measurement of market capitaliztion 282



  • What date is the date to be used to measure the market cap for purposes of being or not being a non - accelerated filer, ie USD75,000,000



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  • Presumably, your year-end date.
    Is your market cap really that close that the date matters?



  • It should actually be the most recent second fiscal quarter prior to the year end filing. For a 12/31 filer this would be the June 30 quarter-end.



  • Here is the definition of accelerated filer -
    Accelerated Filers
    An accelerated filer is any company that, as of the end of its fiscal year: has a public float of at least USD75 million as of the last business day of the company’s most recently completed second fiscal quarter; has been subject to the reporting requirements of the Exchange Act for at least 12 months; has filed at least one annual report on Form 10-K; and is not eligible to use the SEC’s special forms for small business issuers.
    A company that does not meet the definition of an accelerated filer as of the end of its first fiscal year after December 14, 2002, will have to reevaluate its status at the end of each subsequent fiscal year (although the public float test will continue to be applied based on the second quarter look-back). This will allow a company that subsequently may become an accelerated filer at least six months before the end of its fiscal year to prepare for accelerated filing deadlines.
    Once a company becomes an accelerated filer, it will remain an accelerated filer until such time as it becomes eligible to use the SEC’s special forms for small business issuers. These forms are available only to certain reporting companies that had revenues of less than USD25 million and a public float of less than USD25 million as of the end of two consecutive fiscal years.


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