "Note 3 - Revenue Recognition, page 85", "Note 16 - Segment Information, page 110" ], "direction": "staff to company", "letter_dated": "2025-07-30", "published_on_edgar": "2026-01-23", "reviewing": "MeridianLink, Inc. Form 10-K for the Year Ended December 31, 2024 File No. 001-40680 Dear Elias Olmeta: We have limited our review of your filing to the financi", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Internal control", "MD&A", "Revenue recognition", "Segment reporting" ], "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." }, "quote": "Please tell us your consideration to disclose total costs incurred to date and any estimated costs expected to be incurred to remediate your material weakness, if material. Management's Discussion and Analysis of Financial Condition and Results of Operations, page 52 We note you removed disclosure of your operating metrics, such as annual recurring revenue (ARR), net retention rate (NRR), total customer count and\u2026", "prior_accession": "", "prior_url": "" }, { "id": "eb8d536d91a1ea15", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "MeridianLink, Inc.", "cik": 1834494, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "mid", "public_float": 562400000.0, "form": "UPLOAD", "filed": "2026-01-23", "accession": "0000000000-25-008847", "filing_url": "https://www.sec.gov/Archives/edgar/data/1834494/000000000025008847/0000000000-25-008847-index.htm", "headline": "SEC staff questioned MeridianLink, Inc.'s accounting for MD&A", "evidence": { "cited_sections": [ "Note 3. Revenue Recognition, page 85" ], "direction": "staff to company", "letter_dated": "2025-08-20", "published_on_edgar": "2026-01-23", "reviewing": "MeridianLink, Inc. Form 10-K for the Year Ended December 31, 2024 Response dated August 12, 2025 File No. 001-40680 Dear Elias Olmeta: We have reviewed your Aug", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Revenue recognition", "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." }, "quote": "We note your response to prior comments 3 and 4. We also note the statement made by your CFO in the Q1 2025 earnings call highlighting a \"few KPIs for our lending business that demonstrate its resilience and acceleration...\" and the specific references to the amount of, and changes in, ARR and NRR. Please address the following: \u2022 Explain further how you use revenue and revenue growth in assessing your ability to\u2026", "prior_accession": "", "prior_url": "" }, { "id": "ceb867678e6e3a0d", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "MeridianLink, Inc.", "cik": 1834494, "ticker": "", "sic_desc": "Prepackaged software", "size_tier": "mid", "public_float": 562400000.0, "form": "UPLOAD", "filed": "2026-01-23", "accession": "0000000000-25-009718", "filing_url": "https://www.sec.gov/Archives/edgar/data/1834494/000000000025009718/0000000000-25-009718-index.htm", "headline": "SEC staff questioned MeridianLink, Inc.'s accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-09", "published_on_edgar": "2026-01-23", "reviewing": "MeridianLink, Inc. Form 10-K for the Year Ended December 31, 2024 Response dated September 4, 2025 File No. 001-40680 Dear Elias Olmeta: We have reviewed your S", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "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." }, "quote": "We note your response to prior comment 1. Please address the following: \u2022 Explain further how you evaluate whether you have offsetting trends in your customer base. In this regard, explain how tracking revenue growth overall indicates whether you had any existing customer loss or contraction that was, potentially, offset by new customer growth, or vice versa. \u2022 Tell us whether the lack of configuration between data\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9cab8b1c920c7da5", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Matinas BioPharma Holdings, Inc.", "cik": 1582554, "ticker": "MTNB", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 38700000.0, "form": "8-K", "filed": "2026-01-23", "accession": "0001493152-26-003445", "filing_url": "https://www.sec.gov/Archives/edgar/data/1582554/000149315226003445/0001493152-26-003445-index.htm", "headline": "Matinas BioPharma Holdings, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "93f785b8c172dbd2", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Massimo Group", "cik": 1952853, "ticker": "MAMO", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 35010068.15, "form": "8-K", "filed": "2026-01-23", "accession": "0001493152-26-003318", "filing_url": "https://www.sec.gov/Archives/edgar/data/1952853/000149315226003318/0001493152-26-003318-index.htm", "headline": "Massimo Group's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "bcdff5730f451986", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "INTEL CORP", "cik": 50863, "ticker": "INTC", "sic_desc": "Semiconductors", "size_tier": "mega", "public_float": 132400000000.0, "form": "10-K", "filed": "2026-01-23", "accession": "0000050863-26-000011", "filing_url": "https://www.sec.gov/Archives/edgar/data/50863/000005086326000011/0000050863-26-000011-index.htm", "headline": "INTEL CORP cited accounting standard ASU 2023-09 for the first time in this filing series", "evidence": { "adopted": [ "2023-09" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "We adopted ASU 2023-09 \"Income Taxes (Topic 740): Improvements To Income Tax Disclosures\" on a prospective basis beginning with the year ended December 27, 2025." ], "new_standards": [ "2023-08", "2023-09", "2025-07", "2025-10" ], "prior_filed": "2025-01-31", "prior_form": "10-K", "restates_existing_policy": false, "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." }, "quote": "We adopted ASU 2023-09 \"Income Taxes (Topic 740): Improvements To Income Tax Disclosures\" on a prospective basis beginning with the year ended December 27, 2025.", "prior_accession": "0000050863-25-000009", "prior_url": "https://www.sec.gov/Archives/edgar/data/50863/000005086325000009/intc-20241228.htm" }, { "id": "16a8cf49a492f624", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Elme Communities", "cik": 104894, "ticker": "ELME", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 1385073718.0, "form": "8-K", "filed": "2026-01-23", "accession": "0000104894-26-000004", "filing_url": "https://www.sec.gov/Archives/edgar/data/104894/000010489426000004/0000104894-26-000004-index.htm", "headline": "Elme Communities's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9f7573be72135787", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "CoJax Oil & Gas Corp", "cik": 1763925, "ticker": "CJAX", "sic_desc": "Mining", "size_tier": "small", "public_float": 15046671.0, "form": "CORRESP", "filed": "2026-01-23", "accession": "0001753926-25-001462", "filing_url": "https://www.sec.gov/Archives/edgar/data/1763925/000175392625001462/0001753926-25-001462-index.htm", "headline": "CoJax Oil & Gas Corp responded to SEC staff comments on segment reporting", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-11", "published_on_edgar": "2026-01-23", "reviewing": "CoJax Oil & Gas Corporation Form 10-K for the Fiscal Year ended December 31, 2024 Filed March 31, 2025 File No. 000-56386 Dear Mr. Babula: CoJax Oil and Gas Cor", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Segment reporting", "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." }, "quote": "We note that you filed an audit report that covers the financial statements as of and for the fiscal year ended December 31, 2024, but which does not extent to the comparative financial statements for 2023. Please obtain and file via an amendment to your annual report an audit opinion that covers both periods to comply with Rules 2-02(a)(4) and 8-02 of Regulation S-X. Response: The Company respectfully acknowledges\u2026", "prior_accession": "", "prior_url": "" }, { "id": "62921f69a990b297", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "CoJax Oil & Gas Corp", "cik": 1763925, "ticker": "CJAX", "sic_desc": "Mining", "size_tier": "small", "public_float": 15046671.0, "form": "UPLOAD", "filed": "2026-01-23", "accession": "0000000000-25-009299", "filing_url": "https://www.sec.gov/Archives/edgar/data/1763925/000000000025009299/0000000000-25-009299-index.htm", "headline": "SEC staff questioned CoJax Oil & Gas Corp's accounting for segment reporting", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-08-28", "published_on_edgar": "2026-01-23", "reviewing": "CoJax Oil & Gas Corporation Form 10-K for the Fiscal Year ended December 31, 2024 Filed March 31, 2025 File No. 000-56386 Dear Jeffrey Guzy: We have reviewed yo", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Segment reporting", "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." }, "quote": "We note that you filed an audit report that covers the financial statements as of and for the fiscal year ended December 31, 2024, but which does not extent to the comparative financial statements for 2023. Please obtain and file via an amendment to your annual report an audit opinion that covers both periods to comply with Rules 2-02(a)(4) and 8-02 of Regulation S-X. Note 3 - Summary of Significant Accounting\u2026", "prior_accession": "", "prior_url": "" }, { "id": "f038feb83490bef9", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CATHAY GENERAL BANCORP", "cik": 861842, "ticker": "CATY", "sic_desc": "State commercial banks", "size_tier": "large", "public_float": 3002701770.0, "form": "8-K", "filed": "2026-01-23", "accession": "0001437749-26-001931", "filing_url": "https://www.sec.gov/Archives/edgar/data/861842/000143774926001931/0001437749-26-001931-index.htm", "headline": "CATHAY GENERAL BANCORP's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a4f7f4f32c1d6c0c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Block, Inc.", "cik": 1512673, "ticker": "XYZ", "sic_desc": "Prepackaged software", "size_tier": "mega", "public_float": 39400000000.0, "form": "8-K", "filed": "2026-01-23", "accession": "0001193125-26-021035", "filing_url": "https://www.sec.gov/Archives/edgar/data/1512673/000119312526021035/0001193125-26-021035-index.htm", "headline": "Block, Inc.'s Chief Accounting Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "elevated", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "4d08773124716939", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "REPLIGEN CORP", "cik": 730272, "ticker": "RGEN", "sic_desc": "Biological products", "size_tier": "large", "public_float": 6000000000.0, "form": "CORRESP", "filed": "2026-01-22", "accession": "0001193125-25-188971", "filing_url": "https://www.sec.gov/Archives/edgar/data/730272/000119312525188971/0001193125-25-188971-index.htm", "headline": "REPLIGEN CORP responded to SEC staff comments on goodwill and impairment", "evidence": { "cited_sections": [ "Note 5 - Acquisitions 2024 Acquisitions, page 88" ], "direction": "company to staff", "letter_dated": "2025-08-26", "published_on_edgar": "2026-01-22", "reviewing": "Repligen Corporation Form 10-K for the fiscal year ended December 31, 2024 Filed March 14, 2025 File No. 000-14656 Dear Mr. Newberry and Mr. Atallah: This lette", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Goodwill and impairment", "Fair value", "Business combinations" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f172c7027fe71a25", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "REPLIGEN CORP", "cik": 730272, "ticker": "RGEN", "sic_desc": "Biological products", "size_tier": "large", "public_float": 6000000000.0, "form": "UPLOAD", "filed": "2026-01-22", "accession": "0000000000-25-008555", "filing_url": "https://www.sec.gov/Archives/edgar/data/730272/000000000025008555/0000000000-25-008555-index.htm", "headline": "SEC staff questioned REPLIGEN CORP's accounting for goodwill and impairment", "evidence": { "cited_sections": [ "Note 5 - Acquisitions 2024 Acquisitions, page 88" ], "direction": "staff to company", "letter_dated": "2025-08-14", "published_on_edgar": "2026-01-22", "reviewing": "Repligen Corporation Form 10-K for Fiscal Year Ended December 31, 2024 File No. 000-14656 Dear Jason K. Garland: We have limited our review of your filing to th", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Goodwill and impairment", "Fair value", "Business combinations" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "09d6714e66bf9336", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "REDWOOD TRUST INC", "cik": 930236, "ticker": "RWT", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 848457170.0, "form": "CORRESP", "filed": "2026-01-22", "accession": "0001104659-25-074760", "filing_url": "https://www.sec.gov/Archives/edgar/data/930236/000110465925074760/0001104659-25-074760-index.htm", "headline": "REDWOOD TRUST INC responded to SEC staff comments on crypto assets", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-08-06", "published_on_edgar": "2026-01-22", "reviewing": "Redwood Trust, Inc. Response to Comments on: Form 10-K for the Year Ended December 31, 2024 File No. 001-13759 Dear Messrs. Demarest and Esquivel, On behalf of ", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Crypto assets" ], "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." }, "quote": "We note your disclosure on page 37 that you have incorporated blockchain technology into securitization transactions. Please clarify which blockchain you use and how the blockchain is used in the securitization process. Describe how you access the blockchain and the functions you have under this access. Redwood respectfully advises the Staff that Redwood engages LiquidFi, Inc. (\u201cLiquidFi\u201d), a corporation in which\u2026", "prior_accession": "", "prior_url": "" }, { "id": "cba69fa6e6edd838", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "REDWOOD TRUST INC", "cik": 930236, "ticker": "RWT", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 848457170.0, "form": "CORRESP", "filed": "2026-01-22", "accession": "0001104659-25-087092", "filing_url": "https://www.sec.gov/Archives/edgar/data/930236/000110465925087092/0001104659-25-087092-index.htm", "headline": "REDWOOD TRUST INC responded to SEC staff comments on crypto assets", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-03", "published_on_edgar": "2026-01-22", "reviewing": "Redwood Trust, Inc. Response to Comments on: Form 10-K for the Year Ended December 31, 2024 File No. 001-13759 Dear Messrs. Demarest and Esquivel, On behalf of ", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Crypto assets" ], "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." }, "quote": "We note from your response to comment 1 that you hold a minority interest in LiquidFi, Inc. Please clarify both the amount and percentage of your investment. Redwood holds a convertible debt investment with a principal balance of $810,000 that is convertible into equity securities amounting to approximately 13.5% of the fully-diluted capitalization of LiquidFi, Inc. (\u201cLiquidFi\u201d). 2. Your response to comment 1\u2026", "prior_accession": "", "prior_url": "" }, { "id": "49f2af9c97a7f04f", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "REDWOOD TRUST INC", "cik": 930236, "ticker": "RWT", "sic_desc": "Real estate investment trusts", "size_tier": "large", "public_float": 848457170.0, "form": "UPLOAD", "filed": "2026-01-22", "accession": "0000000000-25-009004", "filing_url": "https://www.sec.gov/Archives/edgar/data/930236/000000000025009004/0000000000-25-009004-index.htm", "headline": "SEC staff questioned REDWOOD TRUST INC's accounting for crypto assets", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-08-22", "published_on_edgar": "2026-01-22", "reviewing": "Redwood Trust, Inc. Form 10-K for the Year Ended December 31, 2024 Response dated August 6, 2025 File No. 001-13759 Dear Brooke E. Carillo: We have reviewed you", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Crypto assets" ], "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." }, "quote": "We note from your response to comment 1 that you hold a minority interest in LiquidFi, Inc. Please clarify both the amount and percentage of your investment. 