Late filers
Be alerted when a US public company is unable to file its annual or quarterly financial statement(s) on time.
The Ideagen Audit Analytics late filers database tracks all late filing notifications for SEC registrants since 2000.
Use late filings as a factor to gauge financial reporting quality
Know how many companies since 2000 have been unable to file their annual or quarterly deadline
Drill down on late filings caused by accounting problems – a major red flag
Find late filings by general reason, including insufficient personnel, information or time
Understand subsequent impact on financial reporting, based on the issues leading up to the delay, time between the required deadline and actual filing and more
When a company is unable to submit its annual or quarterly report, they must submit an SEC Form NT 10-K or NT 10-Q no later than 1 day after the due date. If a Form NT is timely filed, an automatic grace period of 5 days for 10-Qs and 15 days for 10-Ks is granted.
Find late filers filed in accordance with Rule 12(b)-25 of the Securities Exchange Act.