The Form 10KT405 Files Dataset is a closed historical corpus of SEC transition-period annual reports filed on Form 10KT405 and its amendment variant 10KT405/A. One record represents a single EDGAR accession — a metadata.json header object together with every non-image document part of the original submission — bundled into monthly ZIP containers organized as YYYY/YYYY-MM.zip. The underlying form was filed by domestic operating companies that changed their fiscal year-end and elected, on the cover page, to represent that no Item 405 of Regulation S-K disclosure of delinquent Section 16(a) filers was contained in the report. The dataset spans EDGAR submissions from February 1995 through 2003, after which the SEC discontinued the "405" suffix family entirely. Filings are distributed in TXT, JSON, and HTML formats, reflecting the EDGAR transition from ASCII to HTML during the form's lifetime.
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The Form 10KT405 Files Dataset packages every EDGAR submission of form type 10KT405 (the original transition annual report) and 10KT405/A (its amendment) as monthly ZIP containers. Each container groups all 10KT405-family accessions filed in a given calendar month under the path pattern YYYY/YYYY-MM.zip. Inside an unzipped month folder, every accession is its own subfolder named with the 18-character zero-padded accession number with hyphens removed (for example, 000092627400000253); the canonical hyphenated form (0000926274-00-000253) is preserved inside the metadata.
Form 10KT405 is the transition-period variant of Form 10-K405. It is an annual report filed pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934 and Rule 13a-10 or Rule 15d-10, but submitted in lieu of a standard 10-K405 when the registrant changed its fiscal year-end and therefore needed to report on a "stub" window that does not align with a regular twelve-month cycle. Two suffixes encode the filing's character: the T in 10KT marks the transition character of the report — the period covered is the gap between the old fiscal year-end and the new one — and the 405 suffix indicates that the registrant represented, on the cover page, that disclosure of delinquent Section 16(a) reporting persons required by Item 405 of Regulation S-K is not contained in the filing, typically because no Section 16(a) filer was delinquent for the period covered. A 10KT405/A is an amendment to a previously filed 10KT405, used to correct, replace, or supplement specific items of the original transition report (most commonly the audited financial statements, the auditor's report, exhibits, or signatures).
Although the reporting window is non-standard, the underlying filing is structurally a hybrid that carries the full disclosure architecture of a regular Form 10-K — cover page, business description, properties, legal proceedings, MD&A, audited financial statements, executive compensation, beneficial ownership, exhibits, signatures — applied to the stub transition period. Audited financial statements consequently cover both the transition stub and prior full fiscal years as comparatives, and the independent auditor's report explicitly identifies the unusual reporting window. The dataset is distributed in ZIP containers; the file types found inside are TXT, JSON, and HTML.
One record in the Form 10KT405 Files Dataset is a single SEC filing of form type 10KT405 or 10KT405/A, identified by its EDGAR accession number. Physically, a record is a single accession-numbered subfolder packaged inside a monthly ZIP container. That subfolder bundles a metadata.json file describing the filing at the EDGAR-header level together with every document part that accompanied the original submission, with the sole exception of image attachments. The unit of observation is therefore the filing as a whole — not an individual Item, exhibit, fact, or table — and the record exposes both the structured filing-level metadata and the raw narrative and financial document text the registrant submitted to EDGAR.
Each accession folder has two layers:
metadata.json file expressing the filing's identifying attributes, period of report, filer entity information, and a manifest of the documents that accompanied the submission.document-1.<ext>, document-2.<ext>, …) corresponding to the <DOCUMENT> parts of the original EDGAR submission, minus image attachments. Sequence numbers align directly with the sequence value in metadata.documentFormatFiles, so the metadata acts as an index into the document layer.The file-types found in the dataset are TXT, JSON, and HTML: the JSON manifest, plus document bodies that are either ASCII TXT (typical of mid-to-late 1990s filings) or HTM/HTML (typical of filings from 1999 onward). Image attachments referenced by the original submission are intentionally omitted.
