Sunday, February 10, 2019 9:04:09 PM
Each filing, in this case 10K, generally lists subsequent events that relate to either debt issue, retirement of debt whether it is through cash payoff of conversion of shares, or any other share issue. This is where you can figure out the share structure as of date when filing is submitted. Some companies list the share structure as of that date when filing is submitted on first or second page of the filing.
Companies still have to file quarterly reports to become current, as it has all the information related to companies activities during that quarter, and include financial statements, P&L, balance sheet, cash flow, etc.. Each quarterly filing 10Q is due 45 days after the quarter end while each annual report or 10K is due 90 days after the closing date.
In summary, you can confirm share structure as of a specific date, but the company still can be delinquent because it has not provided filings in the the allotted 45 days after quarter closing date.
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