Form NTN 10Q Files Dataset

The Form NTN 10Q Files dataset is a complete archive of EDGAR submissions classified as form type NTN 10Q — Rule 12b-25 notifications of late filing for a Form 10-Q where the notification itself was transmitted to EDGAR after the rule's one-business-day deadline, causing EDGAR to reclassify the form type from NT 10-Q to NTN 10Q and forfeiting the automatic five-calendar-day extension. Each record corresponds to one accession-numbered submission filed by an Exchange Act reporting registrant that owed a Form 10-Q under Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 and could not file it on time. Records carry the original SEC Form 12b-25 ("Notification of Late Filing") cover-page form, an EDGAR submission wrapper, structured registrant metadata, and any non-image ancillary documents that accompanied the original filing. The dataset is distributed as monthly ZIP containers with TXT, JSON, and HTML file types, and the earliest sample date is February 1, 1994.

Dataset APIs

Dataset Files

What This Dataset Contains

This dataset captures every EDGAR submission tagged NTN 10Q — the procedural status label EDGAR applies when a registrant attempted to file a Rule 12b-25 late-filing notification for a delayed Form 10-Q (or, historically, Form 10-QSB) after the rule's notification window had already closed. The leading "N" of "NTN" denotes that the procedural relief offered by Rule 12b-25(b) — the automatic five-calendar-day filing extension for the underlying periodic report — is unavailable, since the predicate notification was not itself timely. The underlying paper instrument is nevertheless the same SEC Form 12b-25; "NTN 10Q" is a procedural status label, not a different form.

Form 12b-25 is a short, structured cover-page form prescribed by Rule 12b-25 under the Securities Exchange Act of 1934. A registrant uses it to notify the Commission that a periodic or transition report cannot be filed on time, to certify the conditions necessary to obtain the automatic extension, and to provide a narrative explanation for the delay. When the notification is itself untimely, EDGAR retains the same content but tags the submission NTN 10Q — the universe captured by this dataset. The form consists of a header / cover block, four numbered Parts, a signature, and an optional accountant's representation attachment. The dataset preserves both the structured EDGAR submission wrapper around the form and the body of the form itself.

The dataset covers the entire NTN 10Q filer population across EDGAR, beginning with submissions from 1994-02-01 onward. It is delivered as a ZIP container holding monthly sub-archives, with payloads in TXT, JSON, and HTML formats. Image files (GIF, JPG, PNG, TIFF, and similar) from the original EDGAR submissions are excluded.

Content Structure of a Single Record

A single record in this dataset is one complete EDGAR submission classified by the Commission as Form NTN 10Q. In packaging terms, one record corresponds to one accession-numbered folder. The folder is named with the 18-digit, dashless accession number (for example, 000108503701500125) and contains the materials EDGAR retained for that submission, with image files excluded by the dataset.

Each record folder contains two layers of content:

1. A metadata.json file describing the EDGAR submission as a structured object — form type, accession number, filing timestamp, period of report, registrant entities, document inventory, and links back to EDGAR's hosted versions of the filing.
2. One or more submission documents, each enclosed in EDGAR's SGML <DOCUMENT> envelope. The primary document is the Form 12b-25 itself, rendered either as HTML (.htm/.html) or as plain ASCII text (.txt). When present, an accountant's representation under Rule 12b-25(c) appears as an additional document in the same folder under the same envelope conventions.

For Form NTN 10Q, the submission is typically a single primary document; ancillary attachments are the exception rather than the rule. The dataset description allows for "all documents in the original EDGAR submission … except image files," so any non-image text or HTML attachment that accompanied the original filing is retained.

The accession folder

The folder name is the 18-digit dashless accession number assigned by EDGAR at receipt. Inside, document filenames are whatever the registrant or filing agent supplied at submission — there is no canonical naming scheme. Filer-coined names (e.g. kids12b25.txt, wwb12b25.htm, form1225.txt, dnt10q.txt), agent-coined names with internal job identifiers (a2052151znt10-q.txt, de831464-3.txt), and generic placeholders (file001.txt) all occur. The reliable mapping from logical sequence to actual filename is the documentFormatFiles[] array in metadata.json.

metadata.json

metadata.json is a flat JSON object summarizing the submission. The principal fields are:

