Daily tracking of restatements, auditor changes, going-concern language and accounting-policy shifts in SEC filings.
Every weekday this site reads new SEC filings and reports six things
that are otherwise hard to see: companies withdrawing reliance on past
financial statements, auditors resigning or being dismissed, periodic
reports filed late, going-concern conclusions appearing or lifting, and
accounting-policy language being rewritten. It runs on a schedule with
no one at the controls.
Does not expect a significant change in results.7 notices filed the same day
(NT 10-Q, NT 10-Q/A).other reports also outstanding
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.
Evidence
Anticipates significant change
False
Filings in batch
7
Other forms
['NT 10-Q', 'NT 10-Q/A']
Other periodic reports filed
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.
The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.
Legacy BOXABL’s 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’s 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’s 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’s plans will be achieved. 23 Off-Ba
Evidence
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
None
Prior state label
None
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.
No going-concern disclosure→Substantial doubt about ability to continue as a going concern
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 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’s ability to continue as a going concern. Management’s plans regarding these matters
Evidence
Caveat
None
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
None
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.
expects significant change in resultsother reports also outstanding
(Attached Extra Sheets if Needed) 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.
Evidence
Anticipates significant change
True
Other periodic reports filed
False
Severity
high
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 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.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
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
The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.
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 doubt
Evidence
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
None
Prior state label
None
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.
Substantial doubt about ability to continue as a going concern→Substantial doubt raised, alleviated by management's plans
NOTE 2 – 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 acti
Evidence
Caveat
None
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
None
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.
No going-concern disclosure→Substantial doubt about ability to continue as a going concern
During the six-month period ended June 30, 2026, the Company’s net cash used in operating activities totaled approximately $2.0 million. Additionally, the Company’s 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’s ability to continue as a going concern. 12 Splash Beverage Group, Inc. Notes to the Condensed Consolidated Financial Statements Note 2 – Summary of Significant Accounting Policies, continued The Compan
Evidence
Caveat
None
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
None
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.
No going-concern disclosure→Substantial doubt about ability to continue as a going concern
Accordingly, these conditions and events raise substantial doubt about the Company’s ability to continue as a going concern. Management intends to address the Company’s 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 com
Evidence
Caveat
None
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
None
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.
No going-concern disclosure→Substantial doubt about ability to continue as a going concern
The conditions described above — including the Company’s recurring losses, negative operating cash flows, working capital deficit, the matured Bailey sellers’ promissory note and the monthly payment obligations under the RallyTown secured note (see Note 7) — raise substantial doubt about the Company’s ability to continue as a going concern, and the Company’s 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 cond
Evidence
Caveat
None
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
None
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.
No going-concern disclosure→Substantial doubt about ability to continue as a going concern
Additionally, future capital requirements will depend on many factors, including the rate of revenue growth, the selling price of the Company’s 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’s products. These factors raise substantial doubt about the Company’s 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 equi
Evidence
Caveat
None
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
None
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.
No going-concern disclosure→Substantial doubt about ability to continue as a going concern
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’s 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 the
Evidence
Caveat
None
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
None
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.
ChronoScale Holdings Corp disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant
The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.
Based on this analysis, we believe that we have substantial liquidity to meet our obligations as they become due for at least one year after the issuance of these consolidated financial statements. Accordingly, Management has concluded that substantial doubt about our ability to continue as a going concern is not raised. Recent Financing Activities See "Note 8 - Debt" in the notes to the consolidated financial statements included in this Annual Report on Form 10-K for more information on our convertible promissory notes and other debt instruments. On May 5, 2026, immediately prior to the Closi
Evidence
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
2026-04-10
Prior form
10-K/A
Prior state
None
Prior state label
None
Registrant changed from
ChronoScale 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.
The Company adopted ASU 2023-08, Intangibles — Goodwill and Other — Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets, effective January 1, 2025.
Evidence
Adopted
['2023-08']
Contexts
['The Company adopted ASU 2023-08, Intangibles — Goodwill and Other — Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets, effective January 1, 2025.']
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.
Evidence
Adopted
['2023-09']
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.']
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.
Evidence
Prior filed
2026-07-31
Prior form
10-Q
Similarity
0.562
Source
revenue recognition note comparison
Threshold
0.6
Why
The revenue recognition policy disclosure changed materially from the previous comparable filing.
Language present now, absent from the prior filing:
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’s performance obligation is satisfied as hash computation services are provided to the mining pool operators.
Does not expect a significant change in results.other reports also outstanding
Sports Entertainment Gaming Global Corporation (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 and expense.
Evidence
Anticipates significant change
False
Other periodic reports filed
False
Severity
high
Source
Form 12b-25 (notification of late filing)
Stated reason
Sports Entertainment Gaming Global Corporation (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 and expense.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
Does not expect a significant change in results.other reports also outstanding
(the “Company”) is unable to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Quarterly Report”) 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
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 quarter ended June 30, 2026 (the “Quarterly Report”) 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.
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
The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.
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 he
Evidence
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
None
Prior state label
None
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.
Revenue is recognized in an amount that reflects the consideration the Company expects to be entitled to in exchange for transferring goods or services to customers.
Evidence
Prior filed
2025-08-21
Prior form
10-K
Similarity
0.268
Source
revenue recognition note comparison
Threshold
0.6
Why
The revenue recognition policy disclosure changed materially from the previous comparable filing.
Language present now, absent from the prior filing:
Revenue is recognized in an amount that reflects the consideration the Company expects to be entitled to in exchange for transferring goods or services to customers.
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.
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.
Evidence
Anticipates significant change
False
Other periodic reports filed
None
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.
Partners Group Lending Fund, LLC (the “Company”) was unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the “Report”) within the prescribed time period as additional time was necessary to complete the Company’s internal review of the Report.
Evidence
Anticipates significant change
None
Other periodic reports filed
None
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
Partners Group Lending Fund, LLC (the “Company”) was unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the “Report”) within the prescribed time period as additional time was necessary to complete the Company’s internal review of the Report.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
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’s financial statements and disclosures review.
