Audit delays push World Health Energy (WHEN) 2025 Form 10-K timing

(Moderate)

(Neutral)

Form Type

8-K

Rhea-AI Filing Summary

World Health Energy Holdings, Inc. filed a current report to explain a delay in submitting its Annual Report on Form 10-K for the year ended December 31, 2025. The company previously filed a Form 12b-25 and has since faced additional audit delays due to staffing constraints linked to regional geopolitical developments, resolved financial issues, and timing of financial statement preparation.

The company states it is working diligently with its independent registered public accounting firm and expects to file the Form 10-K as soon as practicable. It emphasizes that the delay does not arise from any disagreement with the auditors over accounting principles, disclosures, or audit scope and reiterates its commitment to regulatory reporting compliance.

Positive

None.

Negative

The company’s Form 10-K for the year ended December 31, 2025 is delayed beyond the Form 12b-25 extension, reflecting continued challenges in completing audit procedures and financial statement preparation.
The filing acknowledges past financial issues and audit staffing constraints linked to regional geopolitical developments, which together highlight operational and reporting-process strain even though the company states these financial issues have been resolved.

Insights

Late 10-K and audit delays introduce reporting risk despite resolved issues.

World Health Energy Holdings explains that its Form 10-K for the year ended December 31, 2025 is delayed beyond the Form 12b-25 extension. Causes include staffing constraints at the auditor tied to regional geopolitical developments, prior financial issues that are now resolved, and timing of financial statement preparation.

The company stresses there is no disagreement with its independent registered public accounting firm on accounting principles, disclosures, or audit scope. That distinction matters because it points to operational and logistical challenges rather than an explicit accounting dispute, but still indicates strain in the reporting process.

For investors, a 10-K delay after a 12b-25 often raises concerns about internal processes, audit readiness, or past financial stresses. The company’s statement that financial issues have been resolved and its commitment to compliance help, yet the overall event is still a modest negative signal until the 10-K is filed.

8-K Event Classification

Item 8.01 — Other Events

1 item

Item 8.01 Other Events Other

Voluntary disclosure of events the company deems important to shareholders but not covered by other items.

Key Terms

Form 12b-25, independent registered public accounting firm, audit procedures, emerging growth company, +1 more

5 terms

Form 12b-25 regulatory

"As previously disclosed in the Company’s Form 12b-25 filed on March 31, 2026"

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.

independent registered public accounting firm financial

"factors affecting both the Company and its 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.

audit procedures financial

"additional time to complete certain audit procedures associated with its annual financial statements"

Audit procedures are the specific tests and checks auditors perform on a company’s books, transactions, and internal controls to verify that financial statements are accurate and free of material mistakes or fraud. For investors they matter because robust procedures increase confidence that reported earnings and assets reflect reality; think of it like a thorough pre-purchase inspection that lowers the chance of hidden problems affecting the value of your investment.

emerging growth company regulatory

"Emerging growth company"

An emerging growth company is a recently public or smaller public firm that qualifies for temporary, lighter regulatory and disclosure rules to reduce the cost and effort of being public. For investors, it means the company may provide less historical financial detail and face fewer reporting requirements than larger firms, so it can grow more quickly but also carries higher uncertainty—like buying a promising early-stage product with fewer user reviews.

Section 13 or 15(d) of The Securities and Exchange Act of 1934 regulatory

"Pursuant to Section 13 or 15(d) of The Securities and Exchange Act of 1934"

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

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Understanding 8-K Material Events →

Accepted by SEC EDGAR 04/15/2026 - 05:29 PM

FAQ

Why is World Health Energy Holdings (WHEN) delaying its 2025 Form 10-K filing?

The Form 10-K for the year ended December 31, 2025 is delayed due to additional time needed to complete audit procedures. Factors include staffing constraints tied to regional geopolitical developments, earlier financial issues that have been resolved, and timing of financial statement preparation and supporting documentation.

What did World Health Energy Holdings (WHEN) previously disclose in its Form 12b-25?

The company’s Form 12b-25, filed March 31, 2026, disclosed that more time was required to complete certain audit procedures for its annual financial statements. The current update explains that further delays occurred afterward, extending the timeline for completing the Form 10-K filing process.

Does World Health Energy Holdings (WHEN) have disagreements with its auditors over the delayed 10-K?

The company states the delay is not due to any disagreement with its independent registered public accounting firm. It specifies there are no disputes regarding accounting principles, financial statement disclosure, or the scope and procedures of the audit contributing to the extended filing timeline.

What issues contributed to the audit delay at World Health Energy Holdings (WHEN)?

The delay stems from a combination of factors affecting both the company and its auditor. These include staffing constraints linked to regional geopolitical developments, financial issues the company says have been resolved, and timing related to completing financial statement preparation and supporting documentation for the audit.

How is World Health Energy Holdings (WHEN) addressing the delayed Form 10-K filing?

The company reports it is working diligently with its independent auditors to complete all required audit procedures. It says it plans to file the Annual Report on Form 10-K as soon as practicable and emphasizes an ongoing commitment to maintaining compliance with applicable reporting requirements.

What period will the delayed World Health Energy Holdings (WHEN) Form 10-K cover?

The delayed Annual Report on Form 10-K will cover the fiscal year ended December 31, 2025. The company explains that audit procedures for these annual financial statements are the focus of the current delay it is seeking to resolve with its independent registered public accounting firm.

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of The Securities and Exchange Act of 1934

Date of Report (Date of earliest event reported): April 15, 2026

WORLD HEALTH ENERGY HOLDINGS, INC.

(Exact name of registrant as specified in its charter)

Delaware

000-30256

59-2762023

(State or other jurisdiction

of incorporation)

(Commission

File Number)

(IRS Employer

Identification No.)

1825 NW Corporate Blvd. Suite 110

Boca Raton, FL 33431

(Address of principal executive offices, including zip code)

(561) 870-0440

(Registrant’s telephone number, including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

☐		Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐		Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐		Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐		Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)).

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
None		N/A		N/A

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 8.01 Other Events

World Health Energy Holdings, Inc. (the “Company”) is providing this update regarding the timing of the filing of its Annual Report on Form 10-K for the fiscal year ended December 31, 2025.

As previously disclosed in the Company’s Form 12b-25 filed on March 31, 2026, the Company required additional time to complete certain audit procedures associated with its annual financial statements.

Subsequent to the filing of the Form 12b-25, the Company experienced additional delays in completing the audit due to a combination of factors affecting both the Company and its independent registered public accounting firm. These factors include staffing constraints associated with regional geopolitical developments that impacted availability of certain audit personnel, financial issues which have since been resolved as well as timing considerations relating to completion of financial statement preparation and supporting documentation.

The Company has been working diligently with its independent auditors to complete all required audit procedures and finalize its consolidated financial statements and related disclosures. The Company currently expects to file its Annual Report on Form 10-K as soon as practicable.

The delay in completion of the audit is not the result of any disagreement with the Company’s independent registered public accounting firm on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.

The Company remains committed to maintaining compliance with applicable reporting requirements and will provide further updates as appropriate.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	WORLD HEALTH ENERGY HOLDINGS, INC.

Date: April 15, 2026	By:	/s/ Giora Rozensweig
		Giora Rozensweig
		Chief Executive Officer

Source: View Original Filing on SEC EDGAR

Filing Exhibits & Attachments

3 documents