CALIFORNIA CULINARY ACADEMY INC
NT 10-Q, 1996-11-14
EDUCATIONAL SERVICES
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                                  UNITED STATEMENTS
                          SECURITIES AND EXCHANGE COMMISSION
                                   Washington, D.C.

                                     FORM 12b-25

                             NOTIFICATION OF LATE FILING

                                                       SEC FILE NUMBER:  0-21932
                                                      CUSIP NUMBER:  129905 10 5

                                     (Check One):

/ / Form 10-K    / / Form 11-K    / / Form 20-F   /X/ Form 10-Q   / / Form N-SAR

    For Period Ended:   September 30, 1996
    / / 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:
                                    --------------------------------------------

- --------------------------------------------------------------------------------
   Read Instruction (on back page) Before Preparing Form. Please Print or Type. 

  Nothing in this form shall be construed to imply that the Commission has 
  verified any information contained herein.                               

- --------------------------------------------------------------------------------

If the notification relates to a portion of the filing checked above, identify
the Item(s) to which the notification relates:
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PART I - REGISTRANT INFORMATION
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Full Name of Registrant
                         CALIFORNIA CULINARY ACADEMY, INC.
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Former Name if Applicable
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Address of Principal Executive Office (Street and Number)
                         625 Polk Street
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City, State and Zip Code
                         San Francisco, California 94102
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PART II - RULES 12b-25(b) AND (c)

    (a)  The reasons described in reasonable detail in Part III of this form
         could not be eliminated without unreasonable effort or expense;

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/X/ (b)  The subject annual report or semi-annual report/portion thereof will
         be filed on or before the fifteenth calendar day following the
         prescribed due date; or the subject quarterly report/portion thereof
         will be filed on or before the fifth calendar day following the
         prescribed due date; and

    (a)  The accountant's statement or other exhibit required by Rule 12b-25(c)
         has been attached if applicable.
                                   Not Applicable
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PART III - NARRATIVE

State below in reasonable detail the reasons why the Form 10-K, 11K, 20-F, 10-Q
or N-SAR, or the transition report or portion thereof could not be filed within
the prescribed time period. (Attach Extra Sheets if Needed)

Registrant will be unable to timely file its Quarterly Report on Form 10-QSB for
the quarter ended September 30, 1996 because Registrant's limited accounting
staff has been required to devote substantial attention to other financial and
accounting matters while attempting to finalize the Quarterly Report. Registrant
will file its Form 10-QSB promptly upon completion of the review by its outside
professionals and in no event beyond the applicable extension period.
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IV - OTHER INFORMATION

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

          Robert A. Stoffregen                      415          771-3536
- --------------------------------------------   ------------   ------------------
                (Name)                         (Area Code)    (Telephone Number)

(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 the answer is
     no, identify report(s).

                    /X/  Yes            / / No

(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?

                    /X/  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.

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                         CALIFORNIA CULINARY ACADEMY, INC.
                                    FORM 12b-25
                              Dated November 14, 1996


Question (3), Part IV Explanation
- ---------------------------------

    The Registrant's statement of operations for the quarter ended 
September 30, 1996 reflects a modest profit compared to a loss in the quarter 
September 30, 1995. The Registrant reported net income of $45,900, or $0.01 
per share, compared to a net loss of $424,400 or $(0.13) per share for the 
same period in the prior year, an improvement of $479,300 from the 1995 
quarter to the 1996 quarter.





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                      CALIFORNIA CULINARY ACADEMY, INC.
                 (Name of Registrant as specified in charter)

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

Date:    November 14, 1996.             By:  /s/ Robert A. Stoffregen
                                           -------------------------------------
                                            Chief Financial Officer


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.

- --------------------------------- ATTENTION ------------------------------------
                INTENTIONAL MISSTATEMENTS OR OMISSIONS OF FACT
         CONSTITUTE FEDERAL CRIMINAL VIOLATIONS (SEE 18 U.S.C. 1001).
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                                 GENERAL INSTRUCTIONS

1.   This form is required by Rule 12b-25 (17 CFR 240,12b-25) of the General
Rules and Regulations under the Securities Exchange Act of 1934.

2.   One signed original and four conformed copies of this form and amendments
thereto must be completed and filed with the Securities and Exchange Commission,
Washington, D.C. 20549, in accordance with Rule 0-3 of the General Rules and
Regulations under the Act. The information contained in or filed with the form
will be made a matter of public record in the Commission files.

3.   A manually signed copy of the form and amendments thereto shall be filed
with each national securities exchange on which any class of securities of the
registrant is registered.

4.   Amendments to the notifications must also be filed on form 12b-25 but need
not restate information that has been correctly furnished. The form shall be
clearly identified as an amended notification.

5.   Electronic Filers.  This form shall not be used by electronic filers unable
to timely file a report solely due to electronic difficulties. Filers unable to
submit a report within the time period prescribed due to difficulties in
electronic filing should comply with either Rule 201 or Rule 202 of Regulation
S-T or apply for an adjustment in filing date pursuant to Rule 13(b) of
Regulation S-T.

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