2. Your response to comment 1 indicates that LiquidFi uses blockchain-based technology to provide end users with reporting of loan level payments of principal and interest on the underlying residential mortgages. We also note that LiquidFi's website references\u2026", "prior_accession": "", "prior_url": "" }, { "id": "bd3b3be084c2582d", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "PEDEVCO CORP", "cik": 1141197, "ticker": "PED", "sic_desc": "Mining", "size_tier": "small", "public_float": 23784416.0, "form": "CORRESP", "filed": "2026-01-22", "accession": "0001654954-25-009985", "filing_url": "https://www.sec.gov/Archives/edgar/data/1141197/000165495425009985/0001654954-25-009985-index.htm", "headline": "PEDEVCO CORP responded to SEC staff comments on income taxes", "evidence": { "cited_sections": [ "Note 4 - Restatement of Previously Issued Consolidated Financial Statements, page 95", "Note 14 - Income Taxes, page 108" ], "direction": "company to staff", "letter_dated": "2025-08-25", "published_on_edgar": "2026-01-22", "reviewing": "PEDEVCO Corp Form 10-K for the Fiscal Year ended December 31, 2024 Filed March 31, 2025 File No. 001-35922 Ladies and Gentlemen: Set forth below are the respons", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Income taxes", "Leases", "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." }, "quote": "We note your disclosure indicating that on March 28, 2025, you concluded that an overstatement of depletion expense was material to your 2022 and 2023 financial statements and although it appears that you reached this conclusion subsequent to filing all three of your 2024 interim reports, you do not appear to have addressed the impact to those prior quarterly reports. We also note that your financial statements for\u2026", "prior_accession": "", "prior_url": "" }, { "id": "edad3d57c5ef0ddc", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "PEDEVCO CORP", "cik": 1141197, "ticker": "PED", "sic_desc": "Mining", "size_tier": "small", "public_float": 23784416.0, "form": "UPLOAD", "filed": "2026-01-22", "accession": "0000000000-25-008422", "filing_url": "https://www.sec.gov/Archives/edgar/data/1141197/000000000025008422/0000000000-25-008422-index.htm", "headline": "SEC staff questioned PEDEVCO CORP's accounting for income taxes", "evidence": { "cited_sections": [ "Item 1204(a) of Regulation S-K. Drilling Activity, page 21", "Note 4 - Restatement of Previously Issued Consolidated Financial Statements, page 95", "Note 14 - Income Taxes, page 108", "Item 1202(a)(6) of Regulation S-K. Proved Undeveloped Reserves, page 113" ], "direction": "staff to company", "letter_dated": "2025-08-12", "published_on_edgar": "2026-01-22", "reviewing": "Pedevco Corp Form 10-K for the Fiscal Year ended December 31, 2024 Filed March 31, 2025 File No. 001-35922 Dear Paul Pinkston: We have reviewed your filing and ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Income taxes", "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." }, "quote": "We note your disclosure indicating that on March 28, 2025, you concluded that an overstatement of depletion expense was material to your 2022 and 2023 financial statements and although it appears that you reached this conclusion subsequent to filing all three of your 2024 interim reports, you do not appear to have addressed the impact to those prior quarterly reports. We also note that your financial statements for\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b078704be463553a", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "LGI Homes, Inc.", "cik": 1580670, "ticker": "LGIH", "sic_desc": "Construction", "size_tier": "large", "public_float": 1200000000.0, "form": "CORRESP", "filed": "2026-01-22", "accession": "0001580670-25-000067", "filing_url": "https://www.sec.gov/Archives/edgar/data/1580670/000158067025000067/0001580670-25-000067-index.htm", "headline": "LGI Homes, Inc. responded to SEC staff comments on non-GAAP measures", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-05", "published_on_edgar": "2026-01-22", "reviewing": "LGI Homes, Inc. Form 10-K for the year ended December 31, 2024 Filed on February 26, 2025 Form 8-K filed on February 25, 2025 File No. 001-36126 Ladies and Gent", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Non-GAAP measures" ], "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." }, "quote": "We note that you present, net debt to capitalization of 41.2%. Please reconcile net debt to the appropriate GAAP figure. In addition, ensure that you present for each applicable period a ratio calculated using the most directly comparable GAAP measures. See Item 10(e)(1)(i)(A) and (B) of Regulation S-K and Question 102.10 of the Compliance and Disclosure Interpretations on Non-GAAP Financial Measures. Response We\u2026", "prior_accession": "", "prior_url": "" }, { "id": "f3a48396029f6bba", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "LGI Homes, Inc.", "cik": 1580670, "ticker": "LGIH", "sic_desc": "Construction", "size_tier": "large", "public_float": 1200000000.0, "form": "UPLOAD", "filed": "2026-01-22", "accession": "0000000000-25-009171", "filing_url": "https://www.sec.gov/Archives/edgar/data/1580670/000000000025009171/0000000000-25-009171-index.htm", "headline": "SEC staff questioned LGI Homes, Inc.'s accounting for non-GAAP measures", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-08-27", "published_on_edgar": "2026-01-22", "reviewing": "LGI Homes, Inc. Form 10-K for the year ended December 31, 2024 Filed on February 26, 2025 Form 8-K filed on February 25, 2025 File No. 001-36126 Dear Charles Me", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures" ], "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." }, "quote": "We note that you present, net debt to capitalization of 41.2%. Please reconcile net debt to the appropriate GAAP figure. In addition, ensure that you present for each applicable period a ratio calculated using the most directly comparable GAAP measures. See Item 10(e)(1)(i)(A) and (B) of Regulation S-K and Question 102.10 of the Compliance and Disclosure Interpretations on Non-GAAP Financial Measures. Full Year 2025\u2026", "prior_accession": "", "prior_url": "" }, { "id": "002ce2f391b80425", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "IRADIMED CORP", "cik": 1325618, "ticker": "IRMD", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 480857846.0, "form": "CORRESP", "filed": "2026-01-22", "accession": "0001558370-25-011852", "filing_url": "https://www.sec.gov/Archives/edgar/data/1325618/000155837025011852/0001558370-25-011852-index.htm", "headline": "IRADIMED CORP responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-03", "published_on_edgar": "2026-01-22", "reviewing": "Iradimed Corporation Form 10-K for the Period Ended December 31, 2024 File No. 001-36534 Ladies and Gentlemen: Iradimed Corporation (the \u201cCompany\u201d) is respondin", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Revenue recognition" ], "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." }, "quote": "We note that the Section 906 certifications required by Rule 13-a14(b) of the Exchange Act have been omitted from your Form 10-K. Please file an amended Form10-K in its entirety and include the certifications as Exhibits as required by Item 601of Regulation S-K.\u201d Response: The Company respectfully acknowledges the Staff\u2019s comment and advises the Staff that the Company has filed corrected certifications as Exhibit\u2026", "prior_accession": "", "prior_url": "" }, { "id": "64404a2c716c5298", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "IRADIMED CORP", "cik": 1325618, "ticker": "IRMD", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 480857846.0, "form": "UPLOAD", "filed": "2026-01-22", "accession": "0000000000-25-008843", "filing_url": "https://www.sec.gov/Archives/edgar/data/1325618/000000000025008843/0000000000-25-008843-index.htm", "headline": "SEC staff questioned IRADIMED CORP's accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-08-20", "published_on_edgar": "2026-01-22", "reviewing": "IRADIMED CORP Form 10-K for the Year Ended December 31, 2024 File No. 001-36534 Dear John Glenn: We have reviewed your filing and have the following comments. P", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A" ], "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." }, "quote": "We note that the Section 906 certifications required by Rule 13-a14(b) of the Exchange Act have been omitted from your Form 10-K. Please file an amended Form 10-K in its entirety and include the certifications as Exhibits as required by Item 601 of Regulation S-K. Warranty, page F-12 2. Given the materiality of your extended warranty products to your earnings and total liabilities, it is not clear why the tabular\u2026", "prior_accession": "", "prior_url": "" }, { "id": "68102303aa464148", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Equillium, Inc.", "cik": 1746466, "ticker": "EQ", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 15400000.0, "form": "CORRESP", "filed": "2026-01-22", "accession": "0001193125-25-200866", "filing_url": "https://www.sec.gov/Archives/edgar/data/1746466/000119312525200866/0001193125-25-200866-index.htm", "headline": "Equillium, Inc. responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-11", "published_on_edgar": "2026-01-22", "reviewing": "Equillium, Inc. Form 10-K for the Year Ended December 31, 2024 File No. 001-38692 Dear Christine Torney and Kevin Vaughn: We are writing in response to the comm", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A" ], "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." }, "quote": "We note from your disclosures in the Notes to Consolidated Financial Statement that you are able to separately classify accrued expenses for Biocon clinical development related to ulcerative colitis study. We also note from disclosures in the Comparison of the Years Ended December 31, 2024 and 2023 in Results of Operations that you are able to distinguish preclinical and clinical research and development expenses.\u2026", "prior_accession": "", "prior_url": "" }, { "id": "9cc7cf8999e2c834", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Equillium, Inc.", "cik": 1746466, "ticker": "EQ", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 15400000.0, "form": "UPLOAD", "filed": "2026-01-22", "accession": "0000000000-25-009692", "filing_url": "https://www.sec.gov/Archives/edgar/data/1746466/000000000025009692/0000000000-25-009692-index.htm", "headline": "SEC staff questioned Equillium, Inc.'s accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-08", "published_on_edgar": "2026-01-22", "reviewing": "Equillium, Inc. Form 10-K for the Year Ended December 31, 2024 File No. 001-38692 Dear Bruce Steel: We have limited our review of your filing to the financial s", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A" ], "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." }, "quote": "We note from your disclosures in the Notes to Consolidated Financial Statement that you are able to separately classify accrued expenses for Biocon clinical development related to ulcerative colitis study. We also note from disclosures in the Comparison of the Years Ended December 31, 2024 and 2023 in Results of Operations that you are able to distinguish preclinical and clinical research and development expenses.\u2026", "prior_accession": "", "prior_url": "" }, { "id": "ed9a638006f61911", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "DEERE & CO", "cik": 315189, "ticker": "DE", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 124313866554.0, "form": "8-K", "filed": "2026-01-22", "accession": "0001104659-26-005771", "filing_url": "https://www.sec.gov/Archives/edgar/data/315189/000110465926005771/0001104659-26-005771-index.htm", "headline": "DEERE & CO's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "be88475952fd56fb", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Chefs' Warehouse, Inc.", "cik": 1517175, "ticker": "CHEF", "sic_desc": "Wholesale trade", "size_tier": "large", "public_float": 2256669269.0, "form": "CORRESP", "filed": "2026-01-22", "accession": "0000947871-25-000843", "filing_url": "https://www.sec.gov/Archives/edgar/data/1517175/000094787125000843/0000947871-25-000843-index.htm", "headline": "Chefs' Warehouse, Inc. responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [ "Note 13 - Segment Information, page 71" ], "direction": "company to staff", "letter_dated": "2025-09-04", "published_on_edgar": "2026-01-22", "reviewing": "The Chefs\u2019 Warehouse, Inc. Form 10-K for the Fiscal Year Ended December 27, 2024 Filed February 25, 2025 File No. 001-35249 Dear Mr. Friedman and Mr. Shenk: On ", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Inventory", "Segment reporting", "Income taxes" ], "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." }, "quote": "We note your disclosure quantifying percentage changes in metrics, such as \u201corganic case count increased approximately 4.6% in our specialty category\u201d and \u201cspecialty unique customers and placements increased 6.6% and 11.6%.\u201d Providing these percentages without the underlying metrics does not provide sufficient context as to the significance of these factors on changes in your results. Please revise to quantify, in\u2026", "prior_accession": "", "prior_url": "" }, { "id": "ca8f3d9dc1f506a5", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Chefs' Warehouse, Inc.", "cik": 1517175, "ticker": "CHEF", "sic_desc": "Wholesale trade", "size_tier": "large", "public_float": 2256669269.0, "form": "UPLOAD", "filed": "2026-01-22", "accession": "0000000000-25-009130", "filing_url": "https://www.sec.gov/Archives/edgar/data/1517175/000000000025009130/0000000000-25-009130-index.htm", "headline": "SEC staff questioned Chefs' Warehouse, Inc.'s accounting for MD&A", "evidence": { "cited_sections": [ "Note 13 - Segment Information, page 71" ], "direction": "staff to company", "letter_dated": "2025-08-26", "published_on_edgar": "2026-01-22", "reviewing": "The Chefs\u2019 Warehouse, Inc. Form 10-K for Fiscal Year Ended December 27, 2024 File No. 001-35249 Dear James Leddy: We have reviewed your filing and have the foll", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Segment reporting", "Income taxes" ], "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." }, "quote": "We note your disclosure quantifying percentage changes in metrics, such as \"organic case count increased approximately 4.6% in our specialty category\" and \"specialty unique customers and placements increased 6.6% and 11.6%.\" Providing these percentages without the underlying metrics does not provide sufficient context as to the significance of these factors on changes in your results. Please revise to quantify, in\u2026", "prior_accession": "", "prior_url": "" }, { "id": "6642ee401b89563d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "CALERES INC", "cik": 14707, "ticker": "CAL", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1174400000.0, "form": "8-K", "filed": "2026-01-22", "accession": "0000014707-26-000006", "filing_url": "https://www.sec.gov/Archives/edgar/data/14707/000001470726000006/0000014707-26-000006-index.htm", "headline": "CALERES INC's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "c4d62af964e2546b", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Workhorse Group Inc.", "cik": 1425287, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 32087790.0, "form": "8-K", "filed": "2026-01-21", "accession": "0001628280-26-002903", "filing_url": "https://www.sec.gov/Archives/edgar/data/1425287/000162828026002903/0001628280-26-002903-index.htm", "headline": "Workhorse Group Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Carr, Riggs & Ingram, LLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed.", "predecessor_auditor_as_filed": "Carr, Riggs & Ingram, L.L.C" }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "fc2a7186d208dfe3", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Waldencast plc", "cik": 1840199, "ticker": "WALD", "sic_desc": "Cosmetics and toiletries", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-01-21", "accession": "0000000000-25-007064", "filing_url": "https://www.sec.gov/Archives/edgar/data/1840199/000000000025007064/0000000000-25-007064-index.htm", "headline": "SEC staff questioned Waldencast plc's accounting for goodwill and impairment", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-07-03", "published_on_edgar": "2026-01-21", "reviewing": "Waldencast plc Form 20-F for Fiscal Year Ended December 31, 2024 File No. 001-40207 Dear Michel Brousset: We have reviewed your filing and have the following co", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Goodwill and impairment", "Fair value" ], "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." }, "quote": "We note that you performed an annual goodwill impairment test on October 1, 2024 and recognized a goodwill impairment charge of $5.0 million. Given the significance of your goodwill balance and that your market capitalization continues to be significantly less than your total equity, please expand your disclosures to provide additional insight as to how you determined the amount of the impairment charge to record as\u2026", "prior_accession": "", "prior_url": "" }, { "id": "7d8ccc4c5cf558c8", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "UNIVERSAL CORP /VA/", "cik": 102037, "ticker": "UVV", "sic_desc": "Wholesale trade", "size_tier": "large", "public_float": 1400000000.0, "form": "8-K", "filed": "2026-01-21", "accession": "0001193125-26-018019", "filing_url": "https://www.sec.gov/Archives/edgar/data/102037/000119312526018019/0001193125-26-018019-index.htm", "headline": "UNIVERSAL CORP /VA/'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "eac3529d7af79be1", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "TherapeuticsMD, Inc.", "cik": 25743, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 13408634.0, "form": "8-K", "filed": "2026-01-21", "accession": "0001213900-26-005779", "filing_url": "https://www.sec.gov/Archives/edgar/data/25743/000121390026005779/0001213900-26-005779-index.htm", "headline": "TherapeuticsMD, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0d9a28582ac5766e", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Terra Innovatum Global N.V.", "cik": 2067627, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-01-21", "accession": "0001213900-26-006262", "filing_url": "https://www.sec.gov/Archives/edgar/data/2067627/000121390026006262/0001213900-26-006262-index.htm", "headline": "Terra Innovatum Global N.V. