---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-26-096216"
form_type: "8-K"
ticker: "BRLS"
cik: "0001852973"
company_name: "Borealis Foods Inc."
filed_at: "2026-09-01T20:15:14+00:00"
generated_at: "2026-09-01T20:16:26.605507+00:00"
event_type: "regulatory"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Borealis Foods gets Nasdaq deficiency notice for delayed Q2 10-Q

## Summary
- Received Nasdaq notice Aug 26, 2026 for non-compliance with Listing Rule 5250(c)(1) due to delayed Q2-2026 Form 10-Q.
- Must submit compliance plan by Oct 26, 2026; possible extension to Feb 16, 2027 if plan accepted.
- Delay caused by review with auditors of accounting treatment for Conversion Agreement, subject to shareholder approval.
- Notice has no immediate effect on listing or trading of BRLS common shares or warrants on Nasdaq Capital Market.
- Company intends to file Q2-2026 Form 10-Q promptly after review completion.

## SEC filing metadata
- accession: 0001213900-26-096216
- form_type: 8-K
- ticker: BRLS
- cik: 0001852973
- company_name: Borealis Foods Inc.
- filed_at: 2026-09-01T20:15:14+00:00
- event_type: regulatory
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 3.01, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1852973/000121390026096216/0001213900-26-096216-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1852973/000121390026096216/ea0304273-8k_borealis.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-26-096216
- JSON: https://secwatch.observer/filing/0001213900-26-096216.json
- Plain text: https://secwatch.observer/filing/0001213900-26-096216.txt

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