DIH Holding US (NASDAQ: DHAI) warns it will miss 10-Q extension after 10-K delay

Rhea-AI Filing Summary

DIH Holding US, Inc. filed a notice that it will not be able to submit its Quarterly Report on Form 10-Q for the quarter ended June 30, 2025 by the normal deadline. The company says it needs more time to finalize the financial statements and related disclosures for this quarter.

The company also discloses that it has not yet filed its Annual Report on Form 10-K for the fiscal year ended March 31, 2025 and is still working to complete the financial statements and other required disclosures for that report. DIH Holding US, Inc. further states that it does not expect to file the June 30, 2025 Form 10-Q within the standard short extension window that is normally available for late filings.

Positive

• None.

Negative

• Both annual and quarterly reports are delayed, as the company has not filed its Form 10-K for the year ended March 31, 2025 and also cannot timely file its Form 10-Q for the quarter ended June 30, 2025.
• The company does not expect to meet the standard extension window for the late Form 10-Q, signaling a more-than-routine delay in completing financial statements and disclosures.

Insights

Equity analyst – disclosure & reporting risk

Repeated late SEC reports and missed extension window raise reporting risk.

DIH Holding US, Inc. is notifying that its Form 10-Q for the quarter ended June 30, 2025 will be late because financial statements and disclosures are not yet finalized. At the same time, the company confirms its Form 10-K for the year ended March 31, 2025 is also still unfinished, indicating a backlog in completing core financial reporting.

The company further states it does not expect to file the June 30, 2025 Form 10-Q within the usual automatic extension period allowed after a late-filing notice. That goes beyond a routine short delay and can matter to investors who rely on timely quarterly and annual data to assess performance, liquidity, and compliance.

Persistent delays in both the annual and subsequent quarterly reports can affect perceptions of reporting reliability and may have implications for listing standards or contractual reporting obligations, depending on future developments that the company may describe in later filings.

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 12b-25

	NOTIFICATION OF LATE FILING	SEC FILE NUMBER
		001-41250
		CUSIP NUMBER
		23290B 106

(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: June 30, 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

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

DIH Holding US, Inc.

Full Name of Registrant

Aurora Technology Acquisition Corp.

Former Name if Applicable

77 Accord Park Drive; Suite D-1

Address of Principal Executive Office (Street and Number)

Norwell, MA 02061

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 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 Form10-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

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

The Registrant has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2025 by the prescribed due date because it requires additional time to finalize its financial statements and disclosures to be included in such Form 10-Q. The Registrant has not yet filed its Annual Report on Form 10-K for the fiscal year ended March 31, 2025 (the “Form 10-K”) and is working to complete all steps and tasks necessary to finalize the financial statements and other disclosures required to be included in the Form 10-K. The Registrant does not anticipate being able to file the Form 10-Q within the extension period provided by Rule 12b-25.

PART IV – OTHER INFORMATION

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

Lynden Bass		(781)		424-1942
(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
	Annual Report on Form 10-K for the fiscal year ended March 31, 2025
(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.

DIH HOLDING US, INC.

(Name of Registrant as Specified in Charter)

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

Date: August 15, 2025	By:	/s/ Lynden Bass
	Name:	Lynden Bass
	Title:	Chief Financial 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).

FAQ

Why did DIH Holding US, Inc. (DHAI) file a Form 12b-25?

DIH Holding US, Inc. filed Form 12b-25 to notify that its Quarterly Report on Form 10-Q for the quarter ended June 30, 2025 cannot be filed on time because it needs additional time to finalize the financial statements and disclosures.

Which DIH Holding US, Inc. (DHAI) SEC reports are delayed?

The company states it has not yet filed its Annual Report on Form 10-K for the fiscal year ended March 31, 2025 and also cannot timely file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2025.

Will DIH Holding US, Inc. (DHAI) file its June 30, 2025 Form 10-Q within the normal extension period?

No. DIH Holding US, Inc. discloses that it does not anticipate being able to file the Form 10-Q for the quarter ended June 30, 2025 within the extension period provided by Rule 12b-25.

What reason does DIH Holding US, Inc. (DHAI) give for the late Form 10-Q?

The company explains that it requires additional time to finalize the financial statements and disclosures to be included in the Form 10-Q for the quarter ended June 30, 2025.

Who signed the DIH Holding US, Inc. (DHAI) late filing notification?

The notification was signed on behalf of DIH Holding US, Inc. by Lynden Bass, who is identified as the Chief Financial Officer.

Does DIH Holding US, Inc. (DHAI) mention significant changes in results of operations in this notice?

The notice focuses on the company’s inability to complete its Form 10-K and Form 10-Q on time and does not provide details about changes in results of operations.