# EDGAR Filing Document

**Accession Number:** 0001474903
**File Stem:** 0001474903-26-000056
**Filing Date:** 2026-5
**Character Count:** 19724
**Document Hash:** 9d3029752ac1a42dbae311bc8dd21f22
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001474903-26-000056.hdr.sgml**: 20260514

**ACCESSION NUMBER**: 0001474903-26-000056

**CONFORMED SUBMISSION TYPE**: 10-Q/A

**PUBLIC DOCUMENT COUNT**: 68

**CONFORMED PERIOD OF REPORT**: 20260329

**FILED AS OF DATE**: 20260514

**DATE AS OF CHANGE**: 20260513

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BGSF, INC.
- **CENTRAL INDEX KEY:** 0001474903
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-HELP SUPPLY SERVICES [7363]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 260656684
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1228

**FILING VALUES:**
- **FORM TYPE:** 10-Q/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-36704
- **FILM NUMBER:** 26975241

**BUSINESS ADDRESS:**
- **STREET 1:** 14901 QUORUM DR
- **STREET 2:** SUITE 800
- **CITY:** DALLAS
- **STATE:** TX
- **ZIP:** 75254
- **BUSINESS PHONE:** 972-692-2400

**MAIL ADDRESS:**
- **STREET 1:** 14901 QUORUM DR
- **STREET 2:** SUITE 800
- **CITY:** DALLAS
- **STATE:** TX
- **ZIP:** 75254

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BG Staffing, Inc.
- **DATE OF NAME CHANGE:** 20131030

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LTN Staffing, LLC
- **DATE OF NAME CHANGE:** 20091020

?xml version='1.0' encoding='ASCII'? bgsf-20260329

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549** 

**FORM 10-Q/A** 

**AMENDMENT NO.1**

(Mark One)

---

| | |
|:---|:---|
| ☑ | **QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934** |

---

**For the quarterly period ended March 29, 2026** 

**or**

☐ **TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

**For the transition period from&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; to&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;.**

**Commission File Number: 001-36704**![bgicon2019a02.jpg](bgsf-20260329_g1.jpg)

**BGSF, INC.** 

(exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Delaware** | **26-0656684** |
| **(State or other jurisdiction of<br>incorporation or organization)** | **(I.R.S. Employer<br>Identification No.)** |

---

**14901 Quorum Drive, Suite 800** 

**Dallas, Texas 75254** 

**(972) 692-2400** 

**(Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)**

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.&nbsp;&nbsp;&nbsp;&nbsp;Yes 🗹 &nbsp;&nbsp;&nbsp;&nbsp; No ◻

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).&nbsp;&nbsp;&nbsp;&nbsp;Yes 🗹 &nbsp;&nbsp;&nbsp;&nbsp; No ◻

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. See definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act. (Check one):

---

| | | | | |
|:---|:---|:---|:---|:---|
| Large accelerated filer | ◻ | | Accelerated Filer | 🗹 |
| Non-accelerated filer | ◻ | (Do not check if a smaller reporting company) | Smaller reporting company | ☑ |
| | | | Emerging growth company | ☐ |

---

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ◻

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).&nbsp;&nbsp;&nbsp;&nbsp;Yes ☐&nbsp;&nbsp;&nbsp;&nbsp; No 🗹

Securities registered pursuant to Section 12(b) of the Act:

Title of each class Trading Symbol(s) Name of each exchange on which registered <br> <u>Common Stock</u> <u>BGSF</u> <u>NYSE</u>

As of May 4, 2026 there were 10,717,975 shares of the registrant's common stock outstanding.

------

**EXPLANATORY NOTE**

BGSF, Inc. (the "Company") is filing this Amendment No. 1 (this "Amendment") to our Quarterly Report on Form 10-Q for the quarterly period ended March 29, 2026, which was filed with the Securities and Exchange Commission on May 6, 2026 (the "Form 10-Q"), for the sole purpose of correcting the number of shares of the Company's common stock outstanding as of May 4, 2026.

