The Form 10-KT Files Dataset is a document-level corpus of every transition report filed on Form 10-KT or Form 10-KT/A by domestic Exchange Act registrants that change their fiscal year-end. A single record is one EDGAR submission — one complete transition report (or amendment), identified by a single accession number, packaged as a filing folder containing a structured metadata.json index plus every human-readable document that accompanied the original EDGAR submission (primary transition-report body and each numbered exhibit). The underlying form is filed pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934 and required by Rules 13a-10 and 15d-10 when the transition period exceeds six months. Coverage begins with EDGAR's earliest 10-KT submissions on 1995-03-01 and runs through present, with monthly ZIP containers keyed as YYYY/YYYY-MM.zip. The dataset is distributed in ZIP containers and carries TXT, JSON, HTML, and PDF file types, with inline XBRL facts preserved directly inside modern primary documents.
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Dataset Index JSON API
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The dataset captures every domestic transition report on the annual-form track — Form 10-KT and its amendment variant Form 10-KT/A — submitted to EDGAR from March 1995 to present. Form 10-KT is the annual-report analogue used when a registrant changes its fiscal year-end. Filed pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 and required by Rules 13a-10 and 15d-10, it covers the "stub" transition period between the close of the prior fiscal year and the opening of the newly adopted fiscal year. Because 10-KT inherits the disclosure regime of Form 10-K rather than defining its own, the content of a 10-KT mirrors the four-part 10-K architecture — business description, risk factors, properties, legal proceedings, MD&A, audited financial statements, controls-and-procedures certifications, governance and compensation matters, and exhibits — with two substantive differences: the reporting period is the transition window rather than a full fiscal year, and comparative prior-period columns in the financial statements are re-cast to align with that stub. Form 10-KT/A is the amendment variant, used to restate, correct, or supplement an earlier transition report; it typically repeats only the amended portions plus reissued certifications, and its cover page and title prose explicitly flag the amended status.
Each record captures the filing at two layers simultaneously: a machine-readable normalised metadata layer describing every component of the submission, and a document layer preserving the issuer's as-filed narrative, financial, and certification content. The dataset is delivered as ZIP containers organised by filing month (YYYY/YYYY-MM.zip), grouped by the filing's filedAt month, and the file types found across records are TXT, JSON, HTML, and PDF. The HTML set covers both modern XHTML / inline-XBRL filings and legacy <HTML>-wrapped documents that EDGAR accepted from the late 1990s onward; TXT covers pre-HTML plain-text filings and occasional exhibits submitted as text; JSON is exclusively the metadata.json index; and PDF covers exhibit attachments filed in PDF form. Binary image attachments and XBRL linkbase/schema files are intentionally omitted from the packaged record but are catalogued with resolvable URLs in metadata.json.
A single record in the Form 10-KT Files Dataset is one EDGAR submission filed on Form 10-KT or Form 10-KT/A, identified by a single accession number. On disk the record is materialised as a filing folder whose name is the 18-digit accession number with the dashes stripped, nested inside a monthly ZIP keyed as YYYY/YYYY-MM.zip. Each record is a flat directory of sibling files with no nested subfolders. The files fall into three roles:
metadata.json — a single JSON document enumerating the filing's header facts, filer entities, every attachment EDGAR recognised (human-readable and technical), and canonical links back to EDGAR.<ix:header>, <ix:hidden>, <ix:references>, <ix:resources>, <ix:nonNumeric>, and <ix:nonFraction> fact tags that bind DEI and financial-statement values to the narrative text.Every document file preserves the EDGAR SGML envelope around its payload. Opening a file reveals a <DOCUMENT> wrapper with <TYPE>, <SEQUENCE>, <FILENAME>, and <DESCRIPTION> tags followed by a <TEXT> block containing the actual HTML (or plain-text) body between <HTML>…</HTML> tags. These SGML tags mirror the corresponding entry in metadata.json's documentFormatFiles array one-to-one, allowing each on-disk file to be linked back to its role in the submission.
