🚨 SEC Form NT Late Filing Tracker — Forensic Early-Warning Signal

When a public company can't file its 10-K, 10-Q, 20-F, or 15-F on time, SEC Rule 12b-25 forces it to file a Form NT explaining why — and that filing is one of the most reliable forensic early-warnings in U.S. equities, preceding a disproportionate share of restatements, going-concern flags, auditor resignations, and delistings. This actor pulls every NT off EDGAR with the part that matters baked in: the registrant's own reason-for-delay text, the Rule 12b-25 expected-filing date, and — the real edge — whether the company ever actually filed the late report or is still delinquent. Audit Analytics charges thousands for this; here it's pay-per-filing.

One run gives you the full NT stream across every NT form type (NT 10-K + NT 10-Q + NT 20-F + NT 15-F), with the subsequent-filing status baked in: did the registrant actually deliver the late 10-K/Q after the NT, or are they still late? That binary is the entire forensic edge.

What you get

• Every NT filing on EDGAR in a customisable look-back window (default 90 days, max 365)
• Form type breakdown — NT 10-K (annual), NT 10-Q (quarterly), NT 20-F (foreign annual), NT 15-F (foreign deregistration)
• Reason for delay — the registrant's own Part III narrative text, extracted verbatim from the filing's primary HTML (typically 200-1,500 chars: auditor delays, going-concern disclosures, restatement language, management transitions)
• Expected filing date — auto-computed under Rule 12b-25(b): NT-filing date + 15 days for 10-K/20-F/15-F, +5 days for 10-Q
• Subsequent 10-K/Q delivery status — boolean + actual filing date, looked up from the SEC data.sec.gov/submissions API and matched on reportDate within ±120 days of the NT period. The registrants who never file the underlying report are the forensic alpha.
• Company identity — name, CIK, ticker (when assigned), exchange, SIC code, business state, incorporation state
• Shares-outstanding proxy for downstream market-cap filtering, sourced from SEC XBRL (CommonStockSharesOutstanding)
• Source URLs — primary_doc HTML link + filing-index folder URL, on every row

Direct from SEC EDGAR. No editorial layer, no "top picks" curation, no paywalled commercial-data dependency.

🎯 Use cases

• Short-seller research — late filings are the canonical pre-restatement signal. Pull all small-cap NT 10-Ks weekly and build a "no subsequent filing 30+ days later" delinquency watchlist.
• Forensic accountant — every NT 10-K + subsequent 10-K/A combination is a candidate restatement event. Cross-reference with auditor changes (Form 8-K Item 4.01) for a clean fraud-risk signal.
• SEC enforcement counsel — late filings precede a non-trivial share of enforcement actions; track the late-filer → enforcement-target funnel.
• Corp gov advisor / D&O insurer — disclosure timing is a board-level governance risk; late filings are a leading indicator for underwriters.
• Activist investor / event-driven hedge fund — NT filings often signal management distress, M&A optionality, or a forced strategic review.

🚀 How to use

Sample input

{
  "form_type": "all",
  "days_back": 90,
  "min_market_cap": 0,
  "subsequent_filing_status": "not_filed",
  "max_filings": 100
}

That input returns every late-filer in the window that has NOT yet submitted the underlying report — the high-yield forensic watchlist.

Sample output (one row)

{
  "form_type": "NT 10-K",
  "company": "UPAY",
  "cik": "1677897",
  "ticker": "UPYY",
  "exchange": "OTC",
  "sic": "7372",
  "sic_description": "Services-Prepackaged Software",
  "biz_state": "TX",
  "inc_state": "NV",
  "biz_location": "Dallas, TX",
  "file_number": "000-55747",
  "accession_number": "0001575872-26-000374",
  "NT_filed_date": "2026-05-29",
  "expected_filing_date": "2026-06-13",
  "period_ending": "2026-02-28",
  "reason_for_delay": "The Registrant is unable to file, without reasonable effort and expense, its Form 10-K because the Registrant's auditor has not completed their review of the Registrant's financial statements and the 10-K Report.",
  "expected_to_file_within_X_days": 15,
  "subsequent_10K_or_Q_filed": false,
  "subsequent_filing_form": null,
  "subsequent_filing_date": null,
  "shares_outstanding": 17495211,
  "shares_outstanding_as_of": "2025-11-30",
  "market_cap_proxy_basis": "shares_outstanding",
  "filing_url": "https://www.sec.gov/Archives/edgar/data/1677897/000157587226000374/upyy031_nt10k.htm",
  "filing_index_url": "https://www.sec.gov/Archives/edgar/data/1677897/000157587226000374/",
  "source": "SEC EDGAR — efts.sec.gov + data.sec.gov submissions"
}

