Vivos Therapeutics delays Q1 2026 10-Q filing

Vivos Therapeutics, Inc. notified the SEC it cannot timely file its Form 10-Q for the quarter ended March 31, 2026 and submitted a Form 12b-25 requesting the five-calendar-day extension under Rule 12b-25.

Rhea-AI Filing Summary

Vivos Therapeutics, Inc. notified the SEC it cannot timely file its Form 10-Q for the quarter ended March 31, 2026 and submitted a Form 12b-25 requesting the five-calendar-day extension under Rule 12b-25. The company states its independent auditor and management need additional time to review and consolidate interim financial statements from its SCN acquisition before filing.

The company currently expects to file within the five-day extension. It also reports preliminary operating direction: revenue and gross profit each rose (approximately 70% and 100%, respectively) for the three months ended March 31, 2026 versus the prior-year quarter; SG&A expenses increased about 70%, and net loss is expected to increase. These figures remain under review and may differ in the Form 10-Q.

Insights

Accounting & Control Specialist

Delay driven by post-acquisition consolidation and auditor review.

The filing states the company and its registered public accounting firm require additional time to complete the review and consolidate SCN's interim financial statements into Vivos’ unaudited results for the quarter ended March 31, 2026. The company invoked Rule 12b-25 and expects to use the five-calendar-day extension.

Key dependencies include completion of the auditor review and finalized consolidation entries tied to the 2025 acquisition. Subsequent filings will confirm the provisional metrics and final presentation; timing beyond the five-day extension is not indicated in the excerpt.

Revenue & Financial Reporting Analyst

Preliminary metrics show material quarter-over-quarter increases tied to the SCN acquisition.

The company reports preliminary increases: ~70% in revenue, ~100% in gross profit, and ~70% higher SG&A for the three months ended March 31, 2026 versus the prior-year quarter, attributed primarily to SCN acquisition and legacy diagnostic services. These values are stated as preliminary and remain under review.

Investors should await the filed Form 10-Q for finalized amounts, consolidated disclosures, and notes on acquisition accounting that could affect reported profit, expenses, and net loss.

Key Figures

Extension invoked: five-calendar-day extension Period: Quarter ended March 31, 2026 Revenue change: approximately 70% +3 more

6 metrics

Extension invoked five-calendar-day extension Rule 12b-25 for late Form 10-Q

Period Quarter ended March 31, 2026 Subject reporting period

Revenue change approximately 70% Three months ended March 31, 2026 vs prior-year quarter

Gross profit change approximately 100% Three months ended March 31, 2026 vs prior-year quarter

SG&A change approximately 70% Three months ended March 31, 2026 vs prior-year quarter

Signature date May 15, 2026 Form 12b-25 signed by CFO Bradford Amman

Key Terms

Rule 12b-25, consolidate, interim financial statements, Form 10-Q

4 terms

Rule 12b-25 regulatory

"expects to file the Form 10-Q within the five-day extension period provided under 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.

consolidate financial

"complete the review of SCN’s interim financial statements and to consolidate such financial statements"

interim financial statements financial

"review of SCN’s interim financial statements and to consolidate such financial statements into the Company’s unaudited 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.

Form 10-Q regulatory

"unable to file its Form 10-Q for the quarter ended March 31, 2026"

A Form 10-Q is a detailed report that publicly traded companies are required to file with regulators three times a year, providing an update on their financial health and business activities. It is important for investors because it offers timely insights into a company's performance, helping them make informed decisions about buying or selling stocks. Think of it as a regular check-up report that shows how well a company is doing.

FAQ

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

Why did VVOS file a Form 12b-25 for the quarter ended March 31, 2026?

Vivos filed the Form 12b-25 because management and its auditor need more time to review and consolidate SCN's interim financial statements prior to finalizing the Form 10-Q.

When does VVOS expect to file the delayed Form 10-Q?

The company expects to file the Form 10-Q within the five-calendar-day extension provided by Rule 12b-25 after the prescribed due date, per the notification it submitted.

What preliminary financial changes did VVOS disclose for Q1 2026?

Vivos stated preliminary results show revenue up approximately 70% and gross profit up approximately 100% for the three months ended March 31, 2026 versus the prior-year quarter, pending final review.

Why did VVOS’ SG&A increase in Q1 2026?

The company attributes about a 70% increase in SG&A to higher salaries, rent, and other expenses related to integrating SCN and operating its diagnostic services.

Will these preliminary figures change in the filed Form 10-Q?

Yes. The company states the figures are under review and may differ once the Form 10-Q is completed and filed after consolidation and auditor review.

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

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Accepted by SEC EDGAR 05/15/2026 - 04:05 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: 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	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-Q for the quarter ended March 31, 2026 (the “Form 10-Q”) 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-Q. As of the date hereof, the Company and its independent registered public accounting firm requires additional time to complete the review of SCN’s interim financial statements and to consolidate such financial statements into the Company’s unaudited financial statements for the quarter ended March 31, 2026.

The Company is working diligently to complete its Form 10-Q for such period as soon as possible and currently expects to file the Form 10-Q within the five-day extension period provided under Rule 12b-25 of the Securities Exchange Act of 1934, as amended. 

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.

Vivos Therapeutics, Inc. (the “Company”) expects to report that its revenue and gross profit increased by approximately 70% and 100%, respectively, for the three months ended March 31, 2026 as compared to the three months ended March 31, 2025. The primary cause was due to an increase in sales of Company products and services to patients that resulted from 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”), as well as SCN’s legacy diagnostic services that the Company did not have in the prior year quarter. 

The Company also expects to report that its sales, general and administrative expenses increased by approximately 70% for the three months ended March 31, 2026 as compared to the three months ended March 31, 2025. The primary cause of this increase was due to increase of salaries and wages, rent and other expenses associated with SCN’s operations and the integration of SCN with the Company. As a result, the Company anticipates an increase in its net loss for the three months ended March 31, 2026 as compared to the three months ended March 31, 2025.

The figures reported above are still under review and may differ once reported in the Form 10-Q 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: May 15, 2026	By:	/s/Bradford Amman
		Bradford Amman
		Chief Financial Officer