Form 8-K Exhibit 99 attachments are the supplemental documents—press releases, earnings announcements, investor presentations, shareholder letters, and financial supplements—that companies attach to current reports filed with the SEC. Each record in this dataset is one Exhibit 99 document extracted from a Form 8-K or Form 8-K/A submission on SEC EDGAR. The dataset spans filings from 1994 to the present and contains approximately 1.45 million records totaling roughly 22.2 GB across TXT, HTML, and PDF file types. These exhibits carry the actual language, figures, and narratives companies publish around significant corporate events—preliminary earnings results, acquisition announcements, leadership changes, guidance updates, and Regulation FD disclosures—making them a primary source for analyzing what companies say, when they say it, and how they frame it.
Programmatically retrieve the full list of dataset archive files, download URLs and dataset metadata.
Dataset Index JSON API
Download the entire dataset as a single archive file.
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Download a single container file (e.g. monthly archive) from the dataset.
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Each record is a single Exhibit 99 attachment—numbered 99, 99.1, 99.2, 99.3, and so on—filed as part of a Form 8-K or 8-K/A submission. The record unit is the individual exhibit, not the parent 8-K filing. A Form 8-K with three Exhibit 99 documents produces three separate records. Each record preserves the full content and original file format (plain text, HTML, or PDF) as submitted to EDGAR.
Each monthly container is a ZIP file named by year-month (e.g., 2025-12.zip). When extracted, the ZIP produces a single top-level folder named after the month (e.g., 2025-12/), which contains one subfolder per filing accession number. The subfolder name is the accession number with dashes removed (e.g., 000147793225009281 corresponds to accession number 0001477932-25-009281). Each subfolder contains a metadata.json file with filing metadata and one or more .htm files holding the actual Exhibit 99 document content.
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2025-12.zip
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└── 2025-12/
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├── 000147793225009281/
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│ ├── metadata.json
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│ └── upxi_ex991.htm
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├── 000149315225029835/
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│ ├── metadata.json
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│ ├── ex99-1.htm
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│ └── ex99-2.htm
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└── ...
Exhibit 99 is the SEC's residual exhibit category, designated for "additional exhibits" that do not fall under any other numbered exhibit type. In 8-K filings, Exhibit 99 attachments carry the substantive public communications that accompany a current report of a material corporate event. The 8-K filing body identifies the triggered Items (Item 2.02 for results of operations, Item 7.01 for Regulation FD disclosure, Item 8.01 for other events) and provides brief narrative or cross-references; the press release, investor presentation, or shareholder letter is attached as the Exhibit 99.
When a single 8-K includes multiple Exhibit 99 documents, filers distinguish them with decimal suffixes. The numbering is filer-assigned with no standardized semantic meaning, though in practice Exhibit 99.1 is most often the primary press release, with higher numbers holding supplemental materials.
Earnings press releases. The single most prevalent type. Filed with Item 2.02 disclosures, these contain quarterly or annual earnings announcements with headline financial metrics, management commentary, condensed financial statement tables, non-GAAP reconciliations, forward-looking guidance, and safe-harbor disclaimers.
General corporate press releases. Announcements of mergers, acquisitions, divestitures, leadership changes, dividend declarations, share repurchase programs, litigation outcomes, regulatory approvals, credit facility amendments, and restructuring plans. These accompany Items 1.01, 1.02, 2.01, 5.02, 8.01, and others.
Investor presentations and slide decks. PowerPoint-derived content filed as HTML or PDF, typically accompanying Item 7.01 or Item 8.01. These contain charts, strategy summaries, financial projections, and conference or analyst-day materials.
Shareholder letters. Letters from the CEO, board chair, or management team addressed to shareholders, filed in connection with annual meetings, proxy solicitations, activist campaigns, or significant corporate transitions.
Financial supplements and statistical packages. Multi-page tabular data providing disaggregated financial, operating, or statistical metrics. Especially common among banks, REITs, and insurance companies, which routinely file supplements with granular portfolio quality, credit exposure, segment, and capital data.
Solicitation and proxy-contest communications. Materials filed under Rule 14a-12 or in connection with contested transactions—open letters, presentations, and persuasive communications directed at shareholders regarding proposed mergers, proxy contests, or tender offers.
