ALT5 Sigma files NT 10-Q for Sep 27, 2025; cites review, auditor delays

ALT5 Sigma Corporation filed a Form 12b-25 to notify a late filing of its Quarterly Report on Form 10-Q for the fiscal quarter ended September 27, 2025.

Accepted by SEC EDGAR 11/12/2025 - 04:43 PM EST Learn about SEC filing dates

Rhea-AI Filing Summary

ALT5 Sigma Corporation filed a Form 12b-25 to notify a late filing of its Quarterly Report on Form 10-Q for the fiscal quarter ended September 27, 2025. The company cites an ongoing review of matters disclosed in its August 29, 2025 Form 8-K and delays related to the timeliness and responsiveness of its independent registered public accounting firm.

The company has not completed its financial statements for the quarter and cannot provide an estimate of changes in results of operations versus the quarter ended September 28, 2024. Management states it is working to resolve the issues to file the Form 10-Q timely.

Insights

SEC compliance analyst

Administrative late notice; impact depends on timing of resolution.

ALT5 Sigma submitted a 12b-25 for its Q3 FY2025 10-Q, citing an ongoing review tied to an earlier August 29, 2025 disclosure and auditor responsiveness delays. A 12b-25 is a procedural notice signaling more time is needed to complete the report.

The company indicates its financial statements are not complete and it cannot estimate changes versus last year’s comparable quarter. Without figures or timing detail in this excerpt, the market impact is uncertain and hinges on how quickly the review concludes and the filing is completed.

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What did ALT5 Sigma (ALTS) file?

ALT5 Sigma filed a Form 12b-25, notifying a late filing of its Form 10-Q for the quarter ended September 27, 2025.

Which period does the delayed 10-Q cover for ALTS?

The fiscal quarter ended September 27, 2025.

Why is ALT5 Sigma’s 10-Q delayed?

The company cites an ongoing review of matters disclosed in its August 29, 2025 Form 8-K and delays related to the timeliness and responsiveness of its independent registered public accounting firm.

Has ALT5 Sigma completed its quarterly financial statements?

No. The company states it has not completed its financial statements for the quarter ended September 27, 2025.

Can ALTS estimate changes in results versus last year’s quarter?

No. The company cannot provide an estimate of anticipated changes compared to the quarter ended September 28, 2024.

Who signed the late filing notice for ALTS?

The notice was signed by Jonathan Hugh, Chief Financial Officer and Acting Chief Executive Officer.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 12b-25

NOTIFICATION OF LATE FILING

	(Check One)		☐ Form 10-K ☐ Form 20-F ☐ Form 11-K ☒ Form 10-Q
			☐ Form 10-D ☐ Form N-SAR ☐ Form N-CSR
			For Period Ended: September 27, 2025
			☐ Transition Report on Form 10-K
			☐ Transition Report on Form 20-F
			☐ Transition Report on Form 11-K
			☐ Transition Report on Form 10-Q
			☐ Transition Report on Form N-SAR
			For the Transition Period Ended:

Read Instruction (on back page) Before Preparing Form. Please Print or Type.

Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.

If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:

PART I - REGISTRANT INFORMATION

ALT5 SIGMA CORPORATION

(Full Name of Registrant)

(Former Name if Applicable)

325 E. Warm Springs Road, Suite 102

(Address of Principal Executive Office (Street and Number))

Las Vegas, NV 89119

(City, State and Zip Code)

PART II - RULES 12b-25(b) AND (c)

If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)

		(a)		The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;
☒		(b)		The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and
		(c)		The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.

PART III – NARRATIVE

State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

ALT5 Sigma Corporation (the “Company”) is unable to file, without unreasonable effort and expense, its Quarterly Report on Form 10-Q for the fiscal quarter ended September 27, 2025 (the “Form 10-Q”) on a timely basis because of the ongoing review of the matters disclosed in the Company’s August 29, 2025 Form 8-K, which is incorporated by reference, and delays related to the timeliness and responsiveness of the Company’s independent registered public accounting firm. The Company is working to resolve these issues to file the Form 10-Q timely.

PART IV - OTHER INFORMATION

(1) Name and telephone number of person to contact in regard to this notification

Jonathan Hugh		702		997-5968
(Name)		(Area Code)		(Telephone Number)

(2)	Have 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 such shorter period that the registrant was required to file such report(s) been filed? If answer is no, identify report(s). ☒ Yes ☐ No
(3)	Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof? ☒ Yes ☐ No

If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.

As a result of the ongoing review disclosed above, the Company has not completed its financial statements for the quarter ended September 27, 2025. Accordingly, the Company cannot at this time provide an estimate of the anticipated changes in its results of operations for the quarter ended September 27, 2025, compared to its results of operations for the quarter ended September 28, 2024.

ALT5 Sigma Corporation

(Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.

				By		/s/ Jonathan Hugh
						Jonathan Hugh
						Chief Financial Officer and
Date		November 12, 2025				Acting Chief Executive Officer

INSTRUCTION: The form may be signed by an executive officer of the registrant or by any other duly authorized representative. The name and title of the person signing the form shall be typed or printed beneath the signature. If the statement is signed on behalf of the registrant by an authorized representative (other than an executive officer), evidence of the representative’s authority to sign on behalf of the registrant shall be filed with the form.

ATTENTION

Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).