https://filings.srinivas.cvDaily tracking of restatements, auditor changes, going-concern language and accounting-policy shifts in SEC filings.2026-08-23 04:41 UTChttps://www.sec.gov/Archives/edgar/data/1606242/000121390026092213/0001213900-26-092213-index.htmbc37a28acd98d758Revenue recognition change2026-08-21Allocate the transaction price to the performance obligations;https://www.sec.gov/Archives/edgar/data/883107/000117184326005702/0001171843-26-005702-index.htm928058baa5042518Restatement2026-08-21SOLESENCE, INC. said previously issued financial statements should no longer be relied uponhttps://www.sec.gov/Archives/edgar/data/1696195/000147793226005209/0001477932-26-005209-index.htm7cab6ed45df7f97fLate filing2026-08-21The 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.https://www.sec.gov/Archives/edgar/data/1559998/000149315226039645/0001493152-26-039645-index.htm5337317d07b6dcd7Auditor change2026-08-21Gaucho Group Holdings, Inc. reported a change in its independent accounting firmhttps://www.sec.gov/Archives/edgar/data/1906364/000149315226039614/0001493152-26-039614-index.htm6780bfe73429275aGoing concern2026-08-21Legacy 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-Bahttps://www.sec.gov/Archives/edgar/data/895419/000089541926000054/0000895419-26-000054-index.htmad67c538b12e5596Going concern2026-08-20WOLFSPEED, INC. no longer discloses a going-concern conclusionhttps://www.sec.gov/Archives/edgar/data/1083743/000149315226039471/0001493152-26-039471-index.htm38cba61a74ead9d9Going concern2026-08-20Doubt 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 mattershttps://www.sec.gov/Archives/edgar/data/1621221/000164033426001400/0001640334-26-001400-index.htmd44b82dbeefdd79bGoing concern2026-08-20ARTELO BIOSCIENCES, INC. no longer discloses a going-concern conclusionhttps://www.sec.gov/Archives/edgar/data/1494413/000149441326000039/0001494413-26-000039-index.htm3152176dcb69bba4Accounting policy change2026-08-19The adoption of ASU 2024-04 did not have a material impact on the Company’s condensed consolidated financial statements.https://www.sec.gov/Archives/edgar/data/1801602/000121390026091652/0001213900-26-091652-index.htm7173c0ddb789660eAuditor change2026-08-19SpringBig Holdings, Inc. reported a change in its independent accounting firmhttps://www.sec.gov/Archives/edgar/data/1653909/000143774926028446/0001437749-26-028446-index.htm050a90c29c1b8a88Going concern2026-08-19As 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 doubthttps://www.sec.gov/Archives/edgar/data/1703157/000101738626000126/0001017386-26-000126-index.htm1a8794ffb8c6ba21Going concern2026-08-19NOTE 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 actihttps://www.sec.gov/Archives/edgar/data/1553788/000173112226001102/0001731122-26-001102-index.htma4f4079db3dcc855Going concern2026-08-19During 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 Companhttps://www.sec.gov/Archives/edgar/data/1023994/000121390026091621/0001213900-26-091621-index.htm837f552062962f6eAccounting policy change2026-08-19The 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.https://www.sec.gov/Archives/edgar/data/1023994/000121390026091621/0001213900-26-091621-index.htm1651a52bba858686Revenue recognition change2026-08-19Crypto 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.https://www.sec.gov/Archives/edgar/data/1745032/000110465926098712/0001104659-26-098712-index.htm66bf434f76e17309Late filing2026-08-19(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. ​https://www.sec.gov/Archives/edgar/data/845819/000149315226039185/0001493152-26-039185-index.htme9d42729709e12e0Going concern2026-08-19KonaTel, Inc. no longer discloses a going-concern conclusionhttps://www.sec.gov/Archives/edgar/data/1606757/000160675726000032/0001606757-26-000032-index.htm1464a4f546900105Accounting policy change2026-08-19Federal $ 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.https://www.sec.gov/Archives/edgar/data/95572/000121390026091673/0001213900-26-091673-index.htm40d93b2caa2d3e65Going concern2026-08-19KiNRG, Inc. no longer discloses a going-concern