---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-25-332643"
form_type: "8-K"
ticker: "IMMR"
cik: "0001058811"
company_name: "IMMERSION CORP"
filed_at: "2025-12-29T23:59:59+00:00"
generated_at: "2026-05-16T12:04:04.949217+00:00"
event_type: "regulatory"
sentiment: "negative"
materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Immersion gets third Nasdaq delinquency notice for late filings; restatement ongoing

## Summary
- Received Nasdaq notice on Dec 23 for missing Q2 10-Q (quarter ended Oct 31, 2025).
- Previous notices for late Form 10-K (Aug 20) and Q1 10-Q (Sep 29).
- Must submit updated compliance plan by Jan 7, 2026.
- Delays due to audit committee investigations and restatement of prior financials, involving subsidiary BNED.
- Company says ability to file depends on consolidation of BNED's financial information.

## SEC filing metadata
- accession: 0001193125-25-332643
- form_type: 8-K
- ticker: IMMR
- cik: 0001058811
- company_name: IMMERSION CORP
- filed_at: 2025-12-29T23:59:59+00:00
- event_type: regulatory
- sentiment: negative
- materiality_score: 0.85
- confidence: high
- sec_items: 3.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1058811/000119312525332643/0001193125-25-332643-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1058811/000119312525332643/immr-20251223.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-25-332643
- JSON: https://secwatch.observer/filing/0001193125-25-332643.json
- Plain text: https://secwatch.observer/filing/0001193125-25-332643.txt

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