Leverage this inclusive calendar to keep you and your teams on track to deliver results. Download Calendar. All deadlines and deadline extensions shown in calendar days. Public float is measured at end of second fiscal quarter, with any change in filing status taking effect as of the next fiscal year. Domestic form filers are subject to the requirement beginning with their first Form Q filed for a fiscal period ending on or after June 15, , as opposed to the first filing for a fiscal period ending on or after that date.
Eastern, weekdays, excluding Federal Holidays. Files submitted after p. If a due date falls on a weekend or SEC holiday, the filing will be due the following business day.
By filing this form, a filer may gain up to 5 additional days to file Form Q or 15 days to file Form K. Companies have up to 24 hours after the original filing deadline to file Form 12b The Q is a quarterly report that provides quarterly financial results. The K is an annual report that provides a comprehensive overview of the company's business activities. For more information, contact us at or visit www. A Q for the final quarter of the year is not required: After the fourth quarter, a company files Form K, an annual report, instead.
This report, unlike the Q, is audited and tends to contain more details. A company's form Q is public information. Many companies also post their Qs on their websites, in an "Investor Relations" section. The deadline for filing a Q varies and depends on the number of outstanding shares a company has. A company filing a Q is classified in one of three categories.
Its category is determined by its public float —that is, the portion of outstanding stock that is in the hands of the public, and not held by officers, owners, or the government.
The largest companies are classified as large accelerated filers. If the company meets this requirement, it has 40 days after the close of the quarter to file its Q.
Accelerated filers also have 40 days to file the Q they have a little more time to file the K. These companies have 45 days from the end of the quarter to file the Q. When a company fails to file a Q by the filing deadline, it must use a non-timely NT filing.
An NT filing must explain why the deadline has not been achieved, and it gives the company an additional five days to file. Companies are required to submit an NT Q to request the extension and explain the delay.
As long as a company has a reasonable explanation, the SEC allows late filings within a specified time period. A Q filing is considered timely if it is filed within this extension. Failure to comply with this extended deadline results in consequences, including the potential loss of the SEC registration, removal from stock exchanges, and legal ramifications. There are two parts to a Q filing.
The first part contains relevant financial information covering the period. This includes condensed financial statements , management discussion, and analysis on the financial condition of the entity, disclosures regarding market risk , and internal controls.
The second part contains all other pertinent information. This includes legal proceedings, unregistered sales of equity securities, the use of proceeds from the sale of unregistered sales of equity, and defaults upon senior securities. The company discloses any other information—including the use of exhibits—in this section. The Q provides a window into the financial health of the company. Investors can use the form to get a sense of its quarterly earnings and other elements of its operations, and to compare them to previous quarters—thus tracking its performance.
Form Q, and the requirement for filing it, was established by the Securities and Exchange Act of Form K. Featured Content. Site Information SEC. Category of Filer public float. All other trademarks are property of their respective owners. Search Submit.
Due to be printed and mailed 60 days following end of each half year by investment companies. EDGAR filing is due 10 days after mailing date.
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