Except as described above, this Amendment does not modify or update disclosure in, or exhibits to, the Form 10-Q. Furthermore, this Amendment does not change any previously reported financial results, nor does it reflect events occurring after the filing of the Form 10-Q.

This Amendment should be read in conjunction with the Form 10-Q.

------

**Item 6. Exhibits**

The following exhibits are filed or furnished with this Quarterly Report on Form 10-Q.

---

| | |
|:---|:---|
| **Exhibit<br>Number** | **Description** |
| 2.1†† | <u>[Equity Purchase Agreement, dated as of June 14, 2025, among INSPYR Solutions Intermediate, LLC, BGSF Inc., BG Finance and Accounting, Inc., and BGSF Professional, LLC (incorporated by reference from the registrant's Current Report on Form 8-K filed on June 23, 2025)](https://www.sec.gov/Archives/edgar/data/1474903/000147490325000076/ex21equitypurchaseagreement.htm)</u> |
| 3.1 | <u>[Certificate of Incorporation of BG Staffing, Inc. (incorporated by reference from Amendment No. 2 to the Company's registration statement on Form S-1 (File No. 333-191683) filed on November 4, 2013).](https://www.sec.gov/Archives/edgar/data/1474903/000114420413058594/v359207_ex3-1.htm)</u> |
| 3.2 | <u>[Certificate of Amendment to Certificate of Incorporation of BGSF, Inc. (incorporated by reference from the registrant's Current Report on Form 8-K filed on February 12, 2021).](https://www.sec.gov/Archives/edgar/data/1474903/000147490321000026/ex3102-12x21.htm)</u> |
| 3.3 | <u>[Bylaws of BG Staffing, Inc. (incorporated by reference from Amendment No. 2 to the Company's registration statement on Form S-1 (File No. 333-191683) filed on November 4, 2013).](https://www.sec.gov/Archives/edgar/data/1474903/000114420413058594/v359207_ex3-2.htm)</u> |
| 4.1 | <u>[Form of Common Stock Certificate (incorporated by reference from Amendment No. 1 to the Company's registration statement on Form S-1 (File No. 333-191683) filed on October 28, 2013).](https://www.sec.gov/Archives/edgar/data/1474903/000114420413057187/v358163_ex4-1.htm)</u> |
| 10.1\*\* | <u>[Form of Indemnification Agreement for director and executive officers of BGSF, Inc. (incorporated by reference from the registrant's Current Report on Form 8-K filed on February 4, 2014)](https://www.sec.gov/Archives/edgar/data/1474903/000114420414005805/v367052_ex10-3.htm)</u> |
| 10.2\*\* | <u>[Executive Employment Agreement, dated as of February 24, 2026, between B G Staff Services, Inc. and Kelly Brown (incorporated by reference from the registrant's Current Report on Form 8-K filed on March 2, 2026)](https://www.sec.gov/Archives/edgar/data/1474903/000147490326000012/a102executiveemploymentagr.htm)</u> |
| 31.1\* | <u>[Certification of Co-Chief Executive Officer pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934 implementing Section 302 of the Sarbanes-Oxley Act of 2002.](q12026-ex311xqa.htm)</u> |
| 31.2\* | <u>[Certification of Co-Chief Executive Officer and Chief Financial Officer pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934 implementing Section 302 of the Sarbanes-Oxley Act of 2002.](q12026-ex312xqa.htm)</u> |
| 32.1† | <u>[Certification of Co-Chief Executive Officers and Chief Financial Officer Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.](q12026-ex321xqa.htm)</u> |
| 101 | The following financial information from BGSF's Quarterly Report on Form 10-Q for the quarterly period ended March 29, 2026 formatted in Inline XBRL (Extensible Business Reporting Language) includes: (i) the Unaudited Consolidated Balance Sheets, (ii) the Unaudited Consolidated Statements of Operations, (iii) the Unaudited Statements of Changes in Stockholders' Equity, (iv) the Unaudited Consolidated Statements of Cash Flows, and (vi) Notes to the Unaudited Consolidated Financial Statements. |
| 104\* | Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101) |

