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Red Flags

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.

Late filings · 2
Notable Late filing notice — 10-Q November 15, 2021

In connection with the preparation of its financial statements for the quarter ended September 30, 2021 (the “Form 10-Q”), HealthCor Catalio Acquisition Corp. (the “Company”) identified certain err...

Notable Late filing notice — 10-Q August 17, 2021

The quarterly report on Form 10-Q for the quarter ended June 30, 2021 (the “Form 10-Q”) of HealthCor Catalio Acquisition Corp. (the “Company”) could not be filed within the prescribed time period d...

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