The Form 10-K405 Files dataset is a complete archive of EDGAR annual-report submissions filed under the discontinued 10-K405 and 10-K405/A form codes — the historical 1994 to 2003 cover-page-checked variant of the standard Form 10-K used by domestic Exchange Act reporting issuers. One record is a single annual-report submission identified by an 18-digit accession number, packaged as an accession folder containing a structured metadata.json filing-header record plus the verbatim set of SGML-wrapped submission documents the registrant transmitted to EDGAR — the primary 10-K405 (or 10-K405/A) report and its accompanying exhibits. Substantively a 10-K405 is an ordinary 10-K carrying the full Regulation S-K and Regulation S-X disclosure set; the only thing that distinguishes it is a single cover-page check box stating that disclosure of delinquent Section 16(a) filers under Item 405 of Regulation S-K was not contained in the report. The earliest filings in the archive date from September 1994 (when EDGAR became generally available for periodic reports), and original 10-K405 filings end in early 2003 when the SEC retired the separate submission type for inconsistent use; late-arriving 10-K405/A amendments to pre-2003 fiscal years can post after that date. The dataset is distributed as monthly ZIP containers holding accession-number folders, with files in TXT, JSON, HTML, XFD, PDF, and FRM formats.
Programmatically retrieve the full list of dataset archive files, download URLs and dataset metadata.
Dataset Index JSON API
Download the entire dataset as a single archive file.
Download Entire Dataset:
Download a single container file (e.g. monthly archive) from the dataset.
Download Single Container:
The dataset captures every EDGAR submission carrying the form designation 10-K405 (original annual report) or 10-K405/A (amendment to a previously filed 10-K405). Form 10-K405 was an annual-report variant of the standard Form 10-K used by domestic registrants reporting under Section 13 or 15(d) of the Securities Exchange Act of 1934. Substantively a 10-K405 carried the full Regulation S-K and Regulation S-X disclosure set — business operations, risk factors, properties, legal proceedings, market data for the registrant's common equity, selected financial data, MD&A, audited financial statements with notes, controls and procedures (in the late period), director and officer information, executive compensation, security ownership, and related-party transactions, accompanied by exhibits.
The only distinguishing feature was a cover-page check box. Filers chose the 10-K405 designation when they checked the box stating that disclosure of delinquent Section 16(a) filers under Item 405 of Regulation S-K was not contained elsewhere in the report. The SEC eliminated the separate designation in 2003 because filers used the box inconsistently and it carried no separate disclosure consequence. From 2003 onward the same reports were filed simply as 10-K, with the Item 405 disclosure made within the body. No new 10-K405 originals exist after 2003, although 10-K405/A amendments to pre-2003 fiscal years can post later.
The dataset partitions records by filing month. Each monthly ZIP container holds the accession-number folders for filings submitted in that month, so the unit of distribution is the monthly container while the unit of analysis is the individual accession folder. The dataset's file types are TXT, JSON, HTML, XFD, PDF, and FRM. The dominant on-disk formats are SGML-wrapped plain text (.txt) and SGML-wrapped HTML (.htm/.html); the JSON belongs to metadata.json; PDF, XFD (Xerox form description, occasionally used for graphical reproductions of auditor reports or signature pages), and FRM appear rarely as supplemental exhibits.
One record in the Form 10-K405 Files dataset is a single annual-report submission to EDGAR carrying the form designation 10-K405 or its amendment variant 10-K405/A, identified by an 18-digit accession number. On disk the record is one folder named after the un-dashed accession number (for example 000089102001500316); inside that folder is a metadata.json describing the filing plus the verbatim set of submission documents the registrant transmitted to EDGAR — the primary annual report itself and any accompanying exhibits.
A record therefore bundles two layers: a structured metadata layer (filer identity, dates, identifiers, document inventory) and a document layer (SGML-wrapped TXT or HTM files preserving the original EDGAR submission stream).
