Cycurion, Inc. Changes Fiscal Year End
Ticker: CYCUW · Form: 8-K · Filed: Sep 26, 2025 · CIK: 1868419
Sentiment: neutral
Topics: fiscal-year-change, reporting-update
Related Tickers: CYCU
TL;DR
Cycurion (CYCU) is shifting its fiscal year end to Dec 31, aligning with the calendar year.
AI Summary
Cycurion, Inc. filed an 8-K on September 26, 2025, reporting a change in its fiscal year end to December 31. This filing also includes financial statements and exhibits. The company was formerly known as Western Acquisition Ventures Corp. and changed its name on June 17, 2021.
Why It Matters
A change in fiscal year end can impact reporting schedules and financial analysis for investors. This move aligns Cycurion, Inc. with a standard calendar year for its financial reporting.
Risk Assessment
Risk Level: low — This filing is procedural and relates to administrative changes in financial reporting, not a significant operational or financial event.
Key Numbers
- 1231 — Fiscal Year End (New fiscal year end is December 31.)
Key Players & Entities
- Cycurion, Inc. (company) — Registrant
- Western Acquisition Ventures Corp. (company) — Former Company Name
- September 25, 2025 (date) — Date of Earliest Event Reported
- September 26, 2025 (date) — Filing Date
- June 17, 2021 (date) — Date of Name Change
FAQ
What is the new fiscal year end for Cycurion, Inc.?
The new fiscal year end for Cycurion, Inc. is December 31.
When was the company formerly known as Western Acquisition Ventures Corp.?
The company was formerly known as Western Acquisition Ventures Corp. prior to its name change on June 17, 2021.
What is the filing date of this 8-K report?
This 8-K report was filed on September 26, 2025.
What is the primary purpose of this 8-K filing?
The primary purpose of this 8-K filing is to report a change in the company's fiscal year end and to include financial statements and exhibits.
In which state was Cycurion, Inc. incorporated?
Cycurion, Inc. was incorporated in Delaware.
Filing Stats: 637 words · 3 min read · ~2 pages · Grade level 13 · Accepted 2025-09-26 16:27:38
Key Financial Figures
- $0.0001 — ch registered Common stock, par value $0.0001 per share CYCU The NASDAQ Stock Mar
- $11.50 — of common stock at an exercise price of $11.50 per share CYCUW The NASDAQ Stock Ma
- $150,000 — res of our common stock is greater than $150,000 for 30 consecutive trading days and the
- $5.00 — res of our common stock is greater than $5.00. As the Company's common stock does not
- $120,000 — e Preferred Stock accrues approximately $120,000 per year in stock or cash payments. If
Filing Documents
- form8-k.htm (8-K) — 42KB
- 0001493152-25-015734.txt ( ) — 251KB
- cycu-20250925.xsd (EX-101.SCH) — 4KB
- cycu-20250925_def.xml (EX-101.DEF) — 26KB
- cycu-20250925_lab.xml (EX-101.LAB) — 36KB
- cycu-20250925_pre.xml (EX-101.PRE) — 25KB
- form8-k_htm.xml (XML) — 6KB
03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year
Item 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year. On September 25, 2025, the board of directors of Cycurion, Inc. (the "Company") waived the Series A Convertible Preferred Stock lock-up restrictions. The holders of our Series A Convertible Preferred Stock (and the underlying securities for which the holders have conversion rights) were previously subject to a one-year lock-up of their securities that commenced on the closing of the business combination with Western Acquisition Ventures Corp. on February 14, 2025, subject to release from the lock-up after six months from the closing if, thereafter, the daily trading value of shares of our common stock is greater than $150,000 for 30 consecutive trading days and the 30-day VWAP for shares of our common stock is greater than $5.00. As the Company's common stock does not meet the conditions set forth above to release the holders of the Series A Convertible Preferred Stock from the lock-up restrictions after six months from the closing of the business combination, the board of directors of the Company deemed it in the best interests to waive such lock-up restrictions as the Series A Convertible Preferred Stock accrues approximately $120,000 per year in stock or cash payments. If the holders of the Series A Convertible Preferred Stock convert such preferred stock into common stock, the Company could save approximately $120,000 in costs on its income statement, which is part of the Company's strategic recapitalization to strengthen its balance sheet and support growth initiatives.
01. Financial Statements and Exhibits
Item 9.01. Financial Statements and Exhibits (d) Exhibits: Exhibit No. Description 104 Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)
SIGNATURES
SIGNATURES Pursuant to the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. CYCURION, INC. Date: September 26, 2025 By: /s/ L. Kevin Kelly Name: L. Kevin Kelly Title: Chief Executive Officer