Welcome to our dedicated page for Acro Biomedical Co SEC filings (Ticker: ACBM), a comprehensive resource for investors and traders seeking official regulatory documents including 10-K annual reports, 10-Q quarterly earnings, 8-K material events, and insider trading forms.
The SEC filings page for ARCO BIOMEDICAL CO LTD (ACBM), also identified as ACRO BIOMEDICAL CO., LTD., provides centralized access to the company’s regulatory reports filed with the U.S. Securities and Exchange Commission. These documents include current reports on Form 8-K, which describe material events such as changes in the independent registered public accounting firm and related disclosures.
In one Form 8-K, ARCO BIOMEDICAL CO LTD reported the dismissal of KCCW Accountancy Corp. as its independent registered public accounting firm and the engagement of Weinberg & Company as its new independent registered accounting firm. The filing states that there were no disagreements with the former auditor on accounting principles, financial statement disclosure, or audit procedures that would have required mention in the auditor’s reports.
The same report notes that the prior auditor’s opinions on the company’s financial statements included an explanatory paragraph regarding uncertainty about the company’s ability to continue as a going concern. For investors, this type of disclosure is a key element to review in annual reports on Form 10-K, quarterly reports on Form 10-Q, and related exhibits, because it highlights potential risks to the company’s ongoing operations.
On this page, users can access ARCO BIOMEDICAL CO LTD’s SEC filings as they are made available through EDGAR, and benefit from AI-powered summaries that explain the main points of lengthy documents. These tools help clarify auditor changes, going concern language, and other complex reporting topics so that readers can more easily understand the implications of each filing.
Acro Biomedical Co., Ltd. files its annual report for the year ended December 31, 2025, showing a virtually inactive business focused on cordyceps-based nutritional products. The company generated no revenue in 2024 or 2025 and recorded a 2025 net loss of about $101,000 after a $42,000 loss in 2024.
At December 31, 2025, Acro Biomedical had nominal cash, no receivables and no inventory, and its auditors included a going concern emphasis. Operations have been financed primarily through on-demand, non‑interest‑bearing advances from a minority stockholder, with imputed interest expense. The company has not generated revenue since December 31, 2022 and previously wrote off $480,000 of 2022 receivables in 2023.
The business faces heavy regulatory, competitive and funding risks as it explores cordyceps products and potential cordyceps‑infused chicken feed without current R&D spending or intellectual property. Its common stock trades on OTC Markets’ Expert/Pink Limited tiers with no active public market, a tiny non‑affiliate market value, and significant liquidity constraints. Leadership changed in August 2025, when Yu‑Ting Su replaced longtime CEO Pao‑Chi Chu.
Acro Biomedical Co., Ltd. reported a change in its independent auditor. On January 4, 2026, the company dismissed KCCW Accountancy Corp. as its independent registered public accounting firm and, on the same date, its board approved the engagement of Weinberg & Company as the new independent registered accounting firm.
The company states that for the fiscal years ended December 31, 2024 and 2023, and for subsequent interim periods through KCCW’s dismissal, there were no disagreements with KCCW on accounting principles, financial statement disclosure, or audit scope or procedure. KCCW’s reports for those years contained no adverse opinion or disclaimer and were not qualified, but did include an explanatory paragraph about uncertainty regarding Acro Biomedical’s ability to continue as a going concern. The company has asked KCCW to provide a letter to the SEC indicating whether it agrees with these disclosures.
ACRO Biomedical (ACBM) filed its quarterly report for the period ended September 30, 2025. The company reported no revenue, a Q3 net loss of $117,809, and a nine‑month net loss of $143,672. Operating expenses were $115,099 in Q3 and $137,647 year‑to‑date, primarily for public company costs. Interest expense to related parties was $2,710 in Q3 and $6,025 year‑to‑date. Loss per share remained $(0.00) basic and diluted.
The balance sheet shows cash $4,323, total assets $4,323, current liabilities $436,942 (including due to related parties $300,360 and deferred revenue $20,000), and a stockholders’ deficit of $(432,619). Operating cash outflow was $(170,925), funded by $174,772 in advances from a minority stockholder. Management discloses substantial doubt about continuing as a going concern given no revenue since December 31, 2022, OTC Pink Limited Market trading with no market makers, and reliance on related‑party funding. The Hong Kong storage lease was terminated on August 30, 2025, with a $2,285 deposit returned. Shares outstanding were 60,042,000 as of November 10, 2025. Disclosure controls were deemed ineffective due to material weaknesses.