Form 8-K
8-K — SOLESENCE, INC.
Accession: 0001171843-26-005702
Filed: 2026-08-21
Period: 2026-08-17
CIK: 0000883107
SIC: 2844 (PERFUMES, COSMETICS & OTHER TOILET PREPARATIONS)
Item: Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
Item: Financial Statements and Exhibits
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): August 21, 2026 (August
17, 2026)
SOLESENCE, INC.
(Exact name of registrant as specified in its charter)
Delaware
001-42589
36-3687863
(State or other jurisdiction of incorporation)
(Commission File Number)
(IRS Employer Identification No.)
1319 Marquette Drive
Romeoville, Illinois 60446
(Address of Principal Executive Offices) (Zip Code)
(630) 771-6708
(Registrant’s telephone number, including
area code)
Not applicable
(Former name or former address, if changed since
last report)
_______________________________
Check the appropriate box below if the Form 8-K filing is intended
to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
☐
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
☐
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
☐
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Securities registered pursuant to Section 12(b) of the Act:
Title of each class
Trading Symbol(s)
Name of each exchange on which registered
Common Stock, $0.01 par value per share
SLSN
The NASDAQ Stock Market LLC
Indicate by check mark whether the registrant is an emerging growth company
as defined in Rule 405 of the Securities Act of 1933 or Rule 12b-2 of the Securities Exchange Act of 1934.
Emerging growth company ☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use
the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a)
of the Exchange Act. ☐
Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit
Report or Completed Interim Review.
As previously disclosed in its Quarterly Report on Form 10-Q filed August
19, 2026, during its review of inventory accounting in connection with the preparation of its unaudited condensed consolidated financial
statements for the quarter ended June 30, 2026, Solésence, Inc. (the “Company”) identified errors in its historical
accounting for labor and overhead included in inventories. The historical process allocated certain labor and overhead between raw materials,
work in process and finished goods using budget-based percentages and allocation bases that were not sufficiently supported. The process
also did not consistently limit capitalized costs to eligible acquisition and production costs, allocate variable overhead based on actual
activity, allocate fixed overhead based on normal capacity, or adjust standard or budgeted amounts so that they approximated actual cost.
The Company concluded that the historical process did not comply with the inventory-costing requirements in ASC 330, Inventory.
As a result, inventories were overstated and cost of revenue were misstated.
The errors also affected gross profit, operating income (loss), income (loss) before income taxes, net income (loss), basic and diluted
earnings (loss) per share, accumulated deficit, total stockholders’ equity and related disclosures in the periods affected. The
Company determined the correction from its accounting records, including general-ledger and inventory detail, cost-pool and burden-rate
schedules, inventory roll-forwards and the Company’s internal inventory-cost model.
After considering the requirements of ASC 250, Accounting Changes and Error
Corrections, and the quantitative and qualitative factors in SEC Staff Accounting Bulletin (“SAB”) Topic 1.M and Topic 1.N,
on August 17, 2026, the Audit Committee, Board of Directors and Executive Officers of the Company concluded that the Company’s previously
issued consolidated financial statements as of and for December 31, 2023, March 31, 2024, June 30, 2024, September 30, 2024, December
31, 2024, March 31, 2025, June 30, 2025, September 30, 2025, December 31, 2025 and March 31, 2026 should no longer be relied upon and
should be restated. The Company expects to file amendments, as applicable and necessary, to its Annual Reports on Form 10-K which will impact
the years ended December 31, 2023, 2024 & 2025 and its Quarterly Reports on Form 10-Q for the quarters ended March 31, 2024, June
30, 2024, September 30, 2024, March 31, 2025, June 30, 2025, September 30, 2025 and March 31, 2026 in the coming weeks.
The Audit Committee has discussed with the Company’s independent
accountant the matters disclosed herein.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
Exhibit No.
Description
104
Cover Page Interactive Data File (embedded within the Inline XBRL document).
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant
has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
Dated: August 20, 2026
SOLÉSENCE, INC.
By:
/s/ Laura Riffner
Name: Laura Riffner
Title: Chief Financial Officer
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Entity File Number
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Entity Registrant Name
SOLESENCE, INC.
Entity Central Index Key
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Entity Tax Identification Number
36-3687863
Entity Incorporation, State or Country Code
DE
Entity Address, Address Line One
1319 Marquette Drive
Entity Address, City or Town
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City Area Code
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Local Phone Number
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