metadata.json schemametadata.json is a flat JSON object summarising the filing-level header fields parsed from the EDGAR submission. The keys present in every record are:
formType — either 10KT405 for the original transition annual report or 10KT405/A for an amendment.accessionNo — the canonical hyphenated accession number.linkToFilingDetails — URL of the filing's directory page on EDGAR.linkToTxt — URL of the complete submission text file on EDGAR.linkToHtml — URL of the EDGAR index page for the accession.linkToXbrl — empty string. XBRL was not required for filings of this vintage and no 10KT405 record carries XBRL data.description — the EDGAR free-text description of the filing, e.g. "Form 10KT405/A - Transition reports pursuant to Rule 13a-10 or 15d-10, Initial Filing: [Amend]".filedAt — ISO 8601 filing timestamp with timezone offset (e.g. "2000-04-07T00:00:00-04:00").periodOfReport — YYYY-MM-DD end date of the transition reporting period. For 10KT filings this date does not align with the registrant's prior fiscal year-end; that misalignment is the structural signature of a transition report.documentFormatFiles — an array of objects, one per <DOCUMENT> part in the submission, each carrying sequence, size (bytes, encoded as a string), documentUrl, type (the filer-declared document type tag, such as 10-K, 10-K/A, EX-23, EX-27, etc.), and an optional description. The sequence-1 entry is conventionally the primary 10-K transition report body; later entries are exhibits, consents, opinions, financial data schedules, or the complete-submission TXT file.dataFiles — an array of supplementary structured data files (XBRL/XML). Always empty for this dataset.entities — an array of filer entity objects. Each object carries companyName (with the EDGAR role suffix appended, e.g. "(Filer)"), cik (10-digit zero-padded), irsNo, fileNo, filmNo, type (the form type as recorded for this filer), act (the Exchange Act, typically "34"), fiscalYearEnd as MMDD, stateOfIncorporation, sic (SIC code plus its plain-English description, e.g. "6035 Savings Institution, Federally Chartered"), and tickers (array, often empty for this era). The relationship between entities[].fiscalYearEnd and periodOfReport is itself diagnostic: when the month/day of fiscalYearEnd differs from the month/day of periodOfReport, the discrepancy reflects exactly the fiscal-year-end change that motivated filing a transition report rather than a regular annual report. The reported fiscalYearEnd may already represent the new fiscal year-end rather than the prior one.id — a 32-character hex internal record identifier.Joint filings are represented by multiple objects in the entities array, each with its own CIK and identifying fields; the document layer in such cases remains a single set of documents shared by all filers.
Document files are extracted from the EDGAR submission and saved as document-<sequence>.<ext>, where <sequence> matches the integer sequence in documentFormatFiles and <ext> is txt, htm, or html depending on the original document's MIME type. The <DOCUMENT>/<TYPE>/<TEXT> SGML wrapper that EDGAR uses to delimit documents inside the complete submission file is removed; each document-<n> file begins directly at the document body.
For TXT documents, the body opens with the SEC cover page in plain text, followed by paginated content separated by <PAGE> markers — an EDGAR pagination convention dating from the dataset's earliest era. The cover page declares the form (frequently rendered as FORM 10-K or FORM 10-K/A even when the form type code is 10KT405 or 10KT405/A), the relevant Exchange Act citation, and a checkbox area distinguishing an annual report from a transition report. For 10KT filings the transition-report box is marked, and the cover page states the transition period explicitly, e.g. "For the Transition period from July 1, 1999 to December 31, 1999." A separate cover-page representation addresses Item 405; in 10KT405 filings, the registrant's selection corresponds to the 405 suffix, signalling that disclosure of delinquent Section 16(a) filers is not contained in the filing.
Where the original submission was HTML, document files are .htm/.html and contain standard markup as filed; embedded <IMG> references are still present in the markup but the corresponding image binaries are absent from the record because image files are excluded from the dataset. Tables in TXT documents are rendered as fixed-width ASCII art; tables in HTML documents use standard <TABLE> markup.
A complete, non-amendment 10KT405 typically carries the same disclosure backbone as a standard 10-K, applied to a transition window:
filedAt.documentFormatFiles entries and as separate document-<n> files.A 10KT405/A is generally narrower in scope: amendments commonly carry only the items being corrected — most often the auditor's report, the financial statements, exhibits, or signatures — rather than the entire annual report, which is why amendment records are typically much shorter than their original counterparts.