• formType — fixed string "NTN 10Q" for every record in the dataset.
• accessionNo — the canonical dashed accession number (e.g. "0001085037-01-500125"); the folder name is the same value with the dashes stripped.
• description — a short human label, typically "Form NTN 10Q - Notices of Late Filings of Form 10-Q or 10-QSB".
• filedAt — ISO-8601 timestamp with timezone offset for the moment EDGAR accepted the submission.
• periodOfReport — the calendar quarter-end date of the underlying delayed Form 10-Q (e.g. "2001-03-31"), not the date the notification itself was filed.
• linkToFilingDetails, linkToTxt, linkToHtml — EDGAR URLs to the primary document, the concatenated full-submission text, and the filing index page, respectively.
• linkToXbrl — empty for this form.
• documentFormatFiles[] — array describing each document attachment, with sequence, size (bytes, encoded as a string), documentUrl, description, and type. The first entry is the primary NTN 10Q document; a trailing entry with blank sequence/type and a description of "Complete submission text file" points to the full SGML bundle on EDGAR.
• dataFiles — empty array.
• seriesAndClassesContractsInformation — empty or absent; not applicable to this form.
• id — opaque 32-character hex identifier independent of the accession number.
• entities[] — array of one or more registrant objects, each carrying companyName (with a parenthetical role suffix such as (Filer)), cik, entity-level type (typically "NTN 10Q", occasionally "NT 10-Q" reflecting the original tagging), sic with industry label, stateOfIncorporation, fiscalYearEnd in MMDD format, fileNo, filmNo, act (the Exchange Act section under which the filing is made — typically "34"), irsNo when supplied, and tickers when known.

The EDGAR <DOCUMENT> envelope

The form file is not bare HTML or text — it is enclosed in EDGAR's SGML document envelope, which precedes the rendered form with a small header block:

• <TYPE> — the form type tag, here NTN 10Q.
• <SEQUENCE> — document position within the submission (typically 1 for the form itself).
• <FILENAME> — the original on-disk filename.
• <DESCRIPTION> — a short label such as FORM 12B-25 NOTICE OF LATE FILING QUARTERLY REPORT.
• <TEXT> … </TEXT> — the content payload, either an <HTML>...</HTML> block or an ASCII rendition with <PAGE> markers separating physical pages.

This envelope is part of the dataset's stored content and must be parsed or stripped before extracting the form body. The header tags are not well-formed XML and require lenient parsing.

The Form 12b-25 body

Inside the envelope, the form follows the prescribed Form 12b-25 structure:

• Header / cover block. Identifies the Commission file number, the registrant, and the registrant's CIK; carries a row of checkboxes selecting which periodic report the notification covers — Form 10-K, Form 20-F, Form 11-K, Form 10-Q, Form 10-D, Form N-SAR, Form N-CSR, and (historically) Form 10-QSB. For records in this dataset the 10-Q box (or, for older filings, the 10-QSB box) is checked. The header also captures the period of report, a transition-report indicator, and where applicable the portion of the report being delayed.
• Part I — Registrant Information. Full legal name, any former names by which the issuer was previously known on EDGAR, and the address of the principal executive office.
• Part II — Rules 12b-25(b) and (c). Three lettered representations the registrant must affirm to claim the automatic extension: (a) that the inability to file the periodic report cannot be eliminated without unreasonable effort or expense, (b) that the periodic report (a Form 10-Q here) will be filed within five calendar days, and (c) that any accountant's representation required by Rule 12b-25(c) is attached. Because the notification itself arrived late, the Rule 12b-25(b) extension is forfeited regardless of which boxes are marked.
• Part III — Narrative. Free-form prose explaining why the periodic report could not be filed on time. Typical explanations involve delays in obtaining audit or review work from outside accountants, restatement issues, restructurings, pending acquisitions or divestitures, litigation or regulatory investigations, ERP migrations, key personnel turnover, going-concern questions, or — for smaller issuers — resource constraints.
• Part IV — Other Information. A contact name and telephone number for follow-up; a Yes/No question asking whether all other periodic reports required during the preceding twelve months have been filed; and a Yes/No question asking whether the late report will reflect a significant change in results of operations relative to the corresponding prior period, with a narrative explanation expected when "Yes."
• Signature block. Filer name (the issuer), the signer's printed name and title, and the date of signing. Older ASCII filings render the signature as a typed conformed signature rather than an image.

