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[NT 10-Q] Allurion Technologies, Inc. SEC Filing

Filing Impact
(Moderate)
Filing Sentiment
(Neutral)
Form Type
NT 10-Q
Rhea-AI Filing Summary

Allurion Technologies, Inc. filed a Form 12b-25 notifying the SEC that its Form 10-Q for the quarter ended June 30, 2025 could not be filed on time. The notice identifies Brendan M. Gibbons, Chief Legal Officer as the contact and confirms that other periodic reports required over the prior 12 months have been filed. The company indicates it anticipates a significant change in results of operations for the period and includes customary forward-looking risk disclosures about potential adjustments to prior statements, regulatory or legal actions, possible delisting, and timing uncertainties related to completing and filing the 10-Q.

Allurion Technologies, Inc. ha presentato un Form 12b-25 alla SEC avvisando che il suo Form 10-Q relativo al trimestre chiuso il 30 giugno 2025 non potrà essere depositato nei termini. Il comunicato indica come referente il Chief Legal Officer Brendan M. Gibbons e conferma che gli altri report periodici richiesti negli ultimi 12 mesi sono stati presentati. La società segnala di prevedere un cambiamento significativo nei risultati operativi del periodo e include le consuete avvertenze previsionali sui possibili adeguamenti a dichiarazioni precedenti, su azioni regolamentari o legali, su un potenziale de-listing e sulle incertezze temporali legate al completamento e deposito del 10-Q.

Allurion Technologies, Inc. presentó un Formulario 12b-25 ante la SEC notificando que su Form 10-Q correspondiente al trimestre terminado el 30 de junio de 2025 no podrá presentarse a tiempo. El aviso identifica a Brendan M. Gibbons, Chief Legal Officer, como contacto y confirma que los demás informes periódicos exigidos durante los últimos 12 meses han sido presentados. La compañía indica que anticipa un cambio significativo en los resultados operativos del periodo e incluye las habituales advertencias prospectivas sobre posibles ajustes a declaraciones previas, acciones regulatorias o legales, posible exclusión de cotización y la incertidumbre en los plazos para completar y presentar el 10-Q.

Allurion Technologies, Inc.� 분기 종료일이 2025� 6� 30�� Form 10-Q� 기한 내에 제출� � 없음� SEC� 통보하는 Form 12b-25� 제출했습니다. 공지에는 연락처로 법무총괄(Chief Legal Officer) Brendan M. Gibbons가 명시되어 있으�, 지� 12개월 동안 요구� 다른 정기보고서는 제출되었음을 확인합니�. 회사� 해당 기간� 영업실적� 중대� 변화가 있을 것으� 예상한다� 밝혔�, 이전 진술� 조정 가능성, 규제·법적 조치, 상장폐지 가능성 � 10-Q 작성·제출� 관련된 일정 불확실성� 대� 통상적인 전망 리스� 고지� 포함하고 있습니다.

Allurion Technologies, Inc. a déposé un formulaire 12b-25 auprès de la SEC pour informer que son formulaire 10-Q pour le trimestre clos le 30 juin 2025 ne pourra pas être déposé à temps. L'avis identifie Brendan M. Gibbons, Chief Legal Officer, comme personne de contact et confirme que les autres rapports périodiques exigés au cours des 12 derniers mois ont été déposés. La société indique qu'elle anticipe un changement significatif des résultats d'exploitation pour la période et inclut les mises en garde prospectives habituelles concernant d'éventuels ajustements d'énoncés antérieurs, des actions réglementaires ou judiciaires, un possible retrait de cote et les incertitudes de calendrier liées à l'achèvement et au dépôt du 10-Q.

Allurion Technologies, Inc. hat ein Formular 12b-25 bei der SEC eingereicht und mitgeteilt, dass ihr Form 10-Q für das Quartal zum 30. Juni 2025 nicht fristgerecht eingereicht werden kann. Die Mitteilung nennt Brendan M. Gibbons, Chief Legal Officer, als Ansprechpartner und bestätigt, dass andere in den letzten 12 Monaten geforderte periodische Berichte eingereicht wurden. Das Unternehmen gibt an, dass es mit einer wesentlichen Veränderung der operativen Ergebnisse für den Zeitraum rechnet und enthält übliche zukunftsgerichtete Risikoangaben zu möglichen Anpassungen früherer Aussagen, regulatorischen oder rechtlichen Maßnahmen, einer möglichen Delistung sowie zeitlichen Unsicherheiten bei der Fertigstellung und Einreichung des 10-Q.

