BCRD submits Form 12b-25 citing auditor review delay

Rhea-AI Filing Summary

BlueOne Card, Inc. (BCRD) filed a Form 12b-25 (NT 10-Q), notifying a late filing for its quarterly report for the period ended September 30, 2025. The company cites that it has been unable to complete the review process with its auditor. The notification was signed by CEO James Koh on November 14, 2025.

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

See more from StockTitan in Google Search and AI answers. Adds StockTitan as a preferred source · opens Google

Add on Google Not now

Accepted by SEC EDGAR 11/14/2025 - 02:09 PM Learn about SEC filing dates

FAQ

What did BlueOne Card (BCRD) file?

BlueOne Card filed a Form 12b-25 (NT 10-Q), a notice of late filing for its quarterly report.

Which period does the late 10-Q cover for BCRD?

The late Form 10-Q relates to the quarter ended September 30, 2025.

Why did BlueOne Card delay its 10-Q?

The company stated it has been unable to complete the review process with the auditor.

Who signed the late filing notice for BCRD?

The notification was signed by James Koh, Chief Executive Officer.

What contact information was provided by BCRD?

Contact listed: James Koh, phone (800) 210-9755.

What is Form 12b-25 (NT 10-Q)?

It is a notice to the SEC indicating a company’s quarterly report will be filed late, with a brief reason provided.

U.S. SECURITIES AND EXCHANGE COMMISSION

WASHINGTON D.C. 20549

FORM 12b-25

Commission File Number 000-56060

NOTIFICATION OF LATE FILING

(Check One):

☐ Form 10-K ☐ Form 11-K ☐ Form 20-F ☒ Form 10-Q ☐ Form N-SAR

For Period Ended: September 30, 2025

☐ Transition Report on Form 10-K	☐ Transition Report on Form 10-Q
☐ Transition Report on Form 20-F	☐ Transition Report on Form N-SAR
☐ Transition Report on Form 11-K

For the Transition Period Ended:

Read Attached Instruction Sheet 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

Full Name of Registrant	BlueOne Card, Inc.
Former Name if Applicable	Manneking, Inc.
Address of principal executive office	4695 MacArthur Court, Suite 1100
City, State and Zip Code	Newport Beach, CA 92660

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 reasons 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, 20-F, 11-K or Form N-SAR, 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 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 the reasons why the form 10-K, 11-K, 20-F, 10-Q or N-SAR, or the transition report or portion thereof could not be filed within the prescribed time period. (Attach extra sheets of needed.)

The Company has been unable to complete the review process with the auditor.

Part IV - Other Information

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

James Koh		(800)		210-9755
(Name)		(Area Code)		(Telephone No.)

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 the 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.

2

BlueOne Card, Inc.

(Name of Registrant as specified in charter)

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

Date: November 14, 2025	By	/s/ James Koh
		James Koh, Chief Executive Officer

3