Evidence
Anticipates significant change
False
Other periodic reports filed
True
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’s financial statements and disclosures review.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
(the “Registrant”) is unable to file with the U.S. Securities and Exchange Commission (the “SEC”) its Quarterly Report for the three months ended June 30, 2026 (the “Quarterly Report”) 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 (“Nasdaq”) informing the Company that Nasdaq’s staff had determined to delist the Company’s common stock, par value $0.0001 per share (the “Common Stock”), from Nasdaq. The Company is appealing the Staff De
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Registrant”) is unable to file with the U.S. Securities and Exchange Commission (the “SEC”) its Quarterly Report for the three months ended June 30, 2026 (the “Quarterly Report”) 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 (“Nasdaq”) informing the Company that Nasdaq’s staff had determined to delist the Company’s common stock, par value $0.0001 per share (the “Common Stock”), from Nasdaq. The Company is appealing the Staff De
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
(the “Registrant”) has determined that it is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 (the “Form 10-Q”) 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’s 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 “independent directors” (the “Committee”) as defined by the Nasdaq Stock Market listing standards, as represented by independent counsel, and all parties are working diligently to complete the review, thoug
Evidence
Anticipates significant change
True
Other periodic reports filed
True
Severity
high
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 quarterly period ended June 30, 2026 (the “Form 10-Q”) 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’s 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 “independent directors” (the “Committee”) as defined by the Nasdaq Stock Market listing standards, as represented by independent counsel, and all parties are working diligently to complete the review, thoug
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
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.
Evidence
Anticipates significant change
None
Other periodic reports filed
False
Severity
high
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.
On July 13, 2026, the Company consummated a reorganization transaction (the “Reorganization”) 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’s 2024 Secured Convertible Notes and 2024 Secured Term Notes (collectively, the “Notes”), 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 Form
Evidence
Anticipates significant change
True
Other periodic reports filed
True
Severity
high
Source
Form 12b-25 (notification of late filing)
Stated reason
On July 13, 2026, the Company consummated a reorganization transaction (the “Reorganization”) 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’s 2024 Secured Convertible Notes and 2024 Secured Term Notes (collectively, the “Notes”), 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 Form
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
(the “Company”) 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 “Revenue from Contracts with Customers.” 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’s independent registered public accounting firm to complete its review.
Evidence
Anticipates significant change
True
Other periodic reports filed
True
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 quarter ended June 30, 2026 within the prescribed time period in order to resolve an ASC 606, which is titled “Revenue from Contracts with Customers.” 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’s 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.
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 “Asset Sale”). 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.
Evidence
Anticipates significant change
True
Other periodic reports filed
True
Severity
high
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 “Asset Sale”). 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.
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 “Quarterly Report”). 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.
Evidence
Anticipates significant change
True
Other periodic reports filed
None
Severity
high
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 “Quarterly Report”). 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.
(the “Company”) is unable to file the 10-Q Quarterly Report for the quarterly period ended June 30, 2026 (the “Form 10-Q”) in a timely manner without unreasonable effort or expense due to the Company’s limited personnel and resources, and the delay in review and preparation of financial statements for the quarter ended June 30, 2026.
Evidence
Anticipates significant change
True
Other periodic reports filed
True
Severity
high
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) is unable to file the 10-Q Quarterly Report for the quarterly period ended June 30, 2026 (the “Form 10-Q”) in a timely manner without unreasonable effort or expense due to the Company’s 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.
(the “Company”) 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 “Quarterly Report”) by the prescribed filing date or the five-day extension permitted by the rules of the Securities and Exchange Commission (the “SEC”). 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 “Bankruptcy Code”) in the United States Bankruptcy Court for the District of Delaware (the “Bankruptcy Court”), thereby commencing a Chapter 11 case for the Company (the “Chapter 11 Case”). The case number is 26-10989 an
Evidence
Anticipates significant change
True
Other periodic reports filed
True
Severity
high
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 Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Quarterly Report”) by the prescribed filing date or the five-day extension permitted by the rules of the Securities and Exchange Commission (the “SEC”). 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 “Bankruptcy Code”) in the United States Bankruptcy Court for the District of Delaware (the “Bankruptcy Court”), thereby commencing a Chapter 11 case for the Company (the “Chapter 11 Case”). The case number is 26-10989 an
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
(the “Company”) 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 “Form 10-Q”). 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’s financial statements and related disclosures under the combined comp
Evidence
Anticipates significant change
True
Other periodic reports filed
True
Severity
high
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 Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Form 10-Q”). 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’s financial statements and related disclosures under the combined comp
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
expects significant change in resultsother reports also outstanding
(Attached Extra Sheets if Needed) 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.
Evidence
Anticipates significant change
True
Other periodic reports filed
False
Severity
high
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 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.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
(the “Company”) has determined that it is unable to file with the U.S. Securities and Exchange Commission (the “SEC”) its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Quarterly Report”) 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’s 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
Evidence
Anticipates significant change
True
Other periodic reports filed
True
Severity
high
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) has determined that it is unable to file with the U.S. Securities and Exchange Commission (the “SEC”) its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Quarterly Report”) 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’s 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
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
(the “Company”) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the “Q2 Form 10-Q”) with the Securities and Exchange Commission (the “SEC”) 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 losses
Evidence
Anticipates significant change
True
Other periodic reports filed
True
Severity
high
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the “Q2 Form 10-Q”) with the Securities and Exchange Commission (the “SEC”) 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 losses
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
(the “Registrant”) 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 “Form 10-Q”). 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 prescribe
Evidence
Anticipates significant change
True
Other periodic reports filed
True
Severity
high
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 Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the “Form 10-Q”). 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 prescribe
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
(the “Company”) 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 “Form 10-Q”) 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.
Evidence
Anticipates significant change
True
Other periodic reports filed
True
Severity
high
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) 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 “Form 10-Q”) 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.
(the “Company”) has determined that it is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the “Form 10-Q”) 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.
