2026 Financial Statement Staleness Calendar
As we near the start of the fourth quarter of 2025, sponsors, companies and financing sources may be structuring securities offerings that will price in 2026. A threshold question in these deals is often what are the most recent financial statements needed to price the offering. The attached calendar is a one-page guide for companies with a December 31st fiscal year end that notes the latest financial statements necessary for a securities offering for each day in 2026.
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