# EDGAR Filing Document

**Accession Number:** 0000027367
**File Stem:** 0001493152-25-018151
**Filing Date:** 2025-10
**Character Count:** 18922
**Document Hash:** 9f933231405eb7260311e7672ce41a5f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-018151.hdr.sgml**: 20251015

**ACCESSION NUMBER**: 0001493152-25-018151

**CONFORMED SUBMISSION TYPE**: N-CSR/A

**PUBLIC DOCUMENT COUNT**: 4

**CONFORMED PERIOD OF REPORT**: 20231231

**FILED AS OF DATE**: 20251015

**DATE AS OF CHANGE**: 20251015

**EFFECTIVENESS DATE**: 20251015

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** DAXOR CORP
- **CENTRAL INDEX KEY:** 0000027367

**ORGANIZATION NAME:**
- **EIN:** 132682108
- **STATE OF INCORPORATION:** WI
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-CSR/A
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-22684
- **FILM NUMBER:** 251395081

**BUSINESS ADDRESS:**
- **STREET 1:** 350 FIFTH AVENUE
- **STREET 2:** SUITE 4740
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10118
- **BUSINESS PHONE:** 212-330-8500

**MAIL ADDRESS:**
- **STREET 1:** 350 5TH AVENUE
- **STREET 2:** SUITE 4740
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10118

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** IDANT CORP
- **DATE OF NAME CHANGE:** 19730823

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**Amendment No. 1 to** 

**FORM N-CSR/A**

**CERTIFIED SHAREHOLDER REPORT OF REGISTERED MANAGEMENT INVESTMENT COMPANIES**

Investment Company Act file number **<u>811-22684</u>**

**<u>Daxor Corporation</u>**

(Exact name of registrant as specified in charter)

**109 Meco Lane**

**<u>Oak Ridge, Tennessee 37830</u>**

(Address of principal executive offices) (Zip code)

**Michael Feldschuh**

**109 Meco Lane**

**<u>Oak Ridge, Tennessee 37830</u>**

(Name and address of agent for service)

**<u>212-330-8500</u>**

Registrant's telephone number, including area code

Date of fiscal year end: **<u>December 31</u>**

Date of reporting period: **<u>December 31, 2023</u>**

**<u>Explanatory Note</u>**

On March 15, 2024, the undersigned registrant filed its Certified Shareholder Report on Form N-CSR for the annual period ended December 31, 2023. In order to preserve flexibility with respect to potential offerings, the company engaged Bush & Associates CPA ("<u>Bush</u>") to reaudit the company's financial statements for the fiscal year ended December 31, 2023. The reaudit did not result in a restatement of, nor revisions to, the financial statements. This amendment is being made solely to file Bush's Report of Independent Registered Public Accounting Firm regarding the fiscal year ended December 31, 2023.

This amendment does not reflect events occurring after the filing of the original Certified Shareholder Report on Form N-CSR for the annual period ended December 31, 2023, and, other than attaching the Bush's Report of Independent Registered Public Accounting Firm regarding the fiscal year ended December 31, 2023, does not modify or update the disclosures in the original Certified Shareholder Report on Form N-CSR in any way.

**ITEM 13. EXHIBITS**

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| | |
|:---|:---|
| (a) | (1) Any code of ethics or amendment thereto, that is the subject of the disclosure required by Item 2, to the extent that the registrant intends to satisfy Item 2 requirements through filing an exhibit. Not Applicable. |
|  | (2) Any policy required by the listing standards adopted pursuant to Rule 10D-1 under the Exchange Act by the registered national securities exchange or registered national securities association upon .which the registrant's securities are listed. Not Applicable. |
|  | [(3) A separate certification for each principal executive officer and principal financial officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. Filed herewith.](ex13-a3.htm) |
|  | (4) Any written solicitation to purchase securities under Rule 23c-1 under the Act sent or given during the period covered by the report by or on behalf of the registrant to 10 or more persons. Not applicable. |
|  | [(5) Change in the registrant's independent public accountant. Previously filed.](https://www.sec.gov/Archives/edgar/data/27367/000149315224010124/ex13a4.htm) |
| (b) | [Certifications pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. Furnished herewith.](ex13-b.htm) |
| (c) | [Report of Independent Registered Public Accounting Firm. Filed herewith.](ex13-c.htm) |

---

**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, the registrant has duly caused this amended report to be signed on its behalf by the undersigned, thereunto duly authorized.

