Business Context and Reporting Period
Laser Photonics Corporation (LASE), a Delaware corporation, filed this Form 8-K on January 6, 2026, reporting events occurring on December 31, 2025. The company is headquartered in Orlando, Florida, and its common stock trades on The Nasdaq Stock Market LLC.
Key Financial Metrics
This filing does not contain financial performance data. Revenue, profit, cash flow, margins, debt, and liquidity metrics are not reported in this document.
Material Changes
The primary material change reported is the replacement of the company's independent registered public accounting firm. On December 31, 2025, the Audit Committee appointed Weinberg & Company, P.A. to replace M&K CPAS, PLLC for the fiscal year ending December 31, 2025.
Management Commentary and Risks
- Accountant Disagreements: The company confirmed there were no disagreements with the former accountant, M&K CPAS, PLLC, regarding accounting principles, practices, or financial statement disclosures during the quarter ended September 30, 2025.
- Reportable Events: No reportable events as defined in Item 304(a)(1)(v) of Regulation S-K occurred during the quarter ended September 30, 2025.
- Consultations: The company did not consult with the new accountant, Weinberg & Company, regarding accounting principles or audit opinions during the two most recently completed fiscal years or through the date of appointment.
- Former Accountant Response: M&K CPAS, PLLC has provided a letter agreeing with the statements made by the registrant regarding the change in auditors.
Investor Verification Checklist
- Verify the effective date of the new audit engagement with Weinberg & Company, P.A.
- Review the letter from M&K CPAS, PLLC (Exhibit 16.1) to confirm no undisclosed disagreements exist.
- Monitor upcoming filings (e.g., 10-K) for the first financial statements audited by the new firm.
- Check for any subsequent filings that might explain the rationale for the auditor change beyond the standard disclosure.