conclusionhttps://www.sec.gov/Archives/edgar/data/896493/000121465926010549/0001214659-26-010549-index.htmd3a17fc55ac5aeadGoing concern2026-08-19Accordingly, 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 comhttps://www.sec.gov/Archives/edgar/data/1138724/000149315226039205/0001493152-26-039205-index.htm08d85d5c08f8c5a7Going concern2026-08-19Global Arena Holding, Inc. no longer discloses a going-concern conclusionhttps://www.sec.gov/Archives/edgar/data/1668010/000149315226039208/0001493152-26-039208-index.htm8aa5d65761a8335bGoing concern2026-08-19The 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 condhttps://www.sec.gov/Archives/edgar/data/1682149/000162828026058013/0001628280-26-058013-index.htm4b2898300c8da085Going concern2026-08-19Additionally, 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 equihttps://www.sec.gov/Archives/edgar/data/1688126/000149315226039262/0001493152-26-039262-index.htmda2b314ee94b94c3Accounting policy change2026-08-19NOTE 3 – RECENT ACCOUNTING PRONOUNCEMENTS ASU 2023-08 – Crypto Assets The Company adopted ASU 2023-08.https://www.sec.gov/Archives/edgar/data/2088805/000121390026091771/0001213900-26-091771-index.htm83686202b0a0d070Going concern2026-08-19In 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 thehttps://www.sec.gov/Archives/edgar/data/1549084/000162828026058018/0001628280-26-058018-index.htm2806118a3fcf2964Going concern2026-08-19Based 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 Closihttps://www.sec.gov/Archives/edgar/data/1549084/000162828026058018/0001628280-26-058018-index.htm5c80eb400544d08fAccounting policy change2026-08-19Beginning in the fiscal year ended May 31, 2026, the Company adopted ASU 2023-09 prospectively.https://www.sec.gov/Archives/edgar/data/1673481/000149315226038813/0001493152-26-038813-index.htm662fe58488881d46Late filing2026-08-18Sports 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.https://www.sec.gov/Archives/edgar/data/727346/000149315226038861/0001493152-26-038861-index.htm73a174b650cadde3Late filing2026-08-18The 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.https://www.sec.gov/Archives/edgar/data/1694617/000118518526003580/0001185185-26-003580-index.htm6e081e5a362d90e8Late filing2026-08-18(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.https://www.sec.gov/Archives/edgar/data/1938649/000139834426014861/0001398344-26-014861-index.htm91a6e7fc7aafb274Late filing2026-08-18Partners 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.https://www.sec.gov/Archives/edgar/data/1807616/000121390026090991/0001213900-26-090991-index.htm943cde2074678359Late filing2026-08-18The 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.https://www.sec.gov/Archives/edgar/data/2033770/000121390026091287/0001213900-26-091287-index.htm819a7976b79e31f9Late filing2026-08-18(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 Dehttps://www.sec.gov/Archives/edgar/data/1718500/000152013826000360/0001520138-26-000360-index.htm9f4766c4ce7775e3Revenue recognition change2026-08-18Revenue 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.https://www.sec.gov/Archives/edgar/data/1563568/000143774926028254/0001437749-26-028254-index.htmad706780affda5feGoing concern2026-08-18We 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 hehttps://www.sec.gov/Archives/edgar/data/1594204/000121465926010452/0001214659-26-010452-index.htmb9745b8b3054dacfLate filing2026-08-17The 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.https://www.sec.gov/Archives/edgar/data/1529113/000121390026090799/0001213900-26-090799-index.htm862c0fc1b0776394Late filing2026-08-17(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, thoughttps://www.sec.gov/Archives/edgar/data/2019793/000149315226038551/0001493152-26-038551-index.htmc755cf949ca71562Late filing2026-08-17XCF 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.https://www.sec.gov/Archives/edgar/data/1669400/000121390026090670/0001213900-26-090670-index.htm28460510d60aea36Late filing2026-08-17The 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.https://www.sec.gov/Archives/edgar/data/1532383/000101738626000109/0001017386-26-000109-index.htme23b34f66a43b5b0Late