ESMR · OTC
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.
The Registrant ’ s Form 10-K for the year ended August 31, 2024 (the “ Annual Report ” ) could not be filed within the prescribed time period due to difficulties finalizing the materials required to complete the Registrant ’ s audit, which could not be eliminated without unreasonable effort or expense. As previously disclosed by the Registrant on a Current Report on Form 8-K, on October 15, 2024, the Registrant made the decision to dismiss Olayinka Oyebola & Co. as the Registrant ’ s independent registered public accounting firm. The Registrant has appointed Victor Mokuolu CPA PLLC as the Registrant ’ s independent registered public accounting firm for the fiscal year ending August 31, 2024. The impact of the transition of the Registrant ’ s independent registered public accounting firm has delayed the preparation and filing of the Annual Report. The Registrant anticipates that it will file the Annual Report no later than the fifteenth calendar day following the prescribed filing date
NT 10-K, filed 2024-11-29 · auditor
The Registrant ’ s Form 10-K for the year ended August 31, 2024 (the “ Annual Report ” ) could not be filed within the prescribed time period due to difficulties finalizing the materials required to complete the Registrant ’ s audit, which could not be eliminated without unreasonable effort or expense. As previously disclosed by the Registrant on a Current Report on Form 8-K, on October 15, 2024, the Registrant made the decision to dismiss Olayinka Oyebola & Co. as the Registrant ’ s independent registered public accounting firm. The Registrant has appointed Victor Mokuolu CPA PLLC as the Registrant ’ s independent registered public accounting firm for the fiscal year ending August 31, 2024. The impact of the transition of the Registrant ’ s independent registered public accounting firm has delayed the preparation and filing of the Annual Report. The Registrant anticipates that it will file the Annual Report no later than the fifteenth calendar day following the prescribed filing date
2024-10-16auditor changed or resigned 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