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "MaloneBailey, LLP", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8b6beaadc7d725ae", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Simply Good Foods Co", "cik": 1702744, "ticker": "SMPL", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 3500000000.0, "form": "8-K", "filed": "2026-01-21", "accession": "0001104659-26-005379", "filing_url": "https://www.sec.gov/Archives/edgar/data/1702744/000110465926005379/0001104659-26-005379-index.htm", "headline": "Simply Good Foods Co's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": 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"item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Carr, Riggs & Ingram, LLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d929ff9e51b68414", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Orion Bliss Corp.", "cik": 1854183, "ticker": "ORIB", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-01-21", "accession": "0001683168-26-000443", "filing_url": "https://www.sec.gov/Archives/edgar/data/1854183/000168316826000443/0001683168-26-000443-index.htm", "headline": "Orion Bliss Corp.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f3fb498d9ed1bcdc", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Korth Direct Mortgage Inc.", "cik": 1695963, "ticker": "", "sic_desc": "Finance, insurance and real estate", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-01-21", "accession": "0001214659-26-000675", "filing_url": "https://www.sec.gov/Archives/edgar/data/1695963/000121465926000675/0001214659-26-000675-index.htm", "headline": "Korth Direct Mortgage Inc. reported a change in its independent accounting firm", "evidence": { "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Carr, Riggs & Ingram, LLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed.", "predecessor_auditor_as_filed": "Carr, Riggs, & Ingram, LLC" }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "209abbb8da5bd5e8", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Everus Construction Group, Inc.", "cik": 2015845, "ticker": "", "sic_desc": "Construction", "size_tier": "large", "public_float": 2520000000.0, "form": "8-K", "filed": "2026-01-21", "accession": "0002015845-26-000003", "filing_url": "https://www.sec.gov/Archives/edgar/data/2015845/000201584526000003/0002015845-26-000003-index.htm", "headline": "Everus Construction Group, Inc. dismissed Deloitte and engaged KPMG", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Deloitte", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "KPMG", "successor_tier": "big_four", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "f70d08e3af78ee72", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Cornerstone Building Brands, Inc.", "cik": 883902, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-01-21", "accession": "0001104659-26-005380", "filing_url": "https://www.sec.gov/Archives/edgar/data/883902/000110465926005380/0001104659-26-005380-index.htm", "headline": "Cornerstone Building Brands, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "5e4bf63fc0434226", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "ANFIELD ENERGY INC.", "cik": 1519469, "ticker": "AEC", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-01-21", "accession": "0000000000-25-005248", "filing_url": "https://www.sec.gov/Archives/edgar/data/1519469/000000000025005248/0000000000-25-005248-index.htm", "headline": "SEC staff questioned ANFIELD ENERGY INC.'s accounting for going concern", "evidence": { "cited_sections": [ "Item 3. Key Information B. Capitalization and Indebtedness, page 5", "Item 4. Information on the Company B. Business Overview, page 16", "Item 4.B of Form 20-F. General Development of the Business, page 16", "Item 1303(a)(1) of Regulation S-K. 7. We note your disclosure on, page 10" ], "direction": "staff to company", "letter_dated": "2025-05-16", "published_on_edgar": "2026-01-21", "reviewing": "ANFIELD ENERGY INC. Draft Registration Statement on Form 20-F Submitted April 22, 2025 CIK 0001519469 Dear Corey Dias: We have reviewed your draft registration ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Going concern", "Goodwill and impairment", "Fair value" ], "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." }, "quote": "Please revise to describe whether your indebtedness is guaranteed or unguaranteed, secured or unsecured. In addition, indebtedness also includes indirect and contingent indebtedness. Refer to Item 3.B. of Form 20-F. D. Risk Factors There is substantial doubt regarding our ability to continue as a going concern, page 6 We note your disclosure that management has initiated a strict cost control program to effectively\u2026", "prior_accession": "", "prior_url": "" }, { "id": "263a5d49723fbbe2", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "ANFIELD ENERGY INC.", "cik": 1519469, "ticker": "AEC", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-01-21", "accession": "0000000000-25-006126", "filing_url": "https://www.sec.gov/Archives/edgar/data/1519469/000000000025006126/0000000000-25-006126-index.htm", "headline": "SEC staff questioned ANFIELD ENERGY INC.'s accounting for goodwill and impairment", "evidence": { "cited_sections": [ "Item 3. Key Information B. Capitalization and Indebtedness, page 5", "Item 5. Operating and Financing Review and Prospects, page 53" ], "direction": "staff to company", "letter_dated": "2025-06-10", "published_on_edgar": "2026-01-21", "reviewing": "Anfield Energy Inc. Amendment No. 1 to Draft Registration Statement on Form 20-F Submitted May 28, 2025 CIK 0001519469 Dear Corey Dias: We have reviewed your am", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Goodwill and impairment" ], "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." }, "quote": "We note you updated the statements of financial position to March 31, 2025. Please also update disclosure for capitalization and indebtedness to March 31, 2025. Refer to Item 3.B of Form 20-F. Item 4. Information on the Company B. Business Overview General Development of the Business, page 16 2. We note your response to prior comment 4 states that in the next twelve months you aim to commence clean-up work at the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "42eda5bdef2f4be2", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "ANFIELD ENERGY INC.", "cik": 1519469, "ticker": "AEC", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-01-21", "accession": "0000000000-25-006756", "filing_url": "https://www.sec.gov/Archives/edgar/data/1519469/000000000025006756/0000000000-25-006756-index.htm", "headline": "SEC staff questioned ANFIELD ENERGY INC.'s accounting for fair value", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-06-26", "published_on_edgar": "2026-01-21", "reviewing": "Anfield Energy Inc. Amendment No. 2 to Draft Registration Statement on Form 20-F Submitted June 20, 2025 CIK 0001519469 Dear Corey Dias: We have reviewed your a", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Fair value" ], "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." }, "quote": "We note your revised resource tables include the commodity price assumption for uranium in Table 2 and the commodity price assumption for vanadium in Table 3. Considering that your cut-off grade equation includes a revenue component for uranium and a revenue component for vanadium, please revise the footnotes to Table 2 to include the commodity price assumption for uranium and the commodity price assumption for\u2026", "prior_accession": "", "prior_url": "" }, { "id": "14e6067f412f9d13", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "ANFIELD ENERGY INC.", "cik": 1519469, "ticker": "AEC", "sic_desc": "Mining", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-01-21", "accession": "0000000000-25-007443", "filing_url": "https://www.sec.gov/Archives/edgar/data/1519469/000000000025007443/0000000000-25-007443-index.htm", "headline": "SEC staff questioned ANFIELD ENERGY INC.'s accounting for fair value", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-07-15", "published_on_edgar": "2026-01-21", "reviewing": "Anfield Energy Inc. Amendment No. 3 to Draft Registration Statement on Form 20-F Submitted June 30, 2025 CIK No. 0001519469 Dear Corey Dias: We have reviewed yo", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Fair value" ], "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." }, "quote": "We note your revised disclosure states the recoverable amount is categorized as level 3 in the fair value hierarchy. You also disclose the key assumptions used to determine the replacement cost included the inflation rates used to bring certain costs related to the construction to equivalent levels as well as the type of equipment required to make the assets comparable. Please further explain the \u201ctype of equipment\u2026", "prior_accession": "", "prior_url": "" }, { "id": "68fbca81bd3bfbed", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "cbdMD, Inc.", "cik": 1644903, "ticker": "YCBD", "sic_desc": "Cosmetics and toiletries", "size_tier": "small", "public_float": 2832040.0, "form": "10-K/A", "filed": "2026-01-20", "accession": "0001437749-26-001542", "filing_url": "https://www.sec.gov/Archives/edgar/data/1644903/000143774926001542/0001437749-26-001542-index.htm", "headline": "cbdMD, Inc. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "filing body", "prior_filed": "2025-12-19", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "If the identified risk poses an actual or potential conflict with management, our independent directors may conduct the assessment. Presently, the primary risks affecting us are: (i) our ability to continue as a going concern, (ii) increasing our customer base, (iii) diversifying our sales, and (iv) improving profitability. 4 Board Committees The board of directors has a standing Audit Committee and a standing Compensation, Corporate Governance and Nominating Committee. Each committee has a written charter. The charters are available on our website at www.cbdmd.com. All committee members are\u2026", "prior_accession": "0001437749-25-038435", "prior_url": "https://www.sec.gov/Archives/edgar/data/1644903/000143774925038435/ycbd20250930_10k.htm" }, { "id": "0a4233e11555b5b8", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Versus Systems Inc.", "cik": 1701963, "ticker": "VS", "sic_desc": "Services", "size_tier": "small", "public_float": 4100000.0, "form": "8-K", "filed": "2026-01-20", "accession": "0001213900-26-005292", "filing_url": "https://www.sec.gov/Archives/edgar/data/1701963/000121390026005292/0001213900-26-005292-index.htm", "headline": "Versus Systems Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d943974566e810c1", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Trio Petroleum Corp", "cik": 1898766, "ticker": "TPET", "sic_desc": "Mining", "size_tier": "small", "public_float": 13754899.0, "form": "10-K", "filed": "2026-01-20", "accession": "0001493152-26-002848", "filing_url": "https://www.sec.gov/Archives/edgar/data/1898766/000149315226002848/0001493152-26-002848-index.htm", "headline": "Trio Petroleum Corp disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant", "evidence": { "blank_check": false, "caveat": "The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.", "comparable": false, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "not comparable", "located_in": "going-concern note", "prior_filed": "2025-04-15", "prior_form": "10-K/A", "prior_state": null, "prior_state_label": null, "registrant_changed_from": "Trio Petroleum Corp.", "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." }, "quote": "\u2026 of approximately $4,650,000 under an \u201cat-the-market\u201d agreement entered into in September 2024 \u25cf Gross proceeds of $606,000 from a private placement of convertible debt financing in April 2025 \u25cf Gross proceeds of $1,020,000 from a private placement of convertible debt financing in August 2025 Despite these financings, our recurring losses, accumulated deficit, and working capital deficit raise substantial doubt about our ability to continue as a going concern. Our current revenue levels are insufficient to cover operating costs, and we remain dependent on external financing to sustain\u2026", "prior_accession": "0001641172-25-004910", "prior_url": "https://www.sec.gov/Archives/edgar/data/1898766/000164117225004910/form10-ka.htm" }, { "id": "35f51bdb7544a2f6", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Sensus Healthcare, Inc.", "cik": 1494891, "ticker": "", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 79995039.0, "form": "8-K", "filed": "2026-01-20", "accession": "0001753926-26-000147", "filing_url": "https://www.sec.gov/Archives/edgar/data/1494891/000175392626000147/0001753926-26-000147-index.htm", "headline": "Sensus Healthcare, Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Carr, Riggs & Ingram, LLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "de8c76b577b1019b", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "SCIENTIFIC INDUSTRIES INC", "cik": 87802, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 5009326.0, "form": "8-K", "filed": "2026-01-20", "accession": "0001654954-26-000476", "filing_url": "https://www.sec.gov/Archives/edgar/data/87802/000165495426000476/0001654954-26-000476-index.htm", "headline": "SCIENTIFIC INDUSTRIES INC reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Carr, Riggs & Ingram, LLC", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9f90d98c7d871954", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "OLENOX INDUSTRIES INC.", "cik": 1023994, "ticker": "", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 7781458.0, "form": "8-K", "filed": "2026-01-20", "accession": "0001213900-26-005742", "filing_url": "https://www.sec.gov/Archives/edgar/data/1023994/000121390026005742/0001213900-26-005742-index.htm", "headline": "SAFE & GREEN HOLDINGS CORP. reported a change in its independent accounting firm", "evidence": { "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed.", "formerly": "SAFE & GREEN HOLDINGS CORP." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9d9ff191e17cebe9", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "RICHTECH ROBOTICS INC.", "cik": 1963685, "ticker": "RR", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-01-20", "accession": "0001213900-26-005343", "filing_url": "https://www.sec.gov/Archives/edgar/data/1963685/000121390026005343/0001213900-26-005343-index.htm", "headline": "RICHTECH ROBOTICS INC. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2025-03-04", "prior_form": "10-K/A", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "The material weakness did not result in any material misstatement of the Company\u2019s consolidated financial statements for the periods presented; however, it created a reasonable possibility that a material misstatement would not be prevented or detected on a timely basis. Management has developed and is implementing a remediation plan to address the identified material weakness. Key elements of the remediation plan include enhancing control design, strengthening review and approval procedures, implementing\u2026", "prior_accession": "0001213900-25-019499", "prior_url": "https://www.sec.gov/Archives/edgar/data/1963685/000121390025019499/ea0232237-10ka2_richtech.htm" }, { "id": "592c06f4b1b818be", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "RICHTECH ROBOTICS INC.", "cik": 1963685, "ticker": "RR", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-01-20", "accession": "0001213900-26-005343", "filing_url": "https://www.sec.gov/Archives/edgar/data/1963685/000121390026005343/0001213900-26-005343-index.htm", "headline": "RICHTECH ROBOTICS INC. changed its revenue recognition disclosure", "evidence": { "new_language": [ "Robotic products are typically considered distinct performance obligations as customers can benefit from the product on its own.", "Maintenance and technical support services, which may include scheduled inspections, repairs, remote troubleshooting, and spare parts provisions, are generally considered distinct performance obligations when they are separately priced, optional, and can be performed by another vendor." ], "prior_filed": "2025-03-04", "prior_form": "10-K/A", "similarity": 0.208, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Robotic products are typically considered distinct performance obligations as customers can benefit from the product on its own.", "prior_accession": "0001213900-25-019499", "prior_url": "https://www.sec.gov/Archives/edgar/data/1963685/000121390025019499/ea0232237-10ka2_richtech.htm" }, { "id": "30751f29389e3b1d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "PAYCHEX INC", "cik": 723531, "ticker": "PAYX", "sic_desc": "Services", "size_tier": "mega", "public_float": 47079392331.0, "form": "8-K", "filed": "2026-01-20", "accession": "0001193125-26-016044", "filing_url": "https://www.sec.gov/Archives/edgar/data/723531/000119312526016044/0001193125-26-016044-index.htm", "headline": "PAYCHEX INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "74a228e7362e4e3c", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Ondas Inc.", "cik": 1646188, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 392000000.0, "form": "8-K", "filed": "2026-01-20", "accession": "0001213900-26-005424", "filing_url": "https://www.sec.gov/Archives/edgar/data/1646188/000121390026005424/0001213900-26-005424-index.htm", "headline": "Ondas Inc. dismissed its auditor and engaged BDO", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "BDO", "successor_tier": "national", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d5be6eccfaf3773f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "MODIV INDUSTRIAL, INC.", "cik": 1645873, "ticker": "MDV", "sic_desc": "Real estate investment trusts", "size_tier": "mid", "public_float": 142900000.0, "form": "8-K", "filed": "2026-01-20", "accession": "0001140361-26-001557", "filing_url": "https://www.sec.gov/Archives/edgar/data/1645873/000114036126001557/0001140361-26-001557-index.htm", "headline": "MODIV INDUSTRIAL, INC.