0001213900-26-035204
SEC filingThis 20-F/A filing for Polyrizon Ltd. for the fiscal year ended December 31, 2025, is an amendment filed on March 27, 2026, to revise management's conclusion regarding the effectiveness of the company's disclosure controls and procedures in Item 15. The filing confirms that management, with the participation of the CEO and CFO, concluded that disclosure controls and procedures were effective as of December 31, 2025. Management also concluded that internal control over financial reporting was effective as of that date, based on an assessment using the COSO framework. The company is an emerging growth company and foreign private issuer, following Israeli corporate governance practices instead of certain Nasdaq rules. The filing discloses a cybersecurity incident in October 2025 involving a fraudulent wire transfer of approximately $464,000 due to a business email compromise, which did not have a material impact on the business as of the report date. The company had 1,608,266 ordinary shares outstanding as of December 31, 2025. No financial statements or XBRL data are included in this amendment content.
This 20-F/A filing for Polyrizon Ltd. for the fiscal year ended December 31, 2025, is an amendment filed on March 27, 2026. The amendment specifically revises Item 15 to update management's conclusion regarding the effectiveness of the company's disclosure controls and procedures. The filing states that management, with participation of the CEO and CFO, evaluated these controls as of December 31, 2025, and concluded they were effective in recording, processing, summarizing and reporting information required in periodic filings. Management also assessed internal control over financial reporting using the COSO framework and concluded it was effective as of December 31, 2025. The company is exempt from including an attestation report from its independent registered public accounting firm regarding internal control over financial reporting due to its status as an emerging growth company under the JOBS Act.
No revenue data, segment breakdown, geographic mix, or growth drivers are disclosed in the provided document content. The filing is an amendment focused specifically on controls and procedures, and does not contain financial statements, revenue figures, or segment information. The document content provided consists primarily of the amended Item 15 regarding controls and procedures, along with other standard disclosure items such as corporate governance, cybersecurity, and exhibit listings. No revenue analysis can be performed based on the information provided in this amendment.
No margin data, profitability metrics, gross margin, operating margin trends, or cost structure information is disclosed in the provided document content. The amendment does not include financial statements or any discussion of financial performance, margins, or profitability. The filing focuses exclusively on the amendment to Item 15 regarding controls and procedures, along with other required disclosures such as corporate governance practices, cybersecurity incidents, and auditor information. No margin or profitability analysis can be performed based on the information provided.
No cash flow data, balance sheet information, operating cash flow, free cash flow, debt levels, or liquidity position is disclosed in the provided document content. The amendment does not include financial statements or any discussion of cash flows, balance sheet items, or liquidity. The only numerical financial information provided relates to auditor fees: $100,000 in audit fees for 2025, $50,000 in audit-related fees, and $20,154 in tax fees, totaling $170,154 for 2025. No other financial metrics are available in the provided content.
No management guidance, strategic priorities, or forward-looking statements regarding business outlook are provided in the amendment content. The filing does include disclosure of a cybersecurity incident in October 2025 where the company was victim of a business email compromise resulting in a fraudulent wire transfer of approximately $464,000. The company states the incident did not have a material impact on its business, financial condition or results of operations as of the report date, but notes it may incur additional costs for investigation, remediation and recovery actions. The company implemented new transfer policies and controls following the incident. As a foreign private issuer and emerging growth company, Polyrizon follows Israeli corporate governance practices instead of certain Nasdaq rules regarding quorum requirements, compensation approval, shareholder approval processes, and other governance matters.