An accession folder is flat — there are no nested subdirectories — and contains two structural layers:
metadata.json — one structured JSON document per folder, mirroring the EDGAR filing-header record.<DOCUMENT> from the original EDGAR submission. The first sequenced document is the 10-K405 (or 10-K405/A) annual report; subsequent documents are exhibits.Document filenames follow filer-chosen EDGAR conventions (e.g. v77085e10-k405.txt, a2063635z10-k405.htm, a2063635zex-21_1.htm, d10k405a.txt); metadata.json is the canonical map from these filer-named files to their roles and types.
metadata.json layermetadata.json provides the structured anchor for the rest of the folder. The intentional fields are:
formType — 10-K405 or 10-K405/A.accessionNo — the dashed 20-character accession number (e.g. 0000891020-01-500316); the folder name is the un-dashed 18-digit form of the same identifier.filedAt — ISO-8601 timestamp (with timezone offset) of EDGAR acceptance.periodOfReport — the fiscal-period end date (YYYY-MM-DD) covered by the annual report.description — a short human-readable form description.linkToFilingDetails, linkToTxt, linkToHtml, linkToXbrl — URLs back to the original EDGAR artifacts. linkToXbrl is empty for 10-K405 filings because the form was retired before the XBRL mandate took effect.documentFormatFiles — array enumerating each <DOCUMENT> in the EDGAR submission. Each element carries sequence (ordinal position), size in bytes (as a string), documentUrl (link to the file on sec.gov/Archives), description (free-text label such as FORM 10-K405 or EXHIBIT 21), and type (the SEC document-type code such as 10-K405, EX-21, EX-23, EX-10.5(3), EX-12, EX-27). The final element is the synthetic "Complete submission text file" entry, with empty type and sequence, pointing to the concatenated SGML stream for the whole submission.dataFiles — array of structured-data attachments; empty for these legacy filings.seriesAndClassesContractsInformation — array reserved for fund-filing series/class data; empty for 10-K405 filings.entities — array of filer entities associated with the submission. Each entity object carries companyName (often suffixed with a role tag such as (Filer)), cik, irsNo, fileNo, filmNo, type (entity-relationship code), sic (SIC code with industry description), stateOfIncorporation, fiscalYearEnd as MMDD, act (Exchange Act reference, e.g. 34), and tickers. Most 10-K405 filings have a single entity; co-registrant filings carry several.id — opaque hash identifier for the filing record.<DOCUMENT> envelopeEach submission file in the folder — regardless of whether the on-disk extension is .txt or .htm — is wrapped in EDGAR's SGML document envelope. The wrapper consists of a small block of header tags followed by the document payload between <TEXT> and </TEXT>, the whole enclosed in <DOCUMENT>...</DOCUMENT>. The header tags are:
<TYPE> — the document-type code (e.g. 10-K405, EX-21, EX-23, EX-10.5(3)).<SEQUENCE> — the document's ordinal position within the original submission.<FILENAME> — the on-disk filename, matching the file in the folder.<DESCRIPTION> — a free-text label such as FORM 10-K405 or EXHIBIT 21.For plain-text submissions the payload between <TEXT> markers is pre-formatted ASCII, often containing <PAGE> separators and SGML-style tabular markup (<TABLE>, <S> for stub columns, <C> for data columns, <FN> for footnotes) around financial schedules. For HTML submissions the payload is a complete HTML document with <HTML>, <HEAD>, and <BODY> elements. Image files (logos, charts, signature graphics) are excluded from the dataset, so HTML payloads may reference image filenames that are not present on disk; the surrounding text remains complete.
The primary <TYPE>10-K405</TYPE> document, as required by Form 10-K and Regulation S-K, is organized into a cover page followed by four numbered Parts containing fifteen Items, with signatures and an exhibit index at the end.
Cover page. Form designation (10-K405 or 10-K405/A), fiscal-year end, registrant's exact name, state of incorporation, IRS Employer Identification Number, principal-office address, telephone number, and the title of each class of registered securities with the exchange on which each is registered. The cover page carries the diagnostic Item 405 "delinquent filers" check box that distinguishes the 10-K405 designation, the aggregate market value of voting and non-voting common equity held by non-affiliates, and the number of shares outstanding at a recent date.
Part I.
Part II.