Evidence
Anticipates significant change
True
Other periodic reports filed
None
Severity
high
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) has determined that it is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the “Form 10-Q”) 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.
Does not expect a significant change in results.other reports also outstanding
(the “Registrant”) 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 “Form 10-Q”). 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 prescribed
Evidence
Anticipates significant change
False
Other periodic reports filed
False
Severity
high
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 Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the “Form 10-Q”). 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 prescribed
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
Cambium Networks Corporation (the “Company”) 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 “anticipates,” “believes,” “estimates,” “expects,” “intends,” “pl
Evidence
Anticipates significant change
True
Other periodic reports filed
True
Severity
high
Source
Form 12b-25 (notification of late filing)
Stated reason
Cambium Networks Corporation (the “Company”) 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 “anticipates,” “believes,” “estimates,” “expects,” “intends,” “pl
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
(the “Company”) 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 “Report”). 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.
Evidence
Anticipates significant change
True
Other periodic reports filed
True
Severity
high
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 Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the “Report”). 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.
expects significant change in resultsother reports also outstanding
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.
Evidence
Anticipates significant change
True
Other periodic reports filed
False
Severity
high
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.
(“BOXABL” or the “Company”) 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 “Quarterly Report”). 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 “Super 8-K”), the Company (formerly known as FG merger II Corp.) consummated its previously announced business combination (the “Business Combination”) on July 17, 2026. Due to the timing of the c
Evidence
Anticipates significant change
True
Other periodic reports filed
None
Severity
high
Source
Form 12b-25 (notification of late filing)
Stated reason
(“BOXABL” or the “Company”) 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 “Quarterly Report”). 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 “Super 8-K”), the Company (formerly known as FG merger II Corp.) consummated its previously announced business combination (the “Business Combination”) on July 17, 2026. Due to the timing of the c
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
Does not expect a significant change in results.other reports also outstanding
Atlantic American Corporation (the “Company”) is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 (the “Q2 Form 10-Q”) 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. 2018‑12, Financial Services—Insurance (Topic 944)—Targeted 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 period
Evidence
Anticipates significant change
False
Other periodic reports filed
False
Severity
high
Source
Form 12b-25 (notification of late filing)
Stated reason
Atlantic American Corporation (the “Company”) is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 (the “Q2 Form 10-Q”) 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. 2018‑12, Financial Services—Insurance (Topic 944)—Targeted 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 period
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
No going-concern disclosure→Substantial doubt about ability to continue as a going concern
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’s future operating losses and the timing of becoming profitable are uncertain. The Company’s 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 intended
Evidence
Caveat
None
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
None
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.
No going-concern disclosure→Substantial doubt raised, alleviated by management's plans
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’s assessment of going concern considerations in accordance with International Accounting Standard 1 (IAS 1), “Presentation of Financial Statements,” paragraph 25, this net loss raises substantial doubt about the Company’s 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 stat
Evidence
Caveat
None
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
None
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.
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
The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.
Explanatory Paragraph — 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’s 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’s evaluation of the events and conditions and management’s plans regarding these matters are also described in Note 2 to the consolidated financial statements. The consolidated financia
Evidence
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
None
Prior state label
None
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.
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’s transition guidance allowing early adoption annual periods for which consolidated financial statements have not yet been issued.
Evidence
Adopted
['2025-12']
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’s transition guidance allowing early adoption annual periods for which consolidated financial statements have not yet been issued.']
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.
Evidence
Adopted
['2023-09']
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.']
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.
Evidence
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.
Language present now, absent from the prior filing:
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.
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.
Evidence
Anticipates significant change
None
Other periodic reports filed
None
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.
XCF Global Inc., a Delaware corporation (the “Company”), was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Form 10-Q”) by the prescribed deadline because additional time, resources and effort are required to complete work related to the Company’s 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
None
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
XCF Global Inc., a Delaware corporation (the “Company”), was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Form 10-Q”) by the prescribed deadline because additional time, resources and effort are required to complete work related to the Company’s 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.
TOP Financial Group Limited (the “Registrant”) is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the “Form 10-Q”) 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
TOP Financial Group Limited (the “Registrant”) is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the “Form 10-Q”) 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.
(the “Registrant”) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Quarterly Report”) 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 t
Evidence
Anticipates significant change
False
Other periodic reports filed
None
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 quarter ended June 30, 2026 (the “Quarterly Report”) 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 t
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
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.
Evidence
Anticipates significant change
None
Other periodic reports filed
None
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.
(the “Company”) 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.
Evidence
Anticipates significant change
None
Other periodic reports filed
None
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 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.
Partners Group Lending Fund, LLC (the “Company”) is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the “Report”) within the prescribed time period as additional time was necessary to complete the review of the Company’s financial statements.
Evidence
Anticipates significant change
None
Other periodic reports filed
None
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
Partners Group Lending Fund, LLC (the “Company”) is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the “Report”) within the prescribed time period as additional time was necessary to complete the review 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.
(the “Company”) is unable to file its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 (the “Form 10-Q”) by the prescribed due date without unreasonable effort or expense. As a result of the Company’s size and recent turnover in its finance department, as well as the devotion of significant time and resources by the Company’s finance personnel in connection with the Company’s 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.
Evidence
Anticipates significant change
None
Other periodic reports filed
None
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 quarterly period ended June 30, 2026 (the “Form 10-Q”) by the prescribed due date without unreasonable effort or expense. As a result of the Company’s size and recent turnover in its finance department, as well as the devotion of significant time and resources by the Company’s finance personnel in connection with the Company’s 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.
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’s independent registered public accounting firm to complete its review.
Evidence
Anticipates significant change
False
Other periodic reports filed
None
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’s 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.
(the “Registrant”) 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
None
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 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.
(the “Registrant”) was unable to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Quarterly Report”) 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
None
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 quarter ended June 30, 2026 (the “Quarterly Report”) 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.
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.
Evidence
Anticipates significant change
False
Other periodic reports filed
None
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.
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.
