Filing Signals

Source: SEC EDGAR Compiled 2026-08-23 04:41 UTC Unattended

← All events

Capstone Holding Corp.

CIK 887151 CAPS·Wholesale Trade · All EDGAR filings ↗

Progression

  1. Going concern 10-Q
  2. Restatement 8-K
Restatement SEC item code

Capstone Holding Corp. said previously issued financial statements should no longer be relied upon

Item 4.02(a) — management or the board reached the conclusion

Evidence
Item code
4.02
Item title
Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
Limb
a
Limb basis
explicit item reference
Limb label
Item 4.02(a) — management or the board reached the conclusion
Severity
normal
Source
SEC 8-K item code
Why
The company told investors that previously issued financial statements should no longer be relied upon.

Source filing ↗

Going concern Filing comparison

Capstone Holding Corp. said management's plans alleviate substantial doubt about going concern

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.

Source filing ↗ Prior filing ↗