<TABLE>-tagged ASCII tables; in the HTML era as HTML tables.Part III. Items 10 through 13 are very frequently incorporated by reference to the registrant's definitive proxy statement (DEF 14A) filed within 120 days after fiscal year end, rather than restated in full inside the 10-K405. When incorporation by reference is used, the 10-K405 contains short cross-references rather than the full disclosures.
Part IV.
Signatures. A signature page follows Part IV, signed by the principal executive officer, principal financial officer, principal accounting officer, and a majority of the board of directors, each on a stated date.
Sarbanes-Oxley certifications. For 10-K405 filings made in late 2002 and into 2003, Section 302 and Section 906 certifications appear either inside the body of the report or, more commonly, as Exhibits 31 and 32. Only the small tail of 10-K405 filings made before the form's elimination contains them.
Each non-primary <DOCUMENT> in the submission represents a separate exhibit, carried as its own file in the accession folder. Commonly observed exhibit types in this dataset:
A 10-K405/A record carries formType of 10-K405/A in metadata.json and typically contains a primary document whose filename includes 10-k405a (for example l91005ae10-k405a.txt, d10k405a.txt). Amendment payloads vary in scope:
When an amendment is partial, the unchanged portions of the original 10-K405 remain authoritative and are not duplicated in the amendment. Inspecting the documentFormatFiles array reveals scope: a single 10-K405/A document with no exhibits suggests a narrow Item-level amendment, while a full set of re-filed exhibits suggests a comprehensive restatement.
For each accession number, the record includes:
metadata.json filing-header record;<TYPE>, <SEQUENCE>, <FILENAME>, <DESCRIPTION>) preserved inside each file.<DOCUMENT> envelopes are already represented as individual files, and metadata.json retains the URL pointing to the EDGAR-hosted full submission.10-K405 and 10-K405/A accessions are present.10-K405 filings span from the EDGAR-era introduction of the designation in the mid-1990s through its elimination in 2003. The required content evolved over that window in line with broader 10-K rule changes:
Format also evolves across the lifespan. Early 10-K405 submissions (1994 through roughly 1998-1999) are almost exclusively SGML-wrapped plain-text .txt files using <TABLE>, <S>, <C> tagged tables for financial schedules and <PAGE> markers for pagination. From the late 1990s onward, HTML-format submissions (.htm) become increasingly common and eventually predominate among large filers; HTML filings preserve the same <DOCUMENT> envelope but carry full HTML in the <TEXT> payload. PDF, XFD, and FRM appear occasionally as supplemental exhibit formats.
formType value and the cover-page Item 405 box being checked, nothing inside the document distinguishes a 10-K405 from a 10-K. This matches the SEC's own rationale for eliminating the designation.cik and overlapping periodOfReport.documentFormatFiles[].type and the in-file <TYPE> tag identify each document's role; on-disk filenames are filer-chosen and inconsistent.<DOCUMENT>, <TYPE>, <SEQUENCE>, <FILENAME>, <DESCRIPTION>, and <TEXT> tags to reach the payload; HTML payloads are themselves complete HTML documents and can be parsed independently once the SGML wrapper is removed.<TABLE>...</TABLE> SGML blocks rely on whitespace alignment and <S>/<C> column anchors rather than structured row/column markup; a generic HTML or XBRL parser will not extract them.entities[] records. When a parent and subsidiary jointly file, each is enumerated with its own CIK, SIC, and tickers; downstream joins keyed on a single CIK should account for this.Each Form 10-K405 record is an annual report (or amendment to one) filed on EDGAR by a domestic Exchange Act reporting issuer. The filer is the issuer itself, not its insiders. Form 10-K405 was never a separate form — it was a Form 10-K submitted under a distinct EDGAR submission type that captured a single cover-page election: the registrant affirmatively checked a box stating that disclosure of delinquent Section 16(a) filers under Item 405 of Regulation S-K was not contained in the 10-K and would not be contained, to the registrant's knowledge, in any definitive proxy or information statement incorporated by reference into Part III.
The population is domestic registrants with periodic reporting obligations under Section 13 or Section 15(d) of the Securities Exchange Act of 1934:
Out of scope:
The Section 16 reporting persons whose timeliness drives the cover-page election — directors, executive officers, and beneficial owners of more than 10% of a registered equity class — file Forms 3, 4, and 5 in their individual capacities. They are the population being certified, not the filers of the 10-K405.
