Vivos Therapeutics delays 2025 Form 10-K filing

Vivos Therapeutics, Inc. notified the SEC that it cannot timely file its Form 10-K for the year ended December 31, 2025 and expects to use the Rule 12b-25 extension.

Rhea-AI Filing Summary

Vivos Therapeutics, Inc. notified the SEC that it cannot timely file its Form 10-K for the year ended December 31, 2025 and expects to use the Rule 12b-25 extension.

The company says additional time is needed to complete year-end financial statements and disclosures related to its 2025 acquisition of Prabhu-Lata K. Shete MDs, LTD. d/b/a The Sleep Center of Nevada (SCN). The filing states the company anticipates revenue increased by over 15% for 2025 and that sales, general and administrative expenses rose approximately 50%, contributing to a larger net loss versus 2024. The notification is signed by CFO Bradford Amman and dated March 31, 2026.

Insights

Corporate Finance Analyst

Extension request tied to an acquisition-driven close and restatement risk.

The company cites the 2025 acquisition of SCN as the primary reason it needs extra time to compile consolidated year-end financials and related disclosures. Complexities from integrating acquisitions commonly delay completion of accounting close, valuation, and footnote drafting.

Timing and magnitude: the notice states revenue rose over 15% and SG&A grew ~50% for 2025; these figures are preliminary and "still under review." Subsequent filings will confirm exact amounts and any acquisition-related adjustments.

Accounting & SEC Reporting Specialist

Rule 12b-25 extension is procedural but flags disclosure work tied to acquisition accounting.

Rule 12b-25 permits a short extension when an issuer cannot file without undue hardship; the company checked the applicable relief and expects to file within the permitted extension period. The narrative emphasizes review of year-end statements and SCN-related matters, suggesting work on purchase accounting, fair-value measurements, or related-party disclosures.

Watch for the completed Form 10-K to include finalized acquisition accounting, any goodwill or intangible allocations, and reconciled GAAP metrics referenced here.

Key Figures

Form: Form 10-K Revenue change: over 15% SG&A change: approximately 50% +2 more

5 metrics

Form Form 10-K for the year ended December 31, 2025

Revenue change over 15% anticipated increase for the year ended December 31, 2025 vs 2024

SG&A change approximately 50% anticipated increase in sales, general and administrative expenses for 2025 vs 2024

Notification date March 31, 2026 date the Rule 12b-25 notification was signed

Acquisition referenced The Sleep Center of Nevada (SCN) 2025 acquisition of Prabhu-Lata K. Shete MDs, LTD., d/b/a SCN

Key Terms

Rule 12b-25, purchase accounting, sales, general and administrative expenses

3 terms

Rule 12b-25 regulatory

"unable to file its Form 10-K within the prescribed time period"

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.

purchase accounting financial

"related to the Company’s 2025 acquisition of Prabhu-Lata K. Shete MDs"

Purchase accounting is the method used to record a company acquisition by treating the buyer as if it bought each asset and assumed each liability at their fair values on the purchase date. It matters to investors because this re‑valuation can create or change visible items like goodwill, cause future earnings to be lower or higher as costs are spread out, and alter balance sheet strength—much like re‑tagging items and debts after buying a house affects your net worth and monthly costs.

sales, general and administrative expenses financial

"sales, general and administrative expenses also increased by approximately 50%"

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

Why did Vivos Therapeutics (VVOS) file a Rule 12b-25 notification?

They requested extra time to complete year-end financials related to an acquisition. The company cited its 2025 acquisition of The Sleep Center of Nevada and the need to finish compilation, review, and disclosures for the Form 10-K.

When does Vivos expect to file its Form 10-K for the year ended December 31, 2025?

The company expects to file within the Rule 12b-25 extension period. The notification states it will file within the permitted extension; no exact filing date is provided in the notice.

How did Vivos’ revenue and expenses change in 2025 compared to 2024?

Revenue is reported to have increased by over 15% in 2025. The company attributes this to increased sleep center testing and corresponding Vivos treatments at its acquired SCN, while SG&A rose by approximately 50%.

Will the higher SG&A from SCN affect Vivos’ profitability in 2025?

The company anticipates a larger net loss for 2025 versus 2024. The notice links higher SG&A—about a 50% increase—to operating costs from SCN and related treatment centers as a primary cause.

Who signed the Rule 12b-25 notification for VVOS and what is the filing date?

The notice was signed by CFO Bradford Amman. The signature block shows the notification was executed on March 31, 2026 with a contact number for R. Kirk Huntsman provided.

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

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Accepted by SEC EDGAR 03/31/2026 - 04:01 PM 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: December 31, 2025

☐ 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	Vivos Therapeutics, Inc.
Former Name if Applicable	N/A
Address of Principal Executive Office (Street and Number)	7921 Southpark Plaza, Suite 210
City, State and Zip Code	Littleton, CO 80120

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.

Vivos Therapeutics, Inc. (the “Company”) is unable to file its Form 10-K for the year ended December 31, 2025 (the “Form 10-K”) within the prescribed time period without undue hardship and expense because the compilation, dissemination and review of the information required to be properly presented in the Form 10-K, particularly related to the Company’s 2025 acquisition of Prabhu-Lata K. Shete MDs, LTD., a Nevada professional corporation d/b/a The Sleep Center of Nevada (“SCN”), and certain SCN-related matters. As a result, the Company requires additional time to complete its year-end financial statements and related disclosures. The Company expects to file the Form 10-K within the prescribed extension period.

PART IV — OTHER INFORMATION

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

R. Kirk Huntsman		(866) 908-4867
(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.

The Company anticipates that its revenue increased by over 15% for the year ended December 31, 2025 as compared to the year ended December 31, 2024. The primary cause was due to an increase in sleep center testing services at the Company’s subsidiary SCN and accordingly an increase in corresponding Vivos treatment to patients at SCN.

The Company also anticipates that its sales, general and administrative expenses also increased by approximately 50% for the year ended December 31, 2025 as compared to the year ended December 31, 2024. The primary cause of this increase was due to increase in costs associated with operating SCN and related Vivos treatment centers. As a result, the Company anticipates an increase in its net loss for the year ended December 31, 2025 as compared to the year ended December 31, 2024.

The figures reported above are still under review and may differ once reported in the Form 10-K to be filed by the Company.

Vivos Therapeutics, 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: March 31, 2026	By:	/s/ Bradford Amman
		Bradford Amman
		Chief Financial Officer