DOGP · OTC
Companies at this level ended the following year delisted, bankrupt, restated or silent 13.1% of the time, against 4.0% for companies with a clean record.
Hover or tap a dot to see the filings behind that score.
The Company expects to file its Form 10-Q within the extension period provided by Rule 12b-25
NT 10-Q, filed 2026-08-12
The Company expects to file its Form 10-Q within the extension period provided by Rule 12b-25
The delay in filing is attributable to a temporary administrative delay at the Company’s operating subsidiary, which resulted in certain financial records being transmitted to the subsidiary’s bookkeeper approximately one week later than originally anticipated and compressed the preparation timeline for the underlying consolidated financial statements. Although the matter was promptly resolved internally, the timing of the completion of the consolidated financial information did not provide the Company’s independent registered public accounting firm sufficient time to complete its required review procedures within the prescribed filing period. The review procedures are currently being finalized in connection with the filing. The Company is diligently working with its auditor to complete the required work and expects to file the Form 10-Q within the extension period provided by Rule 12b-25. The Company expects to file the Form 10-Q within the five-business-day extension period provided by Rule 12b-25
The Company was unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2025, within the prescribed time period without unreasonable effort or expense. The delay is primarily attributable to the ongoing transition and coordination process with the Company’s recently engaged independent registered public accounting firm, which was appointed in late 2024. While substantial progress has been made in familiarizing the auditor with the Company’s operations and reporting processes, additional time is required to complete certain review procedures and finalize the financial statements. The Company is diligently working with its auditor to complete the required work and expects to file the Form 10-Q within the extension period provided by Rule 12b-25. The Company expects to file the Form 10-Q within the five-business-day extension period provided by Rule 12b-25
The delay was due to (i) the engagement of a new independent registered public accounting firm in late 2024, which required additional time to complete certain transitional procedures following the filing of the Company’s Annual Report on Form 10-K, and (ii) the significant internal and external coordination required to finalize and disclose the Company’s corporate name change and stock dividend as announced by FINRA. The Company expects to file the Form 10-Q within the five-business-day extension period provided by Rule 12b-25
The Company recently engaged a new independent registered public accounting firm on December 18, 2024. The new auditor requires additional time to complete their review and approval of the Company's financial statements to ensure compliance with applicable accounting standards and regulations. These issues could not be fully resolved by the March 30, 2025 due date for the annual report. CBDS currently anticipates that the Form 10-K for the year ended December 31, 2024 will be filed as soon as practicable and no later than April 14, 2025
2024-12-23auditor changed or resigned SEC →
without unreasonable effort or expense due to Financial Officer’s recent health issues effecting communication
After Mr. Brad Herr, the Company’s longtime CFO passed away in late 2022, the audit firm resigned and a new auditor was retained. The quarterly reviews were able to be accomplished in a timely manner, however the 10-K’s complexity and the dynamic of a new auditor, caused the Company to not be able to compile and file the Form 10-K within the customary time period, causing the subsequent quarterly report to run late
Brad E. Herr, the longtime CFO of the Registrant became ill during the fourth quarter of 2022 forcing his resignation, then passed away on December 22, 2022. Subsequently, the CPA audit firm engaged by the company resigned, and the company engaged a new CPA audit firm to perform quarterly reviews however the complexities surrounding the Annual report has resulted in the Registrant not being able to compile and file the Form 10-K within the customary time period
During the quarter, the Company withdrew its S4 Registration to merge with MJ Harvest, Inc. and undertook a transaction to increase its capital resources as well as continuing negotiations with MJ Harvest. CBDS currently anticipates that the Form 10-Q for the quarter ended September 30, 2023 will be filed as soon as practicable and no later than November 22, 2023
without unreasonable effort or expense due to the registrant’s CPA being delayed returning for vacation in Hawaii due to the current Maui disaster
without unreasonable effort or expense due to a change in the Registrant’s certifying accountant from Assure CPA, LLC to Amitai CPA
2023-05-15auditor changed or resigned SEC →
Brad E. Herr, the longtime CFO of the Registrant became ill during the fourth quarter of 2022 forcing his resignation. However, Mr. Herr remained as a consultant of the Registrant but then passed away on December 22, 2022. The unexpected unavailability and passing of Mr. Herr has resulted in the Registrant not being able to compile and file the Form 10-K within the customary time period
During the quarter, the Company entered into a letter of intent to merge with MJ Harvest, Inc. and undertook transactions to increase its capital structure, convert related party debt to equity, and convert preferred stock to common stock in anticipation of the Merger. Additional time is required to resolve issues surrounding these transactions. These issues could not be fully resolved by the August 15, 2025 due date for the quarterly report. CBDS currently anticipates that the Form 10-Q for the quarter ended June 30, 2022 will be filed as soon as practicable and no later than August 22, 2022
The late filing of this Form 10-Q is the result of the delayed filing of the Company’s 10-K for the year ended December 31, 2021, and scheduling conflicts regarding the quarterly review with by Company’s independent contractors. These issues could not be fully resolved by May 16, 2022, the due date for the quarterly report. CBDS currently anticipates that the Form 10-Q for the quarter ended March 31, 2022 will be filed as soon as practicable and no later than May 23, 2022
Additional time is required to obtain investment valuations and confirmations, and to address income tax accruals in light of the discontinued operations that occurred during the year. These issues could not be fully resolved by the March 31, 2021 due date for the annual report. CBDS currently anticipates that the Form 10-K for the year ended December 31, 2021 will be filed as soon as practicable and no later than April 15, 2022
During the quarter, the Company sold its majority interests in GK Manufacturing and Packaging, Inc. and iBudtender, Inc. and additional time is required to resolve issues concerning the sale of these interests, and to resolve matters relating to the Registrant’s former contract manufacturing operations. These issues could not be fully resolved by the August 16, 2021 due date for the annual report. CBDS currently anticipates that the Form 10-Q for the quarter ended June 30, 2021 will be filed as soon as practicable and no later than August 23, 2021
Additional time is required to resolve issues concerning asset impairment testing, and to resolve matters relating to the Registrant’s contract manufacturing operations. These issues could not be fully resolved by the March 30, 2021 due date for the annual report. CBDS currently anticipates that the Form 10-K for the year ended December 31, 2020 will be filed as soon as practicable and no later than April 14, 2021
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