Each record includes the metadata.json header object plus every <DOCUMENT> part of the submission that is not an image: the primary transition annual report body, narrative exhibits, financial data schedules, consents, opinions, and any additional attachments filed in TXT or HTML form. The complete-submission TXT (the concatenation of all parts as filed) is itself often listed in documentFormatFiles as one of the entries. Filer identifiers, dates, and document URLs in metadata.json allow each document to be cross-referenced back to its EDGAR origin.
documentFormatFiles because the manifest reflects the submission as filed, but the corresponding document-<n>.<ext> file is not present in the folder.linkToXbrl field is empty and dataFiles is an empty array for every record, because the form was discontinued before XBRL became mandatory and no 10KT405 was ever required to carry inline or exhibit-style structured data.Form 10KT405 was used from no later than February 1995, when the earliest filings in the dataset appear, until the SEC discontinued the 405 designation after 2003. The discontinuation reflected the agency's finding that filers' use of the suffix had become inconsistent and unreliable: the suffix was meant to certify, on the cover page, that no Item 405 delinquent-filer disclosure was being made, but practice diverged across registrants and the signal lost regulatory value. After 2003, transition annual reports continued to be filed as Form 10-KT (without the 405 designation), and Item 405 disclosure simply lived inside the body of any 10-K-family filing as required, without a corresponding form-type suffix.
Within the 1995–2003 lifespan of the form, the required disclosure architecture broadly tracked the contemporary 10-K instructions, with two notable additions in the late 1990s: Item 305 of Regulation S-K introduced quantitative and qualitative market-risk disclosure (surfacing as Item 7A in the body), and the Year 2000 disclosure regime added transient narrative requirements that surface in many filings of the 1998–1999 vintage. Item 1A risk factors as a stand-alone item, internal-control-over-financial-reporting auditor attestations under Sarbanes-Oxley Section 404, and CEO/CFO certifications under Sarbanes-Oxley Sections 302 and 906 all postdate the bulk of 10KT405 use; certifications begin appearing only at the very end of the form's life as the Sarbanes-Oxley Act took effect in late 2002.
The dataset's lifespan spans the SEC's transition from ASCII-only EDGAR submissions to HTML. Earlier filings (mid-to-late 1990s) are typically delivered as .txt documents with <PAGE> pagination markers, with tables rendered as fixed-width ASCII art. From 1999 onward, HTML submissions become increasingly common, and later records may contain .htm/.html documents alongside or instead of TXT bodies. The documentFormatFiles[].type field reports the document type tag declared in the submission header (e.g. 10-K, 10-K/A, EX-23, EX-27), while the file extension on disk reflects the actual document MIME type. Because the form was discontinued before the 2009 inline XBRL mandate and well before the 2018–2020 iXBRL phase-in for cover-page tagging, no record in this dataset carries XBRL or iXBRL content.
FORM 10-K or FORM 10-K/A rather than the exact code 10KT405, because registrants typed the cover page from the standard 10-K template and used the transition checkbox to indicate the 10KT character. The authoritative form-type signal is metadata.formType, not the cover-page heading.entities[].fiscalYearEnd ≠ month/day of metadata.periodOfReport is the structural fingerprint of a transition report and confirms the registrant changed its fiscal year-end. The fiscalYearEnd value reported in entities may already reflect the new year-end rather than the prior one.10KT405/A records frequently contain only the amended items, so an amendment cannot be assumed to contain the full annual report disclosure set. The combined disclosure picture for an amended filing requires reading both the original 10KT405 and its /A together.<PAGE> markers. In TXT documents, <PAGE> markers are EDGAR pagination artifacts, not semantic section breaks, and should be normalized away during text processing rather than treated as structural delimiters. The same applies to form-feed characters (\f) where they appear.405 suffix is a representation, not extra disclosure. It does not change the substantive content of the filing relative to a 10-KT, only the cover-page representation about Item 405. Because the SEC found this signal unreliable across filers, downstream analytics that treat 405 as a clean indicator of zero Section 16(a) delinquencies should be calibrated accordingly.entities objects, each with its own CIK and identifying fields; the document layer remains a single set of documents shared by all filers, so the same primary report body is associated with every filer in the array.documentFormatFiles while the corresponding document-<n> files are omitted from disk, a strict one-to-one walk of the manifest against the folder will not always match. Consumers should treat absent files at known image-type sequences as expected, not as missing data.Form 10KT405 is filed by the registrant itself: a domestic operating company subject to periodic reporting under Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934. The filer population mirrors the standard Form 10-K (and Form 10-K405) population: issuers with a class of equity registered under Section 12, or issuers carrying a Section 15(d) reporting obligation arising from an effective Securities Act registration statement.
