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Form 10-QT

What is it: Filed when a company changes quarter end. It reports the financial data of the period that is not covered by Form 10-Q or Form 10-K. As change in quarter end will inevitably cause change in fiscal year end, Form 10-KT is also filed at the same time.

Filing Time:

Related Form(s):
Form 10-KT

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.