metadata.json is the authoritative index for the record. Its top-level keys are:
formType — either 10-KT or 10-KT/A.accessionNo — the canonical dashed accession number (e.g. 0001376474-25-000520).description — the SEC-supplied submission description, typically "Form 10-KT - Transition reports [Rule 13a-10 or 15d-10]", with [Amend] appended on amendments.filedAt — ISO-8601 filing timestamp with the EDGAR timezone offset (e.g. 2025-06-09T15:51:14-04:00).periodOfReport — the transition period end date in YYYY-MM-DD form.linkToFilingDetails — URL to the primary document on EDGAR.linkToTxt — URL to the "Complete submission text file", which is the concatenated SGML submission containing every document.linkToHtml — URL to the EDGAR filing-index page (-index.htm).linkToXbrl — URL to a separately-attached XBRL instance when one exists; empty when the filing uses inline XBRL and the facts live inside the primary HTML.id — an opaque 32-hex-character dataset-internal identifier.documentFormatFiles — an ordered array of every attachment in the submission. Each entry carries sequence, size (raw byte count as a string), documentUrl, description, and type. The first sequence is the main filing body (type = 10-KT or 10-KT/A); subsequent entries are exhibits (EX-31.1, EX-32.1, EX-21, EX-23, etc.), graphic attachments (GRAPHIC), and a terminal pseudo-entry with blank sequence/type that points at the complete-submission text file.dataFiles — the XBRL technical artefacts, typed EX-101.INS / XML (extracted instance document), EX-101.CAL, EX-101.DEF, EX-101.LAB, EX-101.PRE, and EX-101.SCH for the calculation, definition, label, and presentation linkbases and the extension schema.entities — an array of registrant objects, one per filer on the submission. Per-entity keys include companyName, cik, type (the form type as listed in the header), fiscalYearEnd (four-digit MMDD), stateOfIncorporation, irsNo, fileNo, filmNo, act (commonly "34" for the Exchange Act), sic (SIC code and industry name, with HTML entity encoding preserved from the EDGAR header, so & appears literally), and tickers (an array of associated ticker symbols that may include both current and historical symbols for the issuer).seriesAndClassesContractsInformation — populated only for investment-company filers that use the EDGAR series/class framework; empty for operating-company 10-KT filers.The array fields are particularly useful for extraction: documentFormatFiles lets a consumer map every .htm, .txt, or .pdf on disk to its declared exhibit type, and dataFiles provides a complete reference to the XBRL linkbases even though those files are not bundled inside the ZIP.
The primary document follows the four-part architecture of Form 10-K, adapted to the transition period:
In a 10-KT/A amendment, the body is usually trimmed to an Explanatory Note followed by only the amended Items, a re-signed signature block, and a reissued Item 15 exhibit index; certifications under Exhibits 31 and 32 are always reissued even when the substantive amendment is narrow.
Each exhibit is a separate file in the filing folder, written as a standalone <DOCUMENT> block with a TYPE such as EX-31.1, EX-32.1, EX-21, EX-23, EX-10.x, EX-3.i, EX-4, EX-97 (clawback policy, required since 2023), or EX-101.* for the XBRL linkbases (catalogued in metadata but not bundled). The two exhibits that appear in virtually every post-2002 10-KT record are:
Other common exhibits include EX-21 (list of subsidiaries), EX-23 (consent of independent registered public accounting firm), EX-24 (powers of attorney), EX-4 (description of securities registered under Section 12), EX-10 (material contracts), EX-3 (charter and bylaws), and EX-97 (compensation-recovery / clawback policy).
The dataset copy of a record includes:
metadata.json with every field described above.<DOCUMENT> envelope around every document file, so the TYPE, SEQUENCE, FILENAME, and DESCRIPTION tags survive on disk.Two categories of attachment are catalogued in metadata.json but not physically bundled:
GRAPHIC-typed entry in documentFormatFiles (JPEG, GIF, PNG, etc. used for logos, charts, signatures, maps, or exhibit graphics) is omitted from the packaged record. The entry still appears in documentFormatFiles with its full documentUrl, so the image can be retrieved live from EDGAR when needed, but the ZIP itself carries only the text and HTML that reference those images.EX-101.CAL, EX-101.DEF, EX-101.LAB, EX-101.PRE), the extension schema (EX-101.SCH), and the extracted XBRL instance document (*_htm.xml) are enumerated in metadata.json's dataFiles array with full URLs but not bundled. For filings that use inline XBRL, the structured facts nevertheless remain present inside the primary document, because iXBRL tags live directly in the XHTML body.Also structurally separate from the record is the proxy statement that Part III items are frequently incorporated by reference to — that content is filed as a DEF 14A submission under a different accession number and is not included here.
