The Form 10KSB40 Files Dataset is a closed historical archive of small business issuer annual and transition reports filed on EDGAR under Section 13 or 15(d) of the Securities Exchange Act of 1934. One record corresponds to a single EDGAR submission of Form 10-KSB40 or its amendment Form 10-KSB40/A, captured at the granularity of one accession number, and stored as a per-accession folder containing a metadata.json manifest plus the full set of submitted documents (excluding image attachments). The form was used by issuers that qualified as "small business issuers" under Regulation S-B and that checked the Item 405 cover-page box, indicating disclosure of delinquent Section 16(a) filings by directors, officers, and ten-percent holders. The dataset's coverage window runs from March 1995 — when EDGAR phase-in for small business issuers began — through March 2009, when the SEC retired Regulation S-B and the small-business form regime via Release No. 33-8876. Records are partitioned chronologically by filing month and distributed as monthly ZIP containers covering both 10KSB40 originals and 10KSB40/A amendments.
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The dataset captures every Form 10KSB40 and Form 10KSB40/A submission accepted by EDGAR from March 1995 until the form's discontinuation. Form 10-KSB40 was the small-business annual or transition report filed under Section 13 or Section 15(d) of the Securities Exchange Act of 1934 by issuers that qualified as "small business issuers" under Regulation S-B (17 CFR 228), with the additional cover-page indication — the so-called Item 405 box — that the issuer was disclosing delinquent Section 16(a) beneficial-ownership filings by directors, officers, and ten-percent holders. The "40" suffix is shorthand for that Item 405 box: filers who checked the box used Form 10-KSB40, while those who did not used the plain Form 10-KSB. Aside from the Item 405 cover-page convention, the form's substantive content requirements were those of Form 10-KSB and the line items of Regulation S-B — a scaled-down counterpart to the full Regulation S-K disclosure regime that governs Form 10-K.
The form became operative on EDGAR alongside the rest of the small-business reporting suite in early 1995 and was discontinued effective March 15, 2009 by Release No. 33-8876 ("Smaller Reporting Company Regulatory Relief and Simplification"), which folded scaled disclosure accommodations back into the standard Form 10-K and retired both 10-KSB and 10-KSB40 form types. The dataset's coverage window — March 1995 through March 2009 — corresponds to that authorization period. For each accession number, the dataset preserves a metadata.json manifest plus every primary document, exhibit, and non-image attachment in the original EDGAR submission. The container format is ZIP, partitioned by filing month, and the file types found across records include TXT, JSON, HTML, PDF, and XFD (Macromedia FlashPaper).
One record in the Form 10KSB40 Files Dataset is a single EDGAR submission of Form 10-KSB40 or its amendment Form 10-KSB40/A, captured at the granularity of one accession number. Concretely, a record is a per-accession folder inside a monthly ZIP container, holding a structured metadata.json manifest plus the full set of documents the registrant transmitted to EDGAR for that submission, minus image attachments. The folder name is the 18-digit dash-stripped accession number (for example 000091205701539536, corresponding to accession 0000912057-01-539536). Each accession folder is self-contained: the manifest enumerates the documents, and the documents themselves sit alongside the manifest as either SGML-wrapped plaintext (.txt) or SGML-wrapped HTML (.htm) files, with PDF (.pdf) and Macromedia FlashPaper (.xfd) appearing as a small minority of supplementary attachments. Original reports (10KSB40) and any subsequent amendments (10KSB40/A) are stored as separate, side-by-side records linked only by sharing a registrant CIK and periodOfReport — they are not co-located, and the dataset does not pre-compute an as-amended consolidation.
The dataset is partitioned chronologically by filing month. Each container is a ZIP archive named YYYY/YYYY-MM.zip and decompresses to a YYYY-MM/ directory. Inside that directory, every immediate child is an accession-numbered folder; inside each accession folder, every immediate child is a flat file (either metadata.json or one of the submitted documents). The directory tree is exactly two levels deep — month directory, then accession directory, then flat files — with no nested document folders. A typical layout is:
1
2001-11/
2
000089706901500602/
3
metadata.json
4
slp147.txt
5
000091205701539242/
6
metadata.json
7
a2063481z10ksb40.htm
8
a2063481zex-21.htm
9
a2063481zex-23.htm
10
000091205701539536/
11
metadata.json
12
a2060879z10ksb40.txt
13
a2060879zex-10_60.txt ... a2060879zex-10_80.txt
14
a2060879zex-23_1.txt
15
...
