Form NTN 10K Files Dataset

The Form NTN 10K Files Dataset is a complete archive of non-timely notifications of late filing for annual reports on Form 10-K, submitted to the SEC's EDGAR system pursuant to Rule 12b-25 of the Securities Exchange Act of 1934. Each record corresponds to one EDGAR submission of Form NTN 10K — a notification that the registrant could not file its annual report on time and that the notification itself was filed after the one-business-day Rule 12b-25 deadline, distinguishing the "NTN" submission from the timely "NT 10-K" variant. The dataset covers filings from February 1994 to present, drawn from Exchange Act reporting registrants — domestic operating companies subject to Section 13(a) or Section 15(d) — across every filer-status tier. Each filing typically discloses the registrant's name and CIK, the due date of the annual report that could not be filed, an explanation of the reasons for the delay, and any anticipated significant change in results of operations from the corresponding prior-year period. Records are delivered as year-month ZIP containers holding a structured metadata.json descriptor alongside the original EDGAR TXT and HTML submission documents.

Update Frequency
Daily
Updated at
2026-04-15
Earliest Sample Date
1994-02-01
Total Size
1.5 MB
Total Records
453
Container Format
ZIP
Content Types
TXT, JSON, HTML
Form Types
NTN 10K

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What This Dataset Contains

The dataset contains every Form NTN 10K submission accepted by EDGAR from February 1994 forward. The substantive content of every record is an instance of Form 12b-25, "Notification of Late Filing," prescribed by Rule 12b-25 under the Exchange Act. Form 12b-25 is a short, structured disclosure in which a registrant (i) identifies itself and the periodic report it could not file on time, (ii) checks off the statutory representations required to invoke the Rule 12b-25 extension, (iii) explains narratively why timely filing was not possible without unreasonable effort or expense, and (iv) states whether results of operations are expected to differ significantly from the corresponding prior period.

Form 12b-25 is a single, multi-purpose form covering 10-K, 10-KSB, 11-K, 20-F, 10-Q, 10-QSB, and N-SAR delinquencies; the NTN 10K scope of this dataset isolates only those submissions in which the "Form 10-K and Form 10-KSB" box is checked and which EDGAR classified under the NTN 10K form type. Records are packaged into ZIP containers organized by calendar year and month, and the file-types found in the dataset are TXT, JSON, and HTML. For each accession number, the dataset includes a metadata file and all documents in the original EDGAR submission except image files.

Content Structure of a Single Record

What one record represents

A single record in the Form NTN 10K Files Dataset corresponds to one EDGAR submission of Form NTN 10K — a non-timely notification of late filing for an annual report on Form 10-K (or, historically, Form 10-KSB), submitted pursuant to Rule 12b-25 of the Securities Exchange Act of 1934. The "NTN" prefix distinguishes the submission from the timely "NT 10-K" variant: both vehicles wrap the same underlying Form 12b-25, but the NTN designation flags that the notification itself was lodged after the Rule 12b-25 deadline (generally the business day following the original 10-K due date), adding a second layer of lateness on top of the late 10-K it announces. Each record is materialized as one accession-numbered folder containing a metadata.json descriptor and the original EDGAR submission documents.

Container and folder layout

Records are delivered inside ZIP containers organized by calendar year and month. Within a container, each record occupies its own accession-numbered subfolder whose name is the 18-digit EDGAR accession number with dashes removed (the form used in EDGAR URL paths). Inside an accession folder there are two logical layers:

  1. A metadata.json descriptor projecting the EDGAR <SEC-HEADER> block, the document manifest, and the registrant identification into structured fields.
  2. One or more submission documents — almost always a single .txt file containing the SGML-wrapped Form 12b-25 body, occasionally accompanied by an HTML rendition or an attached accountant's-statement exhibit.

The TXT-plus-JSON combination is overwhelmingly the most common shape, because Form 12b-25 is short and most filers submit it as plain text inside the standard SGML wrapper. Image attachments referenced by the original EDGAR submission are not mirrored into the dataset copy.