The 10-KT inherits every structural change the SEC has made to Form 10-K, so the required Items and their contents have shifted materially over the life of the form:
[Reserved]; Item 9C Disclosure Regarding Foreign Jurisdictions that Prevent Inspections was added under the Holding Foreign Companies Accountable Act.A 10-KT filed in any given year conforms to the Item set in effect at that time; amendments (10-KT/A) generally conform to the rules in effect when the amendment is filed, though they may restate portions of an earlier-era report.
The presentation format of a 10-KT record has gone through several regimes:
<DOCUMENT> wrapper already existed; the <TEXT> payload was ASCII rather than HTML. Records from this era appear in the dataset as .txt files.<DOCUMENT> envelope with <TEXT><HTML>…</HTML></TEXT>. Tables, headings, and exhibit numbering became visually formatted rather than column-aligned text.EX-101.* files alongside the human-readable HTML. In this era the HTML body and the XBRL instance were distinct files; the dataset bundles the HTML and points to the XBRL via dataFiles URLs.<ix:header>, <ix:hidden>, <ix:references>, and <ix:resources> blocks, plus <ix:nonNumeric> and <ix:nonFraction> tags around the text and numeric values, binding DEI facts (entity CIK, document fiscal year focus, fiscal period focus, amendment flag, period end date) and financial facts to <xbrli:context> elements that define the transition-period and comparative reporting ranges. For these filings linkToXbrl is an empty string because no separate XBRL instance is attached; the extracted _htm.xml companion is still listed in dataFiles but not bundled.Filename conventions have likewise evolved. Modern primary documents follow the pattern {ticker-or-slug}-{YYYYMMDD}.htm, where the date is the transition-period end. Exhibits use issuer-chosen slugs such as ex31z1.htm, ex32_1.htm, or {ticker}_ex21.htm. Older filings use less structured names and frequently bundle multiple Items into a single .txt file.
Several nuances matter when reading or extracting from these records:
cik and a nearby periodOfReport).<DOCUMENT><TYPE>…<SEQUENCE>…<FILENAME>…<DESCRIPTION>…<TEXT> before the HTML body. Parsers must either strip this envelope or use the TYPE tag to classify the file. The tag values correspond one-to-one with documentFormatFiles[].type entries in metadata.json, which is the cleanest programmatic way to enumerate exhibits.dataFiles URLs) are still needed to resolve calculation relationships, preferred labels, and presentation hierarchy.<img> tags pointing at filenames listed in documentFormatFiles as GRAPHIC entries that are not packaged in the ZIP. These references will appear as broken links if the HTML is opened offline; the documentUrl in the corresponding metadata entry resolves to the live EDGAR image.entities array can carry more than one registrant when a parent and a subsidiary or multiple co-registrants file jointly; each entry carries its own CIK, SIC, fiscal-year-end, and ticker list.tickers array within an entity may enumerate both the currently traded symbol and historical symbols, reflecting ticker changes across the issuer's reporting history.periodOfReport is the end of the transition window, not a traditional fiscal year end; combined with the cover-page disclosure of the transition-period start date, it is the definitive way to date a 10-KT's reporting window. A fiscal-year change can be inferred by comparing entities[0].fiscalYearEnd against the periodOfReport month and day.entities[0].sic retains HTML entity encoding from the raw EDGAR header (e.g. 1311 Crude Petroleum & Natural Gas); consumers should decode the string before display.documentFormatFiles[].size is a string of raw uncompressed byte counts and matches the uncompressed sizes observed in the ZIP central directory, making it safe to use for integrity checks without decompressing.documentFormatFiles and the linkToTxt URL both refer to EDGAR's concatenated SGML submission, which contains every document including the otherwise-excluded images and XBRL artefacts, and can be retrieved live when the full as-filed package is needed.Each record is a single EDGAR submission of Form 10-KT (a transition report in lieu of an annual report) or Form 10-KT/A (an amendment). The filer is the domestic Exchange Act registrant whose fiscal year-end has changed, submitting under its own CIK. No affiliated person, subsidiary, officer, or director files a 10-KT on the registrant's behalf.