The trigger for an original 10-K405 is the close of the registrant's fiscal year combined with the registrant's internal conclusion — based on Section 16(a) filings received, written representations from reporting persons, and other information — that every officer, director, and 10% beneficial owner filed all required Forms 3, 4, and 5 on time during the fiscal year. When that conclusion holds, the registrant checks the Item 405 cover-page box and the filing is transmitted to EDGAR as submission type 10-K405. If any Section 16(a) report was late or missing, the registrant cannot check the box, must name the delinquent persons in Item 405 disclosure, and submits the filing as a plain 10-K instead.
The 10-K405 versus 10-K choice is therefore a binary cover-page election, not a difference in form content, issuer type, size, or industry. Both submission types covered identical Form 10-K content and were available to the same domestic reporting population.
A 10-K405/A is triggered by any post-filing amendment to a previously filed 10-K405, including:
An amendment preserves the original cover-page election unless it specifically corrects the Item 405 representation.
The annual reporting obligation comes from Section 13 (for Section 12 registrants) and Section 15(d) (for issuers with effective Securities Act registrations) of the Exchange Act, implemented by Rules 13a-1 and 15d-1, which require annual reports on the form prescribed by the Commission — here, Form 10-K. Content is governed by Form 10-K and Regulation S-K, including Item 405 ("Compliance with Section 16(a) of the Exchange Act"), which requires the registrant to identify each person who failed to file on a timely basis any Section 16(a) report during the most recent fiscal year, the number of late reports, the number of transactions not reported on time, and any known failures to file.
The "405" in the form designation references Item 405 of Regulation S-K. Section 16(a) itself imposes the underlying reporting duty on insiders, who report on Forms 3 (initial beneficial ownership), 4 (transaction-based changes), and 5 (annual catch-up). The cover-page election ties Form 10-K disclosure to the year's Section 16 filing record of those insiders.
Form 10-K405 followed the standard 10-K deadlines in effect during its lifespan. From the dataset's earliest filings in September 1994 (when EDGAR became generally available for periodic reports) through early 2003, registrants had 90 days after fiscal year end to file the annual report. Part III could be incorporated by reference from a definitive proxy statement filed within 120 days of fiscal year end; otherwise the registrant amended the 10-K (here, 10-K405/A) to supply Part III directly.
In 2003, the Commission introduced tiered 10-K deadlines (large accelerated, accelerated, and non-accelerated) and, in the same package of reforms, eliminated the 10-K405 submission type. The Commission acted because the cover-page representation had been used inconsistently — some issuers checked the box despite having delinquent Section 16 filers, others failed to check it when no disclosure was needed — and the separate submission type was producing more confusion than signal. The underlying Item 405 disclosure obligation was preserved; only the cover-page check box and EDGAR submission type were retired. Issuers continued to make Item 405 disclosure inside ordinary Form 10-K filings.
The dataset's substantive coverage of original filings runs from September 1994 through early 2003. New 10-K405 originals do not occur after the 2003 retirement, but late-arriving 10-K405/A amendments to pre-2003 fiscal years can post after that date.
Form 10-K405 sits in a tight cluster of annual-report variants and ownership-disclosure filings. The single thing that separates it from a standard 10-K is one cover-page check box tied to Item 405 of Regulation S-K. Substantively, the filings are identical 10-Ks. The form was retired in 2003. The comparisons below clarify when 10-K405 is the right dataset to query, when an adjacent dataset is required as a complement, and when none can be used as a substitute.
The 10-K is the immediate neighbor and the only dataset whose content is functionally identical: same body, same exhibits, same MD&A, same audited financials, same business and risk sections. The only operative difference was a single cover-page check box indicating whether Item 405 disclosure of delinquent Section 16(a) filers was not contained in the document (typically because it was incorporated by reference from the proxy). The SEC eliminated 10-K405 in 2003 because the box was applied inconsistently and added no informational value. Implication for researchers: any annual report filed after mid-2003 will only appear under 10-K. To assemble a complete domestic annual-report panel for fiscal years 1994 through 2002, the 10-K dataset and 10-K405 datasets must be unioned and treated as a single population.