The "405" suffix is an issuer-level representation, not a separate filing by insiders. By selecting the 405 variant, the registrant asserts that no Item 405 of Regulation S-K disclosure of delinquent Section 16(a) filings is required because every director, officer, and more-than-10% beneficial owner filed Forms 3, 4, and 5 on time during the transition period. Those insiders file their Section 16 reports separately; they are not filers of Form 10KT405.
The population excludes:
The filing is event-driven. The triggering event is a change in the registrant's fiscal year-end, which creates a transition period between the last full fiscal year covered by a prior Form 10-K (or 10-K405) and the start of the newly adopted fiscal year. Exchange Act Rule 13a-10 (Section 12 registrants) and Rule 15d-10 (Section 15(d) registrants) require a transition report covering that gap. Where the registrant's normal annual report would have been Form 10-K405, Form 10KT405 is the transition-period equivalent.
The deadline tracks the close of the transition period rather than a calendar date. Under the rules in effect during the form's lifetime, a 10-K-family transition annual report was generally due within 90 days after the end of the transition period, matching the pre-accelerated filer 10-K deadline. Rule 13a-10 / 15d-10 also allowed short transition periods to be folded into the next regular annual or quarterly report instead of a stand-alone transition filing, which keeps the total 10KT405 population small.
A Form 10KT405/A amendment is triggered when a previously filed transition report needs to be revised: restatement of transition-period financial statements, MD&A corrections, replacement of unaudited financials with audited statements, addition or correction of exhibits (auditor consents, certifications), or correction of the 405 representation itself if the issuer later determines a Section 16 delinquency should have been disclosed.
The substantive disclosure regime is the same as Form 10-K: Regulation S-K for non-financial items (business, risk factors, MD&A, executive compensation, related-party transactions, beneficial ownership) and Regulation S-X for financial statements, scaled to a transition period rather than a full fiscal year.
The dataset spans EDGAR submissions from February 1995 (consistent with the phased EDGAR mandatory-filing rollout) through 2003. The SEC eliminated the "405" suffix family (10-K405, 10-KSB405, 10-KT405, 10-KSBT405) after 2003, concluding that filers' use of the suffix was inconsistent and that its presence or absence did not reliably signal whether Item 405 disclosure had in fact been omitted on the basis of full Section 16 timeliness. Item 405 disclosure was thereafter handled inside the body of Form 10-KT, and no new 10KT405 filings have been generated since. The dataset is therefore a closed historical population.
Form 10KT405 sits at the intersection of three narrow choices in the pre-2004 filing taxonomy: an annual report, covering a fiscal-year transition period rather than a full year, carrying the discontinued "405" suffix that signaled no Item 405 delinquent-filer disclosure was needed. Each axis has its own neighboring form, so the most useful comparisons are other 10-K family members from the 1995–2003 window plus the Section 16 reports that feed Item 405.
Differs on two axes at once: 10-K covers a full twelve-month fiscal year, and modern 10-K incorporates Item 405 disclosure inside the form rather than encoding its absence in a suffix. 10-K is the ongoing baseline; 10KT405 is a bounded historical variant for transition periods only.
The closest sibling on the 405 axis. Same 1995–2003 window, same Regulation S-K architecture, same suffix semantics. The single contrasting axis is period: 10-K405 covers a regular full year, 10KT405 covers a transition period from a fiscal year-end change. Together they exhaust the larger-issuer 405 annual-report space, with 10KT405 the much rarer transition slice.
The direct counterpart on the 405 representation axis. Same transition-period trigger, same audited transition financials, same Exchange Act basis. The only difference is whether the filer asserted Item 405 cleanliness through the suffix. After the SEC retired the suffix in 2003, all transition reports collapsed into 10-KT, which remains active. For any pre/post-2003 longitudinal analysis, 10-KT is the continuing form and 10KT405 the discontinued variant.
Differ on filer population and disclosure regime: small-business issuers reporting under former Regulation S-B with reduced requirements (regime eliminated in 2008). 10-KSBT405 is the functional twin of 10KT405 for small-business transition filings. 10KT405 is restricted to non-small-business issuers under full Regulation S-K; the small-business analogs cover a separate, ineligible population.
Parallels the 10KT405/A amendments inside this dataset. Same amendment mechanics (restatements, exhibit additions, item corrections). The contrasting axis is the base form being amended: Form 10-K/A amends full-year 10-Ks and continues to the present; 10KT405/A amends transition-period 10KT405s and is bounded by the parent form's 1995–2003 lifespan.