The metadata.json descriptor

The metadata file provides a structured projection of the EDGAR header together with a manifest of the documents attached to the submission. The fields carrying documented meaning are:

  • formType — always the literal "NTN 10K".
  • accessionNo — canonical EDGAR accession number with dashes, e.g. "0001091818-01-500029".
  • description — fixed boilerplate, "Form NTN 10K - Notices of Late Filings of Form 10-K or 10-KSB".
  • filedAt — ISO-8601 timestamp with timezone marking the moment EDGAR accepted the notification.
  • periodOfReport — fiscal period-end of the 10-K that could not be filed on time (e.g. "1999-12-31"). This value may lag the "For Period Ended" line inside the form body when the registrant is delinquent by more than one fiscal year.
  • linkToFilingDetails — sec.gov URL to the primary NTN 10K document.
  • linkToTxt — URL to the wrapped .txt covering the entire submission.
  • linkToHtml — URL to the EDGAR filing-index page (...-index.htm).
  • linkToXbrl — present but unused for this form type.
  • documentFormatFiles[] — one element per document in the submission, each carrying sequence (submission sequence number, or a single space for the EDGAR combined "complete submission text file" wrapper), size (bytes, as a string), documentUrl (sec.gov URL), description (free-text label such as "NOTIFICATION OF LATE FILING" or "Complete submission text file"), and type (e.g. "NTN 10K" for the primary form).
  • entities[] — typically a one-element array describing the registrant. Each entity carries companyName (name plus a parenthetical role suffix such as "ASDAR INC (Filer)"), cik, type (role code, typically "NTN 10K" for the filer), sic (numeric code plus HTML-entity-encoded label such as "6510 Real Estate Operators (No Developers) &amp; Lessors"), fileNo, filmNo, irsNo, act ("34" for the Exchange Act), stateOfIncorporation, and fiscalYearEnd (MMDD).
  • seriesAndClassesContractsInformation[] — reserved for investment-company series/class data; empty for NTN 10K.
  • dataFiles[] — reserved for structured-data exhibits; empty for NTN 10K.
  • id — internal 32-character record identifier.

The primary document: SGML-wrapped Form 12b-25

The primary document is a plain-text file wrapped in the standard EDGAR SGML envelope:

1 <DOCUMENT>
2 <TYPE>NTN 10K
3 <SEQUENCE>1
4 <FILENAME>xbet-10ntk_033001.txt
5 <DESCRIPTION>NOTIFICATION OF LATE FILING
6 <TEXT>
7 ... full Form 12b-25 body ...
8 </TEXT>
9 </DOCUMENT>

Filenames typically follow the submitter convention <ticker-or-shortname>-10ntk_<MMDDYY>.txt (for example xbet-10ntk_033001.txt, where _033001 encodes a filing date of March 30, 2001). The body inside <TEXT>...</TEXT> reproduces the official Form 12b-25 layout section by section.

Section-by-section breakdown of Form 12b-25

Header block. The body opens with the SEC heading — "SECURITIES AND EXCHANGE COMMISSION / WASHINGTON D.C. 20549 / FORM 12b-25 / NOTIFICATION OF LATE FILING" — followed by the registrant's SEC Commission File Number.

Form-type checkbox grid. A grid of checkboxes lets the filer indicate which periodic report is delinquent. For records in this dataset the box [X] Form 10-K and Form 10-KSB is checked; alternative boxes for Form 11-K, Form 20-F, Form 10-Q/Form 10-QSB, Form N-SAR, and their transition-period variants remain unchecked.

For Period Ended. A single dated line specifying the fiscal year-end the late report covers, e.g. DECEMBER 31, 2000.

Part I — Registrant Information. Full legal name of the registrant, former name (if any), and street address of the principal executive office. The same identifiers appear, in structured form, in metadata.json's entities[].

Part IIRule 12b-25(b) and (c) representations. Three checkboxes by which the filer affirms the conditions for the Rule 12b-25 extension: (a) that the report could not be filed within the prescribed period without unreasonable effort or expense, (b) that the registrant intends to file the delinquent 10-K within the 15-calendar-day extension window allowed for annual reports (or the 5-day window for quarterlies), and (c) whether an accountant's statement explaining the inability to file the required audit report is attached.

Part III — Narrative. A free-text block in which the registrant explains why the 10-K could not be filed on time. This is the most informative narrative element of the form; recurring topics include incomplete audit work, auditor changes or resignations, ongoing restatements, internal-control deficiencies, accounting disputes, and pending corporate transactions (mergers, divestitures, bankruptcy proceedings).

Part IV — Other Information. A contact name and telephone number, a yes/no answer to whether all other periodic reports required during the preceding 12 months have been filed on time, and a yes/no answer to whether a significant change in results of operations from the corresponding prior-year period is anticipated. If "Yes" is checked for the latter, the filer is asked to attach an explanation describing the anticipated change and its magnitude.