Optional accountant's statement

When Part II box (c) is checked, Rule 12b-25(c) calls for a statement signed by the registrant's accountants supporting the assertions in the notification. When such a statement was filed, it appears as an additional document in the same accession folder under the same SGML envelope conventions. Image scans of signed letters are excluded from the dataset; if the accountant's statement was submitted only as an image, it will not appear in the record.

Included content

Each record includes:

• The structured metadata.json object summarizing the submission.
• The primary Form 12b-25 document, wrapped in its EDGAR SGML envelope, in either HTML or ASCII text form as originally filed.
• Any non-image ancillary documents from the submission (such as accountant's letters when present), each wrapped in its own SGML envelope.

Excluded or separate content

The dataset excludes image files (GIF, JPG, PNG, TIFF, and similar) that may have appeared in the original EDGAR submission, which on this form type are typically scanned signatures, accountant letterhead artifacts, or imaged Rule 12b-25(c) representations. The full-submission concatenated text bundle that EDGAR exposes at the linkToTxt URL is referenced in the metadata but is not duplicated as a stored file inside the folder; the constituent documents are stored individually instead.

The Form 10-Q whose lateness is the subject of the notification is, by definition, not part of an NTN 10Q submission and is not included; it is a separate filing with its own accession number, made later (or never). Likewise, the timely counterpart Form NT 10-Q (where the same content type is tagged with the procedural extension intact) lives in a different dataset.

Changes in required content over time

Form 12b-25 has been remarkably stable across the dataset's coverage window. The four-Part structure and the substance of the Rule 12b-25(b) and (c) representations have not materially changed. The notable historical adjustments visible in NTN 10Q records are:

• Form 10-QSB obsolescence. Through 2008, smaller reporting issuers used Form 10-QSB and a Form 12b-25 covering a late 10-QSB would check the 10-QSB box. The SEC eliminated the small-business reporting regime (Release No. 33-8876, effective for filings on and after February 4, 2008), after which the 10-QSB box ceased to apply and all delayed quarterly filings used the 10-Q box. Older records may therefore show the 10-QSB box checked, and the EDGAR description typically retains the wording "10-Q or 10-QSB" for the entire dataset.
• Addition of new periodic-report checkboxes. The cover-page checkbox row gradually expanded to include Form N-CSR (added with mutual-fund certification rules in 2003) and Form 10-D (added with Regulation AB in 2005). These are not relevant to a 10-Q late filing but appear on the form face for filings made after their introduction.
• Filer-status and signing conventions. Conformed signature conventions and EDGAR header-tagging refinements changed periodically, but the substantive disclosure obligations under Rule 12b-25 have been stable.

Changes in data format over time

The earliest filings in the dataset (mid-1990s) were submitted as plain ASCII inside the EDGAR <DOCUMENT> envelope, typically laid out with monospaced column alignment and <PAGE> markers separating physical page boundaries. Beginning in the late 1990s and progressively dominant through the 2000s, registrants and filing agents migrated to HTML renditions, again wrapped in the same SGML envelope; the <TYPE>, <SEQUENCE>, <FILENAME>, and <DESCRIPTION> header tags persist regardless of inner format. The file types found in the dataset are TXT, JSON, and HTML, reflecting this two-mode payload tradition plus the JSON metadata layer added by the dataset itself.

