{"filings":[{"id":130253,"accession_number":"0001654954-25-011956","cik":709005,"company_name":"NOBLE ROMANS INC","ticker":"NROM","form_type":"8-K","filed_at":"2025-10-20T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Noble Roman's engages Stephano Slack as new independent auditor for FY2025","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Engaged Stephano Slack, LLC as principal accountant to audit 2025 consolidated financial statements and review quarterly reports.","Engagement effective October 14, 2025; publicly announced October 20, 2025.","Stephano Slack is a PCAOB-registered firm with offices in Philadelphia, NJ, and DE.","Company did not consult Stephano Slack on any prior accounting matter for FY2024, FY2023, or subsequent interim period."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"market_cap_usd":6664652.758132955,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":146825,"accession_number":"0001654954-25-010977","cik":709005,"company_name":"NOBLE ROMANS INC","ticker":"NROM","form_type":"8-K","filed_at":"2025-09-22T23:59:59+00:00","items":["5.02","5.07"],"status":"ready","headline":"Noble Roman's director Herbst resigns, Roberts appointed; annual meeting adjourned over quorum failure","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["Marcel Herbst resigned as Class I Director effective 9/16/25; resignation not due to any disagreement with the board or company.","Jeffrey D. Roberts appointed Class I Director; founding partner of Roberts Means Roncevic Kapela LLC, a Carmel, IN law firm.","Annual Meeting held 9/16/25 adjourned without any vote because only 8,665,422 of required 11,107,757 shares were present.","Outstanding shares total 22,215,512; quorum requires a majority; meeting was adjourned due to lack of quorum."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"market_cap_usd":6664652.758132955,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":165258,"accession_number":"0001654954-25-007343","cik":709005,"company_name":"NOBLE ROMANS INC","ticker":"NROM","form_type":"8-K","filed_at":"2025-06-24T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Noble Roman's auditor Sassetti LLC resigns; material weaknesses in prior 10-K","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Sassetti LLC resigned as auditor effective June 18, 2025; board seeking replacement.","No accounting disagreements but Company's 10-K (June 9, 2025) disclosed material weaknesses.","Sassetti's reports on 2024 financials had no adverse opinion or qualification.","No reportable events other than the material weaknesses noted in the 10-K."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":6664652.758132955,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":165257,"accession_number":"0001654954-25-004242","cik":709005,"company_name":"NOBLE ROMANS INC","ticker":"NROM","form_type":"8-K","filed_at":"2025-04-15T23:59:59+00:00","items":["1.01"],"status":"ready","headline":"Noble Roman's amends loan: maturity extended to June 2026, interest to SOFR+9%, warrants repriced","summary_kind":"llm","event_type":"debt","confidence":"high","bullets":["Maturity of $8M senior secured note extended from April 14, 2025 to June 30, 2026.","Cash interest rate changed to SOFR+9% with 4.25% floor; 3% PIK interest discontinued.","Monthly principal payments increased to $91,667 from $83,333, starting April 30, 2025.","Existing warrant exercise price reduced from $0.30 to $0.10; new warrant for 750k shares at $0.10.","Contingent additional warrants: 500k if note not redeemed by Aug 14, 2025, plus 250k per month thereafter."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":6664652.758132955,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":165256,"accession_number":"0001654954-25-003951","cik":709005,"company_name":"NOBLE ROMANS INC","ticker":"NROM","form_type":"8-K","filed_at":"2025-04-07T23:59:59+00:00","items":["1.01"],"status":"ready","headline":"Noble Roman's extends maturity of $6.6M senior note by one week to April 14, 2025","summary_kind":"llm","event_type":"debt","confidence":"high","bullets":["Amendment with Corbel Capital Partners extends Senior Note maturity from April 7 to April 14, 2025.","Outstanding principal balance on the Senior Note is approximately $6.6 million.","Company and Corbel are in discussions to further extend maturity as refinancing progresses."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"market_cap_usd":6664652.758132955,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":182932,"accession_number":"0001654954-25-000997","cik":709005,"company_name":"NOBLE ROMANS INC","ticker":"NROM","form_type":"8-K","filed_at":"2025-01-31T23:59:59+00:00","items":["1.01"],"status":"ready","headline":"Noble Roman's extends maturity of $6.7M senior note to April 7, 2025; negotiating refinancing","summary_kind":"llm","event_type":"debt","confidence":"high","bullets":["Amended loan agreement with Corbel Capital Partners; maturity extended from Feb 7 to Apr 7, 2025.","Outstanding balance on senior secured note is approximately $6.7 million.","Deferred fee of 1.5% of loan balance payable upon repayment or extended maturity.","Company agreed to reimburse Corbel expenses up to $4,500 for the extension.","Company in discussions with potential lenders; believes financing will close before April 7."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":6664652.758132955,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":215559,"accession_number":"0001654954-24-011418","cik":709005,"company_name":"NOBLE ROMANS INC","ticker":"NROM","form_type":"8-K","filed_at":"2024-09-03T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Noble Roman's replaces auditor Assurance Dimensions with Sassetti LLC for FY2024 audit","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["Board dismissed Assurance Dimensions on Aug 27, 2024; no disagreements or reportable events in 2023 or 2024 interim period.","Engaged Sassetti LLC to audit 2024 annual consolidated financials and review quarterly statements.","Sassetti, a PCAOB firm and member of BDO Alliance, has foodservice industry experience and a partner onsite in Indianapolis.","Audit team led by Izabela Poludniak, CPA (15+ years experience); prior auditor reports were unmodified."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"market_cap_usd":6664652.758132955,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":215558,"accession_number":"0001654954-24-011189","cik":709005,"company_name":"NOBLE ROMANS INC","ticker":"NROM","form_type":"8-K","filed_at":"2024-08-28T23:59:59+00:00","items":["5.07"],"status":"ready","headline":"Noble Roman's annual meeting results: directors elected, auditor ratified","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Elected A. Scott Mobley as Class III director (5,022,922 for, 2,966,589 withheld) until 2026 annual meeting.","Elected Douglas Coape-Arnold and Marcel Herbst as Class I directors (plurality votes) until 2027 annual meeting.","Ratified possible engagement of Assurance Dimensions as independent auditor for 2024 (9,399,202 for, 490,367 against, 2,702,982 abstentions).","Quorum of 12,592,551 shares (56.68% of outstanding) present at the meeting."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.15,"market_cap_usd":6664652.758132955,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":234898,"accession_number":"0001654954-24-006097","cik":709005,"company_name":"NOBLE ROMANS INC","ticker":"NROM","form_type":"8-K","filed_at":"2024-05-13T23:59:59+00:00","items":["4.02"],"status":"ready","headline":"Noble Roman's restates FY2022 financials; accounts payable understated by $1.16M","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Previously issued 2022 financial statements should no longer be relied upon due to prior-period error.","Accounts payable restated from $650,582 to $1,807,035; accumulated deficit from ($22,953,074) to ($24,109,527).","Error originated in years prior to 2020 and was carried forward; also affects interest expense allocation.","Management concluded the error resulted from material weaknesses in internal control over financial reporting.","Restated financials will be included in the 2023 10-K, to be filed as soon as practicable."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"market_cap_usd":6664652.758132955,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null}],"next_cursor":null}