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OFA Group (OFAL) delays FY2026 10-K, plans 15-day Rule 12b-25 filing

Filing Impact
(Very High)
Filing Sentiment
(Negative)
Form Type
NT 10-K

Rhea-AI Filing Summary

OFA Group notified the SEC on June 30, 2026 that it cannot timely file its Form 10-K for the fiscal year ended March 31, 2026. The company says additional time is required to finalize financial statements and anticipates filing within the fifteen-day grace period provided by Rule 12b-25.

The company reports meaningful revenue growth of $514,878 for the year ending March 31, 2026 and discloses operating expenses and net losses of $7,406,517 and $7,308,136, respectively, attributing the changes to regulatory compliance costs, capital-markets activities, team expansion, and marketing initiatives.

Positive

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Insights

NT 10-K filed: company seeks 15-day extension to complete audited financials.

OFA Group submitted a Rule 12b-25 notification stating it cannot file its Form 10-K for the year ended March 31, 2026 within the prescribed time and expects to use the fifteen-day grace period. The reason given is additional time to finalize financial statements.

The company discloses $514,878 in revenue growth and net losses of $7,406,517 and $7,308,136. Cash-flow treatment and timing for filing are limited to the stated fifteen-day relief; subsequent SEC filings will show the finalized statements.

Grace period 15 days Rule 12b-25 extension for filing Form 10-K
Form fiscal year end March 31, 2026 Fiscal year end for the delayed Form 10-K
Revenue growth $514,878 For the year ending March 31, 2026
Operating expenses $7,406,517 Operating expenses for the year ending March 31, 2026
Net loss $7,308,136 Net loss for the year ending March 31, 2026
Notification date June 30, 2026 Date the Form 12b-25 was signed
Rule 12b-25 regulatory
"anticipates that it will file its Form 10-K within the fifteen-day grace period provided by Rule 12b-25"
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-K regulatory
"unable to file its Form 10-K for the year ended March 31, 2026 within the prescribed time period"
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.
NT 10-K regulatory
"FORM 12b-25 NOTIFICATION OF LATE FILING (Check One): Form 10-K"
A NT 10-K is a formal notice filed with U.S. regulators saying a company will not deliver its required annual financial report (Form 10‑K) by the deadline. For investors it matters because a late report increases uncertainty about recent results and governance — like a delayed report card, it can signal accounting problems, audits still in progress, or other setbacks that may affect the stock’s risk and valuation.
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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: March 31, 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: _____________________________________

 

Read Instructions (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

 

Full Name of Registrant OFA Group
Former Name if Applicable  
Address of Principal Executive Office
(Street and Number)
609 Deep Valley Drive, Suite 200
City, State and Zip Code Rolling Hills, CA 90274

 

 

 

 
 

 

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 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 is unable to file its Form 10-K for the year ended March 31, 2026 within the prescribed time period without unreasonable effort or expense because additional time is needed to finalize the financial statements to be included in such report. The Registrant anticipates that it will file its Form 10-K within the fifteen-day grace period provided by Rule 12b-25 of the Securities Exchange Act of 1934, as amended.

 

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PART IV —OTHER INFORMATION

 

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

 

Larry Wong   (800)   418-5160
(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.

 

For the year ending March 31, 2026, the Company has experienced meaningful revenue growth of $514,878, couple with the increase in operating expenses and net loss of $7,406,517 and $7,308,136, respectively. This is primarily driven by investments in professional services associated with regulatory compliance and capital markets activities, team expansion to support business development, and marketing initiatives for brand positioning in new markets.

 

3
 

 

OFA Group
(Name of Registrant as Specified in Charter)

 

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

 

Date: June 30, 2026 By: /s/ Larry Wong
    Larry Wong
    Chief Executive Officer

 

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FAQ

Why did OFAL file a Form 12b-25 (NT 10-K)?

OFA Group filed a Form 12b-25 because it needs extra time to finalize financial statements for the year ended March 31, 2026. The company expects to use the fifteen-day grace period under Rule 12b-25 to complete and file the Form 10-K.

When does OFA Group expect to file its delayed Form 10-K?

The company states it anticipates filing within the fifteen-day grace period provided by Rule 12b-25. The NT 10-K notification was signed on June 30, 2026, indicating the company plans to submit the Form 10-K within that allowable extension.

What financial figures did OFA disclose in the NT 10-K?

OFA Group disclosed $514,878 of revenue growth for the year ended March 31, 2026 and reported operating expenses and net losses of $7,406,517 and $7,308,136, respectively, linked to compliance, capital markets work, hiring, and marketing.

Does the Form 12b-25 say the delay is due to audit or other issues?

The filing explains additional time is required to finalize the financial statements but does not state a specific audit disagreement or deficiency. It attributes timing needs to finalizing the statements, without further detail on audit findings or examiner comments.

Have other periodic reports been filed by OFA in the past 12 months?

The NT 10-K form asks whether other periodic reports required under Section 13 or 15(d) have been filed; the form includes a checked response indicating compliance, without listing any missing reports for the preceding 12 months.