SERVICE

Late filings don't fix themselves.
Neither does going-concern doubt.

A 72-hour diagnostic, a filing catch-up plan with dates a board can enforce, and the cash story behind the P&L story — from an operator who has filed on time, every time, for ten years — with zero of his own to clean up.

Engagement model
Outcome-based engagement
Scope
Defined together in a scoping call
Who does the work
Founder. Every deliverable.

THE PROBLEM

Reaction isn't diagnosis.

When a filing slips or the auditor raises going-concern doubt, the usual response is reaction — cut costs, replace people, promise the exchange a date. But cutting costs in a company that's cash-poor from working-capital inefficiency is treating a fever with ice. Real turnaround starts with the story the cash flow reveals, not the story the P&L tells. If you're a NYSE American, Nasdaq small-cap, or OTCQB company behind on filings, start with our late-filing tool — it shows where you stand today.

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The 10-Q or 10-K deadline has passed. A Rule 12b-25 extension bought a few days, those are gone too, and every week of delinquency compounds — exchange notices, restricted quotation, financing doors closing one by one.

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The audit opinion carries a going-concern paragraph — or is about to. Lenders and investors are reacting to the disclosure while management still can't say, with confidence, how many months of runway actually remain.

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A material weakness is disclosed and the remediation plan is a paragraph of intentions. Nobody owns it, nothing is dated, and it will be re-disclosed next year word for word.

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The P&L says the business is recovering. The bank balance says otherwise. Nobody can reconcile the two stories, so every board meeting becomes an argument about which one to believe.

WHAT WE DO

Diagnose. Sequence. Execute.

Not a six-month strategy project. A 72-hour diagnostic that answers three questions — how far behind are you really, what is the true cash position, and what is the minimum intervention that creates maximum impact — followed by execution support until the filings are in.

Filing-status diagnostic. Every delinquent period mapped — what's owed, what's blocking it, what the auditor needs to sign — diagnostic delivered within 72 hours, examined at a level most management teams never see.

Filing catch-up plan. Delinquent periods sequenced with dependencies, auditor coordination, and dates a board can hold someone to — including Rule 12b-25 strategy for the deadlines still ahead.

Cash-runway model. A 13-week cash flow built from bank data, not the general ledger — what the runway actually is, where value is being created and destroyed, and what changes it.

Going-concern analysis. Management's assessment, mitigation plans, and disclosure drafting under ASC 205-40 — built to hold up in front of the auditor, the audit committee, and the next financing conversation.

Material weakness remediation. A SOX 404 remediation plan with owners, dates, and evidence — designed to be tested and closed, not re-disclosed annually.

Auditor and counsel coordination. We sit on your side of the table — preparing schedules, defending positions, keeping our responses to audit and legal on the same timeline.

Recover-or-restructure call. If the data says a clean recovery isn't there, you get that recommendation straight — backed by numbers rather than politics, early enough to act on it.

WHY US

The person fixing your filings has never missed one.

The founder is a US CPA and an MBA from IIM Ahmedabad — an operator with ten years inside US-listed public companies, in the filing seat. He files the same forms you're behind on, every quarter, under the same deadlines.

30+
Consecutive on-time SEC filings
Zero
Restatements, zero late filings, zero audit qualifications
10
Years in the public-company filing seat

How we work: every engagement passes the 4-Gate model — document intake, source reconciliation, independent cross-check, deliverable review — before anything reaches your auditor or your board. See the model.

QUESTIONS

Turnaround questions, answered straight.

We're several quarters behind. Where do you even start?
With the diagnostic, not with drafting. Multiple delinquent periods almost always share root causes — an unresolved accounting position, an auditor bottleneck, missing close documentation — and fixing the shared blocker moves every period at once. The catch-up plan sequences oldest-first, identifies what can move in parallel, and is taken to your auditor for alignment before the first filing is drafted. Working harder on the wrong sequence is how companies stay delinquent for years.
Will you deal with our auditor directly?
Yes — that's most of the job. Preparing the schedules they need, defending the positions you've taken, and keeping the request list answered so the company is never the bottleneck in the audit. Unfolding Values is not an audit firm: no attest services, no PCAOB registration, no independence conflict. We sit entirely on your side of the table, which is exactly why we can advocate for you.
What if the honest answer is that the business can't recover?
Then you'll hear it — with the numbers behind it. The outcome of every turnaround engagement is either a credible path back to current filings and cash generation, or a clear-eyed recommendation to restructure or exit, backed by data rather than politics. That conversation is far cheaper in month one than in month twelve, and a board that gets it early keeps options a board that gets it late has already lost. Fees are fixed to the outcome, not the hour. You see the full scope, deliverables, and fee in writing before any work begins.
You hold a full-time finance seat. What happens when your 10-Q week is my 10-Q week?
Fair question — it's the first one we'd ask. Engagements are capped at two new per quarter, and your filing calendar is mapped against existing commitments at scoping. Filing deadlines are knowable months ahead; if the peaks collide, we build the buffer into the timeline or we don't take the engagement.
START HERE

The first week of delinquency is the cheapest one.

Email rohit@unfoldingvalues.com with your company name, ticker, and one sentence on the pain point. You'll hear back from Rohit — not a junior, not a form-response — within one business day.

Email rohit@unfoldingvalues.com