Interpretation notes

• NTN versus NT. Records here are the late notifications. The same registrant may have other Form NT 10-Q filings (timely notifications) that live in a separate dataset; the substantive content of the form is identical, but the legal effect is not — the Rule 12b-25(b) automatic five-day extension is unavailable for NTN 10Q.
• Period of report semantics. periodOfReport is the quarter-end date of the underlying Form 10-Q that is delayed, not the date the notification was filed. The lag between periodOfReport and filedAt is therefore meaningful and routinely exceeds the 40- or 45-day quarterly deadline plus the five-day extension window.
• Multiple registrants. The entities[] array can hold more than one filer when several related issuers (for example, co-registrants in a structured-finance arrangement, or a parent and finance subsidiary) submit a joint notification. Each entity carries its own CIK, SIC, file number, and film number.
• Free-form narrative variability. Part III is the principal analytic signal but is unstructured prose with no required vocabulary. Length ranges from one sentence to several pages, and the level of specificity about underlying causes — restatement risk, going-concern issues, accounting investigations, audit committee inquiries, acquisition integration — varies sharply across issuers.
• Part IV "significant change" disclosure. A "Yes" answer to the significant-change question, paired with a nontrivial Part IV narrative, is often the most consequential portion of the document, sometimes containing preliminary revenue or loss figures and qualitative warnings about results that will appear in the eventual 10-Q.
• SGML envelope handling. Programmatic extraction must first strip the EDGAR <DOCUMENT>/<TEXT> wrapper and then choose a parser based on the inner payload — DOM parsing for HTML, fixed-position text parsing with <PAGE> markers for ASCII. The envelope tags themselves are SGML-style and are not valid XML.
• Filename non-determinism. Because filenames are filer-supplied, code that opens documents by name is brittle; resolve documents through the documentFormatFiles[] sequence ordering and type tags instead.
• Amendments. A late notification can be amended via NT 10-Q/A (or, by analogy, NTN 10Q/A); the amendment carries its own accession number and lives in the corresponding amended-form dataset rather than mixed in here.

Who Files or Publishes This Dataset, and When

The filer is the Exchange Act reporting registrant that owed a Form 10-Q and could not file it on time. The registrant attempted to use the Rule 12b-25 notification mechanism by submitting Form NT 10-Q, but did so after the rule's notification deadline; EDGAR then reclassified the submission to form type NTN 10Q. The filer population is the same set of issuers that file Form 10-Q under Section 13(a) or 15(d) of the Securities Exchange Act of 1934:

• domestic operating companies, business development companies, and other issuers with Exchange Act-registered securities or Section 15(d) public-debt reporting obligations;
• all 10-Q filer status tiers — large accelerated, accelerated, non-accelerated, and smaller reporting companies (status determines the underlying 10-Q due date, not the eligibility to file the notification);
• issuers in transitional reporting periods (changed fiscal year, newly effective registration).

The legal filer is the registrant. Officers who sign — typically the principal financial officer or principal accounting officer — sign in their corporate capacity, not as separate reporting persons.

When the record is created or required

Three clocks govern an NTN 10Q record:

1. Form 10-Q due date. 40 days after quarter-end for large accelerated and accelerated filers; 45 days for non-accelerated and smaller reporting companies (Rules 13a-13 / Rule 15d-13).
2. Rule 12b-25 notification window. A Form NT 10-Q must be filed no later than one business day after the 10-Q due date to qualify for the rule's automatic five-calendar-day extension.
3. Reclassification trigger. When the notification itself is submitted after that one-business-day window, EDGAR auto-reclassifies the submission from NT 10-Q to NTN 10Q. The "N" prefix flags that the threshold timing condition of Rule 12b-25(b)(2) has not been met, so the rule's relief is unavailable.

Reclassification is an EDGAR processing action, not a separate form a registrant elects. The filer attempts to file NT 10-Q; EDGAR records it as NTN 10Q because the receipt timestamp is past the rule's notification window. There is no fixed outer deadline for an NTN 10Q submission, because by definition the cure period has already lapsed; registrants still file to put the reasons for the late report on the public record.

To qualify for relief in the first place, Rule 12b-25(b) requires the notification to (i) be filed within one business day of the 10-Q due date, (ii) state in reasonable detail why the report cannot be timely filed, (iii) disclose any anticipated significant change in results of operations from the prior comparable period, and (iv) be signed on behalf of the registrant. Failing the first condition is what produces an NTN 10Q.

