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Deadline depends on the filer category where the company is in.

Category of FilerRevised Deadlines For Filing Periodic ReportsForm 10-K DeadlineForm 10-Q DeadlineLarge Accelerated Filer

($700MM or more)

75 days for fiscal years ending before December 15, 2006 and 60 days for fiscal years ending on or after December 15, 200640 daysAccelerated Filer

($75MM or more and less than $700MM)75 days40 daysNon-accelerated Filer

(less than $75MM)90 days45 days

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Q: What is the deadline for Form 10-Q?
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