Document filenames are arbitrary tokens chosen by the filer at submission time (d10ksb40a.txt, slp147.txt, cbsa701.txt, form10k.txt, doc1.txt, a2060879z10ksb40.htm) and are not stable or predictable across filings. The reliable way to identify the role of each file is via metadata.json → documentFormatFiles[], where each document entry carries a type code and a documentUrl whose basename equals the local filename. The "complete submission text file" — the all-in-one EDGAR .txt bundle that concatenates every document with its SGML envelope — is referenced in the manifest by URL but is not stored locally; the dataset persists only the per-document files. Image files (logos, scanned graphics, photographs) that appeared in the original EDGAR submission are explicitly excluded.
metadata.json schemaEvery accession folder contains a metadata.json file. It is a single JSON object with filing-level scalar fields and four nested arrays.
Filing-level fields:
formType — "10KSB40" for an original annual or transition report, "10KSB40/A" for an amendment.accessionNo — the dashed accession number (e.g., "0000912057-01-539536").filedAt — ISO-8601 timestamp with Eastern-time offset, marking acceptance into EDGAR.periodOfReport — fiscal-period end date as YYYY-MM-DD.description — a human-readable form description supplied at submission.linkToFilingDetails — URL to the primary document on EDGAR.linkToTxt — URL to the complete submission text file (the bundled SGML).linkToHtml — URL to the EDGAR filing-index page for the accession.linkToXbrl — URL to an XBRL instance document; for 10-KSB40 this field is an empty string, since the form was discontinued before any XBRL mandate touched small-business annual reports.id — a 32-character hex hash that is the internal record identifier.Nested arrays:
documentFormatFiles[] — one element per submitted document, plus one trailing element describing the complete submission text file. Each element carries sequence (stringified integer for individual documents; a single-space string for the complete-submission entry), size (stringified byte count), documentUrl (absolute EDGAR URL on www.sec.gov/Archives/edgar/data/<cik>/<accession-nodash>/<filename>), description (free-form, e.g., "10KSB40", "EXHIBIT 10.60", "CONSENT OF INDEPENDENT AUDITORS"; occasionally absent), and type (the SEC document type code: 10KSB40, 10KSB40/A, EX-3.1, EX-4.1, EX-10.60, EX-21, EX-23.1, EX-31.1, EX-32.1, etc.). The primary report has sequence: "1" and type matching the form-type code.dataFiles[] — empty for 10-KSB40, since the form predates and was retired before structured-data attachments became applicable.seriesAndClassesContractsInformation[] — empty (this array is used for fund filings and is irrelevant to small-business operating-company annual reports).entities[] — one element per filer entity associated with the submission, almost always a single registrant for 10-KSB40. Each element carries companyName (with a parenthesized role suffix such as "(Filer)"), cik, irsNo (IRS Employer Identification Number), fileNo (SEC file number such as "000-23712" or "033-23138-D"), filmNo (assigned at acceptance), sic (SIC industry code with description, with HTML-entity-encoded ampersands), stateOfIncorporation (two-letter US-state code; may be absent), fiscalYearEnd (MMDD), act (typically "34" for the Securities Exchange Act), type (form type for that entity's role), and tickers[] (an array of ticker symbols; may be absent or empty).Every per-document file in the record — both .txt plaintext and .htm HTML variants — is wrapped in EDGAR's SGML <DOCUMENT> envelope, the same envelope used inside the legacy bundled submission. The header is line-oriented and unclosed: each header tag occupies its own line, and the value is the remainder of that line. After the header, a <TEXT> tag opens the body, and </TEXT> and </DOCUMENT> close it.
A plaintext document begins:
1
<DOCUMENT>
2
<TYPE>10KSB40/A
3
<SEQUENCE>1
4
<FILENAME>d10ksb40a.txt
5
<DESCRIPTION>AMENDMENT #3 TO FORM 10-KSB40/A
6
<TEXT>
7
<PAGE>
8
9
SECURITIES AND EXCHANGE COMMISSION
10
Washington, D.C. 20549
11
... (full plaintext body) ...
12
</TEXT>
13
</DOCUMENT>
An HTML document uses an identical envelope but encloses an HTML body:
1
<DOCUMENT>
2
<TYPE>10KSB40/A
3
<SEQUENCE>1
4
<FILENAME>a77470a1e10ksb40a.htm
5
<DESCRIPTION>FORM 10-KSB 405 AMENDMENT #1 PERIOD ENDING 6-30-01
6
<TEXT>
7
<HTML>
8
<HEAD>
9
<TITLE>Form 10-KSB 405 Amendment #1</TITLE>
10
</HEAD>
11
<BODY bgcolor="#FFFFFF">
12
... (full HTML body) ...