Evidence
Anticipates significant change
False
Other periodic reports filed
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.
(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 (the “Form 10-Q”). 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
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 (the “Form 10-Q”). 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.
(the “Company”) 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 “Form 10-Q”), 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’s management and finance personnel. As a result, additional time is needed for the Company to prepare,
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) 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 “Form 10-Q”), 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’s management and finance personnel. As a result, additional time is needed for the Company to prepare,
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
(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 (the “Quarterly Report”) 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 Quarterl
Evidence
Anticipates significant change
False
Other periodic reports filed
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 (the “Quarterly Report”) 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 Quarterl
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
(the “Company”) is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026, (the “Quarterly Report”) within the prescribed time period as additional time is necessary to complete the review of the Company’s financial statements.
Evidence
Anticipates significant change
None
Other periodic reports filed
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 “Quarterly Report”) within the prescribed time period as additional time is necessary to complete the review 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.
IWAC Holding Company Inc., a Delaware corporation (the “Company”) 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 “June Form 10-Q”) 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.
Evidence
Anticipates significant change
None
Other periodic reports filed
None
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
IWAC Holding Company Inc., a Delaware corporation (the “Company”) 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 “June Form 10-Q”) 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.
(the Company”) will not be able to timely file with the U.S. Securities and Exchange Commission (the “SEC”) its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Quarterly Report”). 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
None
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the Company”) will not be able to timely file with the U.S. Securities and Exchange Commission (the “SEC”) its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Quarterly Report”). 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.
(the “Company”) 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 “Form 10-Q”) 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) 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 “Form 10-Q”) 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.
The Company’s 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
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 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.
(the “Company”) 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 “2026 Q2 Form 10-Q”) 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 stateme
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) 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 “2026 Q2 Form 10-Q”) 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 stateme
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
The registrant was unable to file its Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026 (the “Form 10-Q”) 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
Evidence
Anticipates significant change
None
Other periodic reports filed
None
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 “Form 10-Q”) 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
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
The Company is unable to file its Quarterly Report on Form 10-Q for the period ending June 30, 2026 (the “Quarterly Report”) 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 investigatio
Evidence
Anticipates significant change
None
Other periodic reports filed
None
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 ending June 30, 2026 (the “Quarterly Report”) 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 investigatio
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
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’s financial condition.
Evidence
Anticipates significant change
None
Other periodic reports filed
None
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’s financial condition.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
(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 (the “Quarterly Report”) 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 Quarterly
Evidence
Anticipates significant change
None
Other periodic reports filed
None
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 (the “Quarterly Report”) 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 Quarterly
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
Crown PropTech Acquisitions (the “Registrant”) 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 “Form 10-Q”). 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
Crown PropTech Acquisitions (the “Registrant”) 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 “Form 10-Q”). 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.
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.
Evidence
Anticipates significant change
False
Other periodic reports filed
None
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.
The quarterly report of AppSoft Technologies, Inc. (the “Company”) on Form 10-Q for the quarter ended June 30, 2026 (the “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 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
The quarterly report of AppSoft Technologies, Inc. (the “Company”) on Form 10-Q for the quarter ended June 30, 2026 (the “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 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.
Aerkomm Inc. told the SEC it could not file its quarterly report on time
Aerkomm Inc.·NT 10-Q
·Transportation And Utilities·$51M
(the “Company”) 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 “Form 10-Q”) 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.
Evidence
Anticipates significant change
None
Other periodic reports filed
None
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) 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 “Form 10-Q”) 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.
Vivakor, Inc. filed its quarterly report late and said it expects a significant change in results
Vivakor, Inc.VIVK·NT 10-Q
·Transportation And Utilities·$58M
expects significant change in results
(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 (the “Quarterly Report”) 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 f
Evidence
Anticipates significant change
True
Other periodic reports filed
True
Severity
high
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 (the “Quarterly Report”) 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 f
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
The Registrant is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the “Form 10-Q”) 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.
Evidence
Anticipates significant change
True
Other periodic reports filed
True
Severity
high
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 “Form 10-Q”) 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.
Does not expect a significant change in results.other reports also outstanding
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.
Evidence
Anticipates significant change
False
Other periodic reports filed
False
Severity
high
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.
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 statemen
Evidence
Anticipates significant change
None
Other periodic reports filed
False
Severity
high
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 statemen
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
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’s 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
Evidence
Anticipates significant change
True
Other periodic reports filed
True
Severity
high
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’s 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
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
Does not expect a significant change in results.other reports also outstanding
Protokinetix, Incorporated (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 (the “Quarterly Report”) 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 30,
Evidence
Anticipates significant change
False
Other periodic reports filed
False
Severity
high
Source
Form 12b-25 (notification of late filing)
Stated reason
Protokinetix, Incorporated (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 (the “Quarterly Report”) 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 30,
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
Does not expect a significant change in results.other reports also outstanding
(the “Company”) 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’s review procedures performed by the Company’s independent registered public accounting firm. The Company is working diligently with its auditors to finalize the financial statements and related disclosures.
Evidence
Anticipates significant change
False
Other periodic reports filed
False
Severity
high
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) 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’s review procedures performed by the Company’s 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.
(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 (the “Quarterly Report”) 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 f
Evidence
Anticipates significant change
True
Other periodic reports filed
True
Severity
high
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 (the “Quarterly Report”) 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 f
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
(the “Company”) 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 “Form 10-Q”) 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’s accounting department, to finalize review of the Company’s 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.
Evidence
Anticipates significant change
True
Other periodic reports filed
None
Severity
high
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 Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Form 10-Q”) 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’s accounting department, to finalize review of the Company’s 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.
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.
Evidence
Anticipates significant change
True
Other periodic reports filed
True
Severity
high
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.
The filing by Evolution Metals & Technologies Corp. (the “Company”) of the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Quarterly Report”) 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.
Evidence
Anticipates significant change
True
Other periodic reports filed
None
Severity
high
Source
Form 12b-25 (notification of late filing)
Stated reason
The filing by Evolution Metals & Technologies Corp. (the “Company”) of the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Quarterly Report”) 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.
