There are sets of deadlines for three separate categories of companies. Our deadlines are those applicable to current filings by most companies for which the market value of the public float is above $75 million. The full requirements are set forthin the table below and on the SEC web site at https://www.sec.gov/fast-answers/answers-form10khtm.html
| Category of Filer | Revised Deadlines For Filing Periodic Reports | |
| Form 10-K Deadline | Form 10-Q Deadline | |
| Large Accelerated Filer ($700MM or more) |
75 days for fiscal years ending before December 15, 2006 and 60 days for fiscal years ending on or after December 15, 2006 |
40 days |
| Accelerated Filer ($75MM or more and less than $700MM) |
75 days | 40 days |
| Non-accelerated Filer (less than $75MM) |
90 days | 45 days |