Important distinctions

• NT 10-Q vs NTN 10Q. Same form, same content fields. NT 10-Q is a timely notification that purchases the five-day extension; NTN 10Q is the same notification filed late, with the extension forfeited and the underlying 10-Q delinquent from its original due date.
• NTN 10Q vs NTN 10K. Rule 12b-25(a) also covers annual reports, but the automatic extension for 10-K is up to fifteen calendar days. Late annual-report notifications appear under NT 10-K / NTN 10K, a separate form code and separate dataset.
• Filer vs signer. The registrant is the filer. Officer signatures bind the issuer, not the individual.
• Notification vs underlying report. An NTN 10Q does not satisfy the Section 13(a)/15(d) reporting obligation. The registrant still owes the actual Form 10-Q, and in the NTN posture the notification does not even buy additional time.
• Amendments. A late-filed amendment to a 12b-25 notification would similarly be reclassified to NTN 10Q/A; amendments are uncommon in this population.
• Outside this dataset. Foreign private issuers (Forms 20-F / 6-K), registered investment companys (N-CSR, N-CEN, N-PORT), and asset-backed issuers (Form 10-D) do not file Form 10-Q. Their late-filing notifications are tracked under the corresponding NT and NTN form-type codes, not NTN 10Q.

How This Dataset Differs From Similar Datasets or Filings

Form NTN 10Q occupies a narrow procedural corner: Rule 12b-25 late-filing notifications for quarterly reports where the notification itself missed the deadline that would have conferred an automatic extension. The most useful comparison targets are the on-time sibling notification, the parallel notifications for other periodic reports, the underlying 10-Q and its amendments, and the 8-K items that often accompany delayed quarterly filings.

NT 10-Q (the on-time sibling)

NT 10-Q is the canonical Rule 12b-25 notification for a delayed 10-Q. Form structure, layout, and narrative fields are identical to NTN 10Q: registrant identity, period covered, reason for delay, and any anticipated material change in results. The distinction is purely procedural. NT 10-Q is filed within Rule 12b-25(a)'s window and grants an automatic five-calendar-day extension; NTN 10Q is what EDGAR labels an NT 10-Q that arrived too late, and confers no extension. The NTN 10Q population is therefore an order of magnitude smaller than the NT 10-Q population over comparable windows. For complete coverage of delayed quarterly reporting, this dataset must be paired with NT 10-Q.

NTN 10K (the annual-report analog)

NTN 10K is the same procedural defect applied to annual reports. Form content is nearly identical, but the underlying 10-K carries a fifteen-calendar-day extension window (versus five for the 10-Q) and typically more consequential delay reasons: auditor disagreements, restatements, ICFR weaknesses. NTN 10K volumes tend to be lower because annual deadlines are anticipated further in advance. Treat NTN 10K and NTN 10Q as parallel datasets across reporting cadences, not substitutes.

NT 20-F, NT 10-D, NT N-MFP, NT NCSR and their NTN variants

Sibling Rule 12b-25 notifications for other periodic reports:

• NT 20-F — foreign private issuer annual reports
• NT 10-D — asset-backed issuer distribution reports
• NT N-MFP — money market fund monthly portfolio reports
• NT NCSR — registered investment company shareholder reports

Each has an NTN variant when the notification itself is late. They share the Rule 12b-25 framework but differ in filer population, reporting cadence, and the legal regime governing the underlying report. Together with NTN 10Q and NTN 10K they form the full late-notification landscape; individually they are not interchangeable.

10-Q (the underlying report)

The 10-Q is the report NTN 10Q describes as missing. The two are not comparable in content scope: a 10-Q contains financial statements, MD&A, and full XBRL disclosure, while NTN 10Q contains only a narrative explanation of the delay and a high-level indication of expected material changes. Researchers analyzing the financials of an NTN 10Q filer must retrieve the eventual 10-Q (or 10-Q/A) separately. NTN 10Q is meta-disclosure about a missing filing, not a financial dataset.

10-Q/A (amendments to a filed 10-Q)

A 10-Q/A revises a 10-Q that was already filed. NTN 10Q applies when no 10-Q has been filed at all. Both signal irregularity in quarterly reporting, but they sit at opposite points in the filing lifecycle: 10-Q/A corrects existing content, NTN 10Q explains absent content.

8-K Item 4.02 and related current reports

Item 4.02 ("Non-Reliance on Previously Issued Financial Statements") commonly accompanies late-filing notifications when the delay stems from a restatement determination. Other 8-K items frequently appear alongside delayed 10-Qs to convey preliminary results, audit committee findings, or deregistration risk. The 8-K is event-driven and substantive; NTN 10Q is procedural and narrow. Pair them when the cause of delay matters: 8-K typically carries the substantive explanation that NTN 10Q only summarizes.

