{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-005154","form_type":"8-K","ticker":"BRLS","cik":"0001852973","company_name":"Borealis Foods Inc.","filed_at":"2026-01-16T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.542165+00:00","generated_at":"2026-05-16T09:56:23.967950+00:00","sec_items":["3.01","4.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.6,"confidence":"high","headline":"Borealis Foods receives Nasdaq delisting notice for missing annual meeting deadline; auditor changes to CRI","bullets":["Nasdaq notified Borealis it failed to hold annual meeting within 12 months of fiscal year end, risking delisting.","Company has until Feb 26, 2026 to submit a compliance plan; if accepted, exception until June 29, 2026 to hold meeting.","Auditor BPB resigned effective Jan 13, 2026 after CRI acquired its capital markets practice; CRI appointed Jan 15, 2026.","No disagreements or reportable events between company and BPB during fiscal years 2023 and 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-005154","json":"https://secwatch.observer/filing/0001213900-26-005154.json","markdown":"https://secwatch.observer/filing/0001213900-26-005154.md","text":"https://secwatch.observer/filing/0001213900-26-005154.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1852973/000121390026005154/0001213900-26-005154-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1852973/000121390026005154/ea0273122-8k_borealis.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T09:56:23.967950+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}