When is the 10-Q Due?

Generally speaking, the 10-Q is due 40 or 45 days after the end of the reporting period (the fiscal quarter for which the 10-Q is filed).

The 40 day deadline applies to smaller reporting companies (“SRCs”), and the 45 day deadline applies to all other companies.

If the 10-Q is the first quarterly report after a company’s IPO, the 10-Q is due by the later of:

(1) 40 (for SRCs) or 45 days after the registration statement (e.g., S-1) becomes effective; or

(2) 40 (for SRCs) or 45 days after the quarter for which the 10-Q is filed.

• This would be the fiscal quarter after the last fiscal quarter discussed in the registration statement.

Disclaimer

This is not legal advice and does not create an attorney-client relationship between you and the author. This article is being furnished for educational purposes only.

The author makes no warranty as to the accuracy, completeness or applicability of the information and undertakes no obligation to update the information.