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "cda02f2ba03cbda6", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, 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false, "routine": false, "company": "Yubo International Biotech Ltd", "cik": 895464, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 43391123.0, "form": "8-K", "filed": "2026-01-16", "accession": "0001640334-26-000105", "filing_url": "https://www.sec.gov/Archives/edgar/data/895464/000164033426000105/0001640334-26-000105-index.htm", "headline": "Yubo International Biotech Ltd's auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "HCL, PLLC", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a520408bd045e8fc", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Quanex Building Products CORP", "cik": 1423221, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1087271665.0, "form": "8-K", "filed": "2026-01-16", "accession": "0001104659-26-004552", "filing_url": "https://www.sec.gov/Archives/edgar/data/1423221/000110465926004552/0001104659-26-004552-index.htm", "headline": "Quanex Building Products CORP reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "68348898bb50dac6", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Qnity Electronics, Inc.", "cik": 2058873, "ticker": "Q", "sic_desc": "Semiconductors", "size_tier": "mega", "public_float": 20000000000.0, "form": "8-K", "filed": "2026-01-16", "accession": "0002058873-26-000002", "filing_url": "https://www.sec.gov/Archives/edgar/data/2058873/000205887326000002/0002058873-26-000002-index.htm", "headline": "Qnity Electronics, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a3e2d18c8b129866", "signal_type": "officer_departure", "label": "Finance chief 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"5a9c6fcba60cc960", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Intercure Ltd.", "cik": 1857030, "ticker": "INCR", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "CORRESP", "filed": "2026-01-16", "accession": "0001641172-25-022533", "filing_url": "https://www.sec.gov/Archives/edgar/data/1857030/000164117225022533/0001641172-25-022533-index.htm", "headline": "Intercure Ltd. responded to SEC staff comments on non-GAAP measures", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-08-07", "published_on_edgar": "2026-01-16", "reviewing": "InterCure Ltd. (the \u201cCompany\u201d) Form 20-F for the Fiscal Year Ended December 31, 2024 File No. 001-40614 Dear Mr. Wyman and Ms. Connell: We hereby provide the fo", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Non-GAAP measures", "Fair value", "Inventory", "Goodwill and impairment", "MD&A" ], "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." }, "quote": "We note your use of Adjusted EBITDA, which represents EBITDA adjusted for changes in the fair value of inventory, share-based payment expense, impairment losses (and gains) on financial assets, and other expenses (or income). Please quantify the components of the adjustment for \u201cother expenses, net\u201d and explain your consideration of Item 10(e) of Regulation S-K in excluding these amounts from your Non-IFRS measure.\u2026", "prior_accession": "", "prior_url": "" }, { "id": "eda93b33c994534e", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Intercure Ltd.", "cik": 1857030, "ticker": "INCR", "sic_desc": "Pharmaceutical preparations", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-01-16", "accession": "0000000000-25-007426", "filing_url": "https://www.sec.gov/Archives/edgar/data/1857030/000000000025007426/0000000000-25-007426-index.htm", "headline": "SEC staff questioned Intercure Ltd.'s accounting for non-GAAP measures", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-07-15", "published_on_edgar": "2026-01-16", "reviewing": "Intercure Ltd. Form 20-F for the Fiscal Year Ended December 31, 2024 Filed May 1, 2025 File No. 001-40614 Dear Amos Cohen: We have limited our review of your fi", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures", "Fair value", "Inventory", "Goodwill and impairment", "MD&A" ], "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." }, "quote": "We note your use of Adjusted EBITDA, which represents EBITDA adjusted for changes in the fair value of inventory, share-based payment expense, impairment losses (and gains) on financial assets, and other expenses (or income). Please quantify the components of the adjustment for \"other expenses, net\" and explain your consideration of Item 10(e) of Regulation S-K in excluding these amounts from your Non-IFRS measure.\u2026", "prior_accession": "", "prior_url": "" }, { "id": "03ddb1ac064ef4f0", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "GULF ISLAND FABRICATION INC", "cik": 1031623, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 67717000.0, "form": "8-K", "filed": "2026-01-16", "accession": "0001140361-26-001488", "filing_url": "https://www.sec.gov/Archives/edgar/data/1031623/000114036126001488/0001140361-26-001488-index.htm", "headline": "GULF ISLAND FABRICATION INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9bead83b9f2644c9", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "FutureTech II Acquisition Corp.", "cik": 1889450, "ticker": "", "sic_desc": "Biological products", "size_tier": "small", "public_float": 32588000.0, "form": "8-K", "filed": "2026-01-16", "accession": "0001493152-26-002585", "filing_url": "https://www.sec.gov/Archives/edgar/data/1889450/000149315226002585/0001493152-26-002585-index.htm", "headline": "FutureTech II Acquisition Corp. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's 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This was addressed\u2026", "prior_accession": "", "prior_url": "" }, { "id": "53d0d4e8146e9deb", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "CDT Environmental Technology Investment Holdings Ltd", "cik": 1793895, "ticker": "CDTG", "sic_desc": "Transportation and utilities", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-01-16", "accession": "0000000000-25-007977", "filing_url": "https://www.sec.gov/Archives/edgar/data/1793895/000000000025007977/0000000000-25-007977-index.htm", "headline": "SEC staff questioned CDT Environmental Technology Investment Holdings Ltd's accounting for revenue recognition", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-07-30", "published_on_edgar": "2026-01-16", "reviewing": "CDT Environmental Technology Investment Holdings Limited Form 20-F for the Fiscal Year ended December 31, 2024 Filed May 15, 2025 File No. 001-42007 Dear Yunwu ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Revenue recognition" ], "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." }, "quote": "We note that the audit report on page F-2 indicates the audits were conducted in accordance with the standards of the PCAOB though also in accordance with auditing standards generally accepted in the United States of America. Please discuss this language with Enrome LLP, as the reference to auditing standards generally accepted in the United States of America is no longer appropriate or necessary. This was addressed\u2026", "prior_accession": "", "prior_url": "" }, { "id": "f7bb7b7757d52f97", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Borealis Foods Inc.", "cik": 1852973, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 41900000.0, "form": "8-K", "filed": "2026-01-16", "accession": "0001213900-26-005154", "filing_url": "https://www.sec.gov/Archives/edgar/data/1852973/000121390026005154/0001213900-26-005154-index.htm", "headline": "Borealis Foods Inc. reported a change in its independent accounting firm", "evidence": { "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "fe0269520b7d8cb3", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "AMERICAN SHARED HOSPITAL SERVICES", "cik": 744825, "ticker": "AMS", "sic_desc": "Services", "size_tier": "small", "public_float": 15497000.0, "form": "10-Q/A", "filed": "2026-01-16", "accession": "0001437749-26-001452", "filing_url": "https://www.sec.gov/Archives/edgar/data/744825/000143774926001452/0001437749-26-001452-index.htm", "headline": "AMERICAN SHARED HOSPITAL SERVICES disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "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": "2025-11-14", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "(ii) state in the footnotes to the Restated Financial Statements that the Company is not in compliance with the Credit Agreements as of September 30, 2025 (correcting a statement to the contrary made in the footnotes to the Previous Financial Statements); (iii) make certain disclosures in the Restated Financial Statements and the footnotes about the Company\u2019s ability to continue as a going concern, and (iv) make related disclosures throughout this Amended 10-Q. Going-Concern Consideration As long as the Company remains in default under the Credit Agreements, Fifth Third and DFC could\u2026", "prior_accession": "0001437749-25-035088", "prior_url": "https://www.sec.gov/Archives/edgar/data/744825/000143774925035088/asha20250930_10q.htm" }, { "id": "23816f19e4c988f4", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "111, Inc.", "cik": 1738906, "ticker": "YI", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-01-16", "accession": "0000000000-25-007788", "filing_url": "https://www.sec.gov/Archives/edgar/data/1738906/000000000025007788/0000000000-25-007788-index.htm", "headline": "SEC staff questioned 111, Inc.'s accounting for segment reporting", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-07-24", "published_on_edgar": "2026-01-16", "reviewing": "111, Inc. Form 20-F for Fiscal Year Ended December 31, 2024 File No. 001-38639 Dear Junling Liu: We have reviewed your filing and have the following comment(s).", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Segment reporting" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ec0b6f6f614fe2ee", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "111, Inc.", "cik": 1738906, "ticker": "YI", "sic_desc": "Retail trade", "size_tier": "", "public_float": 0.0, "form": "UPLOAD", "filed": "2026-01-16", "accession": "0000000000-25-008376", "filing_url": "https://www.sec.gov/Archives/edgar/data/1738906/000000000025008376/0000000000-25-008376-index.htm", "headline": "SEC staff questioned 111, Inc.'s accounting for segment reporting", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-08-11", "published_on_edgar": "2026-01-16", "reviewing": "111, Inc. Form 20-F for Fiscal Year Ended December 31, 2024 Response dated August 6, 2025 File No. 001-38639 Dear Junling Liu: We have reviewed your August 6, 2", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Segment reporting" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "308f1cbbab23614c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "XOMA Royalty Corp", "cik": 791908, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 167829001.0, "form": "8-K", "filed": "2026-01-15", "accession": "0001193125-26-014142", "filing_url": "https://www.sec.gov/Archives/edgar/data/791908/000119312526014142/0001193125-26-014142-index.htm", "headline": "XOMA Royalty Corp's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "9c5b8127445a20f5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "WEWARDS, INC.", "cik": 1616156, "ticker": "WEWA", "sic_desc": "Computer services", "size_tier": "small", "public_float": 12382600.0, "form": "NT 10-Q", "filed": "2026-01-15", "accession": "0001079973-26-000090", "filing_url": "https://www.sec.gov/Archives/edgar/data/1616156/000107997326000090/0001079973-26-000090-index.htm", "headline": "WEWARDS, INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant\u2019s Form 10-Q for the period ended November 30, 2025 could not be filed within the prescribed time period without unreasonable effort or expense because the review of the Registrant\u2019s financial statements for the period ended November 30, 2025 had not been completed prior to the close of business on January 14, 2026.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant\u2019s Form 10-Q for the period ended November 30, 2025 could not be filed within the prescribed time period without unreasonable effort or expense because the review of the Registrant\u2019s financial statements for the period ended November 30, 2025 had not been completed prior to the close of business on January 14, 2026.", "prior_accession": "", "prior_url": "" }, { "id": "0e05d0b061818bc8", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SunCoke Energy, Inc.", "cik": 1514705, "ticker": "SXC", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 817532827.0, "form": "8-K", "filed": "2026-01-15", "accession": "0001514705-26-000002", "filing_url": "https://www.sec.gov/Archives/edgar/data/1514705/000151470526000002/0001514705-26-000002-index.htm", "headline": "SunCoke Energy, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2f5b4cc5cf5e9496", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Stimcell Energetics Inc.", "cik": 1493712, "ticker": "STME", "sic_desc": "Medical instruments", "size_tier": "", "public_float": 0.0, "form": "NT 10-Q", "filed": "2026-01-15", "accession": "0001493712-26-000002", "filing_url": "https://www.sec.gov/Archives/edgar/data/1493712/000149371226000002/0001493712-26-000002-index.htm", "headline": "Stimcell Energetics Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Stimcell Energetics Inc. was unable to prepare the financial and business information necessary to file its Quarterly Report on Form 10-Q by the prescribed due date without unreasonable effort or expense. Stimcell Energetics Inc. expects to be able to file its Quarterly Report on Form 10-Q within 5 calendar days of the prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Stimcell Energetics Inc. was unable to prepare the financial and business information necessary to file its Quarterly Report on Form 10-Q by the prescribed due date without unreasonable effort or expense. Stimcell Energetics Inc. expects to be able to file its Quarterly Report on Form 10-Q within 5 calendar days of the prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "fecb6864be22996c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Norris Industries, Inc.", "cik": 1603793, "ticker": "NRIS", "sic_desc": "Mining", "size_tier": "small", "public_float": 2873432.0, "form": "NT 10-Q", "filed": "2026-01-15", "accession": "0001493152-26-002414", "filing_url": "https://www.sec.gov/Archives/edgar/data/1603793/000149315226002414/0001493152-26-002414-index.htm", "headline": "Norris Industries, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Norris Industries, Inc has determined that it is unable to file its Quarterly Report on Form 10Q for the quarter ended November 30, 2025 within the prescribed time period without unreasonable effort or expense. The Company requires additional time to complete its financial reporting close process, including the evaluation of the classification of its Series A convertible Preferred Stock.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "Norris Industries, Inc has determined that it is unable to file its Quarterly Report on Form 10Q for the quarter ended November 30, 2025 within the prescribed time period without unreasonable effort or expense. The Company requires additional time to complete its financial reporting close process, including the evaluation of the classification of its Series A convertible Preferred Stock.", "prior_accession": "", "prior_url": "" }, { "id": "dcb0baf9b6222da6", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Exousia Bio, Inc.", "cik": 1939937, "ticker": "LMMY", "sic_desc": "Services", "size_tier": "small", "public_float": 1289023.0, "form": "NT 10-Q", "filed": "2026-01-15", "accession": "0001683168-26-000345", "filing_url": "https://www.sec.gov/Archives/edgar/data/1939937/000168316826000345/0001683168-26-000345-index.htm", "headline": "LAMY told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 1, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The accountants could not complete the required financial statements, the auditors could not complete their review of the financial statements and periodic report, and management could not complete the Management\u2019s Discussion and Analysis of such financial statements prior to the filing deadline.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25.", "formerly": "LAMY" }, "quote": "The accountants could not complete the required financial statements, the auditors could not complete their review of the financial statements and periodic report, and management could not complete the Management\u2019s Discussion and Analysis of such financial statements prior to the filing deadline.", "prior_accession": "", "prior_url": "" }, { "id": "e3229434a95f900c", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "Amplify Energy Corp.", "cik": 1533924, "ticker": "", "sic_desc": "Mining", "size_tier": "mid", "public_float": 202100000.0, "form": "8-K", "filed": "2026-01-15", "accession": "0001104659-26-004096", "filing_url": "https://www.sec.gov/Archives/edgar/data/1533924/000110465926004096/0001104659-26-004096-index.htm", "headline": "Amplify Energy Corp. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Deloitte", "predecessor_tier": "big_four", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "01cfd52382e418a6", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SurgePays, Inc.", "cik": 1392694, "ticker": "SURG", "sic_desc": "Telecommunications", "size_tier": "small", "public_float": 43673936.0, "form": "8-K", "filed": "2026-01-14", "accession": "0001493152-26-002257", "filing_url": "https://www.sec.gov/Archives/edgar/data/1392694/000149315226002257/0001493152-26-002257-index.htm", "headline": "SurgePays, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "50a050773e5d274d", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Pacific Sports Exchange Inc.", "cik": 1765651, "ticker": "", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 56503.0, "form": "NT 10-Q", "filed": "2026-01-14", "accession": "0001640334-26-000090", "filing_url": "https://www.sec.gov/Archives/edgar/data/1765651/000164033426000090/0001640334-26-000090-index.htm", "headline": "Pacific Sports Exchange Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Registrant is unable to file, without unreasonable effort and expense, its Form 10-Q Quarterly Report for the period ended November 30, 2025 due to a delay in obtaining and compiling information required to be included in its Form 10-Q, which delay could not be eliminated by the Registrant without unreasonable effort and expense. (1) Name and telephone number of person to contact in regard to this notification Huang Hua Shang (971) 279-2764 (Name) (Area Code) (Telephone Number) (2) Have all other periodic reports required under Section 13 or 15 of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter\u2026", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Registrant is unable to file, without unreasonable effort and expense, its Form 10-Q Quarterly Report for the period ended November 30, 2025 due to a delay in obtaining and compiling information required to be included in its Form 10-Q, which delay could not be eliminated by the Registrant without unreasonable effort and expense. (1) Name and telephone number of person to contact in regard to this notification Huang Hua Shang (971) 279-2764 (Name) (Area Code) (Telephone Number) (2) Have all other periodic reports required under Section 13 or 15 of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter\u2026", "prior_accession": "", "prior_url": "" }, { "id": "5387936fe82c12a4", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "PROVIDENT FINANCIAL SERVICES INC", "cik": 1178970, "ticker": "PFS", "sic_desc": "Finance, insurance and real estate", "size_tier": "large", "public_float": 2130000000.0, "form": "8-K", "filed": "2026-01-14", "accession": "0001628280-26-001994", "filing_url": "https://www.sec.gov/Archives/edgar/data/1178970/000162828026001994/0001628280-26-001994-index.htm", "headline": "PROVIDENT FINANCIAL SERVICES INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "266b5576874275f1", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "T3 Defense Inc.", "cik": 1787518, "ticker": "", "sic_desc": "Services", "size_tier": "small", "public_float": 71326000.0, "form": "8-K", "filed": "2026-01-14", "accession": "0001213900-26-004347", "filing_url": "https://www.sec.gov/Archives/edgar/data/1787518/000121390026004347/0001213900-26-004347-index.htm", "headline": "Nukkleus Inc. reported a change in its independent accounting firm", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "GreenGrowth CPAs", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed.", "formerly": "Nukkleus Inc." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "5b85ffaa69c84545", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "NovAccess Global Inc.", "cik": 1039466, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 337901.0, "form": "10-K", "filed": "2026-01-14", "accession": "0001185185-26-000158", "filing_url": "https://www.sec.gov/Archives/edgar/data/1039466/000118518526000158/0001185185-26-000158-index.htm", "headline": "NovAccess Global Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2024-04-24", "prior_form": "10-K/A", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the consolidated financial statements, the Company have suffered multiple net losses from operations, has an accumulated deficit and no revenue to date, which raises substantial doubt about its ability to continue as a going concern. Management\u2019s plans regarding those matters are also described in Note 1. The consolidated financial statements do not include any adjustments that might result from the outcome of this\u2026", "prior_accession": "0001185185-24-000423", "prior_url": "https://www.sec.gov/Archives/edgar/data/1039466/000118518524000423/novaccess20230930_10ka.htm" }, { "id": "b3b4e1bc55805ac5", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "NovAccess Global Inc.", "cik": 1039466, "ticker": "", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 337901.0, "form": "10-K", "filed": "2026-01-14", "accession": "0001185185-26-000158", "filing_url": "https://www.sec.gov/Archives/edgar/data/1039466/000118518526000158/0001185185-26-000158-index.htm", "headline": "NovAccess Global Inc. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2024-04-24", "prior_form": "10-K/A", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": false, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "\u2026 controls and procedures and internal controls over financial reporting. We have previously identified material weaknesses in our internal controls. Substantial efforts and resources must be expended to maintain a controlled environment, which is difficult for a small company like ours. Continued additional investments and management time to meet these requirements will be necessary since control weaknesses raise the risk of future material errors in our financial statements. We may not be able to maintain\u2026", "prior_accession": "0001185185-24-000423", "prior_url": "https://www.sec.gov/Archives/edgar/data/1039466/000118518524000423/novaccess20230930_10ka.htm" }, { "id": "aa51fa5b97f6bdc7", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Mativ Holdings, Inc.", "cik": 1000623, "ticker": "MATV", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 908900000.0, "form": "8-K", "filed": "2026-01-14", "accession": "0001000623-26-000005", "filing_url": "https://www.sec.gov/Archives/edgar/data/1000623/000100062326000005/0001000623-26-000005-index.htm", "headline": "Mativ Holdings, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ad7fb45cd0d606d0", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Transglobal Management Group, Inc.", "cik": 1434601, "ticker": "TMGI", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 378306.0, "form": "NT 10-Q", "filed": "2026-01-14", "accession": "0001683168-26-000279", "filing_url": "https://www.sec.gov/Archives/edgar/data/1434601/000168316826000279/0001683168-26-000279-index.htm", "headline": "Marquie Group, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "Financial information to be contained in Registrant\u2019s 10-Q for the quarter ended November 30, 2025 cannot be analyzed and completed on a timely basis.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25.", "formerly": "Marquie Group, Inc." }, "quote": "Financial information to be contained in Registrant\u2019s 10-Q for the quarter ended November 30, 2025 cannot be analyzed and completed on a timely basis.", "prior_accession": "", "prior_url": "" }, { "id": "d85484fa905bb261", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Loop Industries, Inc.", "cik": 1504678, "ticker": "LOOP", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 39501913.0, "form": "10-Q", "filed": "2026-01-14", "accession": "0001437749-26-001273", "filing_url": "https://www.sec.gov/Archives/edgar/data/1504678/000143774926001273/0001437749-26-001273-index.htm", "headline": "Loop Industries, Inc. disclosed substantial doubt about its ability to continue as a going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "substantial_doubt", "current_state_label": "Substantial doubt about ability to continue as a going concern", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-10-15", "prior_form": "10-Q", "prior_state": "risk_factor_only", "prior_state_label": "Risk-factor language only", "registrant_changed_from": null, "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." }, "quote": "These events and conditions are material uncertainties that raise substantial doubt upon the Company's ability to continue as a going concern and, accordingly, the appropriateness of the use of accounting principles applicable to a going concern. The Company\u2019s ability to continue as a going concern and execute upon management's plans to move to the next stage of its strategic development is dependent on, among other factors, whether the Company can obtain the necessary financing through a combination of the issuance of debt and/or equity, technology licensing and engineering services\u2026", "prior_accession": "0001437749-25-031037", "prior_url": "https://www.sec.gov/Archives/edgar/data/1504678/000143774925031037/loop20250831_10q.htm" }, { "id": "f5b7194653bd989f", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Laredo Oil, Inc.", "cik": 1442492, "ticker": "LRDC", "sic_desc": "Mining", "size_tier": "small", "public_float": 17100000.0, "form": "NT 10-Q", "filed": "2026-01-14", "accession": "0001199835-26-000014", "filing_url": "https://www.sec.gov/Archives/edgar/data/1442492/000119983526000014/0001199835-26-000014-index.htm", "headline": "Laredo Oil, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The compilation, dissemination and review of the information required to be presented in the Quarterly Report on Form 10-Q for the relevant quarterly period has imposed time constraints that have rendered timely filing of the Quarterly Report on Form 10-Q impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such Quarterly Report on From 10-Q no later than five calendar days after its prescribed due date.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The compilation, dissemination and review of the information required to be presented in the Quarterly Report on Form 10-Q for the relevant quarterly period has imposed time constraints that have rendered timely filing of the Quarterly Report on Form 10-Q impracticable without undue hardship and expense to the registrant. The registrant undertakes the responsibility to file such Quarterly Report on From 10-Q no later than five calendar days after its prescribed due date.", "prior_accession": "", "prior_url": "" }, { "id": "9f65ab4ba3a0bd53", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Karbon-X Corp.", "cik": 1729637, "ticker": "KARX", "sic_desc": "Cosmetics and toiletries", "size_tier": "small", "public_float": 32131927.0, "form": "NT 10-Q", "filed": "2026-01-14", "accession": "0001477932-26-000193", "filing_url": "https://www.sec.gov/Archives/edgar/data/1729637/000147793226000193/0001477932-26-000193-index.htm", "headline": "Karbon-X Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The registrant has experienced delays in completing its financial statements for the fiscal year ended November 30, 2025. As a result, the registrant is delayed in filing its Form 10-Q for the fiscal year then ended.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The registrant has experienced delays in completing its financial statements for the fiscal year ended November 30, 2025. As a result, the registrant is delayed in filing its Form 10-Q for the fiscal year then ended.", "prior_accession": "", "prior_url": "" }, { "id": "10f1d2f11a5bce5a", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "GREYSTONE LOGISTICS, INC.", "cik": 1088413, "ticker": "GLGI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 12083372.0, "form": "10-Q", "filed": "2026-01-14", "accession": "0001437749-26-001252", "filing_url": "https://www.sec.gov/Archives/edgar/data/1088413/000143774926001252/0001437749-26-001252-index.htm", "headline": "GREYSTONE LOGISTICS, INC. said management's plans alleviate substantial doubt about going concern", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "doubt_alleviated", "current_state_label": "Substantial doubt raised, alleviated by management's plans", "direction": "escalated", "located_in": "going-concern note", "prior_filed": "2025-10-15", "prior_form": "10-Q", "prior_state": "none", "prior_state_label": "No going-concern disclosure", "registrant_changed_from": null, "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." }, "quote": "Additionally, the maturity dates were extended from July 29, 2027 to July 29, 2030. Management is also in discussion with this lender regarding renewal or extension of the revolving loan. Management believes these modifications will contribute to stronger cash flow. Management believes that the successful execution of its business plan and debt modifications would alleviate the substantial doubt about the Company\u2019s ability to continue as a going concern. However, there can be no assurance that these plans will be successful. Because it is unclear whether the Company will be successful in\u2026", "prior_accession": "0001437749-25-030982", "prior_url": "https://www.sec.gov/Archives/edgar/data/1088413/000143774925030982/glgi20250831_10q.htm" }, { "id": "2029f46fc1f68339", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "GLOBAL PAYMENTS INC", "cik": 1123360, "ticker": "GPN", "sic_desc": "Business services", "size_tier": "mega", "public_float": 24442073119.0, "form": "8-K", "filed": "2026-01-14", "accession": "0001104659-26-003734", "filing_url": "https://www.sec.gov/Archives/edgar/data/1123360/000110465926003734/0001104659-26-003734-index.htm", "headline": "GLOBAL PAYMENTS INC's Chief Accounting Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "d87d691e75978e8f", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Compass Diversified Holdings", "cik": 1345126, "ticker": "CODI", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 1442225119.0, "form": "10-Q", "filed": "2026-01-14", "accession": "0001345126-26-000011", "filing_url": "https://www.sec.gov/Archives/edgar/data/1345126/000134512626000011/0001345126-26-000011-index.htm", "headline": "Compass Diversified Holdings no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-12-29", "prior_form": "10-Q", "prior_state": "doubt_alleviated", "prior_state_label": "Substantial doubt raised, alleviated by management's plans", "registrant_changed_from": null, "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." }, "quote": "The 2022 Credit Facility provides that the financial covenants thereunder will not be tested again until the Company\u2019s prepares and files its consolidated financial statements for the fiscal year ended December 31, 2025, which the Company expects to occur on or before March 31, 2026. In evaluating the Company\u2019s ability to continue as a going concern under Accounting Standard Codification Topic (ASC) 205, Presentation of Financial Statements - Going Concern (ASC 205-40) (which requires consideration of conditions and events within one year after the date these consolidated financial statements\u2026", "prior_accession": "0001345126-25-000092", "prior_url": "https://www.sec.gov/Archives/edgar/data/1345126/000134512625000092/codi-20250630.htm" }, { "id": "23aa3cc71e16d1a2", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Cannabis Bioscience International Holdings, Inc.", "cik": 1411057, "ticker": "CBIH", "sic_desc": "Commercial physical and biological research", "size_tier": "small", "public_float": 2900000.0, "form": "NT 10-Q", "filed": "2026-01-14", "accession": "0001683168-26-000290", "filing_url": "https://www.sec.gov/Archives/edgar/data/1411057/000168316826000290/0001683168-26-000290-index.htm", "headline": "Cannabis Bioscience International Holdings, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The financial information to be contained in the Registrant's Quarterly Report on Form 10-Q for the year ended August 31, 2025, cannot be analyzed and completed on a timely basis.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The financial information to be contained in the Registrant's Quarterly Report on Form 10-Q for the year ended August 31, 2025, cannot be analyzed and completed on a timely basis.", "prior_accession": "", "prior_url": "" }, { "id": "28d10b8ec9c7d5ae", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "Blackwell 3D Construction Corp.", "cik": 1495648, "ticker": "", "sic_desc": "Construction", "size_tier": "small", "public_float": 3963.0, "form": "NT 10-Q", "filed": "2026-01-14", "accession": "0001477932-26-000200", "filing_url": "https://www.sec.gov/Archives/edgar/data/1495648/000147793226000200/0001477932-26-000200-index.htm", "headline": "Blackwell 3D Construction Corp. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the period ended November 30, 2025, (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort and expense, due to delays in compiling and reviewing certain information required to finalize its financial statements to be filed as part of the Form 10-Q.