Positive
  • Form 12b-25 was filed to formally notify the SEC of the delayed Form 10-Q
  • All other periodic reports over the prior 12 months were reported as filed
  • Company identified a named contact (Brendan M. Gibbons, Chief Legal Officer) for follow-up
Negative
  • Form 10-Q for quarter ended June 30, 2025 was not filed on time, creating an information gap for investors
  • Company anticipates a significant change in results of operations but provided no quantitative figures in this notice
  • Filing discloses risks including possible restatements, regulatory investigations, lawsuits, delinquent filings, and potential NYSE delisting

Insights

TL;DR: The company timely notified the SEC of a delayed 10-Q and identified risks that could materially affect filings or listing status.

Allurion used Form 12b-25 to state it cannot file the Form 10-Q for the quarter ended June 30, 2025 within the prescribed time. The filing properly names a contact and confirms other required reports are current. The company explicitly flags a likely significant change in operating results and lists potential consequences including adjustments to prior financials, regulatory inquiries, possible delisting, and litigation risk. From a compliance standpoint, the notice is appropriate but raises governance and disclosure concerns until the 10-Q is filed.

TL;DR: Missing 10-Q creates short-term information gap; forward-looking risks increase uncertainty for investors.

The 12b-25 indicates the registrant expects material changes in results of operations but provides no quantitative detail in this notice. That absence leaves investors without the quarterly financial metrics needed to assess near-term performance. The explicit mention of potential restatements and evaluations of instruments (RIFA and convertible notes) suggests accounting issues under review. The impact is neutral-to-negative pending the actual 10-Q content, but materiality cannot be assessed until full financial disclosures are filed.

Allurion Technologies, Inc. ha presentato un Form 12b-25 alla SEC avvisando che il suo Form 10-Q relativo al trimestre chiuso il 30 giugno 2025 non potrà essere depositato nei termini. Il comunicato indica come referente il Chief Legal Officer Brendan M. Gibbons e conferma che gli altri report periodici richiesti negli ultimi 12 mesi sono stati presentati. La società segnala di prevedere un cambiamento significativo nei risultati operativi del periodo e include le consuete avvertenze previsionali sui possibili adeguamenti a dichiarazioni precedenti, su azioni regolamentari o legali, su un potenziale de-listing e sulle incertezze temporali legate al completamento e deposito del 10-Q.

Allurion Technologies, Inc. presentó un Formulario 12b-25 ante la SEC notificando que su Form 10-Q correspondiente al trimestre terminado el 30 de junio de 2025 no podrá presentarse a tiempo. El aviso identifica a Brendan M. Gibbons, Chief Legal Officer, como contacto y confirma que los demás informes periódicos exigidos durante los últimos 12 meses han sido presentados. La compañía indica que anticipa un cambio significativo en los resultados operativos del periodo e incluye las habituales advertencias prospectivas sobre posibles ajustes a declaraciones previas, acciones regulatorias o legales, posible exclusión de cotización y la incertidumbre en los plazos para completar y presentar el 10-Q.

Allurion Technologies, Inc.� 분기 종료일이 2025� 6� 30�� Form 10-Q� 기한 내에 제출� � 없음� SEC� 통보하는 Form 12b-25� 제출했습니다. 공지에는 연락처로 법무총괄(Chief Legal Officer) Brendan M. Gibbons가 명시되어 있으�, 지� 12개월 동안 요구� 다른 정기보고서는 제출되었음을 확인합니�. 회사� 해당 기간� 영업실적� 중대� 변화가 있을 것으� 예상한다� 밝혔�, 이전 진술� 조정 가능성, 규제·법적 조치, 상장폐지 가능성 � 10-Q 작성·제출� 관련된 일정 불확실성� 대� 통상적인 전망 리스� 고지� 포함하고 있습니다.

Allurion Technologies, Inc. a déposé un formulaire 12b-25 auprès de la SEC pour informer que son formulaire 10-Q pour le trimestre clos le 30 juin 2025 ne pourra pas être déposé à temps. L'avis identifie Brendan M. Gibbons, Chief Legal Officer, comme personne de contact et confirme que les autres rapports périodiques exigés au cours des 12 derniers mois ont été déposés. La société indique qu'elle anticipe un changement significatif des résultats d'exploitation pour la période et inclut les mises en garde prospectives habituelles concernant d'éventuels ajustements d'énoncés antérieurs, des actions réglementaires ou judiciaires, un possible retrait de cote et les incertitudes de calendrier liées à l'achèvement et au dépôt du 10-Q.

