davidsan,
You recall correctly.
NT10K allows 15 additional days. (originally 90 days from year end)
NT10Q allows 5 additional days. (originally 45 days from end of quarter)
Presumably extensions are related to degree of difficulty. IMO
SO YES calendar days, BUT extended to the next (EDGAR) business day that's not a weekend or Holiday.
Therefor, if the extension lands on a Saturday, Filing would be due Monday, If that Monday were a Holiday then Tuesday..
PCTL's NT would be due tomorrow, and the 10Q then due on Monday May 24.
GLTU