Eligible filers are the same population that otherwise files Form 10-K: domestic operating companies, holding companies, and other commercial issuers subject to Section 13(a) (by virtue of a class of securities registered under Section 12) or Section 15(d) (by virtue of an effective Securities Act registration statement). All domestic filer tiers appear:
Successor registrants (for example, a newly formed holding company inserted above an operating registrant) also appear when the successor adopts a different fiscal year than the predecessor.
Outside this population: Foreign private issuers report fiscal-year transitions on Form 20-F (or Form 40-F under MJDS), not 10-KT. Registered investment companies use the N-CSR / N-series framework. Asset-backed issuers on Form 10-K under Regulation AB are technically eligible but rarely file 10-KTs because ABS structures seldom change fiscal years.
The record is event-driven, not periodic. A 10-KT is triggered when a Section 13(a) or 15(d) reporting company changes its fiscal year-end, under Rule 13a-10 and Rule 15d-10 of the Exchange Act. These rules govern the transition period — the span between the close of the prior fiscal year on the old calendar and the start of the new fiscal year on the new calendar.
The triggering act is the registrant's own decision (typically a board resolution) to adopt a new fiscal year-end. Common motivations include alignment with a new parent, post-acquisition conformity, industry-cycle alignment, or audit and tax scheduling. The obligation does not recur unless the registrant again changes its fiscal year.
Rules 13a-10 and 15d-10 determine which form covers the transition period based on its length:
In practice, the records in this dataset therefore correspond to transition periods longer than six months, and the financial statements they contain are audited for that span. The first full fiscal quarter on the new calendar is a regular Form 10-Q, so a 10-KT typically coexists with ordinary 10-Qs rather than replacing them.
Part III disclosures may be incorporated by reference from the definitive proxy statement or information statement, in the same manner as for Form 10-K, if that statement is filed within 120 days of the end of the transition period.
Rules 13a-10(g) and 15d-10(g) set the 10-KT deadline by reference to the Form 10-K tiered schedule, measured from the last day of the transition period:
For transition periods of six months or less reported on Form 10-Q rather than 10-KT, Rules 13a-10 and 15d-10 generally set the deadline as the later of the otherwise-applicable 10-K deadline for the prior fiscal year or the 10-Q deadline for the transition period — but those filings are not part of this dataset.
Form 10-KT/A has no standalone statutory deadline; amendments are filed when the registrant determines that prior transition-period disclosure must be corrected, restated, supplemented, or brought into compliance. Common drivers: restatement of transition-period financials, late Part III when the proxy was not filed within 120 days, correction of exhibits or certifications, and responses to SEC staff comments.
Form 10-KT is an event-driven periodic report filed only when a domestic registrant changes its fiscal year-end. That narrow trigger places it adjacent to several standard filing datasets without being interchangeable with any of them.
Form 10-K is the closest structural relative. A 10-KT reuses the same Regulation S-K narrative architecture (business, risk factors, MD&A, legal proceedings, controls) and the same Regulation S-X audited-financial-statement requirements as a 10-K. The decisive difference is the reporting window: a 10-K covers a full 12-month fiscal year; a 10-KT covers the "stub" transition period between the old and new fiscal year-ends. Under Rule 13a-10 / 15d-10, transition financial statements cover a non-standard 7-to-12-month span, comparative-period presentation follows the transition-report rules rather than ordinary annual comparison, and the filing deadline is anchored to the end of the transition period. Scale differs by orders of magnitude: the 10-KT corpus since March 1995 is a small fraction of the 10-K dataset corpus over the same horizon.
10-KT/A filings sit in the same dataset as original 10-KTs. The "/A" amends a prior transition report to restate financials, correct disclosures, add omitted exhibits (auditor consents, Part III proxy carryover), or respond to staff comments. It does not extend the transition window. Treat originals and each /A as separate records for point-in-time analysis; follow the accession chain to the latest /A for the authoritative version.
Form 10-QT is the quarterly-style transition analog. The choice between 10-KT and 10-QT is governed by transition length: periods longer than six months go on Form 10-KT with audited, annual-style disclosure; periods of six months or less go on Form 10-QT with unaudited interim-style financials. The 10-QT dataset therefore excludes every short-period fiscal-year shift. Researchers tracking a specific registrant's year-end change should check both populations.
Foreign private issuers changing fiscal year-end file a transition report on Form 20-F itself, using the transition-report checkbox on the cover page, not on Form 10-KT. The 10-KT dataset is consequently domestic-only. Cross-border fiscal-year-change research requires joining this dataset with a 20-F dataset filtered on transition indicators.
