A company filing a 10-Q is classified in one of three categories. Its category is determined by its public float—that is, the portion of outstanding stock that is in the hands of the public, and not held by officers, owners, or the government. Essentially, the float is comprised of all of a company’s freely traded common stock shares.
The largest companies are classified as large accelerated filers. To meet this requirement, the organization must have at least $700 million in public float. If the company meets this requirement, it has 40 days after the close of the quarter to file its 10-Q.
Accelerated filers are companies with at least $75 million in public float but less than $700 million. Accelerated filers also have 40 days to file the 10-Q (they have a little more time to file the 10-K).
Finally, non-accelerated filers are companies with less than $75 million of public float. These companies have 45 days from the end of the quarter to file the 10-Q.
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