Company Description
Pacific Sports Exchange Inc. (PSPX) is a publicly reporting company that files periodic reports with the U.S. Securities and Exchange Commission (SEC). According to its SEC filings, the company operates under the name Pacific Sports Exchange Inc. and is subject to the reporting requirements of the Securities Exchange Act of 1934. The available filings focus on corporate reporting, accounting oversight, and compliance matters, which are central to understanding the company from an investor and regulatory perspective.
The company has used independent registered public accounting firms to audit its financial statements and review interim financial information. An SEC Form 8-K filed by Pacific Sports Exchange Inc. describes a change in its certifying accountant, detailing the resignation of one accounting firm and the engagement of another to audit financial statements and perform reviews of interim financial statements. This highlights the company’s reliance on external auditors for its financial reporting process.
Pacific Sports Exchange Inc. has also filed a Form 12b-25 (Notification of Late Filing) in connection with a Form 10-Q quarterly report. In that filing, the company explains that it was unable to file its quarterly report for a specified period without unreasonable effort and expense, due to delays in obtaining and compiling information required for inclusion in the Form 10-Q. The filing states that the company anticipated filing the quarterly report within the extension period permitted under SEC rules.
The Form 12b-25 identifies Pacific Sports Exchange Inc. as the registrant and provides its principal executive office city and state as Portland, Oregon. The filing also confirms that all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months, or for the shorter period that the registrant was required to file such reports, had been filed.
The Form 8-K relating to the change in the company’s certifying accountant provides additional context on its financial reporting history. It states that the outgoing accounting firm’s reports on the company’s financial statements for certain fiscal years did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles. The filing further indicates that there were no disagreements, as defined in SEC rules, with the outgoing firm on matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure that would have required disclosure.
The same Form 8-K notes that Pacific Sports Exchange Inc. engaged a new independent accountant to audit its financial statements and to perform reviews of interim financial statements. The filing states that, during the relevant period, neither the company nor anyone acting on its behalf consulted with the new firm regarding the application of accounting principles to specific transactions or the type of audit opinion that might be rendered, nor regarding any matters that were the subject of a disagreement or reportable event with the prior firm.
From an investor perspective, these filings emphasize the company’s interaction with the SEC reporting framework, its use of independent auditors, and its handling of delays in periodic reporting. They also show how Pacific Sports Exchange Inc. communicates changes in its accounting oversight and provides required disclosures about its relationships with audit firms.
Regulatory reporting and compliance focus
Pacific Sports Exchange Inc. provides insight into its operations primarily through SEC forms such as Form 10-Q, Form 8-K, and Form 12b-25. The Notification of Late Filing explains the reasons for a delay in submitting a quarterly report and confirms the company’s intention to file within the allowed extension period. The 8-K describing a change in the certifying accountant outlines the company’s audit history and confirms the absence of specified disagreements or reportable events with its prior auditor.
These disclosures are important for understanding how the company manages its financial reporting obligations, how it works with independent auditors, and how it addresses timing issues in the preparation of its SEC reports. Investors and analysts reviewing Pacific Sports Exchange Inc. can use these filings to assess the continuity of its audit relationships and its adherence to SEC reporting requirements.
Key points from available SEC filings
- Pacific Sports Exchange Inc. is a registrant under the Securities Exchange Act of 1934 and files periodic reports with the SEC.
- The company filed a Form 12b-25 indicating a delay in filing a Form 10-Q quarterly report due to difficulties in obtaining and compiling required information without unreasonable effort and expense.
- The Form 12b-25 states that the company anticipated filing the Form 10-Q within the extension period permitted by SEC rules.
- The principal executive office location disclosed in the Form 12b-25 is in Portland, Oregon.
- A Form 8-K reports a change in the company’s independent registered public accounting firm, with the resignation of one firm and the engagement of another to audit financial statements and review interim financial information.
- The Form 8-K states that the outgoing auditor’s reports for specified fiscal years did not contain adverse opinions or disclaimers of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.
- The Form 8-K further states that there were no disagreements or reportable events, as defined in SEC rules, with the outgoing auditor during the relevant periods.
How investors can use this information
For Pacific Sports Exchange Inc., the available information centers on its SEC reporting practices and relationships with independent auditors. Investors who follow PSPX can review the company’s Forms 10-Q, 10-K (if filed), 8-K, and 12b-25 to understand its financial reporting schedule, any delays in filing, and the nature of its audit oversight. The disclosures about the absence of disagreements with the outgoing auditor and the engagement of a new firm help clarify the context of the change in certifying accountant.
Because the publicly available description is limited, analysis of Pacific Sports Exchange Inc. often begins with these regulatory filings. They provide a structured view of the company’s reporting obligations, audit arrangements, and compliance-related disclosures, which are central to evaluating the company’s governance and reporting history.
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SEC Filings
Pacific Sports E has filed 4 recent SEC filings, including 1 Form 10-Q, 1 Form NT 10-Q, 1 Form 10-K, 1 Form 8-K. The most recent filing was submitted on January 15, 2026. SEC filings provide transparency into a company's financial condition, material events, and regulatory compliance. View all PSPX SEC filings →
Financial Highlights
Pacific Sports E generated $5K in revenue over the trailing twelve months, retaining a 37.0% gross margin, operating income reached -$37K (-798.8% operating margin), and net income was -$37K, reflecting a -798.8% net profit margin. Diluted earnings per share stood at $0.00. The company generated -$519 in operating cash flow. With a current ratio of 0.20, short-term liquidity bears monitoring.
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PSPX Company Profile & Sector Positioning
Pacific Sports E (PSPX) operates in the Specialty Retail industry within the broader Consumer Cyclical sector and is listed on the OTC Link.