SEC Filing Delays
Companies that told the SEC they would file their annual or quarterly report late — and what actually happened next
Why a late filing is worth watching
A public company that cannot file its 10-K or 10-Q on time must file Form 12b-25 — the filing you see here as NT 10-K or NT 10-Q. Doing so buys a short, automatic extension: 15 extra calendar days for an annual report, 5 for a quarterly one.
Most delays are ordinary. A key accountant leaves, an acquisition closes at an awkward moment, an auditor asks for one more week — the report lands inside the window and nothing more comes of it. What matters is the minority that does not: a company that blows through its own extended deadline is often working through an accounting problem, an auditor dispute, or a control failure it has not finished explaining. Filing delays of that kind have preceded a meaningful share of restatements and delistings.
The sharpest version is a company that keeps filing 8-Ks — press releases, executive changes, financing news — while the actual financial statements never arrive. Those are listed here first.