10-K/A captures amendments, restatements, and corrections to a previously filed annual report. Because an amendment inherits the form type of the original, amendments to 10-K405 filings are coded 10-K405/A, not 10-K/A. Reconstructing the full restatement history of a 1994 to 2003 registrant therefore requires merging 10-K/A and 10-K405/A records by underlying original form type. The two amendment streams are not interchangeable.
10-KSB was the scaled annual report for Regulation S-B small-business issuers; 10-KSB405 was its 405-box variant, mirroring the 10-K vs. 10-K405 split exactly. Content overlap is partial: small-business filers used reduced disclosure with simpler financial statement and narrative requirements. Both forms were retired in 2008 when the SEC folded scaled disclosure into the standard 10-K. For complete coverage of small-cap annual reporting in the 10-K405 era, these datasets are required complements; they are not substitutes because the filer populations and disclosure regimes do not overlap.
20-F and 40-F serve the same annual-reporting function for foreign private issuers and Canadian MJDS issuers respectively. Filer population, disclosure items, financial statement reconciliation rules, and deadlines all differ. Neither form ever had a 405 variant, because Section 16(a) reporting applies only to insiders of domestic issuers. There is no filer overlap with 10-K405. Use these datasets only when the research question covers foreign issuers; they cannot stand in for 10-K405 in any domestic-issuer analysis.
These are the upstream filings whose timeliness the Item 405 disclosure audits: Form 3 (initial ownership), Form 4 (changes, generally within two business days), and Form 5 (annual catch-up for exempt transactions). The 10-K405 box signals that the registrant determined no insider Form 3/4/5 filings were delinquent during the fiscal year (or that the disclosure was carried in the proxy). Granularity and structure differ entirely: Forms 3/4/5 are tabular, transaction-level insider data; 10-K405 is narrative and financial annual disclosure. A researcher validating the implicit "no delinquent filers" signal of the 405 box would join Forms 3/4/5 against the registrant's officer and director roster; the ownership datasets cannot replace 10-K405, but they are essential for any study of the 405 box's accuracy.
NT 10-K is the short Rule 12b-25 procedural notice filed when a registrant cannot meet the 10-K deadline and claims the automatic extension. It is not an annual report. In the 1994 to 2003 window an NT 10-K typically preceded a delayed 10-K or 10-K405 by up to 15 calendar days. NT 10-K signals filing distress and timing risk; 10-K405 carries the substantive disclosure. Use NT 10-K alongside 10-K405 only for studies of late-filer behavior.
DEF 14A is the structural reason the 405 box exists. Part III of a 10-K405 (executive compensation, director and ownership information, related-party transactions, and the Item 405 delinquent-filer disclosure itself) is frequently incorporated by reference from the definitive proxy filed within 120 days of fiscal year end. When Item 405 disclosure was carried in the proxy rather than the 10-K, the box was checked and the filing coded 10-K405. DEF 14A is governance- and compensation-heavy; 10-K405 carries audited financials, MD&A, and business description. Together they form the full annual disclosure package, but neither substitutes for the other, and any study of 405 incorporation practice requires pairing the two.
Form 10-K405 is distinct only in coding, not in substance. It is a discontinued cover-box variant of the domestic 10-K, populated for fiscal years 1994 through 2002 with a residual tail of 10-K405/A amendments. Read the documents and they are 10-Ks; query EDGAR by form type and they sit under a separate code that any complete pre-2003 domestic annual-report study must explicitly include. The dataset is not a substitute for the standard 10-K, 10-KSB/10-KSB405, or 20-F/40-F datasets, and it is upstream-dependent on Forms 3, 4, and 5 for the ownership-timeliness logic that gave rise to the 405 designation. Query it when reconstructing the full domestic annual-report population before 2003, tracking amendments to those filings, or studying how Item 405 incorporation-by-reference practice varied across registrants before the form was eliminated.