Linked only by the triggering event: a fiscal year-end change generates both an 8-K event notice and a downstream 10KT405 transition report. Differs on purpose and timing: 8-K is event-driven and announces the change promptly; 10KT405 is the periodic, audited transition-period report that follows. Neither substitutes for the other.
The source data behind Item 405. Forms 3/4/5 are insider-level transactional filings; the 405 suffix on 10KT405 is an issuer-level derivative claim that none of those Section 16 filings were late. The two are linked only through Item 405 logic, and verifying the suffix's accuracy requires reconciling 10KT405 against contemporaneous Section 16 filings for the same insiders, the precise inconsistency that prompted the SEC to discontinue the suffix.
Form 10KT405 is uniquely defined by the intersection of three features: transition period, non-small-business filer under Regulation S-K, and the discontinued 405 suffix. Drop the transition trigger and it becomes 10-K405; drop the suffix and it becomes 10-KT; switch to a small-business filer and it becomes 10-KSBT405. The dataset is a bounded historical artifact spanning February 1995 through 2003 that complements rather than substitutes for the larger 10-K, 10-K405, and 10-KT corpora, and it links upstream to Section 16 filings through the Item 405 representation it encodes.
The Form 10KT405 Files Dataset serves a narrow, identifiable audience working with specific record components — transition-period audited financials, MD&A, the 405 representation, /A amendments, signature and auditor blocks, and the metadata fields that anchor each accession in time. Its value lies in being the authoritative, complete corpus of a now-discontinued filing type.
Forensic accountants treat a fiscal-year-end change as a non-trivial accounting event. They examine the transition-period audited financials, the auditor's report, and MD&A stub-period commentary for patterns of earnings smoothing, loss-period burial, or audit-fee arbitrage. Signature blocks and exhibits identifying the auditor of record matter most when a registrant changed both year-end and audit firm in the same window. Outputs include working papers, internal risk memos, and expert-witness reports.
Securities litigators and disclosure counsel reconstruct the disclosure record of issuers active in the 1995–2003 period, including those since delisted, merged, or liquidated. Evidentiary content includes MD&A, risk factors, legal-proceedings disclosure, related-party notes, and the Item 405 representation itself. The 405 designation is operative in Section 16, insider-trading, and beneficial-ownership cases because the suffix is an issuer representation that no delinquent Form 3/4/5 filers existed. Counsel pulls original TXT and HTML to quote what was certified.
M&A and restructuring researchers track fiscal-year alignments after acquisitions, spinoffs, carve-outs, and post-bankruptcy reorganizations. A 10KT405 is often the first clean financial picture of a reorganized issuer or a target conformed to a parent's calendar. Focus is on the transition-period balance sheet and income statement, the post-change description of business, and exhibits documenting the triggering corporate event.
Financial historians and academic researchers treat the corpus as a discrete natural experiment in disclosure design — a form created to flag clean Item 405 status and discontinued in 2003 because the representation proved unreliable. PhDs in accounting, finance, and law use metadata.json (CIK, form type, filing date, period of report) to build panels on Section 16 compliance norms and fiscal-year-change incentives, and use full text for linguistic analysis of how year-end-change language migrated into post-2003 10-Ks.
SEC compliance consultants advise on successor-entity obligations and long-tail inquiries when a current client inherits reporting tails from a predecessor that filed a 10KT405 or 10KT405/A. The /A amendments are central: they show which disclosures were corrected, which financials were restated, and which Item 405 representations were withdrawn.
Equity and credit analysts bridge the discontinuity created by a fiscal-year change for issuers with long histories. The transition-period audited income statement, cash flow statement, and notes are the only authoritative source for stub-period revenue, EBITDA, working capital, and leverage figures, allowing pre- and post-change annual series to be re-anchored cleanly. The corpus supports historical comps, default-rate studies, and rating-migration analyses.
For solvency analyses on companies that later entered Chapter 11, the 10KT405 may be the only audited financial document covering the relevant stub period in a look-back window. Operative content includes the transition-period balance sheet, going-concern language in the auditor's report, debt-covenant disclosures, and contingent-liability footnotes. The dataset is used in avoidance-action, fraudulent-conveyance, and D&O liability matters.
Governance and Section 16 researchers use the 405 representation itself as a data point. The suffix was an affirmative statement that no late Form 3/4/5 filers existed, enabling longitudinal study of how often the representation was made, by which registrant types, and how reliably it tracked actual Section 16 filings. Outputs include academic papers, governance studies, and policy commentary on disclosure-form design.