Other document types. Analyst or investor Q&A transcripts, government or regulatory correspondence, reserve reports (oil and gas), actuarial opinions (insurance), expert analyses, and ad hoc supplemental filings.
The metadata.json file in each subfolder contains the full filing metadata for the parent 8-K. Key fields include id (unique record identifier), accessionNo (SEC accession number), cik (Central Index Key), ticker, companyName, companyNameLong, formType (always "8-K" or "8-K/A"), filedAt (ISO 8601 filing timestamp), periodOfReport (event date), description, and items (array of triggered 8-K item types, e.g., ["Item 2.02: Results of Operations and Financial Condition"]). Additional fields include linkToFilingDetails, linkToTxt, linkToHtml, linkToXbrl, documentFormatFiles (array listing every document in the filing with sequence, size, documentUrl, description, and type), dataFiles (XBRL-related files), and entities (array with cik, companyName, sic, stateOfIncorporation, fiscalYearEnd, irsNo, and related identifiers).
The .htm files are the actual Exhibit 99 documents stored in SEC SGML document wrapper format, containing the full HTML content of the press release or communication.
Despite the heterogeneity of Exhibit 99 documents, recurring structural elements appear across records, particularly in press releases:
Exhibit label. Many records open with an exhibit designation line—"Exhibit 99.1," "EX-99.1," or equivalent—as a standalone line or embedded heading.
Company identification block. The registrant's name, often its logo (HTML/PDF), headquarters address, stock exchange and ticker symbol. In press releases, this functions as a formatted letterhead.
Document title or headline. A prominent title summarizing the announcement—e.g., "XYZ Corporation Reports Fourth Quarter and Full Year 2024 Results."
Release date and embargo line. The communication date, frequently accompanied by "FOR IMMEDIATE RELEASE" or a specific date-time embargo.
Contact information block. Names, phone numbers, and email addresses for investor relations and/or media contacts.
City-dateline. Journalistic-style dateline ("NEW YORK, January 15, 2025—") introducing the opening paragraph.
Narrative body. Key facts, management quotes (attributed statements from CEO, CFO, or other executives), operational highlights, transaction terms, and contextual detail. Earnings releases follow formulaic structures with specific numerical callouts; M&A announcements cover rationale, consideration, timing, and conditions.
Financial tables. Critical in earnings-related exhibits:
In plain-text files, tables use fixed-width spacing with space-padded columns and dash/equals-sign row separators. In HTML files, tables use <table> markup with highly variable styling complexity.
Non-GAAP reconciliations. Required since Regulation G (effective March 28, 2003) whenever a press release presents non-GAAP financial measures. These tables reconcile each non-GAAP measure to its nearest GAAP equivalent.
Forward-looking statement disclaimer. A safe-harbor notice invoking the Private Securities Litigation Reform Act of 1995, identifying forward-looking statements, listing risk factors, and disclaiming update obligations. Nearly universal in press releases. Serves as a reliable structural boundary marker between substantive content and legal boilerplate.
Additional information and solicitation disclosures. In merger-, tender-offer-, or proxy-related filings, a required block directing readers to SEC filings containing prospectuses, proxy statements, or other solicitation materials.
Appendices and supplemental schedules. Longer exhibits may include detailed data-table appendices, definitions of terms, or methodological notes.
Plain-text era (1994 through early 2000s). ASCII text files with fixed-width table formatting, manual line breaks, and no structural markup. Straightforward to read as raw text but difficult for structured tabular extraction due to inconsistent spacing conventions.
HTML transition (late 1990s through mid-2000s). HTML became the dominant format by the mid-2000s, offering richer formatting and <table> elements for data extraction. Markup quality varies enormously—from clean semantic HTML to deeply nested, style-heavy Word-to-HTML conversions with proprietary mso- prefixed styles and extraneous formatting tags.
PDF exhibits. A meaningful minority, particularly investor presentations, shareholder letters, and graphically designed communications. PDF preserves visual layout but resists automated text extraction.
Contemporary HTML (2010s onward). Modern Exhibit 99 HTML tends toward cleaner markup, though variation persists. There is no XBRL tagging requirement for Exhibit 99 content, so these exhibits remain unstructured from a data-tagging perspective.