Because Form 10-K405 was retired in 2003 and is inconsistently handled in vendor feeds, complete coverage of 10-K405 and 10-K405/A amendments matters to anyone working in the late-1990s through early-2000s window. The dataset is narrow in form scope but broad in professional reach.
Quants building long-horizon US fundamentals panels use this dataset to close a structural hole between 1994 and 2003. Filtering only on formType = "10-K" silently drops every issuer that filed 10-K405 in a given year. Teams join entities[].cik, periodOfReport, and filedAt from metadata.json to build a clean firm-year skeleton, then extract income-statement, balance-sheet, and cash-flow values from the filing body for factor, accruals, and earnings-quality work. 10-K405/A amendments flag revised fundamentals.
The 10-K405 designation is itself a signal: by checking the box, the registrant asserted no Item 405 disclosure of delinquent insiders was needed. The 10-K vs 10-K405 split across years yields a usable proxy for self-reported insider-reporting compliance. Researchers pull formType, entities, and periodOfReport for cohort construction, then read officer/director identification, beneficial ownership tables, related-party transactions, and any residual Item 405 text in the body to build compliance variables.
Forensic teams reconstructing restatement timelines and fraud markers treat the 10-K405/A subset as the highest-value slice, since amendments often signal post-hoc corrections to financial statements, segment data, related-party notes, or auditor matters. Workflows diff original against amendment line-by-line on the audit report, EX-23 consents, MD&A, contingency footnotes, and restated schedules. accessionNo, filedAt, and document links drive automated diffing and chain-of-custody exhibits in expert reports.
Diligence groups at law firms and accounting firms retrieve target and predecessor annual reports across the 10-K405 era without manual EDGAR hunting. EX-21 subsidiary lists drive entity-tree reconstruction for reps and warranties; EX-23 identifies the audit firm of record per fiscal year; EX-10 surfaces legacy contracts, change-of-control provisions, and surviving indemnities. entities[].cik and former-name records track issuers through name changes, reincorporations, and reverse mergers.
Fixed-income teams building historical default models, covenant datasets, or distressed-debt libraries require uninterrupted pre-2003 financial coverage. Altman-style ratios, Merton distance-to-default inputs, and covenant-tightness measures all draw from the financial statements in the 10-K405 body. Going-concern qualifications and risk-factor language calibrate textual default predictors. periodOfReport aligns financials with bond-trading windows; filedAt controls look-ahead bias in backtests.
Long-horizon fundamental analysts running peer comparisons and multi-decade backtests need continuous annual coverage. Missing a 10-K405 year breaks the time series of revenue, segment results, and capex used in valuation models. Analysts pull MD&A and business-description sections for narrative continuity, segment footnotes for re-segmentation, and historical risk-factor language to track management framing across the dot-com cycle.
Teams training language models, classifiers, and extraction pipelines on US disclosure text need complete form-type coverage; otherwise models under-represent late-1990s drafting, pre-SOX accounting terminology, and SGML-era document structure. Engineers ingest TXT, HTML, and FRM document types from metadata.json links, deduplicate on accessionNo, and use the body, MD&A, risk factors, and exhibits as corpora for RAG systems, named-entity extractors, financial-statement parsers, and disclosure classifiers.
Plaintiff and defense counsel working class-period claims and predecessor-company allegations from 1994-2003 use the dataset to locate the controlling annual report for the period in dispute. They focus on the cover page, Item 1 business description, Item 3 legal proceedings, MD&A forward-looking statements, the audit report, and related-party or subsequent-events footnotes. Disclosure counsel also use the corpus as a reference set when advising current registrants on risk-factor and going-concern language with long disclosure history.
In-house IR teams and corporate-secretary offices retrieve their own company's historical 10-K405 filings where internal document systems lost continuity through M&A integrations, migrations, or spin-offs. The full set of original EDGAR documents — body, exhibits, financial data schedules — rebuilds a clean filing history for board books, anniversary disclosures, and responses to shareholder inquiries.
The use cases below tie to specific fields in metadata.json, specific Items inside the body, and specific exhibit types.
