STALENESS CALCULATOR FOR US ISSUERS

View or download the 2020 Desktop Staleness Calendar for issuers with a December 31 year end.

 

Give us a few facts about your company and its financial statements and we’ll tell you when the financial statements go stale under SEC rules. If the date falls on a weekend or SEC holiday, we’ll automatically make the permitted extension to the next business day.

 

To calculate the staleness date for Q3 financial statements, please enter the date of the year end following Q3. For all other financial periods, enter the date of the financial statements for that period.







ISSUER FILING STATUS

Delinquent Filer is an SEC registrant that files annual, quarterly and other reports pursuant to Section 13 or 15(d) of the Exchange Act, but has not filed one or more of the reports that are due.

An IPO company has no current SEC reporting obligations.

Loss Corporation does not expect to report positive income after taxes but before extraordinary items and the cumulative effect of a change in accounting principle for (a) the most recently ended fiscal year and (b) at least one of the two prior fiscal years.

Large Accelerated Filer has an aggregate market value held by non-affiliates of $700 million or more as of the last business day of the most recent Q2. Once you are in, you have to fall below $500 million to get out.

An Accelerated Filer has an aggregate market value held by non-affiliates of greater than $75 million but less than $700 million as of the last business day of the most recent Q2 (unless you were previously a Large Accelerated Filer, in which case the range is $50-500 million). Once you are in, you have to fall below $50 million to get out.