Kirkland Alert

2025 SEC Filing Deadlines and Staleness Dates for Public Companies

The Annual and Quarterly Report SEC Filing Deadlines for 2025 are:


Periodic Report Large Accelerated Filers Accelerated
Filers
Non-Accelerated Filers
Form 10-K for Fiscal Year Ended December 31, 2024* March 3, 2025 March 17, 2025 March 31, 2025
Form 10-Q for Fiscal Quarter Ended March 31, 2025 May 12, 2025 May 12, 2025 May 15, 2025

Form 10-Q for Fiscal Quarter Ended June 30, 2025

August 11, 2025 August 11, 2025 August 14, 2025
Form 10-Q for Fiscal Quarter Ended September 30, 2025 November 10, 2025 November 10, 2025 November 14, 2025

* Definitive Proxy Statement (DEF 14A): If the Form 10-K incorporates Part III information by reference to the proxy statement, either the proxy statement must be filed by April 30, 2025 (120 days after the fiscal year end), or the Form 10-K must be amended by that date to add the Part III information.

The SEC Financial Statement Staleness Dates for 2025 are:

(December 31 FYE Companies)

  Large Accelerated Filers Accelerated
Filers
Non-Accelerated Filers
Q1 2025 Financials August 7, 2025 August 7, 2025 August 12, 2025
Q2 2025 Financials November 6, 2025 November 6, 2025 November 12, 2025
Q3 2025 Financials              March 2, 2026 March 16, 2026 March 31, 2026
FYE 2025 Financials Standalone May 11, 2026 May 11, 2026 May 14, 2026

The Comfort Staleness Dates for 2025 are:

(December 31 FYE Companies)

Q3 2024 Financials (+ FYE 2023) February 11, 2025
FYE 2024 Financials Standalone May 14, 2025
Q1 2025 Financials  August 12, 2025
Q2 2025 Financials  November 11, 2025
Q3 2025 Financials (+ FYE 2024) February 11, 2026

 

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SEC Filing Deadlines for Large Accelerated Filers

SEC Filing Deadlines for Accelerated Filers

SEC Filing Deadlines for Non-Accelerated Filers

SEC Financial Statement Staleness Dates for Large Accelerated Filers

SEC Financial Statement Staleness Dates for Accelerated Filers

SEC Financial Statement Staleness Dates for Non-Accelerated Filers

Comfort Staleness Dates

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