Boundary summary

NTN 10Q is defined by three simultaneous constraints: it is a notification (not a periodic report), quarterly-scoped (not annual or fund-specific), and non-conforming under Rule 12b-25 (filed too late to confer the automatic extension). Drop any one constraint and you arrive at a different neighbor:

• Drop non-conforming → NT 10-Q
• Drop quarterly scope → NTN 10K, NT 20-F, NT 10-D, NT N-MFP, NT NCSR
• Drop notification character → 10-Q or 10-Q/A

The dataset is therefore a procedurally defined slice, most useful when combined with NT 10-Q for full late-quarterly coverage, with the eventual 10-Q or 10-Q/A for underlying financials, and with contemporaneous 8-K filings for substantive context behind material delays.

Who Uses This Dataset

NTN 10Q filings flag issuers that not only missed a 10-Q deadline but also missed the Rule 12b-25 notification window, forfeiting the five-business-day extension. The population is small and the signal is unambiguous, so the users are professionals who treat filing delinquency as a discrete event tied to accounting trouble, distress, or compliance failure. The fields that drive their work are registrant identity (name, CIK), the quarterly period at issue, the narrative explanation, and any anticipated material change in operating results.

Short sellers and equity research analysts

Used as a leading indicator of restatements, auditor disputes, ICFR breakdowns, and revenue-recognition problems. Analysts read the explanation paragraph for language about non-reliance, valuation allowances, going-concern work, or impairment review, then link each filing to subsequent 8-K Item 4.02 disclosures and amended 10-Qs. Output: short-thesis watchlists and event-timed entry signals.

Credit and distressed-debt analysts

Fixed-income research and workout desks scan the dataset for issuers whose reporting machinery has broken down, since NTN 10Q events frequently precede covenant breaches, going-concern qualifications, and Chapter 11. They focus on the explanation paragraph for liquidity-stress and lender-negotiation language and on the anticipated-results section for early EBITDA deterioration. Output: distressed-name screens, early-warning model inputs, and pricing on covenant-sensitive bonds and loans.

Forensic accountants and audit-quality researchers

Treat the corpus as a curated sample of issuers with elevated probability of material weakness, restatement, or auditor-client friction. They mine the explanation text for recurring failure modes (delayed audit committee review, unresolved technical accounting questions, ERP migrations, subsidiary consolidation, auditor resignations) and join each accession to eventual restated filings and auditor-change 8-Ks. Output: case studies and expert-witness exhibits.

Securities litigators and disclosure counsel

Plaintiffs' counsel use the registrant and period fields to source Section 10(b) and Section 11 candidates that pair late filings with non-reliance announcements and stock drops. Defense and corporate disclosure counsel benchmark explanation language across peer registrants and track loss of Form S-3 eligibility, Rule 144 current-information status, Form S-8 eligibility, and WKSI status driven by the delinquency. Output: complaint screens and disclosure-strategy memos.

Compliance and issuer-services teams

In-house securities-reporting groups, transfer agents, broker-dealer compliance, and market-maker compliance desks use NTN 10Q events to flag issuers that have fallen out of Rule 144(c) current public information or affect Rule 15c2-11 quoting obligations. Output: issuer-status flags in trading and clearing systems, restricted-resale exception lists, and prioritized issuer outreach.

Governance and stewardship researchers

Repeated NTN 10Q events feed director-accountability and audit-committee effectiveness reviews. A pattern of delinquency informs vote recommendations on audit committee chairs and auditor ratification. Output: issuer-level governance scorecards and engagement priority lists.

Accounting and finance academics

The narrow definition (notifications filed late) yields a cleaner treatment sample than the broader NT 10-Q universe. Researchers use it for event studies on market reaction, hazard models of restatement and delisting, and cross-sectional analyses of reporting timeliness and ICFR quality. Output: working papers and dissertations on accounting quality.

Financial data engineering teams

Product teams ingest the corpus into event-driven feeds and issuer-status APIs to emit delinquency alerts, S-3 ineligibility windows, and reporting-cadence anomalies. The compact, standardized metadata supports entity resolution against CIK and ticker masters and joins with NT 10-Q, 10-Q, 10-Q/A, and 8-K Item 4.01 and 4.02. Output: alerting services, terminal overlays, and training corpora for distress-language classifiers.