13
</BODY>
14
</HTML>
15
</TEXT>
16
</DOCUMENT>
Inside plaintext bodies, <PAGE> markers indicate page breaks, and financial statements are rendered as monospaced ASCII tables with column alignment maintained by spaces and underscore- or hyphen-based rule lines. HTML bodies use legacy uppercase tags, inline <FONT> and <BR> formatting, and ASCII or windows-1252 encoding; financial statements typically appear as <TABLE> grids with frequent layout-only nesting. The SGML header tags (<TYPE>, <SEQUENCE>, <FILENAME>, <DESCRIPTION>) are not parseable by an XML or HTML parser and must be stripped before parsing the body.
The substantive body of a 10-KSB40 follows the line-item structure of Form 10-KSB under Regulation S-B, organized into three parts plus signatures and exhibits. The form is materially shorter and less prescriptive than the full Form 10-K, because Regulation S-B authorized scaled disclosure with fewer required tabular schedules and more narrative leeway.
Cover page. The first page identifies the registrant by exact name as it appears in its charter, state or other jurisdiction of incorporation, IRS Employer Identification Number, principal-executive-office address and zip code, telephone number, and securities registered under Section 12(b) and Section 12(g), along with a series of check boxes. The defining cover-page feature of 10-KSB40 versus 10-KSB is the Item 405 box — a checked indication that the issuer is providing the Item 405 disclosure of delinquent Section 16(a) filers and that no further amendment to that disclosure is contemplated. The cover also states the registrant's revenues for the most recent fiscal year, the aggregate market value of voting stock held by non-affiliates, and the number of shares outstanding as of the latest practicable date.
Part I. Item 1 (Description of Business) covers the development of the business, principal products and services, markets and methods of distribution, sources and availability of raw materials, customer concentration, intellectual property, regulatory environment, and employees, all in narrative form. Item 2 (Description of Property) lists owned and leased properties. Item 3 (Legal Proceedings) describes pending material litigation. Item 4 (Submission of Matters to a Vote of Security Holders) discloses any matters submitted to shareholders during the fourth quarter of the fiscal year.
Part II. Item 5 (Market for Common Equity and Related Stockholder Matters) provides high and low quarterly trading prices, the approximate number of holders of record, and dividend history; under later amendments it also covers equity-compensation-plan information and small-issuer repurchases. Item 6 (Management's Discussion and Analysis or Plan of Operation) is the narrative MD&A, which under Regulation S-B may be rendered as a "Plan of Operation" for development-stage companies in lieu of full MD&A. Item 7 (Financial Statements) carries the audited balance sheets (typically two years), audited statements of operations, stockholders' equity, and cash flows (typically two or three years), the notes to financial statements, and the independent auditor's report; Regulation S-B Item 310 governs the form and content of these statements and permits less granular schedules than Regulation S-X. Item 8 (Changes In and Disagreements With Accountants on Accounting and Financial Disclosure) reports auditor changes and disagreements. After Sarbanes-Oxley, Item 8A (Controls and Procedures) and ultimately Item 8B (Other Information) were added.
Part III. Item 9 (Directors, Executive Officers, Promoters, and Control Persons) identifies management and includes the Item 405 disclosure of delinquent Section 16(a) filings — the disclosure block whose presence is signaled by the cover-page Item 405 check. Item 10 (Executive Compensation) provides the scaled-down compensation tables required by Regulation S-B Item 402. Item 11 (Security Ownership of Certain Beneficial Owners and Management) provides beneficial-ownership tables. Item 12 (Certain Relationships and Related Transactions) discloses related-party transactions. Later amendments added Item 13 (Exhibits) and Item 14 (Principal Accountant Fees and Services), with the latter introduced after Sarbanes-Oxley.
Signatures. The registrant signs by its principal executive officer, principal financial officer, principal accounting officer or controller, and a majority of the board of directors, with each signature block giving the signatory's name, title, and date.
Exhibits. The exhibit index follows the signatures, listing each exhibit by its Item 601 of Regulation S-B exhibit number. Common exhibit types found in the dataset include EX-3 (charter and bylaws), EX-4 (instruments defining rights of security holders), EX-10 (material contracts, often numbered through high indices like EX-10.60 through EX-10.80 for filers with many contracts), EX-21 (subsidiaries of the registrant), EX-23 (consents of independent auditors and other experts, e.g., EX-23.1), EX-31 (Sarbanes-Oxley Section 302 certifications, post-2002), EX-32 (Section 906 certifications, post-2002), and EX-99 (additional exhibits). Each exhibit is its own SGML-wrapped document in the accession folder.
