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FUNDAMENTALS / COMPANY
DaysLate
Full Description
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