Vivakor (VIVK) delays Q2 2026 10-Q but signals higher revenue and lower loss

Rhea-AI Filing Summary

Vivakor, Inc. notified investors that it will file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 later than the prescribed due date for smaller reporting companies of August 14, 2026. The company cites delays in completing its financial statements and related disclosures and is still compiling information and reviewing the financial statements for inclusion in the report. Vivakor anticipates filing the report within the five-day extension period permitted under Rule 12b-25, but explicitly notes there can be no assurance it will meet that timeframe. The company expects results for the quarter to differ significantly from the prior-year period, with higher total revenues and gross profit, lower operating expenses driven by reduced depreciation and amortization, and a reduced net loss attributable to Vivakor, Inc., also affected by changes in interest expense and unrealized gains and losses on marketable securities.

Positive

• Expected operating improvement: Vivakor anticipates higher total revenues and gross profit, lower operating expenses, and a smaller net loss for the quarter ended June 30, 2026 compared with the same period in 2025.

Negative

• Late quarterly filing: The Form 10-Q for June 30, 2026 was not filed by the August 14, 2026 due date, and management states there is no assurance it will be filed within the five-day extension.

Key Figures

Reporting period end: June 30, 2026 Original due date: August 14, 2026 Extension period: five calendar days +2 more

5 metrics

Reporting period end June 30, 2026 Quarterly Report on Form 10-Q period end

Original due date August 14, 2026 Prescribed filing date for smaller reporting companies

Extension period five calendar days Anticipated filing window under Rule 12b-25

Report type Form 10-Q Quarterly report for Vivakor, Inc.

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

Key Terms

Rule 12b-25, smaller reporting companies, unrealized gains and losses on marketable securities, net loss attributable to Vivakor, Inc., +1 more

5 terms

Rule 12b-25 regulatory

"seeks relief pursuant to Rule 12b-25(b)"

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.

smaller reporting companies regulatory

"filing date applicable to smaller reporting companies"

unrealized gains and losses on marketable securities financial

"including changes in interest expense and unrealized gains and losses on marketable securities"

net loss attributable to Vivakor, Inc. financial

"we expect net loss attributable to Vivakor, Inc. to decrease"

operating expenses financial

"We also expect operating expenses to decrease"

Operating expenses are the routine costs a company pays to keep its business running day to day — things like salaries, rent, utilities, office supplies, and marketing. Investors watch them because they reduce the profit available to shareholders and reveal how efficiently a company runs; lower or well-controlled operating expenses (relative to revenue) are like trimming household bills to improve savings.

FAQ

Why did Vivakor (VIVK) file a Form 12b-25 for its Q2 2026 report?

Vivakor filed Form 12b-25 because it could not complete its June 30, 2026 Form 10-Q without unreasonable effort or expense. The company is still finalizing financial statements and disclosures and needs more time to complete its review.

When does Vivakor (VIVK) expect to file its Form 10-Q for June 30, 2026?

Vivakor anticipates filing its June 30, 2026 Form 10-Q within the five calendar day extension allowed under Rule 12b-25. However, the company cautions there can be no assurance it will meet this extended timeframe.

How are Vivakor’s (VIVK) Q2 2026 revenues expected to compare with Q2 2025?

Vivakor expects total revenues to increase for the three months ended June 30, 2026 compared with the same period in 2025. Management also anticipates higher gross profit for the period, subject to completion of the financial statements.

What changes in expenses does Vivakor (VIVK) expect for Q2 2026?

Vivakor expects operating expenses to decrease for the three months ended June 30, 2026 versus Q2 2025. The company attributes this primarily to lower depreciation and amortization expense, pending finalization of its financial statements.

How is Vivakor’s (VIVK) net loss expected to change for Q2 2026?

Vivakor anticipates that net loss attributable to Vivakor, Inc. will decrease for the quarter ended June 30, 2026 versus the prior-year period. This reflects operational changes and changes in interest expense and unrealized gains and losses on marketable securities.

Does Vivakor (VIVK) indicate all other required reports have been filed?

Vivakor addresses whether all other periodic reports required under Section 13 or 15(d) have been filed during the preceding 12 months. This confirmation is part of the Form 12b-25 disclosure requirements for late filings.

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

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Available on EDGAR 08/14/2026 - 04:57 PM Accepted by SEC EDGAR 08/14/2026 - 04:57 PM Learn about SEC filing dates

		OMB APPROVAL
	UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549	OMB Number: 3235-0058
		Expires: September 30, 2028
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	FORM 12b-25	SEC FILE NUMBER
		001-41286
	NOTIFICATION OF LATE FILING	CUSIP NUMBER

(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:

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

Vivakor, Inc.

Full Name of Registrant

Former Name if Applicable

5220 Spring Valley Road, Suite 500

Address of Principal Executive Office (Street and Number)

Dallas, TX 75242

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 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 of 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, 10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

Vivakor, Inc. (the “Registrant”) was unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the period ended June 30, 2026 (the “Quarterly Report”) by the August 14, 2026 filing date applicable to smaller reporting companies due to a delay experienced by the Registrant in completing its financial statements and other disclosures in the Quarterly Report. As a result, the Registrant is still in the process of compiling required information to complete the Quarterly Report and requires additional time to complete its review of the financial statements for the period ended June 30, 2026 to be incorporated in the Quarterly Report. The Registrant anticipates that it will file the Quarterly Report no later than the fifth calendar day following the prescribed filing date. There can be no assurance that the Company will be able to file the Quarterly Report on or before the fifth calendar day following the prescribed due date.

PART IV — OTHER INFORMATION

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

	James Ballengee		(469)		480-7175
	(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. We anticipate our financial results for the period ended June 30, 2026 will differ significantly from the same period in the prior year due to changes in our operations, revenues and expenses. For the three months ended June 30, 2026, we expect total revenues to increase compared to the same period in 2025, and gross profit to also increase. We also expect operating expenses to decrease, primarily due to lower depreciation and amortization expense. As a result of these and other changes, including changes in interest expense and unrealized gains and losses on marketable securities, we expect net loss attributable to Vivakor, Inc. to decrease compared to the same period in 2025. These exact amounts are not currently known and subject to completion of our financial statements for the period ended June 30, 2026.

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VIVAKOR, INC.

(Name of Registrant as Specified in Charter)

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

August 14, 2026	By:	/s/ James Ballengee
	Name:	James Ballengee
	Title:	Chief Executive Officer

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