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Red Flags Detected

  • Material Weakness (worsened) — New material weakness identified in EPS calculation controls; weighted-average share computation and review did not operate effectively, requiring restatement of Q2 2025 per-share amounts.
NASDAQ: CAPS Capstone Holding Corp. 10-Q/A

CAPS amends Q2 2025 10-Q for EPS error; new material weakness in share-count controls

Filed August 12, 2026 · Period ending June 30, 2025 · Compared to 10-Q Aug 15, 2025 · ~2 min read

Key Financials

SEC XBRL

Period financials are unchanged from the original 10-Q (same period end Jun 30, 2025). This amendment updates disclosure only — see the diff below.

Key Changes

  • high

    Amendment restates Q2 2025 EPS after management used period-end shares (5.4M) instead of weighted-average shares (5.2M for Q2, 3.4M for six months), widening six-month loss per share from $(0.58) to $(0.92). Net loss unchanged.

    Notes: EPS restatement verify on EDGAR →
  • high

    New material weakness identified in controls over weighted-average share calculation and review. Company expanded accounting staff and implemented segregated review layers; the new review process caught the error triggering this restatement.

    Controls & Procedures verify on EDGAR →
  • high

    Company raised $3.25M net in March 2025 public offering (1.25M shares at $4.00), established $20M equity line in May, and closed $3M convertible note in July (convertible at $1.72, 8.34% discount). Total authorized convertible facility up to $10.9M.

    MD&A: Capital raises view on EDGAR →

2 more material changes 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 · Aug 17, 2026 · How we verify