Signature block. A manual /s/ Name signature, the signer's printed name and title, and the date of signature. The signer is typically an officer of the registrant.

Standard footer. EDGAR reproduces verbatim the form's boilerplate, including the 18 U.S.C. 1001 attention notice on criminal liability for false statements and the General Instructions (1 through 5) governing preparation, signature, and timing of Form 12b-25.

What the dataset record includes

The record bundles the structured metadata.json projection of the EDGAR header with the original Form 12b-25 document(s) as filed. The Part III narrative and any attached accountant's statement or Part IV anticipated-change exhibit remain inside the SGML-wrapped .txt body (or, where the filer submitted HTML, inside the HTML rendition). The documentFormatFiles[] array also exposes an entry whose sequence is a single space and whose description is "Complete submission text file" — this represents the EDGAR-generated combined header-plus-documents SGML stream for the whole submission, not a separate logical document.

What is excluded

Image files referenced in the original EDGAR submission (typically used to render scanned signatures, logos, or graphical exhibits) are not carried in the dataset copy. EDGAR's filing-index landing page is referenced by linkToHtml rather than mirrored. Subsequent amendments to the Form 12b-25, the eventual late 10-K itself, and any later periodic filings live in their own submissions with separate accession numbers; they are not part of an NTN 10K record even though they share the registrant and fiscal period.

Format evolution and structural context

Rule 12b-25 and Form 12b-25 have remained substantively stable across the dataset's coverage window. The form's basic anatomy — header, form-type checkbox grid, period-ended line, Parts I through IV, signature block, and reproduced General Instructions — has been preserved across decades, and the NT/NTN bifurcation predates EDGAR's electronic-filing era. Earlier records (1994 through the late 1990s) are uniformly ASCII text and reproduce the form using fixed-width spacing and inline [X] checkbox markers. Beginning in the early 2000s, some filers began submitting an HTML rendition of the same form alongside or instead of the plain-text version, which is why HTML appears in the dataset's file-type set; the HTML body preserves the same Part I through Part IV organization but renders checkboxes, headings, and address blocks with HTML markup rather than ASCII layout.

Two regulatory shifts changed the surrounding context without altering the form's parts: the 2002 Sarbanes-Oxley implementing rules introduced accelerated-filer and large-accelerated-filer reporting deadlines, shortening the underlying 10-K due date (and therefore the Rule 12b-25 timing) for affected issuers; and the SEC eliminated the small-business reporting regime effective March 2008, after which the "Form 10-KSB" portion of the checkbox text became dormant in practice even though the printed label remained. Form 12b-25 carries no XBRL or other structured-data exhibits, so the linkToXbrl and dataFiles[] fields are reserved-but-empty throughout.

Interpretation notes

  • Period-of-report drift. The periodOfReport value in metadata.json can predate the "For Period Ended" line in the form body when a registrant is delinquent by more than one fiscal year; both values should be inspected when reconstructing the delinquency timeline.
  • NTN versus NT. Because an NTN 10K is by definition a notification filed after the Rule 12b-25 notification deadline, the gap between filedAt and the underlying 10-K's original due date (computed from periodOfReport plus the filer's deadline category) quantifies how late the notification itself was, separately from the lateness of the 10-K it announces.
  • Multi-filer submissions. entities[] is usually a single element, but EDGAR permits multiple subject companies; co-registrant arrangements (typical for parent-subsidiary joint filers) appear as additional entries with their own cik, fileNo, and role-coded type.
  • HTML-entity encoding. The SIC label inside entities[].sic is HTML-entity encoded (&amp; rather than &); downstream processing should decode entities before display.
  • Combined-submission entry. The documentFormatFiles[] entry with a single-space sequence represents the EDGAR-generated combined SGML stream for the entire submission rather than an additional Form 12b-25 instance, and should be deduplicated against the primary document when iterating attachments.
  • Narrative variability. The Part III explanation is unstructured prose, ranging from one or two sentences to multi-paragraph discussions of auditor disputes, restatements, or pending transactions. Any machine extraction of "reason for delay" must operate on this free-text segment of the SGML-wrapped body, not on a structured metadata field.
  • Anticipated-change disclosure. Where Part IV indicates that a significant change in results of operations is anticipated, the explanatory narrative may appear inline within the form body or be attached as a separate exhibit; both shapes are preserved inside the accession folder when present.
  • Accountant's statement exhibit. When Part II(c) is checked, an accountant's statement explaining the inability to file the audit report is supposed to accompany the form; in practice it may appear as an additional <DOCUMENT> block inside the same SGML wrapper, as a separately listed attachment in documentFormatFiles[], or embedded directly in the Part III narrative.