Form 8-K filers are domestic issuers subject to Exchange Act periodic reporting—companies with securities registered under Section 12 or a reporting obligation under Section 15(d). This includes operating companies across all industries, REITs, BDCs, SPACs, and master limited partnerships. Foreign private issuers use Form 6-K instead of Form 8-K, and their supplemental documents are excluded. Registered investment companies are generally exempt from 8-K reporting.
Exhibit 99 is the catch-all exhibit category under Item 601 of Regulation S-K for supplemental documents. The most common triggers on Form 8-K:
Exhibit 99 attachments inherit the filed or furnished status of the parent 8-K item. Items 2.02 and 7.01 are furnished by default—publicly available on EDGAR but not subject to Section 18 liability and not automatically incorporated by reference into registration statements. Exhibits accompanying other items are filed and carry full Section 18 liability. Because earnings releases and Regulation FD disclosures dominate volume, the majority of records are furnished rather than filed.
Form 8-K must generally be filed or furnished within four business days of the triggering event (established by the 2004 8-K reform). In practice, most Exhibit 99 attachments appear faster: earnings releases are typically furnished the same day, often after market close or before market open. The quarterly earnings cycle creates predictable volume clusters in January–February, April–May, July–August, and October–November.
Before August 23, 2004, Form 8-K covered fewer triggering events, deadlines ranged from five to fifteen calendar days, and earnings releases were not a required 8-K item. The dataset includes records back to 1994.
Form 8-K/A amends a previously filed 8-K. An amendment may replace an exhibit with a corrected version, add an exhibit not included in the original filing, or supplement the original with additional materials. There is no fixed deadline for 8-K/A filings. Each Exhibit 99 on an 8-K/A is a separate record in this dataset.
The 8-K body uses a fixed item taxonomy (Item 2.02, Item 1.01, etc.) with brief narratives that cross-reference exhibits. The Exhibit 99 attachment is the referenced document itself—the full press release, earnings summary, or investor presentation. The body tells you what category of event occurred; the Exhibit 99 tells you what the company actually said about it. Record counts between the two are not one-to-one, since a single 8-K may contain zero or multiple Exhibit 99 attachments.
Exhibit 99 earnings releases overlap in subject matter with periodic financial statements, but differ substantially:
Form 6-K is how foreign private issuers furnish material information between annual reports. Many 6-K filings consist of press releases and earnings announcements—the same content type found in 8-K Exhibit 99 attachments. This dataset covers domestic registrants only. A comprehensive corpus of SEC-filed corporate press releases across all issuers requires both datasets.
Exhibit 99 also appears on registration statements (S-1, S-3, F-1), proxy statements (DEF 14A), and other filings, but serves different purposes there—appraisal reports, fairness opinions, consent letters. This dataset is scoped to 8-K and 8-K/A submissions only, capturing the press-release-heavy population.
Many Exhibit 99 press releases are simultaneously distributed through wire services (Business Wire, PR Newswire, GlobeNewsWire). The SEC-filed version carries regulatory status under securities-law anti-fraud provisions, is permanently archived on EDGAR with consistent metadata, and may lag wire distribution by minutes to hours.
XBRL datasets extract structured, tagged financial facts from periodic filings. Exhibit 99 content contains much of the same financial information but in narrative and tabular form, plus non-GAAP metrics and operational KPIs with no corresponding XBRL tag. XBRL is for quantitative cross-company comparison of standardized metrics; Exhibit 99 is the input for text analysis, sentiment scoring, and extraction of non-standard disclosures.
Exhibit 99 attachments serve distinct professional functions depending on whether the user needs narrative text, embedded financials, legal language, or the full corpus at scale.
Equity research analysts use earnings press releases as the first source of quarterly results, extracting headline metrics, forward guidance, segment breakdowns, non-GAAP reconciliations, and management commentary for model updates and estimate revisions.
Quantitative analysts and NLP researchers treat the corpus as input for sentiment scoring, tone measurement, event classification, and signal generation. Filing timestamps paired with extracted sentiment scores support event-driven trading strategies. Coverage from 1994 forward enables long-horizon backtesting.
