CS Diagnostics (CSDX) delays Q1 2026 Form 10-Q; expects Rule 12b-25 extension

Rhea-AI Filing Summary

CS Diagnostics Corp. notified the SEC it cannot file its Form 10-Q for the quarter ended March 31, 2026 on time because it and its independent registered public accounting firm require additional time to complete financial statements and review procedures; the company expects to file within the Rule 12b-25 extension period.

Key Terms

Rule 12b-25, Form 10-Q, independent registered public accounting firm

3 terms

Rule 12b-25 regulatory

"seeks relief pursuant to Rule 12b-25(b)"

Rule 12b-25 is an SEC filing provision that lets a company notify regulators and the public that it cannot file a required periodic report (like a quarterly or annual report) on time and explains the reason for the delay. For investors, the notice is a formal heads-up that financial information will arrive late—similar to a company calling to say it will be late turning in homework—so it signals increased uncertainty and may affect trading and risk assessments until the filing is available.

Form 10-Q regulatory

"Quarterly Report on Form 10-Q for the quarter ended March 31, 2026"

A Form 10-Q is a detailed report that publicly traded companies are required to file with regulators three times a year, providing an update on their financial health and business activities. It is important for investors because it offers timely insights into a company's performance, helping them make informed decisions about buying or selling stocks. Think of it as a regular check-up report that shows how well a company is doing.

independent registered public accounting firm financial

"the registrants independent registered public accounting firm requires additional time"

An independent registered public accounting firm is an outside accounting company officially registered with the government regulator to examine and report on a public company's financial records and controls. Investors treat its reports like an impartial inspector’s certificate — they add credibility to financial statements, help spot errors or misleading claims, and reduce the risk that shareholders are relying on unchecked or biased numbers.

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
	x Form 10-Q	¨ Form 10-D	¨ Form N-CEN	¨ Form N-CSR

For Period Ended: March 31, 2026

¨ Transition Report on

¨ Transition Report on

¨ Transition Report on

¨ Transition Report on

For the Transition Period Ended:                                         

PART I – REGISTRANT INFORMATION

CS DIAGNOSTICS CORP.

Full Name of Registrant

1603 Capitol Avenue, Suite 413

Address of Principal Executive Office (Street and Number)

Cheyenne, WY 82001, USA

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)

x (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-CEN 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

The registrant is unable to file its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 within the prescribed time period without unreasonable effort or expense.

The registrant requires additional time to complete the preparation and review of its financial statements and related disclosures for the quarter ended March 31, 2026. In addition, the registrant’s independent registered public accounting firm requires additional time to complete its review procedures with respect to the financial statements included in the Quarterly Report on Form 10-Q.

The registrant is working diligently to complete the required work and currently expects to file its Form 10-Q within the extension period prescribed under Rule 12b-25.

PART IV – OTHER INFORMATION

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

Mohammad Essayed		+971		52-861-1930
(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).          x 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?           x 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.

The registrant anticipates that its results of operations for the quarter ended March 31, 2026 will reflect significant changes as compared to the corresponding period in the prior fiscal year, including changes in revenue and operating expenses. The registrant is continuing to finalize its financial results for the quarter and is currently unable to provide a reasonable estimate of the anticipated changes because its financial closing procedures have not yet been completed and its independent registered public accounting firm has not completed its review of the financial statements.

The registrant intends to include additional details regarding the changes in its results of operations in its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026.

CS Diagnostics, Corp.

(Name of Registrant as Specified in Charter)

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

Date May 15, 2026 By /s/Mohammad Essayed

FAQ

Why did CS Diagnostics (CSDX) file an NT 10-Q?

The company delayed filing because additional time is needed to complete its financial close and accounting review. The registrant and its independent registered public accounting firm stated they require more time to finish preparation and review of financial statements for the quarter ended March 31, 2026.

When does CSDX expect to file the delayed Form 10-Q?

CS Diagnostics expects to file within the extension period allowed under Rule 12b-25. The notification states the company is working diligently and currently expects to file the Form 10-Q within that prescribed extension window.

Does the NT 10-Q disclose the size or direction of results changes for CSDX?

No specific amounts are provided; the company indicates its results will show significant changes versus the prior year. CS Diagnostics says it cannot provide a reasonable estimate until financial closing procedures and the auditor's review are complete.

Who at CS Diagnostics can be contacted about the late filing?

The filing lists Mohammad Essayed with telephone contact +971 52-861-1930. This contact is provided in the notification for further inquiries regarding the delayed Form 10-Q for the quarter ended March 31, 2026.

Does the NT 10-Q say the delay affects filing status or triggers other actions?

The notice simply requests the Rule 12b-25 extension and states the company expects to file within that period. It does not disclose any additional regulatory actions, restatements, or known material discoveries in this notification.