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \u201cCompany\u201d) is unable to file its Quarterly Report on Form 10-Q for the period ended November 30, 2025, (the \u201cQuarterly Report\u201d) within the prescribed time period without unreasonable effort and expense, due to delays in compiling and reviewing certain information required to finalize its financial statements to be filed as part of the Form 10-Q.", "prior_accession": "", "prior_url": "" }, { "id": "32700a1b67f688e5", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": false, "company": "Astra Energy, Inc.", "cik": 1231339, "ticker": "ASRE", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 7067066.0, "form": "NT 10-Q", "filed": "2026-01-14", "accession": "0001477932-26-000198", "filing_url": "https://www.sec.gov/Archives/edgar/data/1231339/000147793226000198/0001477932-26-000198-index.htm", "headline": "Astra Energy, Inc. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": false, "days_past_due_date": 0, "other_periodic_reports_filed": false, "routine": false, "severity": "elevated", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "The Company is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the quarter ended November 30, 2025. Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-Q and in order to permit the Company\u2019s independent registered public accounting firm to complete its review.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "The Company is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the quarter ended November 30, 2025. Additional time is needed for the Company to compile and analyze supporting documentation in order to complete the Form 10-Q and in order to permit the Company\u2019s independent registered public accounting firm to complete its review.", "prior_accession": "", "prior_url": "" }, { "id": "50ccf8cdd197cd9c", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "AURA SYSTEMS INC", "cik": 826253, "ticker": "AUSI", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 25711000.0, "form": "NT 10-Q", "filed": "2026-01-14", "accession": "0001213900-26-004072", "filing_url": "https://www.sec.gov/Archives/edgar/data/826253/000121390026004072/0001213900-26-004072-index.htm", "headline": "AURA SYSTEMS INC told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": 0, "other_periodic_reports_filed": true, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "(the \"Company\") will be unable to file its Quarterly Report on Form 10-Q for the three months ended November 30, 2025 (the \u201cForm 10-Q\u201d) by the prescribed due date because the Company requires additional time to finalize its financial statements. The delay is primarily due to limited labor resources to reconcile certain accounting records. As a result, the Company needs additional time to ensure the accuracy and completeness of its financial reporting.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "(the \"Company\") will be unable to file its Quarterly Report on Form 10-Q for the three months ended November 30, 2025 (the \u201cForm 10-Q\u201d) by the prescribed due date because the Company requires additional time to finalize its financial statements. The delay is primarily due to limited labor resources to reconcile certain accounting records. As a result, the Company needs additional time to ensure the accuracy and completeness of its financial reporting.", "prior_accession": "", "prior_url": "" }, { "id": "940031bbc3d8036d", "signal_type": "material_weakness", "label": "Material weakness", "confidence": "derived", "beta": false, "routine": false, "company": "VITASPRING BIOMEDICAL CO. LTD.", "cik": 1697884, "ticker": "VSBC", "sic_desc": "Commercial physical and biological research", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-01-13", "accession": "0001640334-26-000076", "filing_url": "https://www.sec.gov/Archives/edgar/data/1697884/000164033426000076/0001640334-26-000076-index.htm", "headline": "VITASPRING BIOMEDICAL CO. LTD. reported a material weakness in internal control", "evidence": { "current_state": "material_weakness", "current_state_label": "Material weakness in internal control", "direction": "newly reported", "prior_filed": "2022-12-21", "prior_form": "10-Q", "prior_state": "effective", "prior_state_label": "Internal control reported effective", "remediation_stated": true, "severity": "high", "source": "Item 9A internal control conclusion, compared with the prior filing", "why": "The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears." }, "quote": "GAAP and SEC reporting requirements. This deficiency increased the risk of material misstatements in the financial reporting process. Remediation Plan We are committed to improving our internal control environment. To remediate the identified material weakness, we plan to evaluate and enhance our internal control procedures and, as resources permit, hire additional qualified personnel or engage external consultants with relevant expertise in financial reporting and SEC compliance. We intend to enhance our internal\u2026", "prior_accession": "0001697884-22-000018", "prior_url": "https://www.sec.gov/Archives/edgar/data/1697884/000169788422000018/vsbc10q31oct2022.htm" }, { "id": "3189e2f53a799884", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Sky Quarry Inc.", "cik": 1812447, "ticker": "SKYQ", "sic_desc": "Transportation and utilities", "size_tier": "small", "public_float": 58964645.0, "form": "UPLOAD", "filed": "2026-01-13", "accession": "0000000000-25-008582", "filing_url": "https://www.sec.gov/Archives/edgar/data/1812447/000000000025008582/0000000000-25-008582-index.htm", "headline": "SEC staff questioned Sky Quarry Inc.'s accounting for goodwill and impairment", "evidence": { "cited_sections": [ "Item 1A. Risk Factors, page 12" ], "direction": "staff to company", "letter_dated": "2025-08-14", "published_on_edgar": "2026-01-13", "reviewing": "Sky Quarry Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Filed March 31, 2025 File No. 001-42296 Dear David Sealock: We have limited our review of ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Goodwill and impairment" ], "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." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a1486a9ed4a40256", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Science Applications International Corp", "cik": 1571123, "ticker": "SAIC", "sic_desc": "Services", "size_tier": "large", "public_float": 5900000000.0, "form": "CORRESP", "filed": "2026-01-13", "accession": "0001571123-25-000162", "filing_url": "https://www.sec.gov/Archives/edgar/data/1571123/000157112325000162/0001571123-25-000162-index.htm", "headline": "Science Applications International Corp responded to SEC staff comments on segment reporting", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-03", "published_on_edgar": "2026-01-13", "reviewing": "Science Applications International Corporation Form 10-K for the Fiscal Year Ended January 31, 2025 Filed March 17, 2025 File No. 001-35832 Dear Ms. Sweeney: We", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Segment reporting", "MD&A", "Non-GAAP measures", "Goodwill and impairment" ], "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." }, "quote": "Please tell us whether the CODM receives segment operating income for each reportable segment and how it is used. If the CODM uses more than one measure of segment profit or loss, such as segment operating income and segment adjusted operating income, to assess segment performance and to decide how to allocate resources, tell us which of the reported segment profit or loss measures is required to be disclosed in\u2026", "prior_accession": "", "prior_url": "" }, { "id": "8e02cb3c46ce7892", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Science Applications International Corp", "cik": 1571123, "ticker": "SAIC", "sic_desc": "Services", "size_tier": "large", "public_float": 5900000000.0, "form": "UPLOAD", "filed": "2026-01-13", "accession": "0000000000-25-009193", "filing_url": "https://www.sec.gov/Archives/edgar/data/1571123/000000000025009193/0000000000-25-009193-index.htm", "headline": "SEC staff questioned Science Applications International Corp's accounting for segment reporting", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-08-27", "published_on_edgar": "2026-01-13", "reviewing": "Science Applications International Corporation Form 10-K for Fiscal Year Ended January 31, 2025 File No. 001-35832 Dear Prabu Natarajan: We have limited our rev", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Segment reporting", "MD&A" ], "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." }, "quote": "Please tell us whether the CODM receives segment operating income for each reportable segment and how it is used. If the CODM uses more than one measure of segment profit or loss, such as segment operating income and segment adjusted operating income, to assess segment performance and to decide how to allocate resources, tell us which of the reported segment profit or loss measures is required to be disclosed in\u2026", "prior_accession": "", "prior_url": "" }, { "id": "f7988b0531a39ea8", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Remora Capital Corp", "cik": 2045370, "ticker": "", "sic_desc": "", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-01-13", "accession": "0001213900-26-003572", "filing_url": "https://www.sec.gov/Archives/edgar/data/2045370/000121390026003572/0001213900-26-003572-index.htm", "headline": "Remora Capital Corp's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ac4271509379e5ee", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "PagerDuty, Inc.", "cik": 1568100, "ticker": "PD", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 1800000000.0, "form": "CORRESP", "filed": "2026-01-13", "accession": "0001568100-25-000095", "filing_url": "https://www.sec.gov/Archives/edgar/data/1568100/000156810025000095/0001568100-25-000095-index.htm", "headline": "PagerDuty, Inc. responded to SEC staff comments on revenue recognition", "evidence": { "cited_sections": [ "Note 2. Summary of Significant Accounting Policies Revenue Recognition, page 77", "Note 8. Leases, page 91", "Note 11. Deferred Revenue and Remaining Performance Obligations, page 96" ], "direction": "company to staff", "letter_dated": "2025-08-29", "published_on_edgar": "2026-01-13", "reviewing": "PagerDuty, Inc. Form 10-K for the Fiscal Year Ended January 31, 2025 Filed March 17, 2025 File No. 001-38856 Ladies and Gentlemen: PagerDuty, Inc. (the \u201cCompany", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Revenue recognition", "MD&A", "Segment reporting", "Leases" ], "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." }, "quote": "Please tell us whether the amount of license revenue recognized from the term-license software subscriptions are greater than ten percent of total revenues. If so, please tell us how you considered separately presenting this amount as product revenue on the face of your consolidated statements of operations in accordance with Rule 5-03(b)(1)(a) of Regulation S-X. In addition, we further note that the term software\u2026", "prior_accession": "", "prior_url": "" }, { "id": "b93699344d043b25", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "PagerDuty, Inc.", "cik": 1568100, "ticker": "PD", "sic_desc": "Prepackaged software", "size_tier": "large", "public_float": 1800000000.0, "form": "UPLOAD", "filed": "2026-01-13", "accession": "0000000000-25-008712", "filing_url": "https://www.sec.gov/Archives/edgar/data/1568100/000000000025008712/0000000000-25-008712-index.htm", "headline": "SEC staff questioned PagerDuty, Inc.'s accounting for revenue recognition", "evidence": { "cited_sections": [ "Note 2. Summary of Significant Accounting Policies Revenue Recognition, page 77", "Note 8. Leases, page 91", "Note 11. Deferred Revenue and Remaining Performance Obligations, page 96" ], "direction": "staff to company", "letter_dated": "2025-08-18", "published_on_edgar": "2026-01-13", "reviewing": "PagerDuty, Inc. Form 10-K for the Fiscal Year Ended January 31, 2025 File No. 001-38856 Dear Jennifer G. Tejada: We have limited our review of your filing to th", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Revenue recognition", "MD&A", "Leases" ], "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." }, "quote": "Please tell us whether the amount of license revenue recognized from the term-license software subscriptions are greater than ten percent of total revenues. If so, please tell us how you considered separately presenting this amount as product revenue on the face of your consolidated statements of operations in accordance with Rule 5- 03(b)(1)(a) of Regulation S-X. In addition, we further note that the term software\u2026", "prior_accession": "", "prior_url": "" }, { "id": "1dc03cae9cb5f298", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Orion Group Holdings Inc", "cik": 1402829, "ticker": "ORN", "sic_desc": "Construction", "size_tier": "mid", "public_float": 360400000.0, "form": "CORRESP", "filed": "2026-01-13", "accession": "0001402829-25-000050", "filing_url": "https://www.sec.gov/Archives/edgar/data/1402829/000140282925000050/0001402829-25-000050-index.htm", "headline": "Orion Group Holdings Inc responded to SEC staff comments on segment reporting", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-05", "published_on_edgar": "2026-01-13", "reviewing": "Orion Group Holdings, Inc. Form 10-K for the Fiscal Year ended December 31, 2024 Filed March 6, 2025 File No. 001-33891 Ladies and Gentlemen: On behalf of Orion", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Segment reporting" ], "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." }, "quote": "Please revise your disclosure in future filings to clearly identify a measure of profit or loss for each reportable segment (i.e. state whether segment operating income or segment gross profit is the primary measure), in accordance with ASC 280-10-50-22. Also, for each reportable segment clearly identify the significant expense categories and amounts that are regularly provided to the chief operating decision maker\u2026", "prior_accession": "", "prior_url": "" }, { "id": "44643a901d43c4ae", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Orion Group Holdings Inc", "cik": 1402829, "ticker": "ORN", "sic_desc": "Construction", "size_tier": "mid", "public_float": 360400000.0, "form": "UPLOAD", "filed": "2026-01-13", "accession": "0000000000-25-009419", "filing_url": "https://www.sec.gov/Archives/edgar/data/1402829/000000000025009419/0000000000-25-009419-index.htm", "headline": "SEC staff questioned Orion Group Holdings Inc's accounting for segment reporting", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-09-02", "published_on_edgar": "2026-01-13", "reviewing": "Orion Group Holdings Inc Form 10-K for the year ended December 31, 2024 Filed March 6, 2025 File No. 001-33891 Dear Alison G. Vasquez: We have reviewed your fil", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Segment reporting" ], "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." }, "quote": "Please revise your disclosure in future filings to clearly identify a measure of profit or loss for each reportable segment (i.e. state whether segment operating income or segment gross profit is the primary measure), in accordance with ASC 280-10-50- 22. Also, for each reportable segment clearly identify the significant expense categories and amounts that are regularly provided to the chief operating decision maker\u2026", "prior_accession": "", "prior_url": "" }, { "id": "a1cb8d0a354a9d6f", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "NVIDIA CORP", "cik": 1045810, "ticker": "NVDA", "sic_desc": "Semiconductors", "size_tier": "mega", "public_float": 4000000000000.0, "form": "UPLOAD", "filed": "2026-01-13", "accession": "0000000000-25-007684", "filing_url": "https://www.sec.gov/Archives/edgar/data/1045810/000000000025007684/0000000000-25-007684-index.htm", "headline": "SEC staff questioned NVIDIA CORP's accounting for non-GAAP measures", "evidence": { "cited_sections": [ "Note 16. Segment Information, page 78" ], "direction": "staff to company", "letter_dated": "2025-07-22", "published_on_edgar": "2026-01-13", "reviewing": "NVIDIA Corporation Form 10-K for the Fiscal Year Ended January 26, 2025 Form 8-K furnished May 28, 2025 File No. 000-23985 Dear Colette Kress: We have limited o", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures", "Inventory", "Revenue recognition", "Segment reporting", "Income taxes" ], "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." }, "quote": "We note that you disclose non-GAAP margin and Non-GAAP diluted earnings per share excluding the $4.5 billion inventory charge taken in the first quarter of fiscal 2026. Please provide us more information as to the nature of the charge and explain to us why you do not believe that it represents a normal, recurring operating cost of your business. As part of your response, please tell us why you do not believe the\u2026", "prior_accession": "", "prior_url": "" }, { "id": "6765cd5062aadd4d", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Laser Photonics Corp", "cik": 1807887, "ticker": "LASE", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 