Unfold CFO Tools

Every SEC deadline for the next 15 months, on one page

Enter a fiscal year end. The filer status is worked out from the rule rather than guessed at, every weekend and holiday roll is shown with the date it moved from, and the calendar file carries real reminders.

🔒 Your numbers stay in your browser. We never store your raw financials unless you explicitly save them.

The engine covers fiscal year ends from 2024 through 2028.

Filer status

This is not a formality. Since 2020, revenue under $100M with float under $700M makes an issuer non-accelerated whatever the float - 90 days for the 10-K, not 75.

Status is sticky. You become an accelerated filer at $75M of float but stay one until float falls below $60M, so last year's answer changes this year's.

Give at least one of public float or annual revenue - the rule reads both, and with neither there is nothing to test.

Informational only - not legal advice. Deadlines are arithmetic on the dates you enter and the filer status derived from your figures; confirm the final calendar with counsel.

The deadline is arithmetic. Filer status is where it goes wrong

Nobody misses a 10-K because they could not subtract. They miss it because they were working to the wrong number of days, and the number of days comes from filer status under Exchange Act Rule 12b-2 - which is the one input on this page that cannot be read off a cover sheet with confidence.

Two features of the rule defeat the float table that most calculators offer instead. The first is that the thresholds are asymmetric. An issuer becomes an accelerated filer when public float reaches $75 million at the last business day of its second fiscal quarter, but it does not stop being one until float falls below $60 million; a large accelerated filer enters at $700 million and exits at $560 million, stepping down to accelerated rather than straight to non-accelerated. So a company with $65 million of float is an accelerated filer if it was one last year and a non-accelerated filer if it was not, and the difference is fifteen days on the 10-K.

The second is the 2020 revenue test. An issuer eligible for smaller-reporting-company status under the revenue test - annual revenue below $100 million, with public float below $700 million or none at all - is excluded from accelerated and large accelerated status by Rule 12b-2(1)(iv) and (2)(iv) regardless of float. A company with $400 million of float and $60 million of revenue is a non-accelerated filer with 90 days, not an accelerated filer with 75. That is not an edge case; it is most of the clinical-stage and pre-revenue market.

Once status is settled the rest is mechanical, and this page shows its working: where a due date has moved off a weekend, a federal holiday or a presidential closure day under 17 CFR 240.0-3(a), the row names the date it moved from. Today is reckoned in Eastern time, because that is the day EDGAR is keeping - between 8pm Eastern and midnight a UTC clock has already turned over while the filing day has not, and a countdown built on it is a day short exactly when someone is chasing a deadline.

What this tool does not do

This is a planning calendar, not a filing service, and it is only as good as two inputs: the fiscal year end you type and the filer status derived from your float and revenue. Both are figures the company states, not figures this page can check. The rule pack covers fiscal year ends from 2024 through 2028 and a rolling 15-month horizon. Quarters are assumed to fall 3, 6 and 9 months after year end. 8-K deadlines are event-driven and cannot be pre-scheduled, so they are not here at all.

  • Read your float or revenue - it applies Rule 12b-2 to the numbers you enter, and a wrong float produces a confident wrong deadline
  • Transition periods from a fiscal-year change, which re-cut every quarter end and can create a transition report on its own deadline
  • Whether a Form 12b-25 will actually be accepted - it computes the outside date, it does not assess whether the late-filing reason holds up
  • 8-K items, which run four business days from a triggering event nobody can schedule in advance
  • Foreign private issuers on 20-F or 6-K, and anything filed under the Securities Act rather than the Exchange Act
  • Exchange listing rules and your own bylaws, which routinely bite earlier than the SEC deadline does

Frequently asked questions

When is my 10-K due?

60 days after fiscal year end for a large accelerated filer, 75 days for an accelerated filer, and 90 days for a non-accelerated filer (Form 10-K General Instruction A). If that date falls on a weekend or federal holiday it rolls to the next business day under 17 CFR 240.0-3(a).

When is my 10-Q due?

40 days after quarter end for large accelerated and accelerated filers, 45 days for non-accelerated filers (Form 10-Q General Instruction A.1), with the same business-day roll.

How do I know whether I am an accelerated filer?

Rule 12b-2 reads public float at the last business day of your most recent second fiscal quarter, and the thresholds are asymmetric: you become an accelerated filer at $75 million of float but remain one until float falls below $60 million. Since the 2020 amendments an issuer eligible for smaller-reporting-company status under the revenue test - annual revenue under $100 million with float under $700 million or no float - is excluded from accelerated status whatever its float. This tool applies all of that rather than asking you to pick.

Does being a smaller reporting company make me a non-accelerated filer?

Not on its own. A company can be an SRC through the $250 million float test and still be an accelerated filer - the categories overlap. Only eligibility under the SRC REVENUE test excludes an issuer from accelerated status. Confusing the two tests is the commonest way this goes wrong.

How much extra time does a Form 12b-25 buy?

Rule 12b-25 gives 15 calendar days for an annual report and 5 calendar days for a quarterly report, but only if the Form NT is filed no later than one business day after the original due date and the report is then filed within the extension. The outside date is shown for each filing that has one.

Are the DEF 14A dates a filing deadline?

No. The proxy row is the 120-day marker under General Instruction G(3) of Form 10-K, which matters only if Part III of your 10-K incorporates information from the proxy by reference. Miss it and the Part III information has to go into the 10-K itself or an amendment.