Who Files or Publishes This Dataset, and When

Who files Form NTN 10K

Each record is a single Form NTN 10K submission filed on EDGAR by an Exchange Act reporting registrant that missed both its Form 10-K due date and the one-business-day window for filing the Rule 12b-25 notification. The filer is the registrant itself, signed and submitted by an authorized officer or agent. It is a registrant-level disclosure, not an insider or third-party filing.

Filers are typically domestic operating companies subject to Section 13(a) or 15(d) of the Securities Exchange Act of 1934 — the same issuers that file Forms 10-K, 10-Q, and 8-K. They span all filer-status tiers: large accelerated, accelerated, non-accelerated, and smaller reporting companies.

The following do not appear in this dataset because they do not file Form 10-K:

Regulatory framework: Rule 12b-25

Form NTN 10K is filed under Rule 12b-25 of the Exchange Act, the same rule that governs Form NT 10-K. The rule lets an Exchange Act reporting issuer notify the Commission that a required periodic report cannot be filed by its deadline without unreasonable effort or expense. The notification must be submitted no later than one business day after the underlying report's original due date.

When that notification is itself filed after the one-business-day window, EDGAR classifies it under the "NTN" submission type rather than the timely "NT" type. The form's substantive content is identical: registrant name and CIK, the period covered, the reasons the 10-K is late, and a representation about anticipated material changes in results versus the prior-year period.

Trigger: the notification itself is late

The defining trigger for an NTN 10K is procedural lateness of the notification, not just lateness of the underlying 10-K. Two deadlines must be missed:

  1. The Form 10-K filing deadline tied to the registrant's filer status.
  2. The Rule 12b-25 one-business-day notification deadline that follows.

The "N" prefix in EDGAR's submission-type taxonomy marks this second failure. Because the registrant did not file the notification on time, it loses the automatic 15-calendar-day extension that a timely NT 10-K would have provided. The underlying 10-K is therefore already delinquent at the moment the NTN 10K is submitted.

Underlying Form 10-K deadlines

Form 10-K deadlines depend on filer status under the current tiered structure:

  • Large accelerated filers: 60 days after fiscal year-end.
  • Accelerated filers: 75 days.
  • Non-accelerated filers and smaller reporting companies: 90 days.

Before the Commission's 2002 acceleration rulemaking (phased in for fiscal years ending on or after December 15, 2003), all Exchange Act reporting issuers had a uniform 90-day 10-K deadline. Records in this dataset, which begin in February 1994, span both regimes.

Rule 12b-25 extension and what NTN signifies

A timely NT 10-K confers an automatic 15-calendar-day extension. If the registrant files the 10-K within that window and represented in good faith that on-time filing was not possible without unreasonable effort, the 10-K is deemed timely.

An NTN 10K records the loss of that protection. Filing it does not reset the clock and does not cure the missed deadlines. The registrant is generally treated as a delinquent filer from the original 10-K due date forward, with downstream consequences for Form S-3 shelf eligibility, Rule 144 availability, and exchange listing standards.

Timing and cadence

NTN 10K filings are event-driven, not periodic. Each record corresponds to one annual reporting period for one registrant that has missed both deadlines. Most registrants either file the 10-K on time or file an NT 10-K within the permitted window, so the NTN 10K population is a small residual relative to the broader Rule 12b-25 universe. Amendments, when they occur, use the standard EDGAR amended-submission convention.

Important distinctions

  • NTN 10K vs. NT 10-K: NT 10-K reflects a timely notification of a late 10-K and preserves the 15-day extension. NTN 10K reflects a double failure — late 10-K and late notification — with no extension available.
  • NTN 10K vs. other NTN variants (NTN 10-Q, NTN 20-F, NTN 11-K, NTN 10-D): all share the Rule 12b-25 mechanics but attach to different underlying reports and filer populations.
  • Filer vs. signatory: the registrant is the filer; the individual signing the form is acting on the registrant's behalf and is not the disclosing party.
  • Voluntary or suspended filers: entities without an active Section 13(a)/15(d) obligation do not file under Rule 12b-25 and do not appear here.