Python (apify-client)

from apify_client import ApifyClient

client = ApifyClient("YOUR_APIFY_TOKEN")
run = client.actor("nexgendata/sec-form-nt-late-filing-tracker").call(
    run_input={
        "form_type": "NT 10-K",
        "days_back": 180,
        "subsequent_filing_status": "not_filed",
        "max_filings": 200,
    }
)
for row in client.dataset(run["defaultDatasetId"]).iterate_items():
    print(row["company"], row["ticker"], row["NT_filed_date"], row["reason_for_delay"])

cURL

curl "https://api.apify.com/v2/acts/nexgendata~sec-form-nt-late-filing-tracker/run-sync-get-dataset-items?token=YOUR_APIFY_TOKEN" \
  -H "Content-Type: application/json" \
  -d '{"form_type":"NT 10-Q","days_back":60,"max_filings":50}'

⚖️ Legal & data-source notes

• Public records only. Form NT (Form 12b-25) is filed under SEC Rule 12b-25 and explicitly published for programmatic access via EDGAR, as are the data.sec.gov submissions API and the XBRL companyconcept endpoint.
• Polite SEC client. A compliant User-Agent on every request per SEC fair-access policy, ~6 req/sec throttle (under EDGAR's 10/s cap), with 3-retry × 12s backoff on transient EDGAR 5xx.
• Subsequent-filing detection caveats. Matching uses the SEC submissions feed's reportDate within ±120 days of the NT period. If the SEC submissions feed lags by 1-2 days, a freshly-filed 10-K may briefly read subsequent_10K_or_Q_filed: false — re-run the next day.
• Market-cap proxy. SEC EDGAR does not publish market cap; this actor surfaces shares_outstanding from XBRL as the proxy basis. Strict market-cap thresholding requires joining a downstream price feed, so min_market_cap is informational, not enforced.
• Reason-for-delay extraction. Part III narrative text is pulled from the primary HTML doc. Some older or non-standard filings format Part III differently and return reason_for_delay: null; the filing URL is always preserved for manual review.

❓ FAQ

Q: What is Form NT / Rule 12b-25? A: A mandatory late-filing notice. When a registrant can't file a periodic report on time, Rule 12b-25 requires a Form NT stating why and granting a short automatic extension.

Q: Why is "still not filed" the key signal? A: It separates "the auditor just needed an extra week" from "this company may be hiding something." Registrants who file an NT but never file the underlying report are the canonical forensic red flag.

Q: How is expected_filing_date computed? A: Under Rule 12b-25(b): NT-filing date + 15 days for 10-K/20-F/15-F, +5 days for 10-Q.

Q: Does it cover foreign filers? A: Yes — NT 20-F and NT 15-F use the same input and output schema; their expected-filing window is also 15 days.

Q: Why is market cap a proxy? A: EDGAR has no price data. The actor surfaces shares-outstanding from XBRL; join your own price feed for a true market-cap filter.

Q: How is this different from raw EDGAR full-text search? A: EDGAR FTS returns a list of accession numbers. This actor parses the Part III narrative, normalizes the schema, joins the submissions feed to detect whether the underlying report was filed, and computes the Rule 12b-25(b) expected date — all in one row.

🔗 Related actors

• SEC Comment Letter Monitor
• SEC 8-K Event Monitor
• SEC Litigation Releases
• SEC Exec-Comp & Proxy Tracker
• SEC Form 4 Insider Monitor
• SEC Fails-to-Deliver Tracker

Browse the full catalog at https://apify.com/nexgendata?fpr=2ayu9b.