It filed on time and stood behind its numbers. Of companies scoring zero, 4.0% were delisted, went bankrupt, restated or stopped filing within the following year.
Hover or tap a dot to see the filings behind that score.
Artius Acquisition Inc. (the “ Company ”) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2021 (the “ Q1 2021 Form 10-Q ”) by the prescribed due date for the reasons described below. On April 12, 2021, the Staff of the U.S. Securities and Exchange Commission (the “ SEC ”) issued the “Staff Statement on Accounting and Reporting Considerations for Warrants Issued by Special Purpose Acquisition Companies (“ SPACs ”)” (the “ SEC Statement ”), which clarified guidance for all SPAC-related companies regarding the accounting and reporting for their warrants. Following review of the SEC Statement, the Company reevaluated the accounting treatment of its public and private placement warrants as equity, and concluded that, based on the SEC Statement, public and private placement warrants should be, and should previously have been, classified as a liability measured at fair value, with non-cash fair value adjustments recorded in earnings at each reporting period. On May 3, 2021, the Company filed its Annual Report on Form 10-K/A (Amendment No. 1) (the “ 2020 Form 10-K/A ”) to amend its Annual Report on Form 10-K for the period ended December 31, 2020, originally filed with the SEC on March 5, 2021, to revise its financial statements as of and for the periods ended July 16, 2020, September 30, 2020 and December 31, 2020. In connection with filing the 2020 Form 10-K/A, the Company’s management has concluded that in light of the classification error described above, a material weakness exists in the Company’s internal control over financial reporting and that the Company’s disclosure controls and procedures were not effective
NT 10-Q, filed 2021-05-18 · material weakness
2023-03-09auditor changed or resigned SEC →
2021-07-01auditor changed or resigned SEC →
Artius Acquisition Inc. (the “ Company ”) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2021 (the “ Q1 2021 Form 10-Q ”) by the prescribed due date for the reasons described below. On April 12, 2021, the Staff of the U.S. Securities and Exchange Commission (the “ SEC ”) issued the “Staff Statement on Accounting and Reporting Considerations for Warrants Issued by Special Purpose Acquisition Companies (“ SPACs ”)” (the “ SEC Statement ”), which clarified guidance for all SPAC-related companies regarding the accounting and reporting for their warrants. Following review of the SEC Statement, the Company reevaluated the accounting treatment of its public and private placement warrants as equity, and concluded that, based on the SEC Statement, public and private placement warrants should be, and should previously have been, classified as a liability measured at fair value, with non-cash fair value adjustments recorded in earnings at each reporting period. On May 3, 2021, the Company filed its Annual Report on Form 10-K/A (Amendment No. 1) (the “ 2020 Form 10-K/A ”) to amend its Annual Report on Form 10-K for the period ended December 31, 2020, originally filed with the SEC on March 5, 2021, to revise its financial statements as of and for the periods ended July 16, 2020, September 30, 2020 and December 31, 2020. In connection with filing the 2020 Form 10-K/A, the Company’s management has concluded that in light of the classification error described above, a material weakness exists in the Company’s internal control over financial reporting and that the Company’s disclosure controls and procedures were not effective
2021-04-30accounts declared unreliable SEC →
reportingrisk.com scores every active US filer on three things a company tells the SEC about itself: late-filing notices on Form NT, 8-K item 4.02 (past accounts declared unreliable) and 4.01 (auditor changes). 1,012 are flagged today.
Every score is frozen and checked twelve months later. Across 91,452 of them, a company scoring 4 or more ended that year delisted, bankrupt, restated or silent 17.2% of the time, against 4.0% for a clean record. Scores before 2026-09-27 were reconstructed from the filing history as it stood at each date, so the record is a backtest rather than years of live calls.
See the ledger → Every company the score flagged that later failed, what it told the SEC on the way down, and the ones it missed.Every item above is a filing this company
made with the SEC.
Snapshot 2026-11-04 · data from SEC EDGAR (public domain) · not
investment advice