Smartbird filed a Form 12b-25 to delay its Form 10-Q for the quarter ended June 30, 2026.
The original filing deadline was Aug. 14, 2026; the report is expected by the fifth calendar day following that date.
The delay stems from additional time needed to confirm accounting treatment for a June 9 asset sale of its historical footwear business.
The asset sale is expected to qualify as a strategic shift under ASC 205-20, triggering discontinued-operations reporting and prior-period reclassification.
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