LLM and RAG teams

Use the explanation narratives as labeled examples of distress, restatement, and internal-control language. Because each filing isolates a specific delay reason, the corpus is useful for fine-tuning classifiers that score longer disclosures for accounting trouble and for evaluating retrieval pipelines on a self-contained, high-stakes universe.

Across equity, credit, forensic, legal, compliance, governance, academic, and data-engineering users, value comes from the same four fields: registrant identity, the quarterly period missed, the issuer's narrative explanation, and any anticipated change in operating results.

Specific Use Cases

The Form NTN 10Q dataset isolates procedurally defective late-filing notifications for quarterly reports. Practical use cases lean on four fields in particular: registrant identity (CIK, ticker, SIC), the periodOfReport quarter-end, the Part III narrative, and the Part IV "significant change" disclosure.

Restatement and non-reliance early-warning lists

Pull every NTN 10Q filed in a rolling window, extract the Part III narrative from the SGML-wrapped primary document, and run a keyword classifier for non-reliance, valuation allowance, ICFR remediation, and auditor-review language. Join each accession to the same registrant's subsequent 8-K Item 4.02 and Form 10-Q/A filings to score lead-time. Output: a ranked watchlist of issuers with elevated restatement probability over the next two quarters.

Rule 144(c) and Form S-3 eligibility flags for compliance systems

For each record, combine entities[].cik, periodOfReport, and filedAt to build issuer-status flags showing when a registrant fell out of "current public information" status under Rule 144(c) and lost Form S-3 short-form eligibility. Feed the resulting per-CIK delinquency intervals into transfer-agent restricted-resale workflows, market-maker Rule 15c2-11 quoting checks, and broker-dealer compliance dashboards.

Preliminary-results extraction from Part IV

Where Part IV answers "Yes" to the significant-change question, parse the accompanying narrative for preliminary revenue, loss, impairment, or EBITDA figures disclosed before the eventual 10-Q. Cross-reference with consensus estimates around filedAt to feed event-driven trading signals and credit early-warning models for covenant-sensitive bonds and loans.

Distress-language fine-tuning corpus

Use the Part III narratives as labeled training data for classifiers that score longer disclosures (10-K risk factors, MD&A, going-concern footnotes) for accounting and liquidity stress. The dataset's narrow definition yields a cleaner positive-class sample than the broader NT 10-Q universe, and the variability in narrative length and specificity supports robustness testing of RAG retrieval pipelines.

Audit-committee and director accountability scorecards

Aggregate NTN 10Q events by CIK across the dataset's coverage window to identify issuers with repeat procedural delinquency. Join to DEF 14A director rosters and auditor-engagement records to build audit committee chair and auditor-ratification vote recommendations, and to prioritize stewardship engagement targets.

Event-study treatment samples for accounting research

Use the dataset as a treatment cohort for hazard models of restatement, delisting, and Chapter 11, and for short-window event studies around filedAt. The procedural defect (notification itself untimely) provides a sharper treatment definition than NT 10-Q, and the joint-filing structure in entities[] supports parent/subsidiary cohort construction in structured-finance and holding-company contexts.

Dataset Access

The Form NTN 10Q Files dataset is accessible through three endpoints: a metadata index, a full archive download, and per-container downloads. Filings are organized into monthly ZIP containers covering the period from 1994-02-01 onward, with each container holding the original filing files (TXT, JSON, HTML) for that month.

Dataset Index JSON API: https://api.sec-api.io/datasets/form-ntn-10q-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, and file types) along with the full list of monthly container files. Each container entry includes its size, record count, last updated timestamp, and direct download URL. Poll this endpoint to detect which monthly containers were refreshed in the most recent run and decide which ones to re-download. This endpoint does not require an API key.

