reportingrisk.com← the monitorSEC reporting failures, scored and checked against what happened next

Or browse all companies A–Z.

Aytu Biopharma, Inc

AYTU · Nasdaq

No reporting failures in the last 12 months

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.

$7Mstalepublic float
2023-09-29most recent failure
2023-02-21declared past accounts unreliable

Score over time

01234202220232024202520262023-01-01 · score 12022-12-13 auditor change2023-04-01 · score 32023-02-21 accounts unreliable2023-02-15 filed late (10-Q) · material weakness2022-12-13 auditor change2023-07-01 · score 32023-02-21 accounts unreliable2023-02-15 filed late (10-Q) · material weakness2022-12-13 auditor change2023-10-01 · score 42023-09-29 filed late (10-K) · material weakness2023-02-21 accounts unreliable2023-02-15 filed late (10-Q) · material weakness2022-12-13 auditor change2024-01-01 · score 32023-09-29 filed late (10-K) · material weakness2023-02-21 accounts unreliable2023-02-15 filed late (10-Q) · material weakness2024-04-01 · score 12023-09-29 filed late (10-K) · material weakness2024-07-01 · score 12023-09-29 filed late (10-K) · material weakness

Hover or tap a dot to see the filings behind that score.

Why they said they were late

Aytu BioPharma, Inc. (the “Company”) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended June 30, 2023 (the “2023 Form 10-K”) by the prescribed due date because it requires additional time to compile the necessary information to finalize its financial statements and disclosures to be included in such Annual Report on Form 10-K. ​ The Company is working diligently to complete and file the 2023 Form 10-K as soon as practicable and anticipates that it will file the 2023 Form 10-K within the fifteen-day grace period provided by Rule 12b-25 of the Securities Exchange Act of 1934, as amended. ​ The Company’s results of operations for the period ended June 30, 2023 were described in its press release dated September 27, 2023. In connection with the preparation of the Company’s financial statements for the period ended June 30, 2023, it concluded that it had a material weakness in internal control over financial reporting related to its analysis for the accounting for valuation of its inventory. At year end, it was determined that the analysis of over/under absorbed manufacturing costs was not performed, which could have led to material misstatement of the financial statements. SEC 1344 (05-06) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number

NT 10-K, filed 2023-09-29 · material weakness

What it filed

2023-09-29filed late (10-K)material weakness SEC →

Aytu BioPharma, Inc. (the “Company”) has determined that it is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the fiscal year ended June 30, 2023 (the “2023 Form 10-K”) by the prescribed due date because it requires additional time to compile the necessary information to finalize its financial statements and disclosures to be included in such Annual Report on Form 10-K. ​ The Company is working diligently to complete and file the 2023 Form 10-K as soon as practicable and anticipates that it will file the 2023 Form 10-K within the fifteen-day grace period provided by Rule 12b-25 of the Securities Exchange Act of 1934, as amended. ​ The Company’s results of operations for the period ended June 30, 2023 were described in its press release dated September 27, 2023. In connection with the preparation of the Company’s financial statements for the period ended June 30, 2023, it concluded that it had a material weakness in internal control over financial reporting related to its analysis for the accounting for valuation of its inventory. At year end, it was determined that the analysis of over/under absorbed manufacturing costs was not performed, which could have led to material misstatement of the financial statements. SEC 1344 (05-06) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number

2023-02-21accounts declared unreliable SEC →

2023-02-15filed late (10-Q)material weakness SEC →

Aytu BioPharma, Inc. (the “Company”) is unable to file its Quarterly Report on Form 10-Q for the period ended December 31, 2022, within the prescribed time period to allow for additional assessment and management review time on an accounting matter. The matter is related to the accounting for warrants issued in previous financings and we believe will not affect assets, cash and cash equivalents, revenue, cost of goods sold, operating expenses, loss from operations or adjusted EBITDA. Aytu therefore requires additional time in which to conduct and complete its review of the Company’s current financial statements and its assessment of the Company’s internal control over financial reporting. The Company does not currently expect to file its Quarterly Report on Form 10-Q by the prescribed due date allowed pursuant to Rule 12b-25. SEC 1344 (05-06) Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number

2022-12-13auditor changed or resigned SEC →

About this score

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

reportingrisk.com← back to the monitorAll companies A-Z · RSS · found an error? hello@reportingrisk.com