Kustom Entertainment (DGLY) notifies SEC of delayed 2025 Form 10-K filing

Rhea-AI Filing Summary

Kustom Entertainment, Inc. notified the SEC that it could not timely file its Form 10-K for the period ended December 31, 2025 because auditors are still completing the audit. The company states it will file the annual report no later than fifteen (15) days after the original due date and signed the notification on March 31, 2026.

Key Figures

Fiscal period end: December 31, 2025 Commitment to file: 15 days Notification date: March 31, 2026 +1 more

4 metrics

Fiscal period end December 31, 2025 Period covered by the delayed Form 10-K

Commitment to file 15 days Will file no later than fifteen (15) days after original due date

Notification date March 31, 2026 Date the Form 12b-25 was signed

Contact phone (913) 814-7774 CFO Thomas J. Heckman contact number

Key Terms

Rule 12b-25, Form 12b-25, Form 10-K, auditors are in the process of auditing

4 terms

Rule 12b-25 regulatory

"The reasons described in reasonable detail in Part III of this form"

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 12b-25 regulatory

"NOTIFICATION OF LATE FILING Commission File Number"

Form 12b-25 is a notice a publicly traded company files with the U.S. Securities and Exchange Commission when it cannot deliver a required periodic report (like a quarterly or annual financial report) on time. It explains the reason for the delay and gives the company a short, temporary window to finish the report without being marked as delinquent; investors watch it because late filings can signal accounting, operational, or control issues that may affect a company’s reliability and stock risk, much like a missed homework deadline can raise concerns about a student’s preparedness.

Form 10-K regulatory

"Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR, N-CSR"

A Form 10-K is a comprehensive report that publicly traded companies are required to file annually with regulators. It provides a detailed overview of a company's financial health, operations, and risks, similar to a detailed health report. Investors use this information to assess the company's performance and make informed decisions about buying or selling its stock.

auditors are in the process of auditing financial

"The Company auditors are in the process of auditing the financial information"

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549

FORM 12b-25

NOTIFICATION OF LATE FILING

Commission File Number: 001-33899

(Check one):	☒ Form 10-K	☐ Form 20-F	☐ Form 11-K	☐ Form 10-Q
	☐ Form 10-D	☐ Form N-CEN	☐ Form N-CSR

For Period Ended: December 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: Not applicable

PART I - REGISTRANT INFORMATION

Full Name of Registrant:	Kustom Entertainment, Inc.
Former Name if Applicable:	Not Applicable
Address of Principal Executive Office:	6366 College Blvd., Overland Park, KS 66211

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, 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 the reasons 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 period.

The Company auditors are in the process of auditing the financial information of the Company. Due to unforeseeable circumstances financial information to be contained in registrants Form 10-K for the year ended December 31, 2025, cannot be completed on a timely basis, without incurring undue hardship and expense due to unforeseeable circumstances.

The Company undertakes the responsibility to file such report no later than fifteen (15) days after its original date.

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PART IV - OTHER INFORMATION

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

Thomas J. Heckman, Chief Financial Officer
Telephone: (913) 814-7774

(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.

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

Dated: March 31, 2026		/s/ Thomas J. Heckman
	By:	Thomas J. Heckman
	Its:	Chief Financial Officer

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FAQ

Why did Kustom Entertainment (DGLY) file a Form 12b-25?

The company filed Form 12b-25 because its auditors are still completing the audit. The notice states audit work prevented timely completion of the Form 10-K for the year ended December 31, 2025 and cites unforeseeable circumstances.

When will Kustom Entertainment (DGLY) file the delayed Form 10-K?

Kustom Entertainment says it will file the annual report no later than fifteen (15) calendar days after the original due date. The notification is signed on March 31, 2026 and commits to that 15-day filing window.

Does this Form 12b-25 indicate a change in reported results for DGLY?

The company did not indicate anticipated significant changes in results of operations. The notification leaves the question box about significant change unchecked, and no quantitative estimate of earnings impact is provided.

Who can be contacted about Kustom Entertainment's late filing?

The designated contact is Thomas J. Heckman, Chief Financial Officer, telephone (913) 814-7774. This contact is listed in Part IV for inquiries regarding the notification and the delayed Form 10-K.

Does filing Form 12b-25 mean the SEC accepts the delay for DGLY?

Filing Form 12b-25 notifies the SEC of a late filing and requests relief under Rule 12b-25. The form itself states the Commission has not verified information; it does not constitute the SEC's acceptance or approval.