---

---

| | |
|:---|:---|
| \* | Filed herewith. |
| \*\* | Management contract or compensatory plan or arrangement. |
| † | This certification is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liability of that section, nor shall it be deemed incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Exchange Act. |
| †† | Pursuant to Item 601(a)(5) of Regulation S-K, certain schedules and similar attachments have been omitted. The Company hereby agrees to furnish a copy of any omitted schedule or attachment to the Securities and Exchange Commission upon request. |

---

------

**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

---

| | |
|:---|:---|
| BGSF, INC. | BGSF, INC. |
| | /s/ Kelly Brown |
| Name: | Kelly Brown |
| Title: | Co-Chief Executive Officer |
| | (Principal Executive Officer) |
| | /s/ Keith Schroeder |
| Name: | Keith Schroeder |
| Title: | Co-Chief Executive Officer, Chief Financial Officer and Secretary |
| | (Principal Executive Officer and Principal Financial Officer) |

---

Date: May 14, 2025

## Exhibit 31.1

**Exhibit 31.1**

**Certification of Chief Executive Officer Pursuant to**

**Section 302 of the Sarbanes-Oxley Act of 2002**

I, Kelly Brown, certify that:

---

| | | |
|:---|:---|:---|
| 1 |  | I have reviewed this quarterly report on Form 10-Q/A for the quarterly period ended March 29, 2026 of BGSF, Inc. |
| 2 |  | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
| 3 |  | Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
| 4 |  | The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
|  | a) | Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
|  | b) | Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
|  | c) | Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
|  | d) | Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting. |
| 5 |  | The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions): |
|  | a) | All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and |
|  | b) | Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting. |

---

Date: May 14, 2026

---

| | |
|:---|:---|
| By: | /s/ Kelly Brown |
| Name: | Kelly Brown |
| Title: | Co-Chief Executive Officer |
|  | (Principal Executive Officer) |

---

## Exhibit 31.2

**Exhibit 31.2**

**Certification of Chief Executive Officer and Chief Financial Officer Pursuant to**

**Section 302 of the Sarbanes-Oxley Act of 2002**

I, Keith Schroeder, certify that:

---

| | | |
|:---|:---|:---|
| 1 |  | I have reviewed this quarterly report on Form 10-Q/A for the quarterly period ended March 29, 2026 of BGSF, Inc. |
| 2 |  | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
| 3 |  | Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
| 4 |  | The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
|  | a) | Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
|  | b) | Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
|  | c) | Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
|  | d) | Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting. |
| 5 |  | The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions): |
|  | a) | All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and |
|  | b) | Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting. |

---

Date: May 14, 2026

---

| | |
|:---|:---|
| By: | /s/ Keith Schroeder |
| Name: | Keith Schroeder |
| Title: | Co-Chief Executive Officer, Chief Financial Officer and Secretary |
|  | (Principal Executive Officer and Principal Financial Officer) |

---

## Exhibit 32.1

**Exhibit 32.1**

**Certification of CEO and CFO Pursuant to 18 U.S.C. Section 1350, As Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002**

In connection with the quarterly report of BGSF, Inc. (the "Company") on Form 10-Q/A for the quarterly period ended March 29, 2026 as filed with the Securities and Exchange Commission on the date hereof, we, the undersigned, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, to the best of our knowledge, that:

&nbsp;&nbsp;&nbsp;&nbsp;(1)The report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

&nbsp;&nbsp;&nbsp;&nbsp;(2)The information contained in the report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: May 14, 2026

---

| | | |
|:---|:---|:---|
| By: | /s/ Kelly Brown | /s/ Keith Schroeder |
| Name: | Kelly Brown | Keith Schroeder |
| Title: | Co-Chief Executive Officer | Co-Chief Executive Officer, Chief Financial Officer and Secretary |
|  | (Principal Executive Officer) | (Principal Executive Officer and Principal Financial Officer) |

---

This certification accompanies this report pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to liability pursuant to that section. The certification shall not be deemed to be incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Exchange Act, except to the extent that the Company specifically incorporates it by reference.

A signed original of this written statement required by Section 906 has been provided to the Secretary of the Company and will be retained by the Secretary of the Company and furnished to the Securities and Exchange Commission or its staff upon request.

<br>