filing2026-08-17Vanja Corporation is unable to file its quarterly report on Form 10-Q for the period ending June 30, 2026, without unreasonable effort.https://www.sec.gov/Archives/edgar/data/1848275/000121390026090471/0001213900-26-090471-index.htm916bc7da0cb5cd42Late filing2026-08-17TOP 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.https://www.sec.gov/Archives/edgar/data/1392694/000149315226038796/0001493152-26-038796-index.htm2c339922e5f9d0c5Late filing2026-08-17(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 thttps://www.sec.gov/Archives/edgar/data/1801602/000121390026090535/0001213900-26-090535-index.htmcecf150b1afcaa63Late filing2026-08-17On 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 Formhttps://www.sec.gov/Archives/edgar/data/1519472/000164033426001388/0001640334-26-001388-index.htmf6f5664aac7ebfdaLate filing2026-08-17(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.https://www.sec.gov/Archives/edgar/data/1653909/000143774926028074/0001437749-26-028074-index.htm47fab4b661dc15edLate filing2026-08-17On 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.https://www.sec.gov/Archives/edgar/data/2031009/000121390026090838/0001213900-26-090838-index.htm603c67f430d351b1Accounting policy change2026-08-17The 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.https://www.sec.gov/Archives/edgar/data/1757499/000149315226038790/0001493152-26-038790-index.htm69be3dac51b4fad6Late filing2026-08-17The 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.https://www.sec.gov/Archives/edgar/data/1553788/000173112226001081/0001731122-26-001081-index.htmbd02c2f288191827Late filing2026-08-17(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.https://www.sec.gov/Archives/edgar/data/867038/000101738626000114/0001017386-26-000114-index.htm079f18d51ee0bad4Late filing2026-08-17Spindletop 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.https://www.sec.gov/Archives/edgar/data/1001233/000119312526354282/0001193125-26-354282-index.htme412df12654bcdf8Late filing2026-08-17(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 anhttps://www.sec.gov/Archives/edgar/data/943819/000119312526354154/0001193125-26-354154-index.htmfb56ea06d82af67bAuditor change2026-08-17RESMED INC reported a change in its independent accounting firmhttps://www.sec.gov/Archives/edgar/data/1959585/000182912626008939/0001829126-26-008939-index.htmab2e1f37b411a096Auditor change2026-08-17Protopia Global Holdings Inc. dismissed its auditor and engaged Simon & Edward LLPhttps://www.sec.gov/Archives/edgar/data/2030617/000143774926028093/0001437749-26-028093-index.htmd05e6ed62f153a6cLate filing2026-08-17(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.https://www.sec.gov/Archives/edgar/data/1938649/000139834426014755/0001398344-26-014755-index.htm3a8eaf1e9f147c98Late filing2026-08-17Partners 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.https://www.sec.gov/Archives/edgar/data/1649989/000110465926097838/0001104659-26-097838-index.htm31f2d5c726466f1eLate filing2026-08-17(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.https://www.sec.gov/Archives/edgar/data/1679817/000149315226038596/0001493152-26-038596-index.htm3e31492ffb872b42Late filing2026-08-17The 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.https://www.sec.gov/Archives/edgar/data/278165/000149315226038730/0001493152-26-038730-index.htm32017ecdce664ff6Late filing2026-08-17(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.https://www.sec.gov/Archives/edgar/data/795800/000149315226038593/0001493152-26-038593-index.htm466e3c4df7e32113Late filing2026-08-17(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.https://www.sec.gov/Archives/edgar/data/1756180/000168316826006537/0001683168-26-006537-index.htmbd8881e8be4e1fd7Restatement2026-08-17NOCERA, INC. said previously issued financial statements should no longer be relied uponhttps://www.sec.gov/Archives/edgar/data/1468929/000149315226038553/0001493152-26-038553-index.htm1fb9c41cebbac830Late filing2026-08-17Management anticipates the filing of its Quarterly Report within the applicable 5-day extension period provided.