# EDGAR Filing Document

**Accession Number:** 0001058811
**File Stem:** 0001193125-25-320853
**Filing Date:** 2025-12
**Character Count:** 9461
**Document Hash:** 499fb69c37f750c4c746d186ccea5a0d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-320853.hdr.sgml**: 20251216

**ACCESSION NUMBER**: 0001193125-25-320853

**CONFORMED SUBMISSION TYPE**: NT 10-Q

**PUBLIC DOCUMENT COUNT**: 1

**CONFORMED PERIOD OF REPORT**: 20251031

**FILED AS OF DATE**: 20251216

**DATE AS OF CHANGE**: 20251216

**EFFECTIVENESS DATE**: 20251216

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** IMMERSION CORP
- **CENTRAL INDEX KEY:** 0001058811
- **STANDARD INDUSTRIAL CLASSIFICATION:** COMPUTER PERIPHERAL EQUIPMENT, NEC [3577]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 943180138
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0430

**FILING VALUES:**
- **FORM TYPE:** NT 10-Q
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-38334
- **FILM NUMBER:** 251575253

**BUSINESS ADDRESS:**
- **STREET 1:** 2999 N. E. 191ST STREET
- **STREET 2:** SUITE 610
- **CITY:** AVENTURA
- **STATE:** FL
- **ZIP:** 33180
- **BUSINESS PHONE:** 408-467-1900

**MAIL ADDRESS:**
- **STREET 1:** 2999 N. E. 191ST STREET
- **STREET 2:** SUITE 610
- **CITY:** AVENTURA
- **STATE:** FL
- **ZIP:** 33180

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** IMMERSION HUMAN INTERFACE CORP
- **DATE OF NAME CHANGE:** 19980602

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**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

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**FORM 12b-25**

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**NOTIFICATION OF LATE FILING**

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| | |
|:---|:---|
| (Check One)  | ☐ Form 10-K ☐ Form 20-F ☐ Form 11-K ☒ Form 10-Q |
|  | ☐ Form 10-D ☐ Form N-SAR ☐ Form N-CSR |
|  | For Period Ended: October 31, 2025 |
|  | ☐ Transition Report on Form 10-K |
|  | ☐ Transition Report on Form 20-F |
|  | ☐ Transition Report on Form 11-K |
|  | ☐ Transition Report on Form 10-Q |
|  | ☐ Transition Report on Form N-SAR |
|  | For the Transition Period Ended:  |

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*Read Instruction (on back page) Before Preparing Form. Please Print or Type.*<br>**Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.**<br>

If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:

**PART I — REGISTRANT INFORMATION**

**IMMERSION CORPORATION**

**(Full Name of Registrant)**

**N/A**

**(Former Name if Applicable)**

**2999 N.E. 191st Street, Suite 610**

**(Address of Principal Executive Office (*Street and Number*))**

**Aventura, FL 33180**

**(City, State and Zip Code)**

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**PART II — RULES 12b-25(b) AND (c)**

If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b- 5(b), the following should be completed. (Check box if appropriate)

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;☒ | (a) | The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense; |
| &nbsp;&nbsp;☒ | (b) | The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-CEN or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and |
| &nbsp;&nbsp;☒ | (c) | The accountant's statement or other exhibit required by Rule 12b-25(c) has been attached if applicable. |

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**PART III — NARRATIVE**

State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-CEN, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

Immersion Corporation (the "Company") is unable to file its Quarterly Report on Form 10-Q for the fiscal quarter ended October 31, 2025 (the "Form 10-Q"), within the prescribed time period, without unreasonable effort or expense.

On July 30, 2025, the Company filed a Form 12b-25 notifying the United States Securities and Exchange Commission (the "SEC") that the Company would be unable to timely file its Annual Report on Form 10-K for the fiscal year ended April 30, 2025. On September 16, 2025, the Company filed a Form 12b-25 notifying the SEC that the Company would be unable to timely file its Quarterly Report on Form 10-Q for the fiscal quarter ended July 31, 2025.

As previously reported, the Company's Board of Directors (the "Board") determined that the Company's previously-issued financial statements for the fiscal third quarter and nine months ended January 31, 2025; the fiscal second quarter and six months ended October 31, 2024; and the second quarter and six months ended June 30, 2024, contained in its Quarterly Reports on Form 10-Q (the "Non-Reliance Periods"), as well as its disclosures related to such financial statements, including any reports, earnings releases, and investor presentations, and related communications issued by or on behalf of the Company with respect to the Non-Reliance Periods, should no longer be relied upon. The Company expects to restate the financial statements for the Non-Reliance Periods (the "Restatement"), which will be corrected within its Annual Report on Form 10-K for the fiscal year ended April 30, 2025, however the final determination regarding the scope of any such Restatement will depend on the completion of the Audit Committee's review and the ongoing work of the Company and its independent registered public accounting firm for the fiscal year ended April 30, 2025.

The Company is diligently working on the Restatement. As a result of the Company's work with respect to the Restatement, the Company has determined that it will not be able, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended October 31, 2025, by the prescribed due date for such quarterly report. The Company intends to file its Quarterly Report on Form 10-Q for the fiscal quarter ended October 31, 2025, as soon as practicable, following the filing of the Restatement with the SEC and the Company's filing of the Annual Report on Form 10-K for the fiscal year ended April 30, 2025, and the Quarterly Report on Form 10-Q for the fiscal quarter ended July 31, 2025.

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**PART IV — OTHER INFORMATION**

(1) Name and telephone number of person to contact in regard to this notification

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| | | |
|:---|:---|:---|
| J. Michael Dodson | **(408)** | **467-1900** |
| **(Name)** | **(Area Code)** | **(Telephone Number)** |

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(2) Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If answer is no, identify report(s). ☐ Yes ☒ No &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (a) The Company's Annual Report on Form 10-K for the fiscal year ended April 30, 2025 has not been filed. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (b) The Company's Quarterly Report on Form 10-Q for the fiscal quarter ended July 31, 2025 has not been filed.

(3) Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof? ☐ Yes ☒ No

If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.

*Forward-Looking Statements*

Statements in this filing about the Company that are not historical facts are forward-looking statements based on our current expectations and estimates. These forward-looking statements are subject to risks and uncertainties that could cause actual future events or results to differ materially from such statements. Our current expectations may not prove to be accurate. The words "estimates," "expects," "anticipates," "believes" and variations of such words or similar expressions are intended to identify forward-looking statements. These forward-looking statements are not guarantees of future results. We disclaim and do not undertake any obligation to update or revise any forward-looking statement in this report, except as required by applicable law or regulation.

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**Immersion Corporation**

**(Name of Registrant as Specified in Charter)**

has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.

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| | | | |
|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;**Date:** | December 16, 2025 | &nbsp;&nbsp;&nbsp;&nbsp;**By:** | /s/ J. Michael Dodson |
|  |  |  | J. Michael Dodson<br>Chief Financial Officer |

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INSTRUCTION: The form may be signed by an executive officer of the registrant or by any other duly authorized representative. The name and title of the person signing the form shall be typed or printed beneath the signature. If the statement is signed on behalf of the registrant by an authorized representative (other than an executive officer), evidence of the representative's authority to sign on behalf of the registrant shall be filed with the form.

&nbsp;&nbsp;&nbsp;&nbsp;**ATTENTION**<br>**Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).**<br>

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