Securities lawyers and disclosure counsel focus on forward-looking statement safe-harbor disclaimers, non-GAAP presentation practices under Regulation G, and additional-information blocks in transaction-related releases. The dataset supports retrospective analysis of what a company disclosed, when, and how language shifted relative to prior periods.
Investor relations teams benchmark disclosure practices against peers—comparing structure, tone, non-GAAP presentation choices, guidance specificity, and segment detail across competitors' earnings releases.
Compliance and regulatory staff monitor Regulation FD and Regulation G adherence, examining whether non-GAAP measures include reconciliation tables, appropriate prominence relative to GAAP figures, and absence of misleading adjustments.
Credit analysts focus on leverage metrics, debt issuance announcements, covenant compliance language, and liquidity disclosures. Financial supplements filed by banks, REITs, and insurance companies as Exhibit 99.2 or 99.3 contain granular credit quality data unavailable elsewhere until the periodic filing.
M&A advisory teams review press releases filed under Items 1.01, 2.01, and 8.01 to extract transaction terms, deal rationale, synergy estimates, financing structures, and closing conditions for precedent transaction databases.
Data engineers build extraction pipelines targeting the structured tables embedded in records—income statements, balance sheets, segment data, and non-GAAP reconciliations—across three decades of format evolution from fixed-width ASCII to modern HTML to PDF.
LLM and RAG developers use the content as retrieval corpus and fine-tuning material for financial question-answering systems. The range from terse one-page announcements to 40-page financial supplements tests chunking and relevance filtering across realistic document distributions.
Academic researchers use the dataset for event studies on market reactions to earnings text, management tone analysis, non-GAAP reporting practice evolution, disclosure readability studies, and governance research.
Financial journalists use press releases as primary source material, relying on headline figures, management quotes, and transaction terms. The SEC-filed version serves as a legally defined reference point for verifying wire-service accuracy.
Earnings press releases filed under Item 2.02 typically arrive days or weeks before the corresponding 10-Q or 10-K. Analysts and data teams extract revenue, EPS, net income, segment breakdowns, and forward guidance from the financial tables and narrative body. The extracted figures feed model updates, estimate revisions, and event-study datasets tied to announcement dates.
Non-GAAP reconciliation tables became standard after Regulation G took effect in March 2003. Compliance teams and researchers audit whether reconciliations are present, whether non-GAAP measures receive appropriate prominence relative to GAAP figures, and how adjusted metrics evolve across sectors. The dataset's pre- and post-2003 coverage supports longitudinal analysis.
The narrative body of press releases—management quotes, operational commentary, guidance language—serves as input for sentiment scoring, readability measurement, and tone-shift detection. Quant teams isolate substantive narrative from boilerplate and score documents across quarters to generate event-driven trading signals.
Press releases filed under Items 1.01 and 2.01 disclose purchase price, consideration structure, synergy estimates, financing terms, termination fees, and regulatory approval conditions. Deal teams extract these terms systematically to build comparable-transaction databases.
Records contain condensed financial statements in three distinct formats: fixed-width ASCII, HTML with variable markup quality, and PDF. Data engineering teams use this format diversity across 30 years to build and validate table-parsing pipelines handling inconsistent column alignment, parenthetical negatives, footnote markers, and nested HTML styling.
IR teams compare the structure, detail, and framing of earnings releases across competitors—examining guidance specificity, segment granularity, non-GAAP measure selection, and management quote placement across multiple reporting cycles.
Securities lawyers use safe-harbor disclaimer sections to assess the scope and specificity of risk factor language under the Private Securities Litigation Reform Act. The dataset enables retrospective comparison of how cautionary language evolved and whether specific risks were identified before adverse events.
Dataset Index JSON API:
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https://api.sec-api.io/datasets/form-8k-exhibit-99-content.json
This endpoint returns metadata about the dataset and a list of all available container files. No API key is required. The response includes the dataset name, description, last updated timestamp, earliest sample date, total records and total size, form types covered, container format (ZIP), content file types (TXT, HTML, PDF), the download URL for the entire dataset archive, and a list of individual containers with per-container metadata such as size, record count, last updated timestamp, and download URL.
