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NASDAQ: BRLS Borealis Foods Inc. 10-K/A

Borealis Foods refiles 10-K/A with full audited financials after SEC comments

Filed September 30, 2026 · Period ending December 31, 2025 · Compared to 10-K/A Jul 29, 2026 · ~1 min read

Key Financials

SEC XBRL

Period financials are unchanged from the original 10-K/A (same period end Dec 31, 2025). This amendment updates disclosure only — see the diff below.

Key Changes

  • high

    Amendment No. 2 now includes complete audited financial statements and notes for fiscal 2025 and 2024, replacing the prior reference-only approach.

    Item 8 view on EDGAR →
  • high

    The filing discloses that 2024 financials were audited before retrospective adjustments described in Notes 1, 5 and 11, and the successor auditor performed procedures on those adjustments.

    Notes verify on EDGAR →
  • medium

    Operating cash flow for fiscal 2025 improved to - from -, a 56.3% increase.

    Cash Flow verify on EDGAR →

1 more material change behind this preview — plus the full narrative summary, section-by-section diffs against the prior filing, and verbatim quotes with EDGAR citations.

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View original filing on SEC.gov

Figures/quotes linked to EDGAR · Narrative written by AI · Sep 30, 2026 · How we verify