OptimistFi/sec-late-filing-notices

SEC late-filing notices (Form 12b-25)

A company that cannot file its annual or quarterly report on time tells the SEC on Form 12b-25, filed as "NT 10-K", "NT 10-Q" or "NT 20-F". This dataset holds every such notice in EDGAR's quarterly form index from 1993 through 2026-11-10: 132,809 notices (49,160 for annual reports, 81,025 for quarterly reports, 2,624 for foreign issuers' annual reports), each linked to the filing on sec.gov and matched to the next report of that kind the same filer sent.

Of the notices whose report followed within a year, the median annual report came 15 days after its notice and the median quarterly report 6 days after. 9,870 notices were followed by no such report within a year.

Columns

Column	Meaning
company	The filer as EDGAR's index names it
cik	The SEC's Central Index Key for the filer
ticker	The filer's ticker in the SEC's current ticker list; empty for a filer with none today
form	NT 10-K, NT 10-Q or NT 20-F, or an amendment of one (/A). EDGAR's older "NTN" form types are not included
filed	The date EDGAR records the notice as filed
accession	The filing's accession number
url	The filing on sec.gov
next_report_form	The first annual report (10-K, 10-K405, 10-KT, or the small-company 10-KSB used until 2009), quarterly report (10-Q, 10-QT, 10-QSB) or 20-F, as the notice promises, that the same CIK filed on or after the notice and within 365 days, as EDGAR's index spells the form
next_report_filed	That report's filing date
days_to_report	Calendar days from the notice to that report
status	filed; not filed within a year; or pending, when the notice is under a year old and no report has followed

The next report is matched by form and date, not by fiscal period: a filer that never sends the late report but sends a later one within the year is matched to the later one.

Source and updates

EDGAR full-index form.idx, 1993 to the current quarter, which the SEC republishes nightly. This copy is rebuilt every day. Ticker list: https://www.sec.gov/files/company_tickers.json. Built by OptimistFi (https://optimistfi.com), whose study of the signal is at https://optimistfi.com/research/does-insider-selling-predict-a-stock-drop-not-in-8209-cases.

Citation

@misc{optimistfi_sec_late_notices,
  author = {{OptimistFi}},
  title = {SEC late-filing notices (Form 12b-25)},
  year = {2026},
  publisher = {Hugging Face},
  url = {https://huggingface.co/datasets/OptimistFi/sec-late-filing-notices},
  note = {EDGAR form index through 2026-11-10}
}

License: CC BY 4.0 for this compilation; the underlying filings are public records. Credit "OptimistFi, optimistfi.com".