🚨 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, it MUST file a Form NT (Notification of Late Filing — SEC Rule 12b-25) explaining why. NT filings are the single most underappreciated forensic signal in U.S. equity markets — they precede a disproportionate share of restatements, going-concern disclosures, auditor resignations, accounting fraud cases, and delistings. Audit Analytics charges thousands of dollars per year for this dataset. This actor pulls it straight from SEC EDGAR at per-filing pay-per-event pricing.

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, ransomware-disclosure language)
• 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. The NT → restatement → going-concern → delisting funnel is well-documented in forensic-accounting research (Beneish, Doyle/Ge/McVay). Pull all small-cap NT 10-Ks weekly; build a "no subsequent filing 30+ days later" watch list.
• 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. Pair this feed with our SEC Litigation Releases actor to track late-filer → enforcement-target conversion rates.
• Corp gov advisor / D&O insurer — disclose timing is a board-level governance risk. Late filings raise D&O premiums; this feed gives the underwriter a leading indicator.
• Activist investor / event-driven hedge fund — NT filings often signal management distress, M&A optionality, or a forced strategic review.

📊 Sample Output

🚀 How to use

Sample input

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

To hunt for likely restatements, narrow with:

{
  "form_type": "NT 10-K",
  "days_back": 180,
  "subsequent_filing_status": "not_filed",
  "max_filings": 200
}

That input returns every annual-report late-filer from the past 6 months that has NOT yet submitted the underlying 10-K — 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}'

🔗 Related Actors — NexGenData SEC Suite

This actor is part of the largest SEC/EDGAR coverage on Apify Store. Pair it with:

• SEC Form 13F Holdings Tracker — Hedge Fund Filings — quarterly equity positions for hedge funds, mutual funds, and family offices
• SEC Form 4 Insider Trading Tracker — officer/director buy/sell disclosures
• SEC Form D Scraper — private placement / Reg D capital-raise notices
• SEC Form 8-K Material Events Tracker — real-time material-event filings (auditor changes, restatements, going-concern)
• SEC Litigation Releases — Enforcement Tracker — SEC civil enforcement actions and settlements

Browse the full 350+ actor catalog at apify.com/nexgendata.

⚖️ 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. Same for the data.sec.gov submissions API and the XBRL companyconcept endpoint.
• Polite SEC client. User-Agent: NexGenData SEC Form NT Actor hello@thenextgennexus.com on every request per SEC fair-access policy. ~6 req/sec throttle (well under EDGAR's 10/s cap). 3-retry × 12s backoff on transient EDGAR 5xx — datacenter IPs sometimes 500 on first hit, documented behaviour.
• Subsequent-filing detection caveats. Matching uses the SEC submissions feed's reportDate within ±120 days of the NT period. Filings made on the same day as the NT are accepted (some registrants file the NT and the underlying report nearly simultaneously). 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 actor the next day.
• Market-cap proxy. SEC EDGAR does not publish market cap; this actor surfaces shares_outstanding from XBRL as the buyer-verifiable proxy. Strict market-cap thresholding requires joining a downstream price feed (Yahoo Finance, IEX, etc.) — min_market_cap is therefore informational, not enforced.
• Reason-for-delay extraction. We pull Part III narrative text from the primary HTML doc. Some older or non-standard filings format Part III differently — those rows return reason_for_delay: null. The filing URL is always preserved for manual review.

❓ FAQ

Q: How is this different from raw EDGAR FTS? A: EDGAR's full-text search returns a list of accession numbers. This actor parses the primary HTML for the Part III narrative, normalizes the schema, joins the SEC submissions feed to detect whether the registrant filed the underlying 10-K/Q, and computes the Rule 12b-25(b) expected filing date — all in one row.

Q: Why does subsequent_10K_or_Q_filed matter so much? 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-accounting red flag.

Q: Does this cover NT 11-K (employee benefit plan late filings)? A: Not in this build — see our SEC Form 11-K Tracker family for employee-stock-plan coverage. Scope here is the four major periodic-report NT types.

Q: Are foreign filers (NT 20-F / NT 15-F) handled the same way? A: Yes — same input schema, same output schema. The expected-filing window for 20-F/15-F is also 15 days per Rule 12b-25(b).

Q: Can I run this on a schedule? A: Yes. A weekly scheduled run with days_back=14 keeps a sliding 2-week NT watchlist current.

Q: What's the typical row count? A: At U.S. equity market scale, expect ~150-450 NT filings per typical 90-day window across all four NT form types. Heavy quarter-end clusters can produce 500+ in a single week.

🏷️ About NexGenData

NexGenData ships a deep regulator-direct catalog on Apify Store: SEC EDGAR, FINRA, EUIPO, WIPO, USPTO, DOL, FDA, CISA, CFTC, SAM.gov, plus 150+ other public-data actors. Every actor is per-event priced, source-attributed, and built for auditable enterprise workflows.

Contact hello@thenextgennexus.com for volume pricing on 10K+ records/month forensic-research workflows.