Dataset curators and data engineers ensure 10KT405 and 10KT405/A accession numbers are not silently dropped when pipelines key only on canonical 10-K form types. metadata.json supplies CIK, accession number, filing date, period of report, and form type for normalized filings tables; TXT and HTML feed extraction pipelines that merge transition-period financials into time-indexed fundamentals.
LLM and RAG developers index the 1995–2003 window without treating every annual report as a standard 10-K. HTML and TXT supply retrieval material for MD&A, risk-factor, and financial-statement sections; metadata.json fields support filtering by form type, filer, and period for issuer-history Q&A over late-1990s and early-2000s questions.
The following workflows describe how the 10KT405 corpus is put to work by analysts, litigators, researchers, and engineers operating on the 1995–2003 transition-period annual report archive.
Equity and credit analysts use the transition-period audited income statement, balance sheet, and cash flow statement in Item 8 to bridge the gap between an issuer's old and new fiscal years. The structural fingerprint — entities[].fiscalYearEnd not matching the month/day of metadata.periodOfReport — flags exactly which records are stub windows; the audited statements then supply the only authoritative numbers to splice pre-change and post-change annual series for revenue, EBITDA, working capital, and leverage in default-rate or rating-migration studies.
Securities litigators and disclosure counsel pull the primary document-1 body to quote what an issuer certified during the period covered by Section 16 and Rule 10b-5 claims. MD&A, Item 3 legal proceedings, related-party notes, and the cover-page Item 405 representation are the evidentiary core; filedAt and periodOfReport anchor statute-of-limitations and scienter timelines, while 10KT405/A amendments document any subsequent withdrawal or correction of the original representation.
Governance and Section 16 researchers treat the suffix itself as a data point. Using metadata.formType plus entities[].cik, they assemble a panel of issuer-years that affirmatively claimed Item 405 cleanliness, then reconcile each one against contemporaneous Forms 3, 4, and 5 for the same insiders. The mismatch rate quantifies the unreliability the SEC cited when retiring the suffix in 2003 and supports published work on disclosure-form design.
Accounting and law academics compare disclosure language and length across the three sibling forms in the 1995–2003 window. Holding the period and Regulation S-K regime constant, they contrast 10KT405 (transition + 405 suffix), 10-K405 (full year + 405 suffix), and 10-KT (transition, no suffix) to test whether the 405 representation correlated with shorter, cleaner Section 16 footnotes or with measurably different MD&A risk language. The corpus serves as the bounded "transition + 405" cell of that 2x2.
Forensic accountants examine MD&A stub-period commentary alongside the auditor's report — which explicitly identifies the unusual reporting window — to test for earnings smoothing, loss-period burial, or audit-fee arbitrage timed to the year-end change. Signature blocks and EX-23 consents are read together to detect cases where the registrant changed both fiscal year-end and audit firm in the same window, a pattern flagged in working papers and expert-witness reports.
For issuers that later filed Chapter 11, the 10KT405 transition balance sheet and any going-concern language in the auditor's report frequently constitute the only audited financial document covering a relevant preference, fraudulent-conveyance, or D&O look-back window. Workout professionals extract debt-covenant disclosures, contingent-liability footnotes, and the transition-period equity roll-forward to support avoidance-action complaints and solvency opinions.
Researchers walk documentFormatFiles[].type to harvest exhibits across the corpus: EX-21 subsidiary lists for ownership-graph reconstruction, EX-23 auditor consents for Big-Five-era audit-firm market-share studies, EX-27 Financial Data Schedules for structured pre-XBRL fundamentals, and material-contract exhibits for triggering-event evidence (mergers, spinoffs, post-bankruptcy emergence) that motivated the year-end change in the first place.
LLM and RAG developers index the TXT and HTML document layer for issuer-history Q&A over the late-1990s and early-2000s, using metadata.json to filter by CIK, period, and form type. Data engineers add 10KT405 and 10KT405/A to allow-lists in fundamentals pipelines so transition-period filings are not silently dropped when keys assume canonical 10-K form types, and they normalize <PAGE> markers and form-feed characters out of TXT bodies before chunking.