A 10-KSB40/A record has the same structure as an original record — same metadata schema, same SGML envelope on each document — but the body of the primary document typically does not repeat the entire annual report. Amendments may restate only specific items (most commonly Part III items or financial statements with a re-issued auditor consent), may amend the entire filing in toto, or may add a new exhibit. The description field in documentFormatFiles[] and the cover-page legend ("Amendment No. 1 to Form 10-KSB405", "AMENDMENT #3 TO FORM 10-KSB40/A") usually identify the scope and amendment number. Amendments stand alone in the dataset; reconstructing the as-amended filing requires joining the original record and all subsequent /A records by CIK and periodOfReport and layering each amendment's affected items over the original.
A record includes the manifest, every primary document in the EDGAR submission, every exhibit document, and any other non-image attachment in the original submission. The documentFormatFiles[] array enumerates these files plus a trailing entry for the complete submission text file, whose URL points to EDGAR but whose bytes are not stored locally. All textual content — narrative items, financial statements as ASCII or HTML tables, exhibit text, signatures, and the SGML wrapper — is preserved verbatim.
Image attachments referenced by the original EDGAR submission (corporate logos, scanned signatures, photographs, embedded graphic exhibits) are excluded. The bundled complete submission text file is not stored locally; only the per-document files are persisted. XBRL instance documents are absent because Form 10-KSB40 was discontinued before any XBRL mandate applied to it — the dataFiles[] array and linkToXbrl field are accordingly empty for the entire dataset. Cross-referenced material that the filing incorporated by reference (for example, a definitive proxy statement filed separately to satisfy Part III) is not included with the 10-KSB40 record; the reader must retrieve that separately filed document.
Although Form 10-KSB40 had a relatively short fourteen-year life and a stable Regulation S-B foundation, several regulatory waves materially altered its required content over that period.
EX-31.1 and EX-31.2, and the Section 906 certifications, typically numbered EX-32.1 and EX-32.2. SOX also drove the addition of Item 8A (Controls and Procedures) covering disclosure-controls evaluation, Item 14 (Principal Accountant Fees and Services) for auditor-fee disclosure, and code-of-ethics disclosures within the directors-and-officers item.The Item 405 cover-page convention itself — the defining feature of the "40" variant — remained essentially unchanged across the form's life. The dichotomy was binary: filers who had no delinquent Section 16(a) reports to disclose (or whose disclosure was deferred) used 10-KSB; filers who had such disclosure and indicated no further amendment used 10-KSB40.
The dataset captures the form's submissions across two presentational eras on EDGAR.
<PAGE> page-break markers, monospaced tables for financial statements, and underscore- or hyphen-based rule lines. Exhibits are similarly plaintext..pdf) attachments and Macromedia FlashPaper (.xfd) files appear in a small number of submissions, typically as supplementary exhibit attachments rather than as the primary document. The file-types found across the dataset are TXT, JSON, HTML, PDF, and XFD, although in practice the bulk of records consist of SGML-wrapped TXT or HTM documents plus the JSON manifest.metadata.json → documentFormatFiles[]. The type code distinguishes the primary report from each exhibit; the documentUrl basename equals the local filename. Do not infer document role from filename — filenames are filer-chosen and arbitrary.documentFormatFiles[] (with sequence: " " and type: " ") describes the complete submission text file. Its bytes are not present locally; treat that entry as an external pointer.formType (10KSB40 vs 10KSB40/A) or by the presence of the /A suffix on the primary document's type. The description field often carries the amendment number.entities[].sic strings are HTML-entity-encoded for ampersands; decode & to & when presenting the SIC description.sequence values are ordering hints, not guaranteed contiguous integers — they reflect EDGAR submission ordering and may have gaps.<TABLE> markup with frequent layout-only nesting and require tolerant HTML parsing.10KSB40 record with all subsequent 10KSB40/A records sharing the same CIK and periodOfReport, then layering each amendment's affected items over the original. The dataset does not pre-compute this consolidation; each accession is stored as it was filed.Form 10KSB40 was filed by small business issuers as defined in Item 10(a)(1) of Regulation S-B (17 CFR 228.10). To qualify, an issuer had to be:
These issuers were subject to Exchange Act periodic reporting under one of two channels:
In practice the population was dominated by small domestic operating companies, including OTC Bulletin Board, Pink Sheets, and small-exchange issuers, plus former blank-check, early-stage, and microcap companies. Voluntary filers (issuers whose Section 15(d) duty had lapsed but who continued to report under indenture or contractual obligations) also appear under this form type.