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.
Evidence
Anticipates significant change
True
Other periodic reports filed
True
Severity
high
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.
(the “Company”) 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 “Form 10-Q”) 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 (“ASC”) Topic 810, Consolidation. As reported in the Company’s Current Report on Form 8-K filed with the Securities and Exchange Commission on May 27, 2026 (the “Termination Date”), the Company entered into an Amendment No. 1 to Membership Interest Purchase Agreement with DNA
Evidence
Anticipates significant change
True
Other periodic reports filed
None
Severity
high
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 three months ended June 30, 2026 (the “Form 10-Q”) 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 (“ASC”) Topic 810, Consolidation. As reported in the Company’s Current Report on Form 8-K filed with the Securities and Exchange Commission on May 27, 2026 (the “Termination Date”), the Company entered into an Amendment No. 1 to Membership Interest Purchase Agreement with DNA
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
(the “Company”) 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 “Form 10-Q”). 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’s quarter-end closing procedures, which in turn delayed the preparation of the Company’s consolidated financial statements. In addition, as a result of the Company’s size, the Company has limited internal accounting and finance personnel to assist with review and preparation of its financial statements to ensure adequat
Evidence
Anticipates significant change
True
Other periodic reports filed
True
Severity
high
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 Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Form 10-Q”). 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’s quarter-end closing procedures, which in turn delayed the preparation of the Company’s consolidated financial statements. In addition, as a result of the Company’s size, the Company has limited internal accounting and finance personnel to assist with review and preparation of its financial statements to ensure adequat
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
Bubblr Inc (the “Company”) is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the “Quarterly Report”) within the prescribed time period without unreasonable effort or expense due to the circumstances described below. (the “Company”) 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.
Evidence
Anticipates significant change
True
Other periodic reports filed
None
Severity
high
Source
Form 12b-25 (notification of late filing)
Stated reason
Bubblr Inc (the “Company”) is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the “Quarterly Report”) within the prescribed time period without unreasonable effort or expense due to the circumstances described below. (the “Company”) 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.
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’s 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 contr
Evidence
Anticipates significant change
True
Other periodic reports filed
True
Severity
high
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’s 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 contr
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
As previously reported, in July 2026 the Company’s President, Chief Executive Officer and Chairman of the Board and the Company’s Chief Financial Officer each resigned. Each officer asserted that his resignation was for “good reason” 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’s Chief Executive Officer, and the resulting reduction in the Company’s financial reporting person
Evidence
Anticipates significant change
True
Other periodic reports filed
None
Severity
high
Source
Form 12b-25 (notification of late filing)
Stated reason
As previously reported, in July 2026 the Company’s President, Chief Executive Officer and Chairman of the Board and the Company’s Chief Financial Officer each resigned. Each officer asserted that his resignation was for “good reason” 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’s Chief Executive Officer, and the resulting reduction in the Company’s financial reporting person
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
Beam Global (the “Company”) is unable to timely file with the Securities and Exchange Commission (the “Commission”) 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’s 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.
Evidence
Anticipates significant change
True
Other periodic reports filed
True
Severity
high
Source
Form 12b-25 (notification of late filing)
Stated reason
Beam Global (the “Company”) is unable to timely file with the Securities and Exchange Commission (the “Commission”) 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’s 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.
Substantial doubt about ability to continue as a going concern→Substantial doubt raised, alleviated by management's plans
Going Concern In accordance with ASC 205-40, Presentation of Financial Statements — 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’s 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
Evidence
Caveat
None
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
None
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.
No going-concern disclosure→Substantial doubt raised, alleviated by management's plans
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’s fores
Evidence
Caveat
None
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
None
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.
No going-concern disclosure→Substantial doubt about ability to continue as a going concern
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’s 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 an
Evidence
Caveat
None
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
None
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.
No going-concern disclosure→Substantial doubt about ability to continue as a going concern
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’s ability to continue as a going concern. Any future inability of the Company to stay in compliance with the Company’s Revolving Credit Facility has no implications under any of Bally’s Intralot’s debt documents. Bally’s Intralot does not guarantee any of Bally’s Corporation’s debt. Refer to Note 12 “Long-Term Debt” for further information. In response to these conditions, the Company is pursuing a number of financing al
Evidence
Caveat
None
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
None
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.
Substantial doubt about ability to continue as a going concern→Substantial doubt raised, alleviated by management's plans
In accordance with ASC 205-40, Going Concern, (“ASC 205-40”) 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 “issuance date”). •The 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 approximately
Evidence
Caveat
None
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
None
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.
Substantial doubt about ability to continue as a going concern→Substantial doubt raised, alleviated by management's plans
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’s 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 al
Evidence
Caveat
None
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
None
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.
Substantial doubt raised, alleviated by management's plans→Substantial doubt about ability to continue as a going concern
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’s 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 Janua
Evidence
Caveat
None
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
None
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.
Substantial doubt about ability to continue as a going concern→Substantial doubt raised, alleviated by management's plans
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 “IBM Parties”). These factors 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 Company’s management believes that cash generated from its operations will not be sufficient to fund the Company’s operating cash needs, including its remaining scheduled payments to the IBM Parties, over at
Evidence
Caveat
None
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
None
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.
No going-concern disclosure→Substantial doubt about ability to continue as a going concern
Going Concern As disclosed in the Company’s 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’s ability to continue as a going concern depends on management’s ability to improve operating results, manage opera
Evidence
Caveat
None
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
None
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.
Substantial doubt raised, alleviated by management's plans→Substantial doubt about ability to continue as a going concern
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‑forward 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 se
Evidence
Caveat
None
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
None
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.
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.
Evidence
Adopted
['2023-09']
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.']
The Company adopted ASU 2016-13 Financial Instruments — 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 (“CECL”) methodology.
Evidence
Adopted
['2016-13']
Contexts
['The Company adopted ASU 2016-13 Financial Instruments — 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 (“CECL”) methodology.']