How This Dataset Differs From Similar Datasets or Filings

Form NTN 10K sits inside the Rule 12b-25 late-notification family. Its distinctions from nearby datasets turn on three axes: which underlying periodic report is missing, whether the notification itself was filed within the one-day Rule 12b-25 window, and whether the surrounding filings carry substantive disclosure or only procedural notice. NTN 10K is the narrow "double late" annual-report variant — the notification arrived after both the 10-K deadline and the window that would have preserved a timely extension.

Form NT 10-K (timely Rule 12b-25 notice)

The immediate sibling and the single most important comparison. Content fields are identical: registrant, due date of the 10-K, reason for inability to file, and any anticipated material change in results. The only difference is when the notice was filed. NT 10-K is submitted on or before the day after the 10-K due date and grants a fifteen-calendar-day extension while preserving "timely filed" status for many regulatory and listing purposes. NTN 10K is the same notice filed after that window has closed, so it confers no extension and instead memorializes a second compliance miss. NT 10-K is the dominant form by volume; NTN 10K is a small residual population and a much more selective distress signal.

Form NT 10-Q and Form NTN 10-Q (quarterly analogs)

Same Rule 12b-25 mechanism applied to Form 10-Q, with a five-day extension rather than fifteen. NTN 10-Q is the quarterly "double late" counterpart of NTN 10K. The underlying report is interim and unaudited, so delay drivers skew toward routine bookkeeping rather than audit completion or restatement. Useful as a complementary cadence dataset across a fiscal year, but not interchangeable.

Form NT 20-F and Form NT 11-K (other annual-report regimes)

NT 20-F covers Rule 12b-25 notices for foreign private issuers filing Form 20-F; NT 11-K covers employee benefit plan annual reports on Form 11-K. Both share the 12b-25 framework but apply to entirely different filer populations and underlying forms. Neither has a routinely used NTN counterpart at population-significant volume, so the comparison is about scope coverage rather than timing posture. A complete late-annual-report view requires combining NT 10-K, NTN 10K, NT 20-F, and NT 11-K.

Form NTN 10-KSB (historical small-business analog)

The "double late" form for Form 10-KSB, the small-business annual report eliminated in 2008 when smaller-reporting-company disclosure was folded into Form 10-K. Same compliance posture as NTN 10K but limited to pre-2008 small issuers. For longitudinal work before 2008, pair the two; afterward, NTN 10K absorbs the population.

Form 10-K (the underlying late annual report)

Linked by registrant and reporting period but otherwise unrelated in content. The 10-K is the substantive audited annual report with MD&A, risk factors, controls assessment, and exhibits; NTN 10K is a one-to-three-page procedural notice with a brief reason for delay. NTN 10K may be the only signal that a 10-K is in trouble — delayed for months, abandoned entirely, or eventually filed alongside a restatement. The datasets are complementary, never substitutable.

Form 8-K, particularly Item 4.02

Item 4.02 8-Ks (non-reliance on previously issued financials) frequently co-occur with late 10-Ks when the cause is a restatement. Related items include 2.06 (material impairments), 3.01 (delisting or listing-rule failures), and Item 4.01 (auditor changes). 8-K is an event-driven current report with broader subject matter and a four-business-day deadline; it carries substantive narrative on the underlying problem. NTN 10K carries only the procedural acknowledgement that the annual report itself is overdue. For diagnosing cause, 8-Ks are richer; for tracking deadline compliance, NTN 10K is the direct signal.

Forms 15-12B and 15-12G (deregistration)

Form 15 terminates registration or suspends reporting under Sections 12(b), 12(g), or 15(d). Repeated NTN 10K appearances often precede a Form 15 as issuers exit the reporting system voluntarily or under SEC pressure. Form 15 is a transactional exit filing with different fields (eligibility basis, security classes, holder counts) and frequently marks the terminal state that NTN 10K can foreshadow. Sequential, not substitutable.

NT-NCSR and N-CEN late notices (investment company cousins)

NT-NCSR is the Rule 12b-25-equivalent late notice for Form N-CSR, with analogous notices for N-CEN and other fund forms. Same framework as NTN 10K but applied to registered investment companies under the Investment Company Act of 1940 rather than operating companies under the Exchange Act. Filer populations, due-date structures, and underlying report content diverge sharply. Relevant for whole-market late-filing studies, irrelevant for operating-company annual-report delinquency work.