10KSB40 is not a separate form from Form 10-KSB (17 CFR 249.310b). It is the EDGAR form-type code applied when the registrant checks the Item 405 cover-page box on Form 10-KSB.
That box represents that:
Checking the box routes the submission to EDGAR form type 10KSB40; leaving it unchecked produces 10-KSB. The substantive disclosure, financial statement, signature, exhibit, and timing requirements are identical to Form 10-KSB. The Item 405 representation does not relieve any insider of Section 16(a) compliance; it only confirms there is nothing to report.
10KSB40/A). No fixed deadline. Filed when the registrant corrects errors, restates financial statements, supplies omitted Part III information that was not timely incorporated from a proxy, or fixes exhibits or signatures. Each amendment is a discrete EDGAR submission with its own accession number and is treated as a separate record in the dataset.The dataset begins in March 1995, reflecting EDGAR phase-in for small business issuers under Regulation S-T. The substantive small-business framework was created by Release No. 33-6949 (1992). The Commission retired Regulation S-B and Form 10-KSB in Release No. 33-8876 (December 2007; effective February 4, 2008), replacing them with the smaller reporting company category integrated into Form 10-K and Regulation S-K. Final 10-KSB and 10KSB40 filings flowed in through early 2009, with the form effectively closed to new filings by March 2009.
10-KSB.10KSB40 code when the Item 405 box is checked and are distinguishable from annual reports only by the period-of-report metadata.Form 10KSB40 sits in a tight cluster of annual report forms separated by filer size, scaled-disclosure regime, an Item 405 cover-page check box, and historical lifespan. The most useful comparisons are the three sibling annual report codes (10-KSB, 10-K, 10-K405), the corresponding amendment streams, the post-2009 smaller reporting company regime inside 10-K, foreign Form 20-F, and DEF 14A proxy statements that overlap only on executive compensation and Section 16(a) content.
The directly adjacent variant. Same Regulation S-B annual report, same small business issuer population, same scaled SB disclosure items, same fiscal-year cadence. The only substantive difference is the Item 405 cover-page check box: a 10KSB40 filer affirmatively indicated that Section 16(a) delinquency disclosure appeared in the filing itself; a 10-KSB filer did not, typically because the disclosure would be incorporated by reference from a later proxy. The two datasets are content-overlapping but mutually exclusive by form code, and a complete view of small-business annual reporting from March 1995 to March 2009 requires both.
The full-disclosure annual report for issuers outside the Regulation S-B regime. It demands full Regulation S-K narrative, full Regulation S-X financials, more granular segment and risk factor disclosure, and stricter accelerated filer deadlines. Filer populations and form templates are non-overlapping with 10KSB40: a small business issuer that checked Item 405 filed 10KSB40, not 10-K. The economic event (annual reporting) is similar; the disclosure depth and the underlying form are not.
The structural analogue of 10KSB40 inside the non-small-business population: a standard Form 10-K filed with the Item 405 box checked. Both are code-only variants triggered by the same cover-page indicator. They differ in (1) scaled S-B disclosure versus full S-K disclosure, (2) eligible filer size, and (3) lifespan: Form 10-K405 was retired effective June 2003, while 10KSB40 persisted until March 2009. A complete Item 405 cohort across all issuer sizes requires both, paired with their unchecked siblings (10-K and 10-KSB) as controls.
Both are annual report amendments, but each amends only its own underlying form code and the two streams are not interchangeable. 10KSB40/A amendments most often restate financials, correct exhibits, or add Part III executive compensation when the planned proxy incorporation by reference failed. This dataset bundles 10KSB40 and 10KSB40/A together; Form 10-KSB/A amendments live with the 10-KSB dataset.
The SEC's 2008 release eliminating Regulation S-B (effective March 2009) folded scaled disclosures into Form 10-K under the smaller reporting company definition in amended Regulation S-K. The Item 405 check box survived on the 10-K cover page, but the SEC stopped using a distinct form code to flag it, eliminating the rationale for both 10KSB40 and 10-K405. 10KSB40 therefore has no successor form code; its functional successor is the subset of post-2009 Form 10-K filings whose filers elected smaller reporting company treatment and checked Item 405. Following a former 10KSB40 filer across the regime change requires switching to the Form 10-K dataset and identifying SRC status and the Item 405 box from cover-page metadata rather than from the form type.