Quant and academic teams union 10-K405 and 10-K405/A records with the standard 10-K dataset, keying on entities[].cik and periodOfReport, to build firm-year fundamentals panels for fiscal years 1994 through 2002 without survivorship or form-code bias. Item 6 selected financial data and Item 8 audited statements are extracted from the SGML-tagged <TABLE> blocks in the primary document; filedAt controls look-ahead bias in backtests; 10-K405/A amendments flag revised values that overwrite the originally reported series.
Governance researchers treat the 10-K405 form designation as a self-reported compliance assertion that no Section 16(a) filings were delinquent that fiscal year. Cohorts are constructed by joining formType, entities[].cik, and periodOfReport, then validated by pulling the registrant's officer and director roster from Part III (or the incorporated DEF 14A) and matching against Forms 3, 4, and 5 actually filed within the same period. Discrepancies between the checked-box assertion and the underlying ownership filings feed studies of governance quality, monitoring proxies, and the rationale for the 2003 elimination of the designation.
Forensic accountants and litigation-support analysts isolate the 10-K405/A subset as a curated restatement corpus. Workflows pair each amendment to its original 10-K405 by cik and overlapping periodOfReport, then diff Item 8 financial statements, the Item 9 disclosure on auditor disagreements, EX-23 consents, MD&A contingencies, and related-party footnotes line by line. Inspecting the documentFormatFiles array distinguishes narrow Item-level amendments (a lone 10-K405/A document) from full re-filings (a complete exhibit set), driving triage of which restatements warrant deeper review.
Deal teams pull EX-21 attachments across a target's full 10-K405 history to rebuild legal-entity trees for reps-and-warranties drafting, change-of-control mapping, and surviving-indemnity analysis. EX-23 identifies the audit firm signing each fiscal year and surfaces auditor changes across the dot-com window; EX-10 contracts expose legacy credit facilities, employment agreements, and joint-venture terms with provisions that may still bind the target. entities[] former-name and CIK history tracks the company through name changes, reincorporations, and reverse mergers that vendor feeds often lose.
Fixed-income and equity analysts require an unbroken series of audited financials and risk-factor language across the 1994-2003 window for default-model calibration, covenant datasets, and multi-decade peer comparisons. Altman and Merton inputs come from Item 8; going-concern qualifications and forward-looking-statement language come from the audit report and Item 7 MD&A; segment series come from the financial-statement notes and (where present) the EX-13 annual-report exhibit. Without 10-K405 the series breaks for any issuer that filed under the 405 designation in a given year.
ML teams use the dataset as a labeled corpus of pre-XBRL, pre-SOX US disclosure text. Ingestion strips the <DOCUMENT>, <TYPE>, <SEQUENCE>, <FILENAME>, and <TEXT> envelopes; documents are routed by the type code in documentFormatFiles (10-K405, EX-21, EX-23, EX-27, EX-10.x); the <TABLE>/<S>/<C> ASCII-table convention provides supervised signal for legacy financial-table parsers. The corpus underpins risk-factor classifiers, MD&A sentiment models, EX-21 subsidiary extractors, and RAG systems that must answer questions about the late-1990s drafting style absent from post-2003 corpora.
Securities-litigation counsel and corporate-secretary archivists use the dataset to fetch the controlling annual report for any 1994-2003 class period or anniversary inquiry. Litigators target the cover page, Item 3 legal proceedings, Item 7 MD&A forward-looking statements, the audit report, and subsequent-events notes for the relevant fiscal year, using accessionNo and filedAt to anchor chain-of-custody exhibits. IR and corporate-secretary teams use the same retrieval path to rebuild internal filing histories lost through M&A integrations, document-system migrations, and spin-offs.
Dataset Index JSON API: https://api.sec-api.io/datasets/form-10k405-files.json
This endpoint returns dataset metadata and the list of available container files. The response includes the dataset name, description, last updated timestamp, earliest sample date, total record count and total size, covered form types (10-K405 and 10-K405/A), container format (ZIP), and the file types contained inside each ZIP. It also exposes the full-archive download URL and, for every container, its key, size, record count, last updated timestamp, and individual download URL. Use this endpoint to monitor which containers were refreshed in the latest run and to selectively download only the containers that changed on a given day.
This endpoint does not require an API key.