Key differences at a glance

  • Versus NT 10-K: timing of the notice itself, not its content; NTN 10K forfeits the fifteen-day extension.
  • Versus NTN 10-Q / NT 20-F / NT 11-K / NTN 10-KSB: different underlying periodic report, different filer regime, or different historical era.
  • Versus Form 10-K: procedural notice versus substantive annual report.
  • Versus 8-K Item 4.02: deadline-compliance signal versus event-driven cause disclosure.
  • Versus Forms 15-12B and 15-12G: late-filing notice versus exit from the reporting system.
  • Versus NT-NCSR / N-CEN late notices: Exchange Act operating companies versus 1940 Act funds.

Boundary summary

NTN 10K is uniquely the "double late" annual-report notification under Rule 12b-25 — filed after both the 10-K deadline and the one-day window that would have preserved a timely NT 10-K. It is the smallest-volume and most compliance-adverse variant in the 12b-25 family; every neighboring form either preserves some extension right, covers a different underlying report, applies to a different filer population, or serves a different disclosure purpose entirely. Use NTN 10K when the analytical question concerns severe annual-report filing breakdowns or when reconstructing the full Rule 12b-25 record alongside NT 10-K. Do not use it as a proxy for the underlying 10-K, for restatement-related 8-K content, or for the broader late-notification population covered by sibling NT/NTN forms.

Who Uses This Dataset

Because a Form NTN 10K is filed only when a registrant misses both the 10-K deadline and the NT 10-K notification grace period, each record is a concentrated distress signal. The dataset is used by professionals who price credit deterioration, audit failure, accounting irregularities, and listing risk rather than by general fundamental researchers.

Credit and distressed-debt analysts

Corporate bond, private credit, and workout desks treat any 10-K delinquency as a covenant and reporting-risk event. They key off CIK and period-of-report to match the issuer to outstanding indentures, then read the Part III delay narrative for going-concern language, auditor change, or liquidity stress, and the Part IV anticipated-change disclosure to size ratings or spread impact. Repeated NTN 10K filings on the same CIK build a longitudinal failure history that supports fulcrum-security analysis and pre-default trade ideas.

Equity event-driven and short-sellers

Event-driven analysts and short-sellers screen the dataset for restatement, internal control, and delisting candidates. The Part III narrative (accounting review, audit committee investigation) and the Part IV direction-and-magnitude disclosure feed short pitches and position sizing. Recurrence across multiple period-of-report values on the same CIK is itself a signal.

Forensic accountants and accounting-quality researchers

Forensic teams read the Rule 12b-25 narrative as a contemporaneous admission of accounting trouble: material weaknesses, revenue recognition issues, lease or impairment errors, auditor disagreements. They extract the narrative text plus the anticipated change in results and feed restatement-prediction models and risk-scoring frameworks.

Quantitative researchers

Quant teams use the dataset as a structured event feed. CIK, original due date, filing date, signer name, and parsed reason-for-delay become a late-filer factor joined to returns, short interest, subsequent 10-K, NT 10-K, 8-K Item 4.02, and Form 25 filings to test forward returns, delisting probability, and default risk.

Securities litigators

Plaintiff and defense counsel use the narrative to test prior guidance against admissions about anticipated operating results, and to identify 10b-5 candidates tied to restatements or material weakness disclosures. The signer name and period-of-report anchor the disclosure to specific officers and reporting cycles for complaint drafting and discovery scoping.

SEC reporting counsel and compliance officers

In-house securities counsel and outside disclosure counsel benchmark peer Rule 12b-25 narratives when their own client is heading toward a late filing. They mine wording conventions for delay explanations, going-concern references, and the level of Part IV detail to draft the client's own notification and disclosure-committee memos.

Audit firm risk and quality groups

Risk partners and quality teams monitor late-filer populations for client-acceptance and partner-rotation decisions, focusing on auditor mentions in the narrative, references to scope limitations or auditor change, and clustering by industry.

Exchange listing surveillance

Listing qualifications staff align NTN 10K events with deficiency-notice timelines and 180-day cure periods using CIK and the original due date, supporting deficiency letters, compliance-plan review, and suspension decisions.

