Business Context and Reporting Period
Company: PodcastOne, Inc. (PODC)
Filing Type: Form 8-K (Current Report)
Date of Report: January 23, 2026
Reporting Period: Fiscal quarter and nine months ended December 31, 2025
Context: The Company issued a press release announcing preliminary, unaudited financial results for the periods ended December 31, 2025. The financial closing procedures for the quarter are not yet complete.
Key Financial Metrics
The filing text does not provide specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. The document serves as a notification that preliminary results have been issued in a separate press release (Exhibit 99.1), which is not included in the provided text. Consequently, no specific financial metrics can be extracted from this source.
Material Changes
The filing does not contain data to compare current results against prior comparable periods. It explicitly states that the results are preliminary estimates based on currently available information and are subject to change upon completion of the Company's financial closing procedures.
Guidance, Outlook, and Risks
- Forward-Looking Statements: The press release contains forward-looking statements. Investors are directed to the "Risk Factors" and "Forward-Looking Statements" sections of the Company's Form 10-K and Form 10-Q for details on factors that could cause actual results to differ from estimates.
- Audit Status: The preliminary results have not been audited, reviewed, or compiled by the independent registered public accounting firm, Macias Gini & O'Connell LLP (MGO). MGO expresses no opinion or assurance on these figures.
- Reliability Warning: Management advises that these estimates should not be viewed as a substitute for full financial statements prepared in accordance with GAAP and that undue reliance should not be placed on them.
Investor Verification Checklist
- Verify the specific numerical values for revenue and net income in the attached press release (Exhibit 99.1), as they are not present in the 8-K text.
- Confirm the final audited results once the Company completes its financial closing procedures for the quarter ended December 31, 2025.
- Review the Company's most recent Form 10-K and Form 10-Q for detailed risk factors and historical financial context.
- Note that the current figures are unaudited and subject to potential revision.