---
title: "Borealis Foods delays Q2 10-Q filing amid review of Conversion Agreement accounting treatment"
type: "News"
locale: "en"
url: "https://longbridge.com/en/news/297693951.md"
description: "Borealis Foods has delayed its Q2 2026 Form 10-Q filing due to an auditor review of the accounting treatment for a Conversion Agreement, which requires shareholder approval under Nasdaq rules. The company received a Nasdaq deficiency notice and must submit a compliance plan by October 26, 2026. If accepted, Borealis may have until February 16, 2027, to regain compliance. There is no immediate impact on the listing or trading of common shares or warrants."
datetime: "2026-09-01T20:19:04.000Z"
locales:
  - [zh-CN](https://longbridge.com/zh-CN/news/297693951.md)
  - [en](https://longbridge.com/en/news/297693951.md)
  - [zh-HK](https://longbridge.com/zh-HK/news/297693951.md)
generator: "portal-rs"
---

# Borealis Foods delays Q2 10-Q filing amid review of Conversion Agreement accounting treatment

-   Borealis Foods received a Nasdaq deficiency notice tied to a late Q2 2026 Form 10-Q filing. \* Delay stems from an auditor review of accounting treatment for a previously disclosed Conversion Agreement requiring shareholder approval under Nasdaq rules. \* Nasdaq set an Oct. 26, 2026 deadline to submit a compliance plan. \* Acceptance could allow time until Feb. 16, 2027 to regain compliance. \* Listing and trading of common shares or warrants face no immediate impact. Disclaimer: This news brief was created by Public Technologies (PUBT) using generative artificial intelligence. While PUBT strives to provide accurate and timely information, this AI-generated content is for informational purposes only and should not be interpreted as financial, investment, or legal advice. Borealis Foods Inc. published the original content used to generate this news brief via EDGAR, the Electronic Data Gathering, Analysis, and Retrieval system operated by the U.S. Securities and Exchange Commission (Ref. ID: 0001213900-26-096216), on September 01, 2026, and is solely responsible for the information contained therein. © Copyright 2026 - Public Technologies (PUBT) Original Document: here

### Related Stocks

- [BRLSW.US](https://longbridge.com/en/quote/BRLSW.US.md)
- [BRLS.US](https://longbridge.com/en/quote/BRLS.US.md)
- [NDAQ.US](https://longbridge.com/en/quote/NDAQ.US.md)

## Related News & Research

- [Borealis Foods delays filing quarterly report for period ended June 30, 2026](https://longbridge.com/en/news/295972068.md)
- [Borealis Foods Expands Rapidly in U.S. K–12 Market](https://longbridge.com/en/news/297048928.md)
- [Borealis Foods Expands European Business through Foodvibez Gmbh Launch in Germany | BRLS Stock News](https://longbridge.com/en/news/298928771.md)
- [Borealis Foods Q1 FY26 net loss narrows 16.1% to $(3.51) million; revenue rises 8% to $7.37 million](https://longbridge.com/en/news/291333889.md)
- [Borealis Foods Inc. FY 2025: Revenue $31.48M, EPS ($0.89) — 10-K Summary](https://longbridge.com/en/news/288410526.md)

---
> **Disclaimer: This article is for reference only and does not constitute any investment advice.**