---
schema_version: "secwatch.filing_event.v1"
accession: "0000950170-24-116688"
form_type: "8-K"
ticker: null
cik: "0001477246"
company_name: "S&W Seed Co"
filed_at: "2024-10-23T23:59:59+00:00"
generated_at: "2026-05-30T11:03:15.281598+00:00"
event_type: "regulatory"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# S&W Seed receives Nasdaq delisting notice for late 10-K; restates quarterly segment reporting

## Summary
- Received Nasdaq notice on Oct 17, 2024 for failing to timely file FY 2024 10-K; must submit compliance plan within 60 days.
- Also non-compliant with minimum bid price ($1.00); deadline Nov 11, 2024; implemented 1-for-19 reverse stock split Oct 18.
- Management says Q1-Q3 FY2024 financials should no longer be relied upon due to segment reporting errors; now three segments (Americas, International, AUSDOM) as of July 1, 2023.
- Restated segment info will appear in the upcoming 10-K; no amendments to previously filed Q reports.

## SEC filing metadata
- accession: 0000950170-24-116688
- form_type: 8-K
- cik: 0001477246
- company_name: S&W Seed Co
- filed_at: 2024-10-23T23:59:59+00:00
- event_type: regulatory
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 3.01, 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1477246/000095017024116688/0000950170-24-116688-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1477246/000095017024116688/sanw-20241017.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-24-116688
- JSON: https://secwatch.observer/filing/0000950170-24-116688.json
- Plain text: https://secwatch.observer/filing/0000950170-24-116688.txt

## Key facts
- Auditor Changes
  S&W Seed Co reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: On October 17, 2024, Company management concluded that its unaudited condensed consolidated financial statements for each of the quarterly periods included in the Company's Quarterly Reports on Form 10-Q filed with the SEC on November 9, 2023, February 14, 2024 and May 14, 2024, respectively, (collectively the "Non-Reliance Periods") should no longer be relied upon because of errors in footnote disclosure related to segment reporting.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1477246/000095017024116688/0000950170-24-116688-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.