---

| | |
|:---|:---|
| (Registrant) <u>Daxor Corporation</u> | (Registrant) <u>Daxor Corporation</u> |
| By (Signature and Title) | */s/ Michael Feldschuh* |
| Michael Feldschuh | Michael Feldschuh |
| President and Chief Executive Officer (Principal Executive Officer) | President and Chief Executive Officer (Principal Executive Officer) |

---

Date: <u>October 15, 2025</u>

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, this amended report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

---

| | |
|:---|:---|
| By (Signature and Title) | */s/ Michael Feldschuh* |
| Michael Feldschuh | Michael Feldschuh |
| President and Chief Executive Officer (Principal Executive Officer) | President and Chief Executive Officer (Principal Executive Officer) |

---

Date: <u>October 15, 2025</u>

---

| | |
|:---|:---|
| By (Signature and Title) | */s/ Robert J. Michel* |
| Robert J. Michel | Robert J. Michel |
| Chief Financial Officer and Chief Compliance Officer (Principal Financial Officer) | Chief Financial Officer and Chief Compliance Officer (Principal Financial Officer) |

---

Date: <u>October 15, 2025</u>

## Ex-13.A3

**Exhibit 13(a)(3)**

CERTIFICATION

Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

I, Michael Feldschuh, certify that:

1. I have reviewed this amended report on Form N-CSR/A of Daxor Corporation;

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, changes in net assets, and cash flows (if the financial statements are required to include a statement of cash flows) of the registrant as of, and for, the periods presented in this report;

4. I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Rule 30a-3(c) under the Investment Company Act of 1940) and internal control over financial reporting (as defined in Rule 30a-3(d) under the Investment Company Act of 1940) 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 a date within 90 days prior to the filing date of 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 period covered by this report that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. I
 have disclosed to the registrant's auditors and the audit committee of the registrant's board of directors (or persons
 performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;(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.

---

| | |
|:---|:---|
| By: | */s/ Michael Feldschuh* |
|  | Michael Feldschuh |
|  | President (Chief Executive Officer, Principal Executive Officer) |

---

Date: October 15, 2025

**Exhibit 13(a)(3)**

CERTIFICATION

Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

I, Robert J. Michel, certify that:

1. I have reviewed this amended report on Form N-CSR/A of Daxor Corporation;

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, changes in net assets, and cash flows (if the financial statements are required to include a statement of cash flows) of the registrant as of, and for, the periods presented in this report;

4. I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Rule 30a-3(c) under the Investment Company Act of 1940) and internal control over financial reporting (as defined in Rule 30a-3(d) under the Investment Company Act of 1940) 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 a date within 90 days prior to the filing date of 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 period covered by this report that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. I have disclosed to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;(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.

---

| | |
|:---|:---|
| By: | */s/ Robert J. Michel* |
|  | Robert J. Michel |
|  | Chief Financial Officer (Chief Principal Financial Officer/Principal Accounting Officer/Chief Compliance Officer) |

---

Date: October 15, 2025

## Ex-13.B

**Exhibit 13(b)**

CERTIFICATION

Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (subsections

(a) and (b) of section 1350, chapter 63 of title 18, United States Code)

In connection with the attached amended report of Daxor Corporation (the "<u>Company</u>") on Form N-CSR/A to be filed with the Securities and Exchange Commission (the "Report"), the undersigned officer of the Company does hereby certify that, to the best of such officer's knowledge:

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 as of, and for, the periods presented in the Report.

This certification is furnished as an exhibit solely pursuant to Item 13(b) of Form N-CSR and is not deemed to be "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liability of that section. This certification is not deemed to be incorporated by reference into any filing under the Securities Act of 1933, as amended or the Securities Exchange Act of 1934, as amended, except to the extent that the Company specifically incorporates this certification by reference.

---

| | |
|:---|:---|
| By: | */s/ Michael Feldschuh* |
|  | Michael Feldschuh |
|  | President (Chief Executive Officer, Principal Executive Officer) |

---

Date: October 15, 2025

**Exhibit 13(b)**

CERTIFICATION

Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (subsections

(a) and (b) of section 1350, chapter 63 of title 18, United States Code)

In connection with the attached amended report of Daxor Corporation (the "<u>Company</u>") on Form N-CSR/A to be filed with the Securities and Exchange Commission (the "Report"), the undersigned officer of the Company does hereby certify that, to the best of such officer's knowledge:

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 as of, and for, the periods presented in the Report.

This certification is furnished as an exhibit solely pursuant to Item 13(b) of Form N-CSR and is not deemed to be "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liability of that section. This certification is not deemed to be incorporated by reference into any filing under the Securities Act of 1933, as amended or the Securities Exchange Act of 1934, as amended, except to the extent that the Company specifically incorporates this certification by reference.

---

| | |
|:---|:---|
| By: | */s/ Robert J. Michel* |
|  | Robert J. Michel |
|  | Chief Financial Officer (Chief Principal Financial Officer/Principal Accounting Officer/Chief Compliance Officer) |

---

Date: October 15, 2025

## Ex-13.C

**Exhibit 13(c)**

**REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

To the Shareholders and the Board of Directors of Daxor Corporation

**OPINION ON THE FINANCIAL STATEMENTS**

We have audited the accompanying consolidated balance sheet of Daxor Corporation (the "Company") as of December 31, 2024, and 2023, and the related consolidated statements of operations and comprehensive loss, stockholders' equity and cash flows for the years then ended, and the related notes (collectively referred to as the "financial statements"). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024, and 2023, and the results of its operations and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.

**BASIS FOR OPINION**

These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion.

Our audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our procedures included confirmation of securities owned as of December 31, 2024, and 2023, by correspondence with the custodian and others. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

/s/ Bush & Associates CPA LLC

We have served as the Company's auditor since 2024.

Henderson, Nevada

October 15, 2025

PCAOB ID Number 6797