UPAY, Inc. files a late notice for its quarterly report because its auditor has not completed its review.
SEC EDGAR, 2026-10-15: NT 10-Q — "12b-25"
UPAY, Inc. files a late notice for its quarterly report because its auditor has not completed its review.
Company: UPAY, Inc. (UPYY) Filed: October 15, 2026, NT 10-Q Phrase: "12b-25" — "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." What the filing says: UPAY, Inc. is unable to file its quarterly report on Form 10-Q for the period ended August 31, 2026, within the prescribed time period without unreasonable effort and expense. The company stated that the delay is because its auditor has not completed their review of the financial statements and the Form 10-Q report. Two ways it goes: A. The company files the Form 10-Q within the five-day extension period. B. The company fails to file the Form 10-Q within the extension period, resulting in a delinquent filing. Next date: October 20, 2026 (the deadline for the five-calendar-day extension under Rule 12b-25) Watch: The filing of the completed Form 10-Q on EDGAR.