SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 20549 FORM 12b-25 NOTIFICATION OF LATE FILING Commission File Number 0-28498 (Check one) |_| Form 10-K and Form 10-KSB |_| Form 11-K |_| Form 20-F |X| Form 10-Q and Form 10-QSB |_| Form N-SAR For period ended: September 30, 2002 |_| Transition Report on Form 10-K and Form 10-KSB |_| Transition Report on Form 20-F |_| Transition Report on Form 11-K |_| Transition Report on Form 10-Q and Form 10-QSB |_| Transition Report on Form N-SAR For the transition period ended _____________________________________________ Read Attached Instruction Sheet 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_____________________________________________________________________ PART I REGISTRANT INFORMATION Full name of registrant: Paradigm Medical Industries, Inc. Former name if applicable: ____________________________________________________ Address of principal executive office (Street and number): 2355 South 1070 West Salt Lake City, Utah 84119 PART II RULE 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 132b-25(b), the following should be completed. (Check box if appropriate). (a) The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense. |X| (b) The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, 11-K or Form N-SAR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report of transition report on Form 10-Q, or portion thereof will be filed on or before the fifth calendar day following the prescribed due date; and (c) The accountant's statement or other exhibit required by Rule 12(b)-25(c) has been attached if applicable. PART III NARRATIVE State below in reasonable detail the reasons why Forms 10-K, 11-K, 10-Q, N-SAR or the transition report or portion thereof, could not be filed within the prescribed time period. (Attach extra sheets if needed.) Due to the decline in sales and business operations during the current year, the Company has determined that its goodwill may be impaired. The Company has commenced an analysis in accordance with SFAS 142, however, such analysis is not yet complete. Once complete, the Company will record any necessary adjustments and file its form 10QSB. PART IV OTHER INFORMATION (1) Name and telephone number of person to contact in regard to this notification Randall A. Mackey (801) 575-5000 -----(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 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? |_|Yes |X| 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. Paradigm Medical Industries, Inc. --------------------------------------------------- (Name of Registrant as Specified in Charter) Has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized. Date: November 15, 2002 By: /s/ Heber C. Maughan ------------------------------------------------ Heber C. Maughan Interim Chief Executive Officer (Principal Executive Officer) Vice President of Finance, Treasurer and Chief Financial Officer (Principal Financial and Accounting Officer)