Allurion Technologies, Inc. hat ein Formular 12b-25 bei der SEC eingereicht und mitgeteilt, dass ihr Form 10-Q für das Quartal zum 30. Juni 2025 nicht fristgerecht eingereicht werden kann. Die Mitteilung nennt Brendan M. Gibbons, Chief Legal Officer, als Ansprechpartner und bestätigt, dass andere in den letzten 12 Monaten geforderte periodische Berichte eingereicht wurden. Das Unternehmen gibt an, dass es mit einer wesentlichen Veränderung der operativen Ergebnisse für den Zeitraum rechnet und enthält übliche zukunftsgerichtete Risikoangaben zu möglichen Anpassungen früherer Aussagen, regulatorischen oder rechtlichen Maßnahmen, einer möglichen Delistung sowie zeitlichen Unsicherheiten bei der Fertigstellung und Einreichung des 10-Q.

 
 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

 

 

FORM 12b-25

 

 

NOTIFICATION OF LATE FILING

 

(Check One):   

☐ Form 10-K  ☐ Form 20-F  ☐ Form 11-K  ☒ Form 10-Q

☐ Form 10-D  ☐ Form N-CEN  ☐ Form N-CSR

  For Period Ended: June 30, 2025
  ☐ Transition Report on Form 10-K
  ☐ Transition Report on Form 20-F
  ☐ Transition Report on Form 11-K
  ☐ Transition Report on Form 10-Q
  For the Transition Period Ended: N/A

 

 

Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.

 

If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates: N/A

 

 

PART I — REGISTRANT INFORMATION

ALLURION TECHNOLOGIES, INC.

(Full Name of Registrant)

Not Applicable

(Former Name if Applicable)

11 Huron Drive

(Address of Principal Executive Office (Street and Number))

Natick, Massachusetts 01760

(City, State and Zip Code)

PART II — RULES 12b-25(b) AND (c)

If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)

 

☒     (a)   The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;
 
☒     (b)   The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-CEN or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof will be filed on or before the fifth calendar day following the prescribed due date; and
 
☐     (c)   The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached, if applicable.

 

 
 


PART III — NARRATIVE

State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-CEN, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

Allurion Technologies, Inc. (the “Company”) is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the quarter ended June 30, 2025 (the “Form 10-Q”) by the August 14, 2025 filing date applicable to a non-accelerated filer for the reasons discussed in this Form 12b-25.

As previously disclosed in the Company’s Form 8-K filed with the Securities and Exchange Commission on August 14, 2025, on August 14, 2025, the Audit Committee of the Board of Directors of the Company concluded that the Company’s previously issued audited consolidated financial statements as of and for the year ended December 31, 2024, as well as the prior year comparison period and each of the quarters ended March 31, 2024, June 30, 2024 and September 30, 2024, and the unaudited condensed consolidated quarterly financial statements for the quarter ended March 31, 2025 (collectively, the “Affected Financial Statements”) should no longer be relied upon and require restatement due to errors identified in the accounting related to the fair value of (i) the Company’s revenue interest financing agreement, dated as of February 9, 2023 (the “RIFA”), and (ii) the Company’s convertible senior secured notes. The Company’s management is also assessing the effect of these matters on the Company’s internal control over financial reporting and disclosure controls and procedures.

As a result, the Company’s management needs more time to prepare, review and evaluate the Affected Financial Statements and Form 10-Q, including preparing the restatement of the Affected Financial Statements. The Company is working diligently to complete its financial statements and related disclosures in order to file the Form 10-Q as soon as practicable; however, there can be no assurance that the Company will be able to file the Form 10-Q within the additional time provided by Rule 12b-25 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”).


PART IV — OTHER INFORMATION

 

(1)     Name and telephone number of person to contact in regard to this notification
    Brendan M. Gibbons     (508)     647-4000
    (Name)     (Area Code)     (Telephone Number)
(2)     Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If answer is no, identify report(s). ☒ Yes ☐ No
(3)     Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof? ☒ Yes ☐ No
    If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.

Based on preliminary results, the Company expects to report: total revenue of approximately $3.4 million for the three months ended June 30, 2025, compared to approximately $11.8 million for the three months ended June 30, 2024; gross profit of approximately $2.5 million for the three months ended June 30, 2025 compared to approximately $9.0 million for the three months ended June 30, 2024; sales and marketing expenses of approximately $2.4 million for the three months ended June 30, 2025 compared to approximately $1.8 million for the three months ended June 30, 2024; general and administrative expenses of approximately $5.2 million for the three months ended June 30, 2025 compared to approximately $7.3 million for the three months ended June 30, 2024; and loss from operations of approximately $7.0 million for the three months ended June 30, 2025 compared to approximately $7.3 million for the three months ended June 30, 2024.