26131561.0, "form": "8-K", "filed": "2026-01-13", "accession": "0001493152-26-002077", "filing_url": "https://www.sec.gov/Archives/edgar/data/1807887/000149315226002077/0001493152-26-002077-index.htm", "headline": "Laser Photonics Corp's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "7ddda7c668b8a269", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Imunon, Inc.", "cik": 749647, "ticker": "IMNN", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 21200000.0, "form": "CORRESP", "filed": "2026-01-13", "accession": "0001493152-25-011881", "filing_url": "https://www.sec.gov/Archives/edgar/data/749647/000149315225011881/0001493152-25-011881-index.htm", "headline": "Imunon, Inc. responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-08-13", "published_on_edgar": "2026-01-13", "reviewing": "Imunon, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Filed February 27, 2025 File No. 001-15911 Dear Ms. Hamill and Mr. Drory: On behalf of Imunon, In", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A" ], "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." }, "quote": "Please revise future filings in an appropriate place to include a discussion of the material terms of these or any other material license agreements, including, as applicable: \u25cf Nature and scope of intellectual property transferred; \u25cf Each parties\u2019 rights and obligations; \u25cf Duration of agreement and royalty term; \u25cf Termination provisions; and \u25cf Payment provisions, including quantification of any upfront fee and any\u2026", "prior_accession": "", "prior_url": "" }, { "id": "0bb75e420e30c3e8", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "HONG YUAN HOLDING GROUP", "cik": 1324759, "ticker": "HGYN", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1026655.0, "form": "8-K/A", "filed": "2026-01-13", "accession": "0001493152-26-001967", "filing_url": "https://www.sec.gov/Archives/edgar/data/1324759/000149315226001967/0001493152-26-001967-index.htm", "headline": "HONG YUAN HOLDING GROUP's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ee8401535b17b40f", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "HASBRO, INC.", "cik": 46080, "ticker": "HAS", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 10300000000.0, "form": "CORRESP", "filed": "2026-01-13", "accession": "0000046080-25-000149", "filing_url": "https://www.sec.gov/Archives/edgar/data/46080/000004608025000149/0000046080-25-000149-index.htm", "headline": "HASBRO, INC. responded to SEC staff comments on MD&A", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-04", "published_on_edgar": "2026-01-13", "reviewing": "HASBRO, INC. Form 10-K for the Fiscal Year Ended December 29, 2024 Filed February 27, 2025 File No. 001-06682 Dear Ms. Yang and Mr. Blume: This letter is submit", "source": "Company response to SEC staff (CORRESP)", "topics": [ "MD&A", "Goodwill and impairment", "Fair value", "Income taxes" ], "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." }, "quote": "We note your disclosures that the changes in the Consumer Products and Wizards of the Coast and Digital Gaming segments' net revenues and operating profit (loss) were due to various factors. To the extent possible, quantify the impact of each contributing factor in dollars and/or percentage, expand on the reasons driving these changes, and provide greater transparency into the material components and potential\u2026", "prior_accession": "", "prior_url": "" }, { "id": "467e6743b71dfcd2", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "HASBRO, INC.", "cik": 46080, "ticker": "HAS", "sic_desc": "Manufacturing", "size_tier": "mega", "public_float": 10300000000.0, "form": "UPLOAD", "filed": "2026-01-13", "accession": "0000000000-25-007747", "filing_url": "https://www.sec.gov/Archives/edgar/data/46080/000000000025007747/0000000000-25-007747-index.htm", "headline": "SEC staff questioned HASBRO, INC.'s accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-07-23", "published_on_edgar": "2026-01-13", "reviewing": "HASBRO, INC. Form 10-K for the Fiscal Year Ended December 29, 2024 Filed February 27, 2025 File No. 001-06682 Dear Gina Goetter: We have limited our review of y", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A", "Goodwill and impairment", "Fair value", "Income taxes" ], "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." }, "quote": "We note your disclosures that the changes in the Consumer Products and Wizards of the Coast and Digital Gaming segments' net revenues and operating profit (loss) were due to various factors. To the extent possible, quantify the impact of each contributing factor in dollars and/or percentage, expand on the reasons driving these changes, and provide greater transparency into the material components and potential\u2026", "prior_accession": "", "prior_url": "" }, { "id": "f685eb96524bec94", "signal_type": "revenue_recognition", "label": "Revenue recognition change", "confidence": "derived", "beta": true, "routine": false, "company": "Guru App Factory Corp", "cik": 1989788, "ticker": "", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "10-Q", "filed": "2026-01-13", "accession": "0001683168-26-000243", "filing_url": "https://www.sec.gov/Archives/edgar/data/1989788/000168316826000243/0001683168-26-000243-index.htm", "headline": "Guru App Factory Corp changed its revenue recognition disclosure", "evidence": { "new_language": [ "Contract assets are transferred to accounts receivable when the right to payment becomes unconditional, generally upon billing the customer in accordance with the terms of the contract.", "When billings or payments are received from customers before the related revenue is recognized, the Company records a contract liability." ], "prior_filed": "2025-07-15", "prior_form": "10-Q", "similarity": 0.314, "source": "revenue recognition note comparison", "threshold": 0.6, "why": "The revenue recognition policy disclosure changed materially from the previous comparable filing." }, "quote": "Contract assets are transferred to accounts receivable when the right to payment becomes unconditional, generally upon billing the customer in accordance with the terms of the contract.", "prior_accession": "0001683168-25-005102", "prior_url": "https://www.sec.gov/Archives/edgar/data/1989788/000168316825005102/guru_i10q-043025.htm" }, { "id": "336c8122d09f5b69", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "GRAN TIERRA ENERGY INC.", "cik": 1273441, "ticker": "GTE", "sic_desc": "Mining", "size_tier": "mid", "public_float": 291500000.0, "form": "CORRESP", "filed": "2026-01-13", "accession": "0001104659-25-075695", "filing_url": "https://www.sec.gov/Archives/edgar/data/1273441/000110465925075695/0001104659-25-075695-index.htm", "headline": "GRAN TIERRA ENERGY INC. responded to SEC staff comments on non-GAAP measures", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-08-08", "published_on_edgar": "2026-01-13", "reviewing": "Gran Tierra Energy Inc. Form 10-K for the Fiscal Year ended December 31, 2024 Filed February 24, 2025 File No. 001-34018 Ladies and Gentlemen: This letter sets ", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Non-GAAP measures", "Income taxes", "Share-based compensation", "Leases" ], "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." }, "quote": "We note that your disclosures of the non-GAAP Operating Netback measures include the table on page 38 which, while reflecting its compilation and composition, does not address the reconciliation requirement in Item 10(e)(1)(i)(A) of Regulation S-K, as sales alone/unburdened by any costs would not be the most comparable. Please expand your disclosures to include a reconciliation from the most directly comparable GAAP\u2026", "prior_accession": "", "prior_url": "" }, { "id": "033d2188c138dc2d", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "GRAN TIERRA ENERGY INC.", "cik": 1273441, "ticker": "GTE", "sic_desc": "Mining", "size_tier": "mid", "public_float": 291500000.0, "form": "CORRESP", "filed": "2026-01-13", "accession": "0001104659-25-088141", "filing_url": "https://www.sec.gov/Archives/edgar/data/1273441/000110465925088141/0001104659-25-088141-index.htm", "headline": "GRAN TIERRA ENERGY INC. responded to SEC staff comments on non-GAAP measures", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-08", "published_on_edgar": "2026-01-13", "reviewing": "Gran Tierra Energy Inc. Form 10-K for the Fiscal Year ended December 31, 2024 Filed February 24, 2025 File No. 001-34018 Ladies and Gentlemen: This letter sets ", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Non-GAAP measures", "MD&A", "Leases", "Income taxes" ], "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." }, "quote": "We note your response to prior comment one indicating that you will include a reconciliation of operating netback to the most directly comparable GAAP measure in future filings, although you indicate this would be net income or loss. You indicate that a gross profit measure would not accurately reflect expenses \"that are integral to operating netback\" while also suggesting that DD&A related to your oil and gas\u2026", "prior_accession": "", "prior_url": "" }, { "id": "85ef24d3616c7c0d", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "GRAN TIERRA ENERGY INC.", "cik": 1273441, "ticker": "GTE", "sic_desc": "Mining", "size_tier": "mid", "public_float": 291500000.0, "form": "UPLOAD", "filed": "2026-01-13", "accession": "0000000000-25-007852", "filing_url": "https://www.sec.gov/Archives/edgar/data/1273441/000000000025007852/0000000000-25-007852-index.htm", "headline": "SEC staff questioned GRAN TIERRA ENERGY INC.'s accounting for non-GAAP measures", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-07-25", "published_on_edgar": "2026-01-13", "reviewing": "Gran Tierra Energy Inc. Form 10-K for the Fiscal Year ended December 31, 2024 Filed February 24, 2025 File No. 001-34018 Dear Ryan Ellson: We have reviewed your", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures" ], "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." }, "quote": "We note that your disclosures of the non-GAAP Operating Netback measures include the table on page 38 which, while reflecting its compilation and composition, does not address the reconciliation requirement in Item 10(e)(1)(i)(A) of Regulation S-K, as sales alone/unburdened by any costs would not be the most comparable. Please expand your disclosures to include a reconciliation from the most directly comparable GAAP\u2026", "prior_accession": "", "prior_url": "" }, { "id": "5444ad9b63cbea93", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "GRAN TIERRA ENERGY INC.", "cik": 1273441, "ticker": "GTE", "sic_desc": "Mining", "size_tier": "mid", "public_float": 291500000.0, "form": "UPLOAD", "filed": "2026-01-13", "accession": "0000000000-25-009076", "filing_url": "https://www.sec.gov/Archives/edgar/data/1273441/000000000025009076/0000000000-25-009076-index.htm", "headline": "SEC staff questioned GRAN TIERRA ENERGY INC.'s accounting for non-GAAP measures", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-08-25", "published_on_edgar": "2026-01-13", "reviewing": "Gran Tierra Energy Inc. Form 10-K for the Fiscal Year ended December 31, 2024 Filed February 24, 2025 Response Letter dated August 8, 2025 File No. 001-34018 De", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Non-GAAP measures" ], "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." }, "quote": "We note your response to prior comment one indicating that you will include a reconciliation of operating netback to the most directly comparable GAAP measure in future filings, although you indicate this would be net income or loss. You indicate that a gross profit measure would not accurately reflect expenses \"that are integral to operating netback\" while also suggesting that DD&A related to your oil and gas\u2026", "prior_accession": "", "prior_url": "" }, { "id": "262ad9a1bffeb890", "signal_type": "policy_change", "label": "Accounting standard newly cited", "confidence": "derived", "beta": false, "routine": false, "company": "EvoAir Holdings Inc.", "cik": 1700844, "ticker": "EVOH", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 258401343.0, "form": "10-Q", "filed": "2026-01-13", "accession": "0001493152-26-001948", "filing_url": "https://www.sec.gov/Archives/edgar/data/1700844/000149315226001948/0001493152-26-001948-index.htm", "headline": "EvoAir Holdings Inc. cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "Accordingly, the Company adopted the provisions of ASU 2023-07 as of January 31, 2025." ], "new_standards": [ "2023-07" ], "prior_filed": "2025-07-11", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "Accordingly, the Company adopted the provisions of ASU 2023-07 as of January 31, 2025.", "prior_accession": "0001641172-25-018665", "prior_url": "https://www.sec.gov/Archives/edgar/data/1700844/000164117225018665/form10-q.htm" }, { "id": "e3c497e2ab6e2e16", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "ECD Automotive Design, Inc.", "cik": 1922858, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 9003636.0, "form": "CORRESP", "filed": "2026-01-13", "accession": "0001213900-25-085867", "filing_url": "https://www.sec.gov/Archives/edgar/data/1922858/000121390025085867/0001213900-25-085867-index.htm", "headline": "ECD Automotive Design, Inc. responded to SEC staff comments on going concern", "evidence": { "cited_sections": [], "direction": "company to staff", "letter_dated": "2025-09-09", "published_on_edgar": "2026-01-13", "reviewing": "ECD Automotive Design, Inc. Amendment No. 1 to Form 10-K for the Fiscal Year Ended December 31, 2024 Filed July 16, 2025 Form 10-K for the Fiscal Year Ended Dec", "source": "Company response to SEC staff (CORRESP)", "topics": [ "Going concern", "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." }, "quote": "We note that Section 302 and 906 certifications were not included in your Form 10-K/A filed on July 16, 2025. Please file a full amended Form 10-K and provide currently dated officers\u2019 certifications in Exhibits 31 and 32 as required by Item 601 of Regulation S-K. COMPANY RESPONSE: In response to the Staff\u2019s comment, the Company has included dated Section 302 and 906 certifications as Exhibits 31.1, 31.2, 32.1 and\u2026", "prior_accession": "", "prior_url": "" }, { "id": "2f06d47fe4196aea", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "ECD Automotive Design, Inc.", "cik": 1922858, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 9003636.0, "form": "UPLOAD", "filed": "2026-01-13", "accession": "0000000000-25-008264", "filing_url": "https://www.sec.gov/Archives/edgar/data/1922858/000000000025008264/0000000000-25-008264-index.htm", "headline": "SEC staff questioned ECD Automotive Design, Inc.'s accounting for going concern", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-08-06", "published_on_edgar": "2026-01-13", "reviewing": "ECD Automotive Design, Inc. Amendment No. 1 to Form 10-K for the Fiscal Year Ended December 31, 2024 Filed July 16, 2025 Form 10-K for the Fiscal Year Ended Dec", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "Going concern", "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." }, "quote": "We note that Section 302 and 906 certifications were not included in your Form 10- K/A filed on July 16, 2025. Please file a full amended Form 10-K and provide currently dated officers' certifications in Exhibits 31 and 32 as required by Item 601 of Regulation S-K. Report of the Independent Registered Public Accounting Firm We note the auditors' report includes some, but not all, disclosures required in a going\u2026", "prior_accession": "", "prior_url": "" }, { "id": "64dcbbf6ff01b83c", "signal_type": "comment_letter", "label": "SEC comment letter", "confidence": "derived", "beta": false, "routine": false, "company": "Cryoport, Inc.", "cik": 1124524, "ticker": "CYRX", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 400000000.0, "form": "UPLOAD", "filed": "2026-01-13", "accession": "0000000000-25-008080", "filing_url": "https://www.sec.gov/Archives/edgar/data/1124524/000000000025008080/0000000000-25-008080-index.htm", "headline": "SEC staff questioned Cryoport, Inc.'s accounting for MD&A", "evidence": { "cited_sections": [], "direction": "staff to company", "letter_dated": "2025-07-31", "published_on_edgar": "2026-01-13", "reviewing": "Cryoport, Inc. Form 10-K fo the fiscal year ended December 31, 2024 File No. 001-34632 Dear Robert S. Stefanovich: We have limited our review of your filing to ", "source": "SEC staff comment letter (UPLOAD)", "topics": [ "MD&A" ], "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." }, "quote": "We note within your earnings release on Form 8-K as well as the earnings call presentation that you quantify the amount of revenue earned related to Commercial Cell & Gene Therapy. In fact, it is the first bullet in your earnings release for the first quarter of 2025 and you have emphasized those results in that period's earnings call. Therefore, please tell us and quantify in future filings the Commercial Cell &\u2026", "prior_accession": "", "prior_url": "" }, { "id": "f3570b2c1ff8ca25", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Zymeworks Inc.", "cik": 1937653, "ticker": "ZYME", "sic_desc": "Pharmaceutical preparations", "size_tier": "mid", "public_float": 649500000.0, "form": "8-K", "filed": "2026-01-12", "accession": "0001193125-26-010480", "filing_url": "https://www.sec.gov/Archives/edgar/data/1937653/000119312526010480/0001193125-26-010480-index.htm", "headline": "Zymeworks Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "ef56097c72fd1f21", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Twin Vee PowerCats, Co.", "cik": 1855509, "ticker": "VEEE", "sic_desc": "Manufacturing", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-01-12", "accession": "0001731122-26-000038", "filing_url": "https://www.sec.gov/Archives/edgar/data/1855509/000173112226000038/0001731122-26-000038-index.htm", "headline": "Twin Vee PowerCats, Co.