BKHA expects late 10-Q; files Form 12b-25 for Aug 31, 2025

Rhea-AI Filing Summary

Black Hawk Acquisition Corporation filed a Form 12b-25, notifying a late filing of its Form 10-Q for the period ended August 31, 2025. The company states it could not compile the necessary financial information in time and that filing on the original deadline would have required unreasonable effort or expense.

Black Hawk Acquisition Corporation expects to file within the extension period. The notification was signed by Chief Executive Officer Kent Louis Kaufman.

Insights

SEC reporting analyst

Administrative late filing with an extension expected.

Black Hawk Acquisition Corporation disclosed a delayed Form 10-Q via Form 12b-25 for the period ended August 31, 2025. The reason given is the inability to compile required financial information without unreasonable effort or expense.

Form 12b-25 provides an extension period; the company states it expects to file within that window. There is no quantified impact or operational detail in the excerpt, so the investment thesis remains unchanged pending the actual 10-Q.

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: August 31, 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: _______________________

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

Black Hawk Acquisition Corporation

Full Name of Registrant

Former Name if Applicable

4125 Blackhawk Plaza Circle, Suite 166

Address of Principal Executive Office (Street and Number)

Danville, CA 94506

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.

The Company was unable to compile the necessary financial information required to prepare a complete filing. Thus, the Company would be unable to file the periodic report in a timely manner without unreasonable effort or expense. The Company expects to file within the extension period.

PART IV — OTHER INFORMATION

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

	Kent Louis Kaufman		+1		(915) 217-4482
	(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.

2

Black Hawk Acquisition Corporation

(Name of Registrant as Specified in Charter)

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

Date	October 14, 2025		By:	/s/ Kent Louis Kaufman
				Kent Louis Kaufman
			Title:	Chief Executive Officer

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FAQ

What did Black Hawk Acquisition (BKHA) file?

A Form 12b-25 (NT 10-Q) notifying a late quarterly filing.

Which period does the delayed BKHA report cover?

The Form 10-Q is for the period ended August 31, 2025.

Why is BKHA delaying its Form 10-Q?

The company was unable to compile necessary financial information and timely filing would have required unreasonable effort or expense.

When does BKHA plan to file the report?

The company expects to file within the extension period.

Who signed the notification for BKHA?

It was signed by Kent Louis Kaufman, Chief Executive Officer.

What is the BKHA contact number listed?

The contact number provided is (915) 217-4482.