The annual report for foreign private issuers, conceptually parallel to 10-K but with IFRS or reconciled GAAP financials, different deadlines, and home-country governance content. Foreign private issuers were never eligible for Regulation S-B and never filed 10KSB40. The two datasets are mutually exclusive by filer population and complement rather than overlap.
DEF 14A carries the executive compensation tables and the Section 16(a) compliance section that Item 405 governs. Many annual report filers satisfy Part III by incorporating their proxy by reference; the 10KSB40 code specifically signals the opposite choice (Item 405 disclosure placed in the annual report itself). The overlap is narrow and limited to Section 16(a) and executive compensation content. DEF 14A is meeting-driven and does not contain audited financials or MD&A; 10KSB40 is fiscal-year-driven and does not contain proxy voting items, director nominations, or shareholder proposals. Neither substitutes for the other.
What makes Form 10KSB40 distinct is the intersection of three filters no other dataset captures jointly: small business issuer status under Regulation S-B, annual report cadence under Section 13 or 15(d), and an affirmative Item 405 cover-page check. The filings span a closed window from March 1995 to March 2009, with no successor form code. 10-KSB is the unchecked sibling, 10-K405 is the large-issuer Item 405 analogue, 10-K covers both the contemporaneous non-SB universe and the post-2009 successor universe, 20-F covers foreign issuers, and DEF 14A overlaps only on Item 405 and compensation content. Each clarifies a different boundary the dataset draws; none is a substitute.
Because Form 10KSB40 was discontinued in March 2009, this corpus is a closed historical archive of small-business issuer annual reports filed between March 1995 and March 2009. It is used by professionals who need long-horizon disclosure data on pre-2009 small-cap and microcap registrants, who must reconstruct the record of a predecessor entity, or who want a clean, bounded training corpus of small-issuer filings flagged for Section 16(a) delinquency.
Governance and accounting scholars. Build multi-year panels of board composition, executive compensation, related-party transactions, and Item 405 delinquency disclosures. The audited financial statements, MD&A, auditor reports, and 10KSB40/A amendments support work on earnings quality, going-concern issuance, internal-control weakness, and restatement behavior under the Regulation S-B scaled regime.
Empirical small-cap finance researchers. Extract financial-statement line items, risk-factor narratives, and selected financial data to construct fundamentals for asset-pricing, anomaly, and microstructure studies on lightly covered firms not well served by commercial databases.
Securities-law scholars. Use cover-page item selections, Item 405 boxes, exhibit lists, and risk-factor language to evaluate the practical effects of Regulation S-B and the transition to scaled disclosure inside Form 10-K.
Quant research teams use the corpus as a point-in-time training and backtesting input for pre-2009 small-issuer signals: financial-statement features, MD&A sentiment, risk-factor topics, and Item 405 delinquency flags. The 10KSB40/A amendment timestamps are critical for avoiding lookahead bias when joining filings to historical price and corporate-action data.
Litigation-support analysts and securities lawyers pull prior disclosures of small companies later involved in restatements, delistings, or enforcement actions. They focus on MD&A, risk factors, legal proceedings, related-party transactions, and Item 405 disclosures, then diff 10KSB40/A amendments to identify what changed and when. Outputs include complaints, motion exhibits, expert reports, and scienter analyses.
Forensic accountants reconstruct the financial history of pre-2009 small-issuer targets in fraud investigations, bankruptcy claims, post-acquisition disputes, and damages cases. The audited statements, footnotes, and exhibits let analysts trace revenue recognition policies, related-party balances, contingent liabilities, and segment disclosures across years.
Diligence teams assessing acquisitions where a target's predecessor was a former small business issuer mine the dataset for material agreements filed as exhibits, prior litigation, executive compensation arrangements, and related-party transactions. The corpus is also a primary source for diligence on shell-company and reverse-merger transactions involving former 10KSB40 filers.
Auditors of current registrants whose corporate lineage includes a pre-2009 small business issuer review the predecessor's audited statements, audit reports, and 10KSB40/A restatements to establish opening balances, evaluate prior accounting policies, and assess whether historical misstatements affect current attestations.
Compliance and internal audit groups at registrants that absorbed a former 10KSB40 filer use the historical disclosures as a precedent library for related-party transactions, segment reporting, going-concern positions, and Section 16(a) delinquencies, reconciling current disclosures with prior positions and flagging carry-over risks.
