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Form 10-KT
What is it: Form 10-KT is filed when a company changes fiscal year end. It includes a comprehensive report of the company's current business, management, and financial conditions. Once the transition is completed, the company returns to standard 10-K report. The company should also file Form 11-KT to report employee stock purchase, savings, and similar plans when 10-KT is filed. If there is also change in quarter end, Form 10-QT is filed at the same time.
Filing Time:
Related Form(s):
Form 10-K
Form 10-QT
Form 11-KT
Form NT 10-K: Notice that a company is unable to file 10-K, 10-KSB, or 10-KT on time. The corresponding forms must be filed within 15 days after submission of NT 10-K.
Tips: A company may change quarter/fiscal year end due to various reasons including: avoid major holiday, avoid busy season of external auditors, merge or acquisition, to be consistent with industry peers, to coincide with the tax year of investors.