Form SP 15D2 special financial reports under Rule 15d-2
Form SP 15D2: special financial reports under Rule 15d-2, filed when a registration statement lacked audited statements for the last fiscal year.
curl -H "Authorization: Bearer $SECFEED_KEY" \ "https://secfeedapi.com/v1/filings?query=formType:%22SP%2015D2%22&size=2"
import os, requests
r = requests.get(
"https://secfeedapi.com/v1/filings",
params={'query': 'formType:"SP 15D2"', 'size': '2'},
headers={"Authorization": f"Bearer {os.environ['SECFEED_KEY']}"},
)
print(r.json())What is SP 15D2?
Exchange Act Rule 15d-2 applies when a Securities Act registration statement became effective without certified financial statements for the issuer's last full fiscal year. The issuer must then file a special financial report with those statements, and EDGAR labels it SP 15D2.
The report is filed under cover of Form 10-K but contains only the financial statements the registration statement omitted. Filers are typically newly registered companies, bank holding companies and recent IPO issuers.
Issuers whose registration statement did not include certified financial statements for the last full fiscal year before effectiveness.
Within 90 days after the effective date of the registration statement, or by the regular 10-K due date if later.
Filings per year
Every SP 15D2 filing on EDGAR, counted from the SecFeed index, amendments included. Updated daily.
What is inside
| Section | Contents |
|---|---|
| Cover | Form 10-K cover page marked as a special financial report. |
| Financial statements | The audited statements for the fiscal year omitted from the registration statement. |
| Auditor's report | Report of the independent registered public accounting firm. |
Get SP 15D2 data with SecFeed
Search the filings with formType:"SP 15D2", read any document as text or PDF, and use these APIs for structured data:
Search every SEC EDGAR filing since 1993 with Lucene-style queries over ticker, CIK, form type, filing date, company, SIC and 8-K items.
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Financial Statements APIIncome statement, balance sheet and cash flow for the latest 10-K or 10-Q of any company, by ticker, as JSON or an Excel workbook.
Latest SP 15D2 filings
| Company | Form | Filed | |
|---|---|---|---|
| Chromarie International Ltd | SP 15D2 | 2026-08-21 | EDGAR ↗ |
| BEACON TOPCO, INC. | SP 15D2 | 2026-07-02 | EDGAR ↗ |
| Ballston Spa Bancorp, Inc. | SP 15D2 | 2026-04-24 | EDGAR ↗ |
| Suncrete, Inc. | SP 15D2 | 2026-04-14 | EDGAR ↗ |
| Beta FinTech Holdings Ltd | SP 15D2 | 2025-12-19 | EDGAR ↗ |
| XCF Global Capital, Inc. | SP 15D2 | 2025-09-16 | EDGAR ↗ |
| Jyong Biotech Ltd. | SP 15D2 | 2025-06-30 | EDGAR ↗ |
| New Pluto Global, Inc. | SP 15D2 | 2025-05-13 | EDGAR ↗ |
Use cases
- Find audited financials for newly registered issuers
- Complete a company's financial history between registration and its first 10-K
Related forms
Every Form 10-K annual report filed on EDGAR since 1993, searchable by company, date and text, with sections and XBRL financials as JSON.
S-1IPO registrationEvery Form S-1 registration statement and amendment since 1994: IPOs, follow on offerings and resale registrations, with offering terms as JSON.
FAQ
Is an SP 15D2 a full annual report?
No. It is filed on the Form 10-K cover but contains only the omitted financial statements.
Who has to file it?
Issuers whose Securities Act registration became effective without audited statements for the last full fiscal year.
Every SP 15D2 filing, one API call away
500 free calls a month. JSON, CSV, PDF and a Python SDK.