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1718448c8f1f6e54", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Trinseo PLC", "cik": 1519061, "ticker": "TSEOQ", "sic_desc": "Manufacturing", "size_tier": "mid", "public_float": 108936270.0, "form": "8-K", "filed": "2026-01-12", "accession": "0001104659-26-002698", "filing_url": "https://www.sec.gov/Archives/edgar/data/1519061/000110465926002698/0001104659-26-002698-index.htm", "headline": "Trinseo PLC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "0bff18c51d26a5a3", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Shuttle Pharmaceuticals Holdings, Inc.", "cik": 1757499, "ticker": "SHPH", "sic_desc": "Pharmaceutical preparations", "size_tier": "small", "public_float": 4744078.0, "form": "8-K", "filed": "2026-01-12", "accession": "0001493152-26-001861", "filing_url": "https://www.sec.gov/Archives/edgar/data/1757499/000149315226001861/0001493152-26-001861-index.htm", "headline": "Shuttle Pharmaceuticals Holdings, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "3985a5b16d74e480", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "SENTIENT BRANDS HOLDINGS INC.", "cik": 1358633, "ticker": "", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 4312825.0, "form": "8-K", "filed": "2026-01-12", "accession": "0001731122-26-000048", "filing_url": "https://www.sec.gov/Archives/edgar/data/1358633/000173112226000048/0001731122-26-000048-index.htm", "headline": "SENTIENT BRANDS HOLDINGS INC. dismissed its auditor and engaged Cathedral CPAs", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "Cathedral CPAs", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "acdc8d921175c5a6", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "REGIONS FINANCIAL CORP", "cik": 1281761, "ticker": "RF", "sic_desc": "National commercial banks", "size_tier": "mega", "public_float": 20566150882.0, "form": "8-K", "filed": "2026-01-12", "accession": "0001281761-26-000003", "filing_url": "https://www.sec.gov/Archives/edgar/data/1281761/000128176126000003/0001281761-26-000003-index.htm", "headline": "REGIONS FINANCIAL CORP's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "a717db8b92304601", "signal_type": "late_filing", "label": "Late filing", "confidence": "derived", "beta": false, "routine": true, "company": "PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.", "cik": 1350156, "ticker": "PAXH", "sic_desc": "Retail trade", "size_tier": "small", "public_float": 494059.0, "form": "NT 10-Q", "filed": "2026-01-12", "accession": "0001079973-26-000075", "filing_url": "https://www.sec.gov/Archives/edgar/data/1350156/000107997326000075/0001079973-26-000075-index.htm", "headline": "PREAXIA HEALTH CARE PAYMENT SYSTEMS INC. told the SEC it could not file its quarterly report on time", "evidence": { "anticipates_significant_change": null, "days_past_due_date": -2, "other_periodic_reports_filed": null, "routine": true, "severity": "normal", "source": "Form 12b-25 (notification of late filing)", "stated_reason": "We are unable to file, without unreasonable effort and expense, our quarterly report on Form 10-Q for the period ended November 30, 2025 because we are still compiling information for our Form 10-Q in order for our auditors to complete their review of the financial statements.", "why": "The company told the SEC it could not file a periodic report on time, using Form 12b-25." }, "quote": "We are unable to file, without unreasonable effort and expense, our quarterly report on Form 10-Q for the period ended November 30, 2025 because we are still compiling information for our Form 10-Q in order for our auditors to complete their review of the financial statements.", "prior_accession": "", "prior_url": "" }, { "id": "5e9dc8032b16b5b2", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "NEOGENOMICS INC", "cik": 1077183, "ticker": "NEO", "sic_desc": "Services", "size_tier": "large", "public_float": 1300000000.0, "form": "8-K", "filed": "2026-01-12", "accession": "0001628280-26-001746", "filing_url": "https://www.sec.gov/Archives/edgar/data/1077183/000162828026001746/0001628280-26-001746-index.htm", "headline": "NEOGENOMICS INC's Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "16e644d598b83530", "signal_type": "going_concern", "label": "Going concern", "confidence": "derived", "beta": false, "routine": false, "company": "Medicale Corp.", "cik": 1827855, "ticker": "MCLE", "sic_desc": "Services", "size_tier": "", "public_float": 0.0, "form": "10-K", "filed": "2026-01-12", "accession": "0001683168-26-000203", "filing_url": "https://www.sec.gov/Archives/edgar/data/1827855/000168316826000203/0001683168-26-000203-index.htm", "headline": "Medicale Corp. no longer discloses a going-concern conclusion", "evidence": { "blank_check": false, "caveat": null, "comparable": true, "current_state": "none", "current_state_label": "No going-concern disclosure", "direction": "eased", "located_in": "going-concern note", "prior_filed": "2025-01-14", "prior_form": "10-K", "prior_state": "substantial_doubt", "prior_state_label": "Substantial doubt about ability to continue as a going concern", "registrant_changed_from": null, "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." }, "quote": "In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of September 30, 2025, and September 30, 2024, and the results of its operations and its cash flows for the two years ended September 30, 2025, in conformity with accounting principles generally accepted in the United States of America. Substantial doubt about the Company\u2019s ability to continue as a Going Concern The accompanying financial statements have been prepared assuming the Company will continue as a going concern. As discussed in Note 2 to the financial\u2026", "prior_accession": "0001683168-25-000327", "prior_url": "https://www.sec.gov/Archives/edgar/data/1827855/000168316825000327/medicale_i10k-093024.htm" }, { "id": "f9b847cd153ff3e7", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Lyra Therapeutics, Inc.", "cik": 1327273, "ticker": "LYRA", "sic_desc": "Medical instruments", "size_tier": "", "public_float": 0.0, "form": "8-K", "filed": "2026-01-12", "accession": "0001193125-26-009772", "filing_url": "https://www.sec.gov/Archives/edgar/data/1327273/000119312526009772/0001193125-26-009772-index.htm", "headline": "Lyra Therapeutics, Inc.'s Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "8d7d5f4d2ab9282e", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Katapult Holdings, Inc.", "cik": 1785424, "ticker": "KPLT", "sic_desc": "Services", "size_tier": "small", "public_float": 43700000.0, "form": "8-K", "filed": "2026-01-12", "accession": "0000950103-26-000342", "filing_url": "https://www.sec.gov/Archives/edgar/data/1785424/000095010326000342/0000950103-26-000342-index.htm", "headline": "Katapult Holdings, Inc.'s Chief Accounting Officer departed, with the filing citing for cause", "evidence": { "adverse_language": "for Cause", "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Accounting Officer", "severity": "high", "source": "SEC 8-K item code", "successor_named": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "98e26d5e336b0315", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Inspire Medical Systems, Inc.", "cik": 1609550, "ticker": "INSP", "sic_desc": "Medical instruments", "size_tier": "large", "public_float": 3929568386.0, "form": "8-K", "filed": "2026-01-12", "accession": "0001609550-26-000006", "filing_url": "https://www.sec.gov/Archives/edgar/data/1609550/000160955026000006/0001609550-26-000006-index.htm", "headline": "Inspire Medical Systems, Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "e2a1a22f72abf6ed", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "GlobalTech Corp", "cik": 1938338, "ticker": "", "sic_desc": "Telecommunications", "size_tier": "small", "public_float": 33779450.0, "form": "8-K", "filed": "2026-01-12", "accession": "0001477932-26-000161", "filing_url": "https://www.sec.gov/Archives/edgar/data/1938338/000147793226000161/0001477932-26-000161-index.htm", "headline": "GlobalTech Corp's auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "successor_auditor": "Zahid Jamil & Co", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "af5b17054c01dc6f", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "FLANIGANS ENTERPRISES INC", "cik": 12040, "ticker": "BDL", "sic_desc": "Restaurants", "size_tier": "small", "public_float": 21519000.0, "form": "8-K", "filed": "2026-01-12", "accession": "0001174947-26-000032", "filing_url": "https://www.sec.gov/Archives/edgar/data/12040/000117494726000032/0001174947-26-000032-index.htm", "headline": "FLANIGANS ENTERPRISES INC's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "963c60ededd9a14c", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "FIRST NORTHERN COMMUNITY BANCORP", "cik": 1114927, "ticker": "FNRN", "sic_desc": "Finance, insurance and real estate", "size_tier": "mid", "public_float": 139059159.0, "form": "8-K", "filed": "2026-01-12", "accession": "0001114927-26-000002", "filing_url": "https://www.sec.gov/Archives/edgar/data/1114927/000111492726000002/0001114927-26-000002-index.htm", "headline": "FIRST NORTHERN COMMUNITY BANCORP's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2d2119f36ec39bee", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Duolingo, Inc.", "cik": 1562088, "ticker": "DUOL", "sic_desc": "Prepackaged software", "size_tier": "mega", "public_float": 13342902822.0, "form": "8-K", "filed": "2026-01-12", "accession": "0001628280-26-001730", "filing_url": "https://www.sec.gov/Archives/edgar/data/1562088/000162828026001730/0001628280-26-001730-index.htm", "headline": "Duolingo, Inc. disclosed a disagreement in connection with its Chief Financial Officer's departure", "evidence": { "interim_only": true, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief 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company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "09bd54dca4ed07e2", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "VISHAY INTERTECHNOLOGY INC", "cik": 103730, "ticker": "", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 2805000000.0, "form": "8-K", "filed": "2026-01-09", "accession": "0000103730-26-000003", "filing_url": "https://www.sec.gov/Archives/edgar/data/103730/000010373026000003/0000103730-26-000003-index.htm", "headline": "VISHAY INTERTECHNOLOGY INC reported a change in its independent accounting firm", "evidence": { "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "normal", "source": "SEC 8-K item code", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "541ae522a2b1be44", "signal_type": "restatement", "label": "Restatement", "confidence": "confirmed", "beta": false, "routine": false, "company": "Southwest Gas Holdings, Inc.", "cik": 1692115, "ticker": "", "sic_desc": "Transportation and utilities", "size_tier": "large", "public_float": 5354455918.0, "form": "8-K", "filed": "2026-01-09", "accession": "0001692115-26-000004", "filing_url": "https://www.sec.gov/Archives/edgar/data/1692115/000169211526000004/0001692115-26-000004-index.htm", "headline": "Southwest Gas Holdings, Inc. said previously issued financial statements should no longer be relied upon", "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": "filing says management or the board concluded", "limb_label": "Item 4.02(a) \u2014 management or the board reached the conclusion", "severity": "normal", "source": "SEC 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"successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "aa5efc4f6749e34f", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "OLENOX INDUSTRIES INC.", "cik": 1023994, "ticker": "", "sic_desc": "Wholesale trade", "size_tier": "small", "public_float": 7781458.0, "form": "8-K", "filed": "2026-01-09", "accession": "0001213900-26-002999", "filing_url": "https://www.sec.gov/Archives/edgar/data/1023994/000121390026002999/0001213900-26-002999-index.htm", "headline": "SAFE & GREEN HOLDINGS CORP.'s auditor resigned", "evidence": { "direction": "resigned", "direction_label": "The auditor resigned", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "severity": "high", "source": "SEC 8-K item code", "why": "The 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"5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "21b7f4f963ae77e6", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Koppers Holdings Inc.", "cik": 1315257, "ticker": "KOP", "sic_desc": "Manufacturing", "size_tier": "large", "public_float": 730600000.0, "form": "8-K", "filed": "2026-01-09", "accession": "0001315257-26-000004", "filing_url": "https://www.sec.gov/Archives/edgar/data/1315257/000131525726000004/0001315257-26-000004-index.htm", "headline": "Koppers Holdings Inc.'s Chief Financial Officer departed, replaced on an interim basis", "evidence": { "interim_only": true, "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": false, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "2c6a37f78b58fab6", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "HONG YUAN HOLDING GROUP", "cik": 1324759, "ticker": "HGYN", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 1026655.0, "form": "8-K", "filed": "2026-01-09", "accession": "0001493152-26-001059", "filing_url": "https://www.sec.gov/Archives/edgar/data/1324759/000149315226001059/0001493152-26-001059-index.htm", "headline": "HONG YUAN HOLDING GROUP's Chief Financial Officer departed and a successor was named", "evidence": { "interim_only": false, "item_code": "5.02", "item_title": "Departure of Directors or Certain Officers", "role": "Chief Financial Officer", "severity": "normal", "source": "SEC 8-K item code", "successor_named": true, "why": "The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "1d76a1c763628c63", "signal_type": "auditor_change", "label": "Auditor change", "confidence": "confirmed", "beta": false, "routine": false, "company": "HILLS BANCORPORATION", "cik": 732417, "ticker": "", "sic_desc": "State commercial banks", "size_tier": "mid", "public_float": 598474647.0, "form": "8-K", "filed": "2026-01-09", "accession": "0000732417-26-000003", "filing_url": "https://www.sec.gov/Archives/edgar/data/732417/000073241726000003/0000732417-26-000003-index.htm", "headline": "HILLS BANCORPORATION dismissed Forvis and engaged Crowe", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", 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CPAs", "evidence": { "direction": "dismissed", "direction_label": "The company dismissed the auditor", "disagreements_disclosed": false, "item_code": "4.01", "item_title": "Changes in Registrant's Certifying Accountant", "predecessor_auditor": "Turner, Stone & Company, L.L.P", "predecessor_tier": "other", "severity": "normal", "source": "SEC 8-K item code", "successor_auditor": "GreenGrowth CPAs", "successor_tier": "other", "why": "The company's independent registered accounting firm changed." }, "quote": "", "prior_accession": "", "prior_url": "" }, { "id": "56f8ea8bb68468ee", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "Evolution Metals & Technologies Corp.", "cik": 1866226, "ticker": "EMAT", "sic_desc": "Manufacturing", "size_tier": "small", "public_float": 9790130.0, "form": "8-K", "filed": "2026-01-09", "accession": "0001213900-26-002600", "filing_url": 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"accession": "0000105132-26-000008", "filing_url": "https://www.sec.gov/Archives/edgar/data/105132/000010513226000008/0000105132-26-000008-index.htm", "headline": "WD 40 CO cited accounting standard ASU 2023-07 for the first time in this filing series", "evidence": { "adopted": [ "2023-07" ], "adoption_year_stated": 2025, "caveat": null, "contexts": [ "The Company adopted ASU 2023-07 with its annual period ended August 31, 2025 and interim periods thereafter." ], "new_standards": [ "2023-07", "2025-05", "2025-06" ], "prior_filed": "2025-07-10", "prior_form": "10-Q", "restates_existing_policy": false, "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." }, "quote": "The Company adopted ASU 2023-07 with its annual period ended August 31, 2025 and interim periods thereafter.", "prior_accession": "0000105132-25-000025", "prior_url": "https://www.sec.gov/Archives/edgar/data/105132/000010513225000025/wdfc-20250531.htm" }, { "id": "3816b458d885e2eb", "signal_type": "officer_departure", "label": "Finance chief departure", "confidence": "derived", "beta": false, "routine": false, "company": "SS Innovations International, Inc.", "cik": 1676163, "ticker": "SSII", "sic_desc": "Medical instruments", "size_tier": "mid", "public_float": 270113872.0, "form": "8-K", "filed": "2026-01-08", "accession": "0001213900-26-002572", "filing_url": "https://www.sec.gov/Archives/edgar/data/1676163/000121390026002572/0001213900-26-002572-index.htm", "headline": "SS Innovations International, Inc.'s 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