Digital Assets Effective January 1, 2025, the Company adopted ASU 2023-08, Intangibles — Goodwill and Other — Crypto Assets (Subtopic 350-60) Accounting for and Disclosure of Crypto Assets.
Evidence
Adopted
['2023-08']
Contexts
['Digital Assets Effective January 1, 2025, the Company adopted ASU 2023-08, Intangibles — Goodwill and Other — Crypto Assets (Subtopic 350-60) Accounting for and Disclosure of Crypto Assets.']
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.
Evidence
Anticipates significant change
False
Other periodic reports filed
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.
(the “Company”) 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
None
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) 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.
(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 (the “Form 10-Q”) 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 end
Evidence
Anticipates significant change
None
Other periodic reports filed
None
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 (the “Form 10-Q”) 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 end
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
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.
Evidence
Anticipates significant change
None
Other periodic reports filed
None
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.
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’s Discussion and Analysis of such financial statements prior to the filing deadline.
Evidence
Anticipates significant change
False
Other periodic reports filed
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’s 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.
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’s review of the
Evidence
Anticipates significant change
None
Other periodic reports filed
None
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’s review of the
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
The Company’s 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
The Company’s 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.
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.
Evidence
Anticipates significant change
None
Other periodic reports filed
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.
The Registrant is unable to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Report”) 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.
Evidence
Anticipates significant change
None
Other periodic reports filed
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 “Report”) 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.
Management was unable to obtain certain of the business information necessary to complete the preparation of the Company’s Form 10-Q for the period ended June 30, 2026 and the review of the report by the Company’s 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.
Evidence
Anticipates significant change
None
Other periodic reports filed
None
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’s Form 10-Q for the period ended June 30, 2026 and the review of the report by the Company’s 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.
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’s interim financial statements and related disclosures, including the completion of review procedures by the Registrant’s independent registered public accounting firm.
Evidence
Anticipates significant change
False
Other periodic reports filed
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’s interim financial statements and related disclosures, including the completion of review procedures by the Registrant’s independent registered public accounting firm.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
(“SecureTech”) is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (“Form 10-Q”) 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’s client acceptance, planning and risk assessment procedures, and its review of SecureTech’s historical financial information, before the review of the interim financial statements to be included in the Form 10-Q could be completed. In c
Evidence
Anticipates significant change
None
Other periodic reports filed
None
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(“SecureTech”) is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (“Form 10-Q”) 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’s client acceptance, planning and risk assessment procedures, and its review of SecureTech’s historical financial information, before the review of the interim financial statements to be included in the Form 10-Q could be completed. In c
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
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.
Evidence
Anticipates significant change
None
Other periodic reports filed
None
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.
The Registrant’s 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.
Evidence
Anticipates significant change
None
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
The Registrant’s 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.
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.
Evidence
Anticipates significant change
False
Other periodic reports filed
None
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.
(the “Company”) 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
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 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.
(the “Company”) on Form 10-Q for the quarter ended June 30, 2026 (the “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 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) on Form 10-Q for the quarter ended June 30, 2026 (the “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 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.
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’s accounting staff needs additional time to finalize the financial statements for the period ended June 30, 2026.
Evidence
Anticipates significant change
None
Other periodic reports filed
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’s 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.
(the “Company”) 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) 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.
(the “Company”) 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 “Form 10-Q”) 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’s 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) 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 “Form 10-Q”) 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’s 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.
(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 June 30, 2026 (the “Quarterly Report”) with the U.S. Securities Exchange Commission (the “SEC”) 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 no
Evidence
Anticipates significant change
False
Other periodic reports filed
None
Severity
normal
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 June 30, 2026 (the “Quarterly Report”) with the U.S. Securities Exchange Commission (the “SEC”) 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 no
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
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
Evidence
Anticipates significant change
None
Other periodic reports filed
None
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.
The Form 10-Q could not be filed within the prescribed time because additional time is required by Registrant’s management and auditors to prepare certain financial information to be included in such report.
Evidence
Anticipates significant change
False
Other periodic reports filed
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’s 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.
(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 (the “Quarterly Report”) 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
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 (the “Quarterly Report”) 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.
(the “Company”) has determined that it is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the “Form 10-Q”) 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’s certifying accountants had the opportunity to complete their audit of the financial statements to be included in the Company’s Quarterly Report on Form 10-Q.
Evidence
Anticipates significant change
False
Other periodic reports filed
None
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) has determined that it is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the “Form 10-Q”) 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’s certifying accountants had the opportunity to complete their audit of the financial statements to be included in the Company’s 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.
(the “Company”) 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
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 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.
(the “Company”) could not complete the filing of its Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2026 (the “Form 10-Q”) 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
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 fiscal quarter ended June 30, 2026 (the “Form 10-Q”) 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.
The Registrant’s 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.
Evidence
Anticipates significant change
None
Other periodic reports filed
None
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
The Registrant’s 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.
KonaTel, Inc. told the SEC it could not file its quarterly report on time
KonaTel, Inc.KTEL·NT 10-Q
·Transportation And Utilities·$11M
Does not expect a significant change in results.
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.
Evidence
Anticipates significant change
False
Other periodic reports filed
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.
KALA BIO, Inc. told the SEC it could not file its quarterly report on time
KALA BIO, Inc.KALA·NT 10-Q
·Pharmaceutical Preparations·$25M
Does not expect a significant change in results.
(the “Company”) 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 “Form 10-Q”) 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) 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 “Form 10-Q”) 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.
(the “Registrant”) could not complete the filing of its Annual Report on Form 10-Q for the quarter ended June 30, 2026 (the “Form 10-Q”) 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Registrant”) could not complete the filing of its Annual Report on Form 10-Q for the quarter ended June 30, 2026 (the “Form 10-Q”) 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.
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.
Evidence
Anticipates significant change
None
Other periodic reports filed
None
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.
(the “Company”) has determined that it is unable to file its quarterly report on Form 10-Q for the period ended June 30, 2026 (the “Quarterly Report”) 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’s unaudited financial statements included in the Quarterly Report.
