OXUS SEC filings, in plain English
Everything Oxus Acquisition Corp. has filed with the SEC that we hold — 40 filings, newest first, 5 with a plain-English summary of what changed and why it matters. Every row links to the primary document on EDGAR, so you can check the source rather than trust us.
The feed
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What changed: The filing reports that Borealis Foods Inc. issued a press release on August 26, 2026, announcing preliminary unaudited revenue from its U.S. K-12 school foodservice channel for the six months ended June 30, 2026, which increased 110% compared to the same period in 2025. The filing also discloses that the Company has expanded its presence to more than 20,000 schools representing approximately 2,500 school districts, and that its products have shipped over the past 12 months through 106 distributors across 40 states. Why it matters: This information provides investors with early indicators of top-line growth and market penetration scale for the post-business combination entity, although the revenue figures are explicitly noted as unaudited and subject to adjustment upon completion of financial statements.
What changed: Borealis Foods Inc.'s Form 10-K/A (Amendment No. 1) for the fiscal year ended December 31, 2025, amending the annual report originally filed June 2, 2026. It is filed in response to a July 15, 2026 comment letter from the SEC's Division of Corporation Finance, addressing comments 3 and 4: the fiscal 2025 auditor's report did not clearly identify the audited company, referring only to 'and Subsidiaries' without naming Borealis Foods Inc., and the original 10-K omitted an auditor's report for a further period. As of the amendment date 21,463,306 common shares were outstanding. Why it matters: An SEC comment letter forcing an amendment is a control-quality signal, though the defects here are presentational rather than substantive - an audit report that failed to name the registrant, and a missing prior-period auditor report. Neither changes reported results. What it does mean is that the original annual report was not compliant as filed, and the company is now on the SEC staff's review radar for its next filing cycle.
What changed: Borealis Foods Inc., the Oxus Acquisition Corp. successor, received notice from Nasdaq on July 2, 2026 that based on its Market Value of Listed Securities over the last 30 consecutive business days it no longer meets the $35,000,000 minimum for continued listing on the Nasdaq Capital Market under Listing Rule 5550(b)(2), and does not meet the alternative stockholders' equity or net income standards under Rules 5550(b)(1) and 5550(b)(3). It has until December 29, 2026 to regain compliance by closing at $35,000,000 or more of market value for ten consecutive business days. Why it matters: Failing all three continued listing tests at once is worse than a bid price deficiency: the company is too small by market value, has insufficient stockholders' equity and is not profitable, so no alternative standard is available and a reverse split would not help. The warrants are listed only so long as the common shares are, so a delisting would take both. That sits alongside the going concern emphasis its auditor carried for 2023 and 2024, giving former OXUS holders a December 29, 2026 deadline on a company already flagged for solvency doubt.
going-concern doubtnothing moved · 1 with no prior record of ours
- Going-concern doubt
- stated · unchanged
The clause …“● our independent registered public accounting firm has expressed substantial doubt about our ability to continue as a going concern; ● our limited operating history makes it difficult to evaluate our business and prospects;”…
Read from stored SEC filing text by a regex — no model is involved — and each side links to the filing it came from. “Not previously extracted” is a statement about our record, not about the company: the clause may be present in wording we do not match.
What changed: Borealis Foods Inc., successor to Oxus Acquisition Corp., held its 2026 annual meeting of shareholders on June 29, 2026 and reported the outcome under Item 5.07. A quorum of 12,845,650 shares was represented in person or by proxy, which the filing states is 59.8% of shares outstanding on the record date. Shareholders elected the nominated directors to serve until the 2027 annual meeting; Barthelemy Helg received 12,673,744 for and 1,828 withheld, and Reza Soltanzadeh 12,671,438 for and 4,134 withheld, each with 170,078 broker non-votes. Why it matters: This is a routine annual meeting of a post-de-SPAC operating company rather than a deal or extension vote, and none of the reported proposals affects a trust or a redemption right. The tallies matter only as the dated record of who sits on the board.
going-concern doubtnothing moved · 1 with no prior record of ours
- Going-concern doubt
- stated · unchanged
The clause …“● our independent registered public accounting firm has expressed substantial doubt about our ability to continue as a going concern; our limited operating history makes it difficult to evaluate our business and prospects; ●”…
Read from stored SEC filing text by a regex — no model is involved — and each side links to the filing it came from. “Not previously extracted” is a statement about our record, not about the company: the clause may be present in wording we do not match.
What changed: Borealis Foods Inc. (successor to SPAC Oxus Acquisition Corp) called its annual meeting for Monday, June 29, 2026 at 12:30 p.m. ET at virtualshareholdermeeting.com/BRLS2026, record date May 26, 2026, to present financial statements and ratify the auditor for the year ending December 31, 2026. Auditor BPB's reports for the years ended December 31, 2024 and 2023 each carried an emphasis of matter on substantial doubt about the company's ability to continue as a going concern. Director Shiv Vikram Khemka resigned from the board and all three committees on May 11, 2026. Why it matters: Two consecutive years of going-concern qualifications, on the 2023 and 2024 audits, is the substantive disclosure: the auditor has twice signalled doubt that the company can fund operations, which usually precedes dilutive equity raises, asset sales or restructuring. The change of auditor alongside those opinions, and a director resigning from the board and every committee on May 11, 2026, compound the governance concern. Legacy Oxus SPAC holders who did not redeem carry ordinary equity risk with no trust protection behind it.
What changed vs 2023-11-20going concern APPEAREDgoing-concern doubt, combination deadline1 moved · 1 with no prior record of ours
- Going-concern doubt
- not statedstated
- Combination deadline
- 2023-12-08not matched in this filing
SpacBrain reads this as the substantial-doubt sentence is in this filing and not in the previous one.
The clause …“except that BPB’s reports contained an emphasis of matter paragraph regarding substantial doubt about the Company’s ability to continue as a going concern. During the fiscal years ended December 31, 2024 and December 31, 2023, and”…
Read from stored SEC filing text by a regex — no model is involved — and each side links to the filing it came from. “Not previously extracted” is a statement about our record, not about the company: the clause may be present in wording we do not match.
In plain English
Redemption deadlinethe last day to hand shares back for cash
Set by the filing that calls the meeting. Tender after it and the company is under no obligation to pay you the trust value.
Cash in trust / trust per sharethe cash the company is holding for each public share
Filed quarterly in the 10-Q's XBRL. It earns interest between filings, so the figure on a given day is slightly higher than the last filed one — where we show that we label it an estimate.
Accession numberthe SEC's unique id for one filing
Every figure on this page carries the accession of the filing that states it, so you can open the primary document rather than trust us.