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BOSTON OMAHA Corp

BOC · NYSE

No reporting failures in the last 12 months

It filed on time and stood behind its numbers. Of companies scoring zero, 4.0% were delisted, went bankrupt, restated or stopped filing within the following year.

$339Mpublic float
2025-06-20most recent failure

Score over time

012202220232024202520262022-01-01 · score 22021-05-18 filed late (10-Q) · restatement2021-05-18 accounts unreliable2022-04-01 · score 22021-05-18 filed late (10-Q) · restatement2021-05-18 accounts unreliable2025-07-01 · score 12025-06-20 auditor change2025-10-01 · score 12025-06-20 auditor change2026-01-01 · score 12025-06-20 auditor change2026-04-01 · score 12025-06-20 auditor change

Hover or tap a dot to see the filings behind that score.

Why they said they were late

Boston Omaha Corporation (the "Company") will not be able to timely file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2021. The Company has chosen to extend its filing date to provide additional time to complete the preparation of its financial statements, which could not be accomplished by the original filing date without incurring unreasonable effort and expense. The Company expects to file the report within the five-day extension period provided by Rule 12b-25. Despite diligent efforts, additional time is required to prepare the financial statements due to the time associated with restating the Company's audited financial statements for the year ended December 31, 2020. The restatement for calendar year 2020 is due to the Company’s recent determination, in discussion with KPMG LLP, its independent registered public accounting firm, that the Company must consolidate the financial statements of Yellowstone Acquisition Company (“Yellowstone”), a publicly-traded special purpose acquisition company, in which the Company serves as sponsor. Once the Company completes the restatement of its financial results for 2020, it expects to be able to soon thereafter file its Form 10-Q for the quarter ended March 31, 2021

NT 10-Q, filed 2021-05-18 · restatement

What it filed

2025-06-20auditor changed or resigned SEC →

2021-05-18filed late (10-Q)restatement SEC →

Boston Omaha Corporation (the "Company") will not be able to timely file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2021. The Company has chosen to extend its filing date to provide additional time to complete the preparation of its financial statements, which could not be accomplished by the original filing date without incurring unreasonable effort and expense. The Company expects to file the report within the five-day extension period provided by Rule 12b-25. Despite diligent efforts, additional time is required to prepare the financial statements due to the time associated with restating the Company's audited financial statements for the year ended December 31, 2020. The restatement for calendar year 2020 is due to the Company’s recent determination, in discussion with KPMG LLP, its independent registered public accounting firm, that the Company must consolidate the financial statements of Yellowstone Acquisition Company (“Yellowstone”), a publicly-traded special purpose acquisition company, in which the Company serves as sponsor. Once the Company completes the restatement of its financial results for 2020, it expects to be able to soon thereafter file its Form 10-Q for the quarter ended March 31, 2021

2021-05-18accounts declared unreliable SEC →

About this score

reportingrisk.com scores every active US filer on three things a company tells the SEC about itself: late-filing notices on Form NT, 8-K item 4.02 (past accounts declared unreliable) and 4.01 (auditor changes). 1,012 are flagged today.

Every score is frozen and checked twelve months later. Across 91,452 of them, a company scoring 4 or more ended that year delisted, bankrupt, restated or silent 17.2% of the time, against 4.0% for a clean record. Scores before 2026-09-27 were reconstructed from the filing history as it stood at each date, so the record is a backtest rather than years of live calls.

See the ledger → Every company the score flagged that later failed, what it told the SEC on the way down, and the ones it missed.

Every item above is a filing this company made with the SEC.
Snapshot 2026-11-04 · data from SEC EDGAR (public domain) · not investment advice

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