Sow Good Inc. (SOWG) seeks Rule 12b-25 extension for Q2 2026 10-Q filing

Rhea-AI Filing Summary

Sow Good Inc. notified regulators that it will not file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 by the original deadline. The company cites the need for additional time to complete the review of its interim financial statements and related disclosures, including review procedures by its independent registered public accounting firm.

Sow Good Inc. states that it currently expects to file the Form 10-Q on or before August 19, 2026, within the extension period permitted under Rule 12b-25.

Positive

• None.

Negative

• Delayed Form 10-Q filing for the quarter ended June 30, 2026, due to extended financial statement and audit review, signaling a timing issue in financial reporting.

Key Figures

Quarter end date: June 30, 2026 Expected Form 10-Q filing date: August 19, 2026 Notification signature date: August 14, 2026 +1 more

4 metrics

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

Expected Form 10-Q filing date August 19, 2026 Target date to file within Rule 12b-25 extension period

Notification signature date August 14, 2026 Date the Chief Executive Officer signed the late-filing notice

CEO contact phone (908) 693-9488 Telephone number listed for Chief Executive Officer Yisroel Goldberg

Key Terms

Form 12b-25, Rule 12b-25, interim financial statements, independent registered public accounting firm

4 terms

Form 12b-25 regulatory

"FORM 12b-25 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.

Rule 12b-25 regulatory

"within the extension period prescribed 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.

interim financial statements financial

"time required to complete the review of the Registrant’s interim financial statements"

Interim financial statements are condensed financial reports covering a short period within a fiscal year—commonly a quarter or month—showing a company’s revenue, expenses, cash flow and snapshot of assets and liabilities for that period. They matter to investors because they provide an up-to-date, mid-year scorecard of performance and trends between annual reports, helping spot improving or deteriorating prospects so decisions can be timed appropriately.

independent registered public accounting firm financial

"completion of review procedures by the Registrant’s independent registered public accounting firm"

An independent registered public accounting firm is an outside accounting company officially registered with the government regulator to examine and report on a public company's financial records and controls. Investors treat its reports like an impartial inspector’s certificate — they add credibility to financial statements, help spot errors or misleading claims, and reduce the risk that shareholders are relying on unchecked or biased numbers.

FAQ

Why did SOWG (Sow Good Inc.) delay its June 30, 2026 Form 10-Q?

Sow Good Inc. delayed its Form 10-Q because it needs additional time to complete the review of its interim financial statements and related disclosures, including procedures by its independent registered public accounting firm.

When does SOWG expect to file the delayed Form 10-Q for June 30, 2026?

Sow Good Inc. currently expects to file its Form 10-Q for the quarter ended June 30, 2026 on or before August 19, 2026, within the extension period allowed by Rule 12b-25.

What period does the late Form 10-Q of SOWG cover?

The late Form 10-Q of Sow Good Inc. covers the fiscal quarter ended June 30, 2026. The company has filed a Form 12b-25 notification of late filing for this reporting period.

Which rule is SOWG relying on for its Form 10-Q filing extension?

Sow Good Inc. is relying on Rule 12b-25, which allows additional time to file certain periodic reports when they cannot be completed without unreasonable effort or expense and specific conditions are met.

Who signed SOWG’s notification of late filing for the June 30, 2026 quarter?

The notification of late filing was signed on behalf of Sow Good Inc. by Yisroel Goldberg, the company’s Chief Executive Officer, dated August 14, 2026.

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

See more from StockTitan in Google Search and AI answers. Adds StockTitan as a preferred source · opens Google

Add on Google Not now

Available on EDGAR 08/14/2026 - 04:45 PM Accepted by SEC EDGAR 08/14/2026 - 04:45 PM Learn about SEC filing dates

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 12b-25

NOTIFICATION OF LATE FILING

Commission file number: 001-42037

(Check One): ☐ Form 10-K     ☐ Form 20-F     ☐ Form 11-K     ☒ Form 10-Q     ☐ Form 10-D     ☐ Form N-SAR     ☐ 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
	☐	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:

PART I – REGISTRANT INFORMATION

SOW GOOD INC.

Full Name of Registrant

Former Name if Applicable

433 Broadway, Unit 216

Address of Principal Executive Office (Street and Number)

New York, NY 10013

City, State and Zip Code

(908) 693-9488

Phone Number

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-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 the 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 time period.

The Registrant is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2026 within the prescribed time period due to additional time required to complete the review of the Registrant’s interim financial statements and related disclosures, including the completion of review procedures by the Registrant’s independent registered public accounting firm. The Registrant currently expects to file its Form 10-Q on or before August 19, 2026, within the extension period prescribed by Rule 12b-25.

PART IV – OTHER INFORMATION

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

	Yisroel Goldberg, Chief Executive Officer		(908) 693-9488
	(Name)		(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.

1

SOW GOOD 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/ Yisroel Goldberg
				Yisroel Goldberg
				Chief Executive Officer

2