D&O underwriters

Directors and officers liability underwriters screen new and renewal accounts against NTN 10K history. Narrative references to accounting investigation or restatement, combined with recurrence on a CIK and anticipated swings in results, drive pricing, retention, and exclusion endorsements.

Academic researchers

Researchers in accounting, finance, and law use the dataset as a population frame for audit-failure, going-concern, restatement, and delisting studies. The consistent annual cohort of doubly-late filers supports survival analysis and event studies.

Financial data engineers and RAG developers

Engineers at financial data providers and teams building retrieval-augmented systems over SEC content ingest CIK, period-of-report, signer name, and the parsed narrative to flag reporting status alongside the underlying 10-K when it eventually arrives, improving search relevance for distress queries.

Synthesis

The dataset is small but disproportionately useful to credit, distressed, and short-side analysts; forensic accountants and quants converting delay language into risk scores; lawyers and reporting counsel drafting or litigating around the disclosures; and underwriters, exchanges, auditors, and academics managing or studying exposure to chronically late filers. Each reads a different field of the same short record (CIK, period-of-report, Part III narrative, Part IV anticipated changes, signer) but shares an interest in the moment an issuer admits, on the record, that it could not even file its late-filing notice on time.

Specific Use Cases

Form NTN 10K records are short procedural notices, but each one concentrates several operational signals — registrant identity, fiscal period missed, the Part III delay narrative, the Part IV anticipated-change flag, and a signed officer attestation. The dataset supports a handful of distinct workflows built on those fields.

  • Building a "double late" annual-report watchlist. Iterate the records by entities[].cik and periodOfReport to assemble a longitudinal table of issuers that have missed both the 10-K deadline and the Rule 12b-25 notification window. Counting recurrences per CIK and computing the gap between filedAt and the original 10-K due date produces a severity-ranked feed of chronically delinquent filers for credit, distressed-debt, and short-side desks.

  • Reason-for-delay classification from Part III narratives. Extract the free-text Part III block from the SGML-wrapped .txt body and classify each record into categories such as audit incomplete, auditor resignation or change, restatement, going-concern, internal-control weakness, M&A pending, or bankruptcy. The resulting labels feed restatement-prediction models, forensic-accounting risk scores, and event studies that need a structured cause field where the form provides only prose.

  • Quantifying anticipated earnings swings. Where Part IV indicates a significant change in results of operations is expected, parse the inline explanation or accompanying exhibit for direction and magnitude. Joined to periodOfReport and the eventual 10-K, this yields a pre-announcement dataset for event-driven equity research, guidance-versus-admission comparisons in 10b-5 litigation, and D&O underwriting reviews.

  • Linking NTN 10K events to downstream filings. Use accessionNo, cik, and periodOfReport as keys to stitch each notification to the eventual late 10-K, any 8-K Item 4.02 non-reliance disclosure, NT 10-K predecessors, and subsequent Form 15 deregistration or Form 25 delisting. The resulting sequence supports survival analysis of delinquent filers and exchange listing-surveillance timelines tied to 180-day cure periods.

  • Peer-language benchmarking for disclosure counsel. Securities counsel preparing a client's own Rule 12b-25 notice query the Part III corpus by entities[].sic and fiscal year to retrieve comparable delay explanations — wording for incomplete audits, scope limitations, restatement reviews, or pending transactions — and use the retrieved passages as drafting precedent for the client's notification and disclosure-committee memos.

  • Officer and auditor attribution. Pull the signature block (signer name, title, date) from the form body together with any auditor name appearing in the narrative or accompanying Part II(c) accountant's statement. Aggregating by signer and by audit firm supports D&O underwriting screens, audit-firm risk-partner reviews, and litigation discovery scoping that needs to anchor admissions to specific officers and reporting cycles.

Dataset Access

The Form NTN 10K Files Dataset is available through a JSON index endpoint for metadata discovery, a single archive download for the full corpus, and per-container ZIP downloads for incremental access. Filings cover February 1994 to present and are packaged as year-month ZIP containers holding TXT, JSON, and HTML files.

Dataset Index JSON API: https://api.sec-api.io/datasets/form-ntn-10k-files.json

This endpoint returns dataset-level metadata (name, description, last updated timestamp, earliest sample date, total records, total size, form types covered, container format, included file types), the download URL for the entire dataset, and the full list of container files with their individual size, record count, updated timestamp, and download URL. Use it to monitor which year-month containers changed in the most recent refresh and to decide which containers to download on a given day. This endpoint does not require an API key.

