InThe Securities and Exchange Commission provides automatic extensions of the above due dates for Forms 10-K and 10-Q if all or any portion of the report cannot be filed timely without unreasonable effort or expense. The company must file Form 12b-25 no later than one day after the due date of the form for which the extension is requested. An extension of up to 15 calendar days is available for Form 10-K and up to 5 calendar days for Form 10-Q. The extension period begins to run the day the report was due. No further extensions are available. For example, a Form 10-Q that was due on a Saturday must be filed no later than the next Monday. The extension period under Rule 12b-25 would commence on Monday. Therefore, the Form 10-Q must be filed no later than the following Monday to be considered timely filed.