AI brief of an SEC Form 8-K · Borealis Foods Inc. (BRLS)

Borealis Foods receives Nasdaq notice over delayed Q2 2026 Form 10-Q filing

Negative Impact 3 of 5 legal/regulatory Written later

Borealis Foods said on August 26, 2026 it received a Nasdaq notice that it no longer complies with the rule requiring timely periodic SEC filings, because its Form 10-Q for the quarter ended June 30, 2026 has not been filed. The filing was delayed by a review with its auditors of the accounting treatment of a previously disclosed Conversion Agreement, which requires shareholder approval under Nasdaq rules. The notice has no immediate effect on the listing or trading of the company's shares or warrants.

Key points

  • Nasdaq notice received August 26, 2026 for failure to timely file the Q2-2026 Form 10-Q under Listing Rule 5250(c)(1)
  • Company has until October 26, 2026 to submit a compliance plan; Nasdaq may grant up to 180 calendar days, or until February 16, 2027
  • Delay tied to review of accounting for the Conversion Agreement, which is subject to shareholder approval
  • Notice has no immediate effect on listing or trading of common shares or warrants on the Nasdaq Capital Market

The filing

CompanyBorealis Foods Inc. (BRLS)
Form8-K, current report
Filed with the SECSep 1, 2026, 4:15 PM ET
Accession number0001213900-26-096216

Items reported: 3.01 Delisting / Listing Rule Notice7.01 Regulation FD Disclosure

Read the filing on SEC.gov ↗

Written by AI on Nov 9, 2026, 11:44 AM ET, from this filing only. Written later: this filing was briefed after the fact, when past filings were added to the site, so the brief may be read with hindsight; the filing itself is the record of what was known on September 01, 2026.

Briefs are written by AI from the filing text and can contain mistakes — open the filing before acting on anything. Impact (1-5) and tone are the AI's reading of the filing for shareholders, not a price forecast. Not investment advice.