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.
ACBM filings document corporate reporting matters for ARCO Biomedical Co Ltd, including current reports on changes in the company's certifying accountant. The filing record covers the dismissal of KCCW Accountancy Corp., the engagement of Weinberg & Company as independent registered public accounting firm, board approval of that engagement, prior audit-report history, and disclosures related to going-concern language and auditor disagreements.
Acro Biomedical Co., Ltd. reported another loss-making, non‑revenue quarter for Q1 2026. The company generated no revenue and recorded a net loss of $43,774, driven by selling, general and administrative expenses of $60,271. Results included a $20,000 gain from liability extinguishment and $3,503 of imputed related‑party interest.
Cash was only $3,873 at March 31, 2026, against current liabilities of $431,108, leaving a working capital deficit of $427,235 and total stockholders’ deficit of $427,235. The company depends on a minority stockholder, who advanced $49,596 in the quarter and was owed $374,008, with total related‑party payables of $375,108.
Management and the auditor highlight substantial doubt about Acro Biomedical’s ability to continue as a going concern, citing minimal cash, no revenue since 2022, recurring losses and stockholders’ deficit. Operations are extremely limited, there are no current product orders, and internal controls and disclosure controls are considered ineffective due to material weaknesses.
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.