Example response:
1
{
2
"datasetId": "1f13365b-9ae0-6916-834a-7499bd28f623",
3
"datasetDownloadUrl": "https://api.sec-api.io/datasets/form-10k405-files.zip",
4
"name": "Form 10-K405 Files Dataset",
5
"updatedAt": "2026-04-14T15:10:05.565Z",
6
"earliestSampleDate": "1994-09-01",
7
"totalRecords": 136051,
8
"totalSize": 2044078042,
9
"formTypes": ["10-K405", "10-K405/A"],
10
"containerFormat": "ZIP",
11
"fileTypes": ["TXT", "JSON", "HTML", "XFD", "PDF", "FRM"],
12
"containers": [
13
{
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"downloadUrl": "https://api.sec-api.io/datasets/form-10k405-files/2003/2003-03.zip",
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"key": "2003/2003-03.zip",
16
"size": 18452371,
17
"records": 412,
18
"updatedAt": "2026-04-14T15:10:05.565Z"
19
}
20
]
21
}
Download Entire Dataset: https://api.sec-api.io/datasets/form-10k405-files.zip?token=YOUR_API_KEY
Downloads the complete dataset as a single ZIP archive covering all Form 10-K405 and 10-K405/A filings from September 1994 to the most recent refresh. This endpoint requires an API key.
Download Single Container: https://api.sec-api.io/datasets/form-10k405-files/2003/2003-03.zip?token=YOUR_API_KEY
Downloads one monthly container instead of the full archive. Use the downloadUrl values from the dataset index JSON to fetch specific containers. This endpoint requires an API key.
The dataset covers EDGAR submissions filed under exactly two form codes: 10-K405 (the original annual report carrying the Item 405 cover-page check box) and 10-K405/A (amendments to a previously filed 10-K405). Filings under adjacent codes such as 10-K, 10-K/A, 10-KSB, or 10-KSB405 are out of scope, even where their substantive content overlaps.
One record is a single annual-report submission to EDGAR, identified by an 18-digit accession number and packaged as one accession folder. The folder contains a metadata.json filing-header record plus the verbatim set of SGML-wrapped submission documents — the primary 10-K405 (or 10-K405/A) report and any accompanying exhibits — exactly as the registrant transmitted them to EDGAR.
Substantively the two forms are identical: same body, same Items, same exhibits, same MD&A, same audited financials. The only difference was a cover-page check box stating that disclosure of delinquent Section 16(a) filers under Item 405 of Regulation S-K was not contained in the report (typically because it was incorporated by reference from the proxy). The SEC eliminated the separate 10-K405 designation in 2003 because the box was applied inconsistently and added no informational value.
The filer is the issuer itself — a domestic Exchange Act reporting company with annual reporting obligations under Section 13 or Section 15(d) of the Securities Exchange Act of 1934. Foreign private issuers (which file 20-F or 40-F), small business issuers (which filed 10-KSB during this era), and registered investment companies are out of scope. Section 16 insiders such as directors, officers, and 10% beneficial owners do not file the 10-K405; they are the population whose timeliness the cover-page election certifies.
The dataset's earliest sample date is September 1, 1994, when EDGAR became generally available for periodic reports. Original 10-K405 filings end in early 2003 when the SEC retired the submission type. Late-arriving 10-K405/A amendments to pre-2003 fiscal years can post after that date, but no new 10-K405 originals occur after the 2003 retirement.
The dataset is distributed as monthly ZIP containers, one per filing month. Inside each ZIP are accession-number folders, and inside each folder are TXT, JSON, HTML, XFD, PDF, and FRM files. The dominant on-disk formats are SGML-wrapped plain text (.txt) and SGML-wrapped HTML (.htm/.html) for the submission documents, plus a metadata.json per accession folder; PDF, XFD, and FRM appear only as occasional supplemental exhibits.
Union the 10-K405 dataset with the standard 10-K dataset on entities[].cik and periodOfReport, treating both submission types as a single population. For full restatement history, also union 10-K405/A amendments with 10-K/A amendments. Without this union, any panel filtered only on formType = "10-K" silently drops every issuer that elected the 10-K405 designation in a given fiscal year.