Example response:

          1
          {
        

          2
            "datasetId": "1f13365b-9ae0-69ba-adbb-621f128713f9",
        

          3
            "datasetDownloadUrl": "https://api.sec-api.io/datasets/form-ntn-10q-files.zip",
        

          4
            "name": "Form NTN 10Q Files Dataset",
        

          5
            "description": "Form NTN 10Q filings are notifications of late filing under Rule 12b-25 of the Securities Exchange Act of 1934 that were reclassified by EDGAR because the notification itself was not submitted by the required deadline.",
        

          6
            "updatedAt": "2026-04-15T12:15:24.236Z",
        

          7
            "earliestSampleDate": "1994-02-01",
        

          8
            "totalRecords": 571,
        

          9
            "totalSize": 1846346,
        

          10
            "formTypes": ["NTN 10Q"],
        

          11
            "containerFormat": "ZIP",
        

          12
            "fileTypes": ["TXT", "JSON", "HTML"],
        

          13
            "containers": [
        

          14
              {
        

          15
                "downloadUrl": "https://api.sec-api.io/datasets/form-ntn-10q-files/2026/2026-03.zip",
        

          16
                "key": "2026/2026-03.zip",
        

          17
                "size": 18234,
        

          18
                "records": 3,
        

          19
                "updatedAt": "2026-04-15T12:15:24.236Z"
        

          20
              }
        

          21
            ]
        

          22
          }
        

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

Downloads the complete dataset as a single ZIP archive containing every monthly container. Use this for one-shot bulk loads or initial backfills. This endpoint requires an API key.

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

Downloads one monthly container ZIP, which is useful for incremental updates after the initial backfill or when only a specific month is needed. This endpoint requires an API key.

Frequently Asked Questions

What form does this dataset cover?

The dataset covers EDGAR submissions tagged with form type NTN 10Q — Rule 12b-25 notifications of late filing for a Form 10-Q (or, historically, Form 10-QSB) where the notification itself was filed after the rule's one-business-day deadline. The underlying paper instrument is SEC Form 12b-25, "Notification of Late Filing"; "NTN 10Q" is a procedural status label EDGAR applies when the predicate notification was not itself timely.

What does one record in this dataset represent?

One record represents one complete EDGAR submission classified as NTN 10Q, packaged as an accession-numbered folder named with the 18-digit dashless accession number. The folder contains a metadata.json describing the submission and one or more documents wrapped in EDGAR's SGML <DOCUMENT> envelope — the primary Form 12b-25 document and, when present, an accountant's representation under Rule 12b-25(c). Image files from the original submission are excluded.

Who is required to file the underlying Form 12b-25?

The filer is the Exchange Act reporting registrant that owed a Form 10-Q under Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and could not file it on time. The filer population spans domestic operating companies, business development companies, and other Exchange Act registrants across all 10-Q filer status tiers (large accelerated, accelerated, non-accelerated, and smaller reporting companies). Officer signatures bind the issuer in its corporate capacity.

What triggers the reclassification from NT 10-Q to NTN 10Q?

A Form NT 10-Q must be filed no later than one business day after the underlying 10-Q due date to qualify for Rule 12b-25's automatic five-calendar-day extension. When EDGAR receives the notification after that one-business-day window, it auto-reclassifies the form type from NT 10-Q to NTN 10Q, signaling that the threshold timing condition of Rule 12b-25(b)(2) has not been met and the rule's relief is unavailable.

How does this dataset differ from NT 10-Q?

NT 10-Q is the canonical, on-time Rule 12b-25 notification for a delayed 10-Q; it confers the automatic five-calendar-day extension. NTN 10Q has identical form structure and narrative fields but is what EDGAR labels an NT 10-Q that arrived too late, and confers no extension. For complete coverage of delayed quarterly reporting, NTN 10Q must be paired with NT 10-Q.

What time period does the dataset cover, and in what file format is it distributed?

The earliest sample date is February 1, 1994, and the dataset is delivered as a ZIP archive of monthly ZIP containers. File types inside the containers are TXT, JSON, and HTML — reflecting the JSON metadata layer plus the two-mode (ASCII or HTML) Form 12b-25 payload tradition wrapped in EDGAR's SGML envelope.

How is the dataset accessed?

Access is provided through three endpoints: a public dataset index JSON API at https://api.sec-api.io/datasets/form-ntn-10q-files.json (no API key required), a full-archive download at https://api.sec-api.io/datasets/form-ntn-10q-files.zip?token=YOUR_API_KEY, and per-month container downloads such as https://api.sec-api.io/datasets/form-ntn-10q-files/2026/2026-03.zip?token=YOUR_API_KEY. Polling the index JSON identifies which monthly containers were refreshed most recently for incremental updates.