Dataset Index JSON API: https://api.sec-api.io/datasets/form-10kt405-files.json
This endpoint returns the dataset's metadata, including the name, description, last updated timestamp, earliest sample date (1995-02-01), total record and size counts, the form types covered (10KT405, 10KT405/A), the container format (ZIP), the file types contained inside each container (TXT, JSON, HTML), the download URL for the entire dataset, and the list of individual container files. Each container entry includes its key, size, record count, last updated timestamp, and direct download URL. Use this endpoint to monitor which containers have been refreshed in the latest run and decide which ones to re-download on a day-by-day basis. No API key is required to access this endpoint.
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{
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"datasetId": "1f13365b-9ae0-6a0e-8b4b-e9a24cea1594",
3
"datasetDownloadUrl": "https://api.sec-api.io/datasets/form-10kt405-files.zip",
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"name": "Form 10KT405 Files Dataset",
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"updatedAt": "2026-04-15T18:24:44.437Z",
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"earliestSampleDate": "1995-02-01",
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"totalRecords": 532,
8
"totalSize": 8868363,
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"formTypes": ["10KT405", "10KT405/A"],
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"containerFormat": "ZIP",
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"fileTypes": ["TXT", "JSON", "HTML"],
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"containers": [
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{
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"downloadUrl": "https://api.sec-api.io/datasets/form-10kt405-files/1995/1995-02.zip",
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"key": "1995/1995-02.zip",
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"size": 184321,
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"records": 4,
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"updatedAt": "2026-04-15T18:24:44.437Z"
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}
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]
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}
Download Entire Dataset: https://api.sec-api.io/datasets/form-10kt405-files.zip?token=YOUR_API_KEY
Downloads the complete dataset as a single ZIP archive covering all Form 10KT405 and 10KT405/A filings from February 1995 through 2003, when the form designation was discontinued. Each filing contains a metadata JSON file alongside the original EDGAR documents in TXT and HTML format. This endpoint requires a valid SEC API key passed via the token query parameter.
Download Single Container: https://api.sec-api.io/datasets/form-10kt405-files/1995/1995-02.zip?token=YOUR_API_KEY
Downloads one individual monthly container instead of the full dataset, which is useful for incremental updates or when only a specific time slice is needed. Container keys follow the YYYY/YYYY-MM.zip pattern listed in the dataset index. This endpoint requires a valid SEC API key passed via the token query parameter.
The dataset covers two form types: 10KT405, the original transition-period annual report, and 10KT405/A, its amendment variant. Both are filed under Section 13 or 15(d) of the Securities Exchange Act of 1934 and Rule 13a-10 or 15d-10.
One record is a single EDGAR accession identified by its accession number. Physically, it is an accession-numbered subfolder containing a metadata.json header object plus every non-image document part of the original submission, packaged inside a monthly YYYY/YYYY-MM.zip container.
The 405 suffix is an issuer-level cover-page representation that disclosure of delinquent Section 16(a) filers required by Item 405 of Regulation S-K is not contained in the filing — typically because every director, officer, and more-than-10% beneficial owner filed Forms 3, 4, and 5 on time during the transition period. It is not a separate filing and does not change the substantive content of the annual report.
The T marks the report as a transition report. The filing is triggered when a registrant changes its fiscal year-end, creating a "stub" period between the last full fiscal year covered by a prior 10-K (or 10-K405) and the start of the newly adopted fiscal year. Rule 13a-10 / 15d-10 require a transition annual report to cover that gap.
The SEC discontinued the entire "405" suffix family — 10-K405, 10-KSB405, 10-KT405, and 10-KSBT405 — after 2003, concluding that filers' use of the suffix was inconsistent and did not reliably signal whether Item 405 disclosure had in fact been omitted on the basis of full Section 16 timeliness. After 2003, transition annual reports continued under Form 10-KT without the suffix, so no new 10KT405 filings have been generated.
The T and the 405 are independent axes. Drop the transition trigger and the form becomes 10-K405 (full-year report with the 405 suffix). Drop the 405 suffix and the form becomes 10-KT (transition report without the suffix, which remains in active use today). 10KT405 is uniquely the intersection: a transition-period annual report by a non-small-business issuer that also asserted the Item 405 representation.
The dataset is distributed as monthly ZIP containers organized as YYYY/YYYY-MM.zip. Inside, each accession folder contains TXT, JSON, and HTML files: a metadata.json manifest plus document bodies in either ASCII TXT (typical of mid-to-late 1990s filings) or HTM/HTML (typical from 1999 onward). No record carries XBRL data — linkToXbrl is empty and dataFiles is an empty array for every record, because the form was discontinued before XBRL became mandatory.