All 62 sections validated against primary sources. June 2026. Re-verified quarterly. Free to run; answers stay in your browser.
BUILT FROM THE FILING SEAT OF A US PUBLIC COMPANY

File your 10-Q knowing nothing was missed

Ownership and disclosure, made clear. Every item checked against the standard behind it. Answer a structured assessment and get a section-by-section readiness report. Every general-registrant SEC and interim U.S. GAAP requirement, every gap, every citation. Ready for your disclosure committee today.

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62 sections · Reg S-X / S-K · interim U.S. GAAP (ASC) · paragraph-level citations validated June 2026 · specialized industries excluded

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Step 1. Company profile

Everything asked here is used to determine which SEC rules and U.S. GAAP topics apply to you. Scoped-out items still appear in your report, marked N/A with the specific reason.

Used only to classify SRC / accelerated status. Stays in your browser. Nothing is sent to a server.

U.S. GAAP profile. Balances & activities (uncheck only what the company truly does NOT have. Unchecked items are scoped out as N/A with that reason)

Events this quarter (check only if it occurred this quarter. Unchecked events are scoped out as N/A)

INTERNAL DISCLOSURE ASSESSMENT
10-Q DISCLOSURE ASSESSMENT
Interim disclosure review. Regulation S-X, Regulation S-K, and complete interim U.S. GAAP (ASC)
Company
CONFIDENTIAL. PREPARED FOR THE DISCLOSURE COMMITTEE. This report is informational only and does not constitute assurance, an audit, or a review under PCAOB or AICPA standards. Self-prepared internal assessment; see the disclaimer at the end of this report.
Generated with the Unfolding Values 10-Q Disclosure Assessment · Unfolding Values is the tool provider only. Not the preparer or reviewer · internal, non-commercial use only · unfoldingvalues.com/tools
Company. 10-Q Disclosure Assessment (Internal) · SEC (Reg S-X / S-K) + U.S. GAAP · Prepared by · Generated with the Unfolding Values tool

Disclosure Assessment

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readiness across applicable items
Items reviewed
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Applicable
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Addressed
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Gaps
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N/A (reasoned)
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Consistency flags
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This-quarter SEC focus refresh (auto-included)

  • ASU 2023-07. Segment expense disaggregation (interim; applies even to single-segment registrants).
  • Reg S-K Item 408(a). Quarterly Rule 10b5-1 disclosure (affirmative "none" expected).
  • ASC 815-40 warrant classification. Recurring small-cap restatement driver.
  • Inline XBRL (Reg S-T Rule 405) tagging completeness.
  • Non-GAAP (Reg G / Item 10(e)) prominence & reconciliation. The #1 comment topic.
Section-by-section assessment
What this assessment does NOT do: It is a disclosure-completeness review based solely on the inputs you provide. It does not audit, verify, or provide assurance on your financial statements; it does not detect fraud, error, or internal-control deficiencies; and it does not replace your auditor's or counsel's review. Specialized-industry guidance (insurance, banking-specific, oil & gas, broker-dealer) is out of scope. "Addressed" reflects your own attestation, not our verification.

Plans

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Management review certification

By signing below, the undersigned confirm this assessment was prepared and reviewed as part of the company's disclosure controls and procedures for the period.

______________________________
Preparer signature		 ______________________________
CFO / CEO review		 ______________
Date
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