Evidence
Anticipates significant change
False
Other periodic reports filed
None
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) has determined that it is unable to file its quarterly report on Form 10-Q for the period ended June 30, 2026 (the “Quarterly Report”) 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’s 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.
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.
Evidence
Anticipates significant change
None
Other periodic reports filed
None
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.
As previously reported in the Registrant’s 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 “Form 10-Q”). Additionally, as disclosed in the Registrant’s 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 co
Evidence
Anticipates significant change
None
Other periodic reports filed
None
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
As previously reported in the Registrant’s 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 “Form 10-Q”). Additionally, as disclosed in the Registrant’s 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 co
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
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
Evidence
Anticipates significant change
None
Other periodic reports filed
None
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.
(the “Company”) is unable to file its Quarterly Report on Form 10-Q for its quarter ended June 30, 2026 (the “Second Quarter 10-Q”) 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
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 its quarter ended June 30, 2026 (the “Second Quarter 10-Q”) 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.
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.
Evidence
Anticipates significant change
False
Other periodic reports filed
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.
(the “Company”) 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’s Second Quarter financial reporting process, including the review of the Form 10-Q by the Company’s Independent Auditors.
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) 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’s Second Quarter financial reporting process, including the review of the Form 10-Q by the Company’s Independent Auditors.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
(the “Company”) 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 (“SEC”) on November 12, 2024, on the same day, the Company filed a voluntary petition (the “Chapter 11 Reorganization”) 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 profes
Evidence
Anticipates significant change
None
Other periodic reports filed
None
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 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 (“SEC”) on November 12, 2024, on the same day, the Company filed a voluntary petition (the “Chapter 11 Reorganization”) 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 profes
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
The Company’s 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
The Company’s 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.
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’s interim financial statements and related disclosures, including the completion of review procedures by the Registrant’s independent registered public accounting firm.
Evidence
Anticipates significant change
None
Other periodic reports filed
None
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’s interim financial statements and related disclosures, including the completion of review procedures by the Registrant’s independent registered public accounting firm.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
(the “Company”) is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the “Form 10-Q”) 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.
Evidence
Anticipates significant change
None
Other periodic reports filed
None
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 “Form 10-Q”) 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.
(the “Company”) 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 “Form 10-Q”), 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
None
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) 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 “Form 10-Q”), 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.
(the “Company”) of the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Quarterly Report”) 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
None
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) of the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Quarterly Report”) 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.
(the “Company”) 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 “Form 10-Q”) 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’s 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 resul
Evidence
Anticipates significant change
None
Other periodic reports filed
None
Severity
normal
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 Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Form 10-Q”) 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’s 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 resul
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
(the “Company”) 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 “Form 10-Q”), 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
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 Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Form 10-Q”), 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.
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.
Evidence
Anticipates significant change
False
Other periodic reports filed
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.
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’s Form 10-Q, which delay could not be eliminated by the Company without unreasonable effort and expense.
Evidence
Anticipates significant change
False
Other periodic reports filed
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’s 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.
The Crypto Company (the “Company”) 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
None
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
The Crypto Company (the “Company”) 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.
(the “Company”) 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
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 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.
The filing by ConnectM Technology Solutions, Inc. (the “Company”) of the Company’s Quarterly Report on Form 10-Q for the three months ended June 30, 2026 (the “Quarterly Report”) 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.
Evidence
Anticipates significant change
None
Other periodic reports filed
None
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
The filing by ConnectM Technology Solutions, Inc. (the “Company”) of the Company’s Quarterly Report on Form 10-Q for the three months ended June 30, 2026 (the “Quarterly Report”) 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.
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.
Evidence
Anticipates significant change
None
Other periodic reports filed
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.
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.
Evidence
Anticipates significant change
False
Other periodic reports filed
None
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.
(the “Company”) 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 “Form 10-Q”) 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) 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 “Form 10-Q”) 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.
The Company’s 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
The Company’s 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.
(“Celularity”) 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 “June 2026 Form 10-Q”) with the Securities and Exchange Commission (“SEC”) within the prescribed time period. Constraints in Celularity’s 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(“Celularity”) 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 “June 2026 Form 10-Q”) with the Securities and Exchange Commission (“SEC”) within the prescribed time period. Constraints in Celularity’s 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.
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’s auditor being unable to complete its review of the Company’s financial statements in time to comply with the deadline filing requirements. This is due to the Registrant’s 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
None
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’s auditor being unable to complete its review of the Company’s financial statements in time to comply with the deadline filing requirements. This is due to the Registrant’s 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.
(the “Company”) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Form 10-Q”) 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’s Form 8-K filed with the Securities and Exchange Commission on August 6, 2026 (“Form 8-K”), on August 3, 2026, the Audit Committee of the Board of Directors of the Company concluded that the Company’s 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, 20
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Form 10-Q”) 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’s Form 8-K filed with the Securities and Exchange Commission on August 6, 2026 (“Form 8-K”), on August 3, 2026, the Audit Committee of the Board of Directors of the Company concluded that the Company’s 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, 20
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
CONX Corp. told the SEC it could not file its quarterly report on time
CONX Corp.·NT 10-Q
·Finance, Insurance And Real Estate
(the “Company”) 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 “Quarterly Report”) 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 (“SEC”) 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 “Acquisition.” As previously reported, due to the timing of the completion of t
Evidence
Anticipates significant change
None
Other periodic reports filed
None
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) 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 “Quarterly Report”) 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 (“SEC”) 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 “Acquisition.” As previously reported, due to the timing of the completion of t
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
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’s 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.
Evidence
Anticipates significant change
None
Other periodic reports filed
None
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’s 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.
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.
Evidence
Anticipates significant change
None
Other periodic reports filed
None
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.
(the “Company”) 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
None
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) 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.
Boost Run Inc., a Delaware corporation (the “Company”), 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 “Quarterly Report”) due to additional time needed to compile information required to be included in the Quarterly Report.