Example response:

Example
1 {
2 "datasetId": "1f13365b-9ae0-69ca-89cb-b0310c2156bd",
3 "datasetDownloadUrl": "https://api.sec-api.io/datasets/form-ntn-10k-files.zip",
4 "name": "Form NTN 10K Files Dataset",
5 "updatedAt": "2026-05-18T02:51:19.000Z",
6 "earliestSampleDate": "1994-02-01",
7 "totalRecords": 453,
8 "totalSize": 1476489,
9 "formTypes": ["NTN 10K"],
10 "containerFormat": "ZIP",
11 "fileTypes": ["TXT", "JSON", "HTML"],
12 "containers": [
13 {
14 "downloadUrl": "https://api.sec-api.io/datasets/form-ntn-10k-files/2026/2026-03.zip",
15 "key": "2026/2026-03.zip",
16 "size": 18432,
17 "records": 2,
18 "updatedAt": "2026-03-21T02:51:19.000Z"
19 }
20 ]
21 }

Download Entire Dataset: https://api.sec-api.io/datasets/form-ntn-10k-files.zip?token=YOUR_API_KEY

Downloads the complete dataset as a single ZIP archive containing all year-month containers. This endpoint requires an API key.

Download Single Container: https://api.sec-api.io/datasets/form-ntn-10k-files/2026/2026-03.zip?token=YOUR_API_KEY

Downloads one year-month ZIP container instead of the full dataset. Each container holds the per-accession metadata JSON files alongside the original EDGAR TXT and HTML submission documents for that month. This endpoint requires an API key.

Frequently Asked Questions

What form does this dataset cover?

The dataset covers EDGAR submissions classified as Form NTN 10K, which wrap an instance of Form 12b-25, "Notification of Late Filing," prescribed by Rule 12b-25 under the Securities Exchange Act of 1934. The NTN 10K scope isolates submissions in which the "Form 10-K and Form 10-KSB" box on Form 12b-25 is checked and which EDGAR classified under the NTN 10K form type.

What does one record in this dataset represent?

One record corresponds to a single EDGAR submission of Form NTN 10K filed by one Exchange Act reporting registrant for one missed annual-report period. The record is materialized as an accession-numbered folder containing a structured metadata.json descriptor plus the original Form 12b-25 submission documents (a SGML-wrapped .txt body and, in some records, an HTML rendition or accountant's statement exhibit).

How does NTN 10K differ from NT 10-K?

NT 10-K and NTN 10K wrap the same underlying Form 12b-25 with identical content fields; the difference is timing. NT 10-K is filed on or before one business day after the 10-K due date and grants an automatic 15-calendar-day extension, while NTN 10K is the same notice filed after that one-business-day window has closed, conferring no extension and recording a second compliance miss on top of the late 10-K.

Who is required to file Form NTN 10K?

The filer is the registrant itself — a domestic operating company subject to Section 13(a) or 15(d) of the Exchange Act that missed both its Form 10-K deadline and the one-business-day Rule 12b-25 notification window. Filers span all filer-status tiers (large accelerated, accelerated, non-accelerated, and smaller reporting companies). Foreign private issuers, Canadian MJDS filers, registered investment companies, and asset-backed issuers do not appear because they do not file Form 10-K.

What time period does the dataset cover?

The dataset includes all Form NTN 10K filings submitted to EDGAR from February 1994 to present, spanning both the pre-2002 uniform 90-day 10-K deadline regime and the post-Sarbanes-Oxley tiered deadlines (60/75/90 days) introduced for fiscal years ending on or after December 15, 2003.

What file formats are included in each record?

Each accession folder contains a metadata.json descriptor and one or more submission documents. The submission documents are typically a single SGML-wrapped .txt file containing the Form 12b-25 body, occasionally accompanied by an HTML rendition or an attached accountant's statement exhibit. Image attachments referenced in the original EDGAR submission are not mirrored into the dataset copy.

How are records packaged and downloaded?

Records are delivered inside ZIP containers organized by calendar year and month. Access options include a JSON index endpoint for metadata discovery, a single archive download for the full corpus, and per-container ZIP downloads at https://api.sec-api.io/datasets/form-ntn-10k-files/<year>/<year>-<month>.zip for incremental access. The full-dataset and per-container downloads require an API key; the JSON index endpoint does not.