Because Form 10KSB40 was used specifically when the issuer checked the Item 405 box, the corpus is an unusually clean cohort of small issuers self-disclosing insider-reporting failures. Compliance researchers and governance analysts quantify delinquency prevalence, identify repeat delinquent insiders, and test whether delinquency disclosures correlate with later enforcement, restatement, or delisting events.
ML teams use the corpus as a domain-specific training and evaluation set for small-issuer financial language: risk-factor extraction, MD&A summarization, financial NER, and exhibit classification. Per-accession metadata, document-level files, and consistent form-type tagging support RAG indices and ground-truth eval sets. The mix of TXT, HTML, XFD, and PDF documents also provides a realistic test bed for heterogeneous EDGAR ingestion pipelines.
Researchers reconstructing the history of specific small companies or sector boom-and-bust episodes between 1995 and 2009 use the narrative sections, exhibit lists, and signed certifications as primary evidence on how a company described itself, who its officers were, and what agreements it disclosed, without relying on intermediary databases that may have purged the underlying documents.
Concrete workflows the Form 10KSB40 Files Dataset supports:
Building a Section 16(a) delinquency cohort. Because every record in the dataset is a filing where the Item 405 cover-page box was checked, the corpus functions as a pre-built population of small issuers self-disclosing insider-reporting failures. Extract the Item 405 disclosure block from Part III, Item 9 of each primary document, parse the named delinquent directors, officers, and ten-percent holders, and join to later EDGAR enforcement actions, restatement filings, or delisting events to test whether delinquency disclosures predict subsequent compliance failures.
Reconstructing as-amended annual reports for litigation and forensic work. Group records by entities[].cik and periodOfReport, then chain each 10KSB40 original with all subsequent 10KSB40/A amendments sharing those keys. Diff the SGML-stripped bodies and the description fields in documentFormatFiles[] to identify which Part III items, exhibits, or financial statements were restated, producing a per-fiscal-year amendment timeline for damages analyses, scienter arguments, and motion exhibits.
Point-in-time fundamentals panels for pre-2009 microcap backtests. Use filedAt as the as-of timestamp and parse Item 7 financial statements (ASCII column-position parsing for plaintext bodies, tolerant <TABLE> parsing for HTML bodies) to build a small-issuer fundamentals panel. The amendment timestamps avoid lookahead bias when restated numbers replace originally filed figures, which matters for accruals, going-concern, and post-earnings-drift signals on lightly covered names.
Subsidiary and material-contract mapping from exhibits. Filter documentFormatFiles[] by type to pull EX-21 (subsidiaries) for ownership-graph construction across pre-2009 small-cap predecessors, and EX-10.* (material contracts) for diligence libraries on customer concentration, financing terms, and related-party agreements. Filenames are filer-chosen, so route exclusively by the manifest type code rather than by basename heuristics.
Auditor-change and going-concern surveillance. Extract Item 8 (Changes In and Disagreements With Accountants) text and the EX-23.* consent exhibits, then track auditor identity and consent re-issuance across consecutive fiscal years for the same CIK. Pair with going-concern language mined from the auditor's report inside Item 7 to flag distressed small issuers and study auditor-switching behavior under the Regulation S-B regime.
Domain-specific NLP training and evaluation corpus. Use the per-accession folders as a bounded, form-tagged training set for risk-factor classification, MD&A or Plan-of-Operation summarization, and financial NER on small-issuer language. The mix of SGML-wrapped TXT, HTML, PDF, and XFD documents across the 1995-2009 window also serves as a realistic regression test bed for heterogeneous EDGAR ingestion pipelines that must strip the SGML envelope before downstream parsing.
Regime-transition studies bridging 10KSB40 and post-2009 Form 10-K SRC filings. For issuers that survived past March 15, 2009, anchor on the final 10KSB40 record and follow the same CIK into the Form 10-K dataset under smaller-reporting-company status with the Item 405 box checked. This supports research on how scaled disclosure content, exhibit composition, and Section 16(a) reporting behavior changed when Regulation S-B was folded into Regulation S-K.
The Form 10KSB40 Files Dataset is available through three access methods: a JSON index endpoint for metadata and discovery, a single archive download for the full dataset, and per-container downloads for monthly partitions. Programmatic access requires a sec-api.io account and an API key, which is passed as the token query parameter on download endpoints. Standard sec-api.io rate limits apply to authenticated download endpoints; the JSON index endpoint is open and unauthenticated.