Item 5.03 of Form 8-K ("Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year") is the real-time disclosure that announces a year-end change, typically shortly after board approval. The 8-K announces; the 10-KT delivers the resulting audited financials and full transition-period disclosure months later. The two are sequential rather than overlapping, and an 8-K Item 5.03 to 10-KT join is the natural way to trace the full lifecycle of a fiscal-year change (including cases that resolve into a 10-QT or 20-F instead).
Registered investment companies report under the Investment Company Act regime, not Section 13/15(d), and file certified shareholder reports on N-CSR / Form N-CSRS. A fund changing its fiscal year-end adjusts its N-CSR cycle; it does not file a 10-KT. This is a common pitfall when assembling an "all annual reports" corpus: the 10-KT dataset is operating-company only.
XBRL datasets deliver parsed, tagged numeric facts keyed to standardized concepts. The 10-KT files dataset is document-centric: original HTML, TXT, PDF, and JSON metadata as submitted to EDGAR. Because transition filings cover non-standard periods, some XBRL consumers mis-handle the period context, so the raw documents are often the more reliable source for period-sensitive narrative, exhibits, certifications, and auditor reports. The two dataset types complement rather than substitute for each other.
Three constraints define this dataset and prevent substitution by any neighbor:
No single alternative covers the same slice: Form 10-K datasets miss the transition window, 10-QT datasets cover shorter windows, 20-F datasets cover foreign issuers, 8-K 5.03 captures the announcement rather than the report, and XBRL strips out narrative and exhibits. The 10-KT files dataset is the authoritative document corpus for every domestic transition report on the annual-form track since EDGAR began.
Form 10-KT documents the stub period created when a registrant changes its fiscal year-end. Because these transition reports break the normal annual cadence, the dataset supports technical workflows where the reporting discontinuity must be handled correctly.
Analysts covering registrants that shift fiscal year-end rebuild comparable revenue, margin, and cash-flow series across the pre- and post-change regimes. Without the stub-period figures, annual models double-count or drop months of activity. They pull the audited income statement, balance sheet, and cash-flow statement from the primary HTML, plus the MD&A discussion of seasonality effects, to restate history onto the new calendar.
Buy-side diligence, corporate development, and sell-side advisers use 10-KTs when a target previously changed its fiscal year-end, often tied to an earlier acquisition or spin-off. They rely on the transition-period financials, the business-description and risk-factor sections explaining the calendar change, and any merger or reorganization exhibits to reconstruct a clean pre-transaction history for valuation and synergy work.
Audit and technical accounting teams use prior 10-KTs as precedent when advising clients contemplating their own fiscal-year change or reviewing a newly acquired entity's transition accounting. They focus on the audit report, basis-of-presentation footnote, comparative-period disclosures, restatement language, and the Section 302 and 906 certifications in the exhibit index. The corpus feeds internal knowledge bases covering transition-period presentation, segment rollovers, goodwill testing dates, and tax provision mechanics.
Quants building factor libraries, event studies, and backtests need fiscal-year changes flagged explicitly to prevent corruption of TTM growth, YoY comparisons, and accruals metrics. The metadata.json fields (accession, period-of-report, CIK, form type) allow programmatic detection of transition events, while the primary HTML provides the stub-period figures needed to bridge adjacent 10-Ks.
Forensic accountants watch 10-KT/A amendments closely, since an amended transition report often signals unusual accounting issues, late auditor changes, or corrections that carry into the next full year. They diff the original 10-KT against the 10-KT/A, inspect amended auditor reports and re-issued certifications in the exhibits, and review the explanatory notes describing each change.
Faculty, doctoral students, and research staff at policy institutions study motivations behind fiscal-year changes, including earnings management around the transition window, calendar alignment with an acquirer, and tax or seasonality rationales. The panel from March 1995 to present supports empirical designs linking fiscal-year changes to earnings quality, analyst coverage, or market reactions. They parse MD&A and financial statements programmatically and use metadata.json for sample construction.
External counsel and in-house legal teams drafting a client's 10-KT use the corpus as a drafting library. They review how peers framed risk factors, business descriptions, legal proceedings, and forward-looking statements in a transition context, and how Section 302/906 certifications, auditor consents, and Item 9A internal-control disclosures were tailored for a stub period. The primary HTML and exhibit index carry most of the weight here.
