Filings a company makes when something has gone wrong, or is about to: a missed reporting deadline (NT 10-K/Q), a delisting from its exchange (Form 25), a deregistration that ends SEC reporting altogether (Form 15), or an insider's notice of intent to sell restricted stock (Form 144). Any one can be routine — Form 144s are filed constantly, and a late filing is sometimes just a late filing — so what is worth reading here is the pattern and the timing.
(Amended in Release No. 34-26589(Paragraph 72, 435) effective April 12, 1989, 54 F.R. 10306.) Management requires additional time to prepare the Report in order to incorporate information resulting...
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