Dataset Index JSON API: https://api.sec-api.io/datasets/form-10ksb40-files.json
Returns dataset-level metadata (name, description, updatedAt, earliestSampleDate, totalRecords, totalSize, formTypes, containerFormat, fileTypes), the full-archive download URL, and the list of monthly container files with per-container key, size, records, updatedAt, and downloadUrl values. This endpoint does not require an API key. Poll it to detect which containers were modified in the latest refresh run and download only those partitions on a daily basis.
Example response:
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{
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"datasetId": "1f13365b-9ae0-6964-a84d-7cf3decba644",
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"datasetDownloadUrl": "https://api.sec-api.io/datasets/form-10ksb40-files.zip",
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"name": "Form 10KSB40 Files Dataset",
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"updatedAt": "2026-04-15T07:54:57.292Z",
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"earliestSampleDate": "1995-03-01",
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"totalRecords": 15909,
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"totalSize": 221217892,
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"formTypes": ["10KSB40", "10KSB40/A"],
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"containerFormat": "ZIP",
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"fileTypes": ["TXT", "JSON", "HTML", "XFD", "PDF"],
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"containers": [
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{
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"downloadUrl": "https://api.sec-api.io/datasets/form-10ksb40-files/2008/2008-12.zip",
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"key": "2008/2008-12.zip",
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"size": 4185762,
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"records": 47,
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"updatedAt": "2026-04-15T07:54:57.292Z"
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}
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]
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}
Download Entire Dataset: https://api.sec-api.io/datasets/form-10ksb40-files.zip?token=YOUR_API_KEY
Downloads the complete dataset as a single ZIP archive covering all Form 10KSB40 and 10KSB40/A filings from March 1995 through the form's discontinuation in March 2009. Requires a valid API key from your sec-api.io account.
Download Single Container: https://api.sec-api.io/datasets/form-10ksb40-files/2008/2008-12.zip?token=YOUR_API_KEY
Downloads one monthly partition instead of the full archive. Use the key and downloadUrl fields returned by the index endpoint to target specific months. Requires a valid API key.
The dataset covers Form 10KSB40 (the original small-business annual or transition report filed with the Item 405 cover-page box checked) and Form 10KSB40/A (amendments to a previously filed 10KSB40). Both are stored side by side, distinguishable by the formType field in metadata.json and by the /A suffix on the primary document's type code.
One record is a single EDGAR submission of Form 10-KSB40 or Form 10-KSB40/A, captured at the granularity of one accession number. Each record is a per-accession folder containing a metadata.json manifest plus every primary document, exhibit, and non-image attachment from the original EDGAR submission.
Small business issuers — U.S. or Canadian operating companies (excluding investment companies and certain subsidiaries) with annual revenues under $25 million and public float under $25 million — that were subject to Exchange Act periodic reporting under Section 13(a) or Section 15(d) and that checked the Item 405 cover-page box on Form 10-KSB. The Item 405 check represented that the issuer had no delinquent Section 16(a) filings to disclose for the covered fiscal year and that no such disclosure would be made by proxy incorporation.
The dataset spans March 1995, when EDGAR phase-in for small business issuers began under Regulation S-T, through March 2009, when Release No. 33-8876 retired Form 10-KSB and Form 10-KSB40 and folded scaled disclosure into Form 10-K under the smaller reporting company regime. Form 10-KSB40 has no successor form code.
Each accession folder contains a JSON manifest (metadata.json) plus the submitted documents in their original EDGAR format. Documents are predominantly SGML-wrapped plaintext (.txt) for the early ASCII era and SGML-wrapped HTML (.htm) for the post-1999 HTML era, with a small number of PDF (.pdf) and Macromedia FlashPaper (.xfd) supplementary attachments. The container format for distribution is ZIP, partitioned by filing month.
10KSB40 and 10-KSB are the same underlying form (Form 10-KSB under Regulation S-B) with the same disclosure, financial statement, signature, exhibit, and timing requirements. The only difference is whether the Item 405 cover-page box was checked: checking it routes the submission to EDGAR form code 10KSB40, leaving it unchecked produces 10-KSB. A complete view of small-business annual reporting from March 1995 to March 2009 requires both datasets.
No. Form 10-KSB40 was discontinued before any XBRL mandate applied to small-business annual reports, so the dataFiles[] array and the linkToXbrl field in metadata.json are empty for every record. Image attachments from the original EDGAR submission and the bundled "complete submission text file" are also excluded; only the per-document files and the JSON manifest are stored locally.