Internal reporting teams at issuers contemplating a fiscal-year change benchmark reporting structure, exhibit lists, certification language, and cover-page conventions against peer filers, with particular attention to Rule 13a-10 and 15d-10 compliance. The dataset supports producing draft filings that align with established practice before outside counsel review.
Credit analysts at banks, private-debt funds, and rating groups use 10-KTs to reconcile covenants defined on a fiscal-year basis when a borrower shifts its year-end. Leverage ratios, fixed-charge coverage, and minimum-EBITDA tests depend on trailing-period definitions that must be rebuilt around the transition. They map the audited statements and MD&A from the primary document to covenant definitions in the underlying credit agreement, usually alongside the next full-year 10-K.
Governance analysts examine 10-KTs when a fiscal-year change coincides with board turnover, change in control, or reorganization. Relevant content includes Part III incorporation language, executive compensation disclosures for the stub period, and exhibits covering material agreements and governance documents.
Teams building retrieval-augmented systems and finance-domain language models use the dataset to ensure transition-period reporting is represented correctly. Because 10-KTs are rare relative to 10-Ks, naive scrapers miss them, producing hallucinated annual figures or gaps in company timelines. Clean form-type labeling in metadata.json and consistent text, HTML, and PDF representations simplify chunking, embedding, and evaluation.
Form 10-KT records support a small set of concrete workflows built around the fiscal-year-end change, the audited stub-period financials, and the reissued certifications and exhibits. The examples below tie each workflow to specific fields in metadata.json, specific Items in the primary HTML body, and specific exhibits.
Equity and credit analysts rebuild revenue, EBITDA, and cash-flow series for issuers whose year-end shifted. The workflow pulls entities[0].fiscalYearEnd and periodOfReport from metadata.json to detect the discontinuity, then extracts Item 7 MD&A and the Item 8 audited statements of operations and cash flows from the primary HTML to splice the stub months onto the adjacent 10-Ks. Output is a continuous monthly or quarterly series with the transition window annotated, usable directly in DCF models and covenant roll-forwards.
Quant teams filter EDGAR submissions by formType equal to 10-KT or 10-KT/A and index the resulting cik, accessionNo, and periodOfReport values into a point-in-time events table. This flag is then joined against TTM growth, accrual, and YoY factor calculations so that transition filings are either skipped or rescaled, preventing mechanical double-counting when a registrant reports two "annual" filings within a single calendar year.
Forensic accountants pair each 10-KT/A accession with the prior original 10-KT for the same cik and adjacent periodOfReport, then diff the Item 8 financial statements, the Item 9A controls disclosure, the Item 9 changes-in-accountants language, and the reissued EX-31 and EX-32 certifications. The Explanatory Note at the top of the amended body and any added EX-23 auditor consent are tagged to build a structured restatement log covering scope, dollar impact, and auditor involvement.
Disclosure counsel and in-house SEC reporting teams preparing a client's own fiscal-year change query the corpus by SIC code (entities[0].sic) and transition length (derived from periodOfReport minus the cover-page transition-period start date) to retrieve peer templates. They extract the cover-page checkbox block, the Item 1A risk-factor framing of the calendar change, the Item 7 MD&A basis-of-presentation paragraph, and the EX-31/EX-32 wording that substitutes "Transition Report" for "Annual Report" — producing a reusable drafting kit aligned with Rule 13a-10 / 15d-10 practice.
Audit-quality researchers and procurement teams benchmarking auditor relationships parse the independent auditor's report inside Item 8 to capture PCAOB firm ID, auditor tenure disclosure, and any Critical Audit Matters, and cross-reference the EX-23 consent for firm name changes. Joining that output with entities[0].cik and filedAt yields a panel of auditor-client pairs specifically at the moment of a fiscal-year change, which is a common trigger for auditor turnover.
RAG and fine-tuning teams use the dataset as an explicit minority class in "annual report" corpora to cover the non-standard reporting window. Records are chunked using the SGML <DOCUMENT> envelope and the documentFormatFiles[].type field to split the primary 10-KT body from each EX-10 material contract, EX-21 subsidiary list, and EX-97 clawback policy. Inline XBRL <ix:nonFraction> tags in the primary HTML provide labeled numeric supervision for extraction evaluation on transition-period facts, where generic 10-K-trained models typically fail.