Evidence
Anticipates significant change
False
Other periodic reports filed
None
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
Boost Run Inc., a Delaware corporation (the “Company”), 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 “Quarterly Report”) 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.
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.
Evidence
Anticipates significant change
False
Other periodic reports filed
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.
The Company’s 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
The Company’s 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.
(the “Partnership”) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the “Form 10-Q”) 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 Partnersh
Evidence
Anticipates significant change
False
Other periodic reports filed
None
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Partnership”) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the “Form 10-Q”) 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 Partnersh
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
(the “Company”) 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) 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.
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’s prescribed due date.
Evidence
Anticipates significant change
False
Other periodic reports filed
None
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’s prescribed due date.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
(the “Company”) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Form 10-Q”) 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Form 10-Q”) 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.
The registrant’s report cannot be so filed due to the Company’s 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
The registrant’s report cannot be so filed due to the Company’s 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.
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’s 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.
Evidence
Anticipates significant change
True
Other periodic reports filed
None
Severity
high
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’s 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.
expects significant change in resultsother reports also outstanding
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’s financial statements included in its Annual Reports on Form 10-K
Evidence
Anticipates significant change
True
Other periodic reports filed
False
Severity
high
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’s financial statements included in its Annual Reports on Form 10-K
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
(the “Company”) is unable to file, without unreasonable effort and expense, its Form 10-Q quarterly report for the quarter ended June 30, 2026 (“Form 10-Q”) 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.
Evidence
Anticipates significant change
None
Other periodic reports filed
False
Severity
high
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) is unable to file, without unreasonable effort and expense, its Form 10-Q quarterly report for the quarter ended June 30, 2026 (“Form 10-Q”) 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.
No going-concern disclosure→Substantial doubt about ability to continue as a going concern
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’s 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 — Summary of Significant Accounting Policies Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepare
Evidence
Caveat
None
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
None
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.
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.
Evidence
Adopted
['2025-10']
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.']
The core principles in ASC 606 include the following: a contract with a customer creates distinct contract assets and performance obligations, satisfaction of a performance obligation creates revenue, and a performance obligation is satisfied upon transfer of control to a good or service to a customer.
Evidence
Prior filed
2025-09-19
Prior form
10-K/A
Similarity
0.05
Source
revenue recognition note comparison
Threshold
0.6
Why
The revenue recognition policy disclosure changed materially from the previous comparable filing.
Language present now, absent from the prior filing:
The core principles in ASC 606 include the following: a contract with a customer creates distinct contract assets and performance obligations, satisfaction of a performance obligation creates revenue, and a performance obligation is satisfied upon transfer of control to a good or service to a customer.
Revenue is recognized by evaluating our revenue contracts with customers based on the five-step model under ASC 606:
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.
Evidence
Anticipates significant change
None
Other periodic reports filed
None
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.
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.
Evidence
Anticipates significant change
None
Other periodic reports filed
None
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 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.
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’s financial statements and related disclosures, including the accounting and disclosure review relating to recent acquisition transaction.
Evidence
Anticipates significant change
False
Other periodic reports filed
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’s 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.
(the “Company”) is unable to file the Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Form 10-Q”) in a timely manner without unreasonable effort or expense, as the Company’s 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.
Evidence
Anticipates significant change
False
Other periodic reports filed
None
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) is unable to file the Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Form 10-Q”) in a timely manner without unreasonable effort or expense, as the Company’s 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.
AI Financial Corporation (the “Company”) 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 “Form 10-Q”). The Company requires additional time to finalize its financial statements for that period, including a subsequent events footnote – due, in large part, to the Company’s 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’s PCAOB-registered
Evidence
Anticipates significant change
True
Other periodic reports filed
None
Severity
high
Source
Form 12b-25 (notification of late filing)
Stated reason
AI Financial Corporation (the “Company”) 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 “Form 10-Q”). The Company requires additional time to finalize its financial statements for that period, including a subsequent events footnote – due, in large part, to the Company’s 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’s PCAOB-registered
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
No going-concern disclosure→Substantial doubt raised, alleviated by management's plans
Management expects these Notes to be settled through conversion into Common Stock, further extension, or refinancing rather than through repayment in cash; and vii. Nasdaq granted the Company an additional 180-day compliance period through January 4, 2027 to regain compliance with Nasdaq Listing Rule 5550(a)(2). Based on this evaluation, management has concluded that these plans alleviate the substantial doubt about the Company’s ability to continue as a going concern. 19 Table of Contents CAPSTONE HOLDING CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Senior Secured Convertible Notes. The e
Evidence
Caveat
None
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
2026-08-12
Prior form
10-Q/A
Prior state
none
Prior state label
No going-concern disclosure
Registrant changed from
None
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.
(the “Company”) is unable, without unreasonable effort or expense, to timely file with the Securities and Exchange Commission (the “SEC”) its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Form 10-Q”). The additional time required to complete the Form 10-Q is primarily attributable to the Company’s 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’s interim financial statements and related disclosures.
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Company”) is unable, without unreasonable effort or expense, to timely file with the Securities and Exchange Commission (the “SEC”) its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Form 10-Q”). The additional time required to complete the Form 10-Q is primarily attributable to the Company’s 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’s 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.
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’s prescribed due date.
Evidence
Anticipates significant change
None
Other periodic reports filed
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’s prescribed due date.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
(“Harmonic” or the “Company”) was unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended July 3, 2026 (the “Form 10-Q”) 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 “forward-looking 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 that involve risks and uncertainties, including statements regarding the Company’s expected date of filing the
Evidence
Anticipates significant change
False
Other periodic reports filed
True
Severity
normal
Source
Form 12b-25 (notification of late filing)
Stated reason
(“Harmonic” or the “Company”) was unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended July 3, 2026 (the “Form 10-Q”) 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 “forward-looking 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 that involve risks and uncertainties, including statements regarding the Company’s expected date of filing the
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.
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.
Evidence
Anticipates significant change
False
Other periodic reports filed
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.