KALA BIO (KALA) delays June 30, 2026 Form 10-Q to finalize liquidity analysis

Rhea-AI Filing Summary

KALA BIO, Inc. has notified regulators that it will file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 after the normal deadline. The company states it cannot complete the report without unreasonable effort and expense because it needs additional time to finalize its analysis and disclosure regarding liquidity and capital resources.

KALA BIO expects to submit the Form 10-Q no later than the fifth calendar day following the prescribed filing date. The company also notes that any financial results referenced are preliminary and may change as work is completed, and it highlights typical forward-looking statement risks, including potential delays in completing the Form 10-Q.

Positive

• None.

Negative

• Late Form 10-Q tied to liquidity review: The company will miss the original due date for its June 30, 2026 Form 10-Q because it needs more time to complete analysis and disclosure regarding liquidity and capital resources.
• Preliminary results may change: KALA BIO states that any financial results referenced in the notification are preliminary and could materially change as they are finalized.

Key Figures

Quarter end date: June 30, 2026 Extension period: fifth calendar day Signature date: August 14, 2026

3 metrics

Quarter end date June 30, 2026 Quarterly period covered by the delayed Form 10-Q

Extension period fifth calendar day Company expects to file Form 10-Q no later than the fifth calendar day after the due date

Signature date August 14, 2026 Date the notification was signed by the Chief Executive Officer

Key Terms

liquidity and capital resources, forward-looking statements, Risk Factors

3 terms

liquidity and capital resources financial

"additional time to complete its analysis and disclosure regarding its liquidity and capital resources"

Liquidity and capital resources describe a company’s ready access to money and funding: liquidity is the cash and assets that can be quickly used to pay bills, while capital resources are the broader pool of funds a business can draw on for operations and growth, including cash, credit lines, and financing options. Investors care because these determine whether a company can meet short-term obligations, survive shocks, and finance future projects—think of liquidity as a household’s checking account and capital resources as its savings, credit cards and loan options combined.

forward-looking statements regulatory

"The statements included in or incorporated into this Form 12b-25 ... are “forward-looking statements”"

Forward-looking statements are predictions or plans that companies share about what they expect to happen in the future, like estimating sales or profits. They matter because they help investors understand a company's outlook, but since they are based on guesses and assumptions, they can sometimes be wrong.

Risk Factors regulatory

"other factors described under Risk Factors in our most recent Form 10-K"

Risk factors are elements or conditions that could cause an investment's value to decrease or lead to potential losses. They are like warning signs or obstacles that can affect the success of an investment, making it uncertain or more unpredictable. Recognizing risk factors helps investors understand the possible challenges and make more informed decisions.

FAQ

Why is KALA (KALA BIO, Inc.) delaying its Form 10-Q for June 30, 2026?

KALA BIO is delaying the Form 10-Q because it needs additional time to complete its analysis and disclosure regarding liquidity and capital resources. Management states filing on time would require unreasonable effort and expense.

When does KALA BIO (KALA) expect to file the delayed June 30, 2026 Form 10-Q?

KALA BIO anticipates filing the Form 10-Q for the quarter ended June 30, 2026 no later than the fifth calendar day following the prescribed filing date, using the short extension allowed under Rule 12b-25.

Does KALA BIO’s NT 10-Q indicate issues with liquidity or capital resources?

KALA BIO states it needs more time to complete its analysis and disclosure on liquidity and capital resources. While this highlights liquidity as a focus area, the company does not quantify or detail the underlying financial impacts here.

Are KALA (KALA BIO) financial results in the NT 10-Q final or preliminary?

KALA BIO cautions that any financial results referenced in the notification are preliminary and may materially change as they are finalized and reviewed, emphasizing uncertainty in the current figures.

Did KALA BIO (KALA) say prior periodic reports are up to date?

The company addresses whether all other reports required under the Exchange Act have been filed during the past 12 months, but this notice primarily focuses on the delayed Form 10-Q for June 30, 2026 and the reasons for that delay.

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

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Available on EDGAR 08/14/2026 - 10:14 AM Accepted by SEC EDGAR 08/14/2026 - 10:14 AM Learn about SEC filing dates

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-CEN  ☐ Form N-CSR
	For Period Ended: June 30, 2026 ☐   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: _______________________

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

KALA BIO, INC.

Full name of Registrant

Former Name if Applicable

1167 Massachusetts Avenue

Address of Principal Executive Office (Street and Number)

Arlington, MA 02476

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

KALA BIO, Inc. (the “Company”) will not, without unreasonable effort and expense, be able to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 (the “Form 10-Q”) within the prescribed time period because the Company requires additional time to complete its analysis and disclosure regarding its liquidity and capital resources. The Company anticipates that it will file the Form 10-Q no later than the fifth calendar day following the prescribed filing date.

PART IV - OTHER INFORMATION

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

	Avi Minkowitz		(347) 818-1261
	(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.

Special Note Regarding Forward-Looking Statements. The statements included in or incorporated into this Form 12b-25 regarding our financial performance and results of operations, in each case as expected to be reported, expected filing date of the Form 10-Q, and the completion of matters necessary to permit filing by the extension deadline, and other statements that are not historical facts are “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. Although we believe the expectations and forecasts reflected in our forward-looking statements are reasonable, we can give no assurance they will prove to have been correct. They can be affected by inaccurate assumptions or by known or unknown risks and uncertainties. Should one or more of these risks or uncertainties materialize, or should underlying assumptions prove incorrect, actual results may vary materially from those indicated. Factors that could cause actual results to differ materially from expected results include: (i) unanticipated factors that may delay the Company’s completion of its Form 10-Q; (ii) the preliminary nature of the financial results contained in this Form 12b-25 and the possibility that such results could materially change as they are finalized and audited; and (iii) other factors described under Risk Factors in our most recent Form 10-K and other filings with the U.S. Securities and Exchange Commission. Unless required by law, the Company expressly disclaims any obligation to update publicly any forward-looking statements, whether as a result of new information, future events or otherwise.

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KALA BIO, 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 14, 2026		By:	/s/ Avi Minkowitz
				Name:	Avi Minkowitz
				Title:	Chief Executive Officer

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