Dataset Index JSON API: https://api.sec-api.io/datasets/form-10kt-files.json
This endpoint returns the dataset's metadata, the download URL for the full archive, and the complete list of monthly container files with per-container size, record count, updated timestamp, and download URL. Poll it to detect which containers changed in the most recent refresh and download only those containers on a daily basis. This endpoint does not require an API key.
Example response:
1
{
2
"datasetId": "1f13365b-9ae0-69b1-8b6d-5aae9bbc3414",
3
"datasetDownloadUrl": "https://api.sec-api.io/datasets/form-10kt-files.zip",
4
"name": "Form 10-KT Files Dataset",
5
"updatedAt": "2026-04-15T12:11:47.148Z",
6
"earliestSampleDate": "1995-03-01",
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"totalRecords": 4514,
8
"totalSize": 97855085,
9
"formTypes": ["10-KT", "10-KT/A"],
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"containerFormat": "ZIP",
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"fileTypes": ["TXT", "JSON", "HTML", "PDF"],
12
"containers": [
13
{
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"downloadUrl": "https://api.sec-api.io/datasets/form-10kt-files/2026/2026-03.zip",
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"key": "2026/2026-03.zip",
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"size": 13818783,
17
"records": 154,
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"updatedAt": "2026-04-15T12:11:47.148Z"
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}
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]
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}
Download Entire Dataset: https://api.sec-api.io/datasets/form-10kt-files.zip?token=YOUR_API_KEY
Downloads the complete Form 10-KT and 10-KT/A archive, covering filings from March 1995 to present, as a single ZIP file. This endpoint requires an API key.
Download Single Container: https://api.sec-api.io/datasets/form-10kt-files/2026/2026-03.zip?token=YOUR_API_KEY
Downloads one monthly container ZIP instead of the full dataset, which is useful for incremental updates based on the updatedAt timestamps returned by the index API. This endpoint requires an API key.
The dataset covers Form 10-KT and Form 10-KT/A submissions to EDGAR. Form 10-KT is the transition report filed in lieu of Form 10-K when a domestic registrant changes its fiscal year-end and the resulting transition period exceeds six months; Form 10-KT/A is the amendment variant used to restate, correct, or supplement a prior transition report.
One record is a single EDGAR submission identified by a single accession number. On disk it is a flat filing folder (named by the dashes-stripped accession number) containing a metadata.json index, the primary 10-KT or 10-KT/A document, and every human-readable exhibit that accompanied the submission.
Domestic operating companies, holding companies, and other commercial issuers subject to Section 13(a) or Section 15(d) of the Exchange Act must file Form 10-KT when they change their fiscal year-end and the transition period is longer than six months, under Rules 13a-10 and 15d-10. Foreign private issuers (who use Form 20-F), registered investment companies (who use N-CSR), and successor registrants adopting a different fiscal year than their predecessor follow separate paths or fall outside this dataset.
The dataset begins with EDGAR's earliest electronic 10-KT records on 1995-03-01 and runs through present. Earlier paper-era transition reports predating the EDGAR phase-in are not included.
Containers are distributed as monthly ZIP files keyed as YYYY/YYYY-MM.zip. Inside each container, records contain TXT, JSON, HTML, and PDF files — JSON for the metadata.json index, HTML for modern XHTML / inline-XBRL filings, TXT for pre-HTML and plain-text legacy filings, and PDF for exhibits filed in PDF form.
Form 10-K covers a full 12-month fiscal year; Form 10-KT covers only the transition "stub" period (longer than six months) between an old and a new fiscal year-end. The disclosure architecture is otherwise nearly identical under Regulation S-K and S-X, but transition financial statements cover a non-standard span and comparative-period presentation is re-cast around the transition window.
Binary image and graphic attachments (GRAPHIC-typed entries in documentFormatFiles) and XBRL linkbase and schema files (EX-101.CAL, EX-101.DEF, EX-101.LAB, EX-101.PRE, EX-101.SCH, and the extracted _htm.xml instance) are catalogued in metadata.json with full EDGAR URLs but are not physically bundled. For inline-XBRL filings, the structured facts remain present inside the primary HTML because iXBRL tags live directly in the XHTML body.