Use this endpoint to monitor which containers have been updated in the most recent refresh run, so you can decide which containers to download on a daily basis rather than re-downloading the entire dataset.
Example response:
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{
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"datasetId": "1f11eea9-118a-6cd0-8d0d-0e40bf9d5633",
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"datasetDownloadUrl": "https://api.sec-api.io/datasets/form-8k-exhibit-99-content.zip",
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"name": "Form 8-K Exhibit 99 Attachments - Supplemental Press Releases and Investor Communications",
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"updatedAt": "2026-03-21T02:51:19.000Z",
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"earliestSampleDate": "1993-11-01",
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"totalRecords": 1445313,
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"totalSize": 23836663808,
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"formTypes": ["8-K", "8-K/A"],
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"containerFormat": "ZIP",
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"fileTypes": ["TXT", "HTML", "PDF"],
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"containers": [
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{
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"downloadUrl": "https://api.sec-api.io/datasets/form-8k-exhibit-99-content/2026/2026-03.zip",
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"key": "2026/2026-03.zip",
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"size": 48291054,
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"records": 4812,
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"updatedAt": "2026-03-21T02:51:19.000Z"
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}
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]
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}
Download Entire Dataset:
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https://api.sec-api.io/datasets/form-8k-exhibit-99-content.zip?token=YOUR_API_KEY
Downloads the full dataset as a single archive containing all containers. An API key is required. The archive includes approximately 1.4 million records totaling around 22.2 GB.
Download Single Container:
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https://api.sec-api.io/datasets/form-8k-exhibit-99-content/2026/2026-03.zip?token=YOUR_API_KEY
Downloads one individual container file instead of the full dataset. An API key is required. Each ZIP container holds the underlying filing attachment files in TXT, HTML, and PDF formats. Container paths follow the pattern shown in the dataset index JSON API response.
What is the difference between a "filed" and "furnished" Exhibit 99? Exhibits accompanying Items 2.02 (earnings) and 7.01 (Regulation FD) are furnished by default—publicly available on EDGAR but not subject to Section 18 liability and not automatically incorporated by reference into registration statements. Exhibits accompanying other items are filed and carry full Section 18 liability. The distinction affects legal exposure but not the content or availability of the document in this dataset.
Why are there multiple Exhibit 99 records from the same 8-K filing? A single 8-K may attach several Exhibit 99 documents (99.1, 99.2, 99.3, etc.), each addressing a different topic or providing supplemental detail. Each exhibit is a separate record. For example, a company might file Exhibit 99.1 as an earnings press release under Item 2.02 and Exhibit 99.2 as a financial supplement with detailed segment data.
Does this dataset include Exhibit 99 attachments from forms other than 8-K? No. This dataset is scoped exclusively to Form 8-K and Form 8-K/A submissions. Exhibit 99 documents attached to registration statements, proxy statements, or periodic filings are not included.
Why are pre-2004 records less common? Before the 2004 8-K reform (Securities Act Release No. 8400), Form 8-K covered fewer triggering events and did not require earnings releases. Some registrants voluntarily attached press releases, but volume was substantially lower. The dataset's post-2004 records vastly outnumber earlier filings.
How do I determine which 8-K Item triggered a particular Exhibit 99? The Item designation appears in the 8-K filing body, not in the exhibit itself. Cross-referencing the parent 8-K is required to identify the triggering Item, though many earnings releases and M&A press releases contain sufficient internal context to infer the trigger.
Are non-GAAP reconciliation tables present in all earnings press releases? Regulation G (effective March 2003) requires reconciliation of non-GAAP measures to GAAP equivalents. Earnings releases filed after that date nearly always include reconciliation tables. Pre-2003 earnings releases frequently presented adjusted figures without reconciliation.
What formats are the records in, and which is most common? Records appear as TXT (plain text), HTML, or PDF. HTML is the dominant format in modern filings. Older records (1994 through early 2000s) are predominantly plain text. PDF is common for investor presentations and graphically designed communications.
Does this dataset include foreign private issuers? No. Foreign private issuers file Form 6-K rather than Form 8-K for current reports. Their press releases and investor communications are in a separate dataset.