These financial results reflect preliminary estimates of the Company’s results of operations as of the date of the filing of this Form 12b-25. These estimates are subject to change upon the completion of the reporting process, adjustments as a result of the completion of the review of the accounting errors discussed in Part III above, and review of the Company’s financial statements, and actual results may vary significantly from these estimates.

These preliminary unaudited estimates have been prepared by, and are the responsibility of, the Company’s management. Deloitte & Touche LLP has not audited, reviewed, examined, compiled, nor applied agreed-upon procedures with respect to the preliminary financial data. Accordingly, Deloitte & Touche LLP does not express an opinion or any other form of assurance with respect thereto.

Cautionary Note on Forward-Looking Statements

This Form 12b-25 includes “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Exchange Act. All statements, other than statements of historical fact, included in this Form 12b-25 are forward-looking statements, including statements regarding the nature and extent of the accounting changes and errors and the expected impact of such changes and errors and the restatements on the Company’s prior and future financial statements, financial position, revenues, and other results of operations; and the Company’s expectations regarding the timing of the filing with the SEC of the Form 10-Q. Such forward looking statements may be identified by, among other things, the use of forward-looking terminology such as “believe,” “expect,” “may,” “could,” “would,” “plan,” “intend,” “estimate,” “predict,” “potential,” “continue,” “should” or “anticipate” or the negative thereof or other variations thereon or comparable terminology.

Forward-looking statements are based on beliefs and assumptions by management and the Board of Directors of the Company (the “Board”), and on information currently available to the Board and management. A number of important factors could cause actual results to differ materially from those contained in any forward-looking statement. Potential consequences of the matters discussed in this Form 12b-25 include, but are not limited to: the risk that additional information may arise related to the prior financial statements; the risk that the Company may determine to include additional adjustments to the prior financial statements or the financial statements to be included in the Form 10-Q; the risk that the Company could reach a different determination regarding the RIFA and convertible notes upon completion of its evaluation; the risk that the completion and filing of the Form 10-Q will take longer than expected and will not be completed by the extension period provided by Rule 12b-25 of the Exchange Act; the possibility that the New York Stock Exchange may delist the Company’s securities; the possibility that the Company will become delinquent in its filings with the SEC; the risk of investigations or actions by governmental authorities or regulators and the consequences thereof, including the imposition of civil or criminal penalties; and the risk that the Company may become subject to stockholder lawsuits or claims. It is very difficult to predict the effect of known factors, and the Company cannot anticipate all factors that could affect actual results that may be important to an investor. All forward-looking information should be evaluated in the context of these risks, uncertainties and other factors, including those factors disclosed under “Risk Factors” in the Company’s Annual Report on Form 10-K filed with the SEC on March 27, 2025 and the Company’s subsequent reports filed with the SEC.

All forward-looking statements in this Form 12b-25 are based on information available to the Company as of the date hereof. The Company undertakes no obligation to revise or publicly release the results of any revision to these forward-looking statements, except as required by law. Given these risks and uncertainties, readers are cautioned not to place undue reliance on such forward-looking statements.


ALLURION TECHNOLOGIES, INC.

(Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.

 

Date: August 15, 2025   By:  

/s/ Brendan M. Gibbons

    Name:   Brendan M. Gibbons
    Title:   Chief Legal Officer

FAQ

Why did Allurion (ALUR) file Form 12b-25?

The company filed Form 12b-25 to notify the SEC that its Form 10-Q for the quarter ended June 30, 2025 could not be filed within the prescribed time.

Has Allurion filed other required periodic reports in the past 12 months?

Yes. The Form 12b-25 indicates that all other periodic reports required during the preceding 12 months have been filed.

Who is the contact for questions about this filing?

The contact listed is Brendan M. Gibbons, Chief Legal Officer, telephone (508) 647-4000.

Does the notice say whether results will change materially?

Yes. The company checked that it anticipates a significant change in results of operations for the quarter, but no numeric details are provided in the notice.

What risks does the Form 12b-25 identify?

The filing lists risks including additional adjustments to prior financial statements, further accounting evaluations (RIFA and convertible notes), regulatory or enforcement actions, stockholder lawsuits, filing delinquency, and possible NYSE delisting.
ALLURION TECHNOLOGIES INC

NYSE:ALUR

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Medical Devices
Surgical & Medical Instruments & Apparatus
United States
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