Welcome to our dedicated page for Positron SEC filings (Ticker: POSC), a comprehensive resource for investors and traders seeking official regulatory documents including 10-K annual reports, 10-Q quarterly earnings, 8-K material events, and insider trading forms.
Positron Corporation filings document the medical technology company's Exchange Act reporting status, capital structure, auditor matters, and material corporate events. The records identify POSC common stock on OTC Markets and describe share issuances, including a subscription agreement for common stock sold in an unregistered offering under Regulation S.
Recent Form 8-K disclosures also cover changes in the company's independent registered public accounting firm and the engagement of a new auditor for annual and interim financial statement work. Positron's regulatory disclosures are centered on its PET and PET-CT molecular imaging business, governance, accounting oversight, and equity financing activity.
Positron Corporation reports another quarterly loss and flags serious liquidity concerns. For the three months ended March 31, 2026, the company generated only $111,000 of maintenance contract revenue and recorded a net loss of $1,377,769, or $0.04 per share, slightly better than the $1,512,382 loss a year earlier.
Cash and cash equivalents fell to $1,406,756 from $2,520,466 at year-end, as operating activities used $788,710 of cash and loan repayments used another $325,000. Total assets were $2,792,078 against total liabilities of $2,631,525, leaving stockholders’ equity of just $160,553, down sharply from $1,443,822 at December 31, 2025.
The company discloses that it does not expect to generate sufficient revenue and positive operating cash flow to meet current obligations and may need new debt or equity financing. Management states that these conditions raise substantial doubt about Positron’s ability to continue as a going concern within 12 months. Shares issued and outstanding were 32,849,451 at March 31, 2026 and 32,846,326 issued as of May 15, 2026.
Positron Corporation filed its annual report detailing continued losses and going concern risk. The medical imaging company reported 2025 revenue of $461,452, down from $587,500 in 2024, while net loss widened to $10,603,392 and accumulated deficit reached $144,937,079.
The report states there is substantial doubt about Positron’s ability to continue as a going concern, as operations are not expected to generate sufficient cash to meet obligations without additional financing. At December 31, 2025, cash was $2,520,466 with current liabilities of $2,402,141 and working capital of $937,045.
To fund operations, Positron raised $10,000,000 from common stock sales in 2025 but also repurchased 4,000,000 shares for $2,500,000. It granted 5,150,000 fully vested stock options at $1.48 per share to management and highlighted plans to commercialize its Affinity PET-CT system while relying heavily on future capital-raising efforts.
Positron Corporation disclosed that on December 23, 2025 it entered into a Subscription Agreement with a single investor to sell 1,333,333 shares of its common stock for an aggregate purchase price of $2,000,000. The transaction was completed without the use of a placement agent or finder, meaning the company dealt directly with the investor.
The shares were issued in a private transaction not registered under the Securities Act of 1933, relying on the Regulation S exemption. This issuance represents new equity capital for Positron and results in additional common shares outstanding. The company also filed the Subscription Agreement and a related press release as exhibits.
Positron Corporation reports a change in its independent auditor. Freed Maxick P.C. resigned as the company’s independent registered public accounting firm effective October 31, 2025. On December 10, 2025, the company appointed Salberg & Company, P.A. as its new independent registered public accounting firm.
Salberg has been engaged to audit Positron Corporation’s financial statements for the year ended December 31, 2025 and to review interim financial statements for the quarters ended March 31, 2026, June 30, 2026, and September 30, 2026. The company states that during the two most recent fiscal years and through December 10, 2025, it did not consult with Salberg on the application of accounting principles, the type of audit opinion that might be issued, or on any matter involving a “disagreement” or “reportable event” as defined in SEC rules.