Calendar of SEC Filing Deadlines for non-accelerated filers
Annual financial statements and the accompanying 10-K are due 90 days after the end of the fiscal year.
Quarterly financial statements and the accompanying 10-Q are due 45 days after the end of the fiscal quarter.
Regulation 12b-25 allows a penalty-free extension of these deadlines. Issuers are required to file Form 12b-25 via the EDGAR system within 24 hours after the original filing deadline.
For annual 10-K reports, an additional 15 days is available via extension.
For quarterly 10-Q reports, an additional 5 days is available via extension.
If this (or any) SEC due date falls on a weekend or holiday, then the due date becomes the next day that the SEC is open for business. (Section 240.0-3)