ESBA · NYSE
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.
Hover or tap a dot to see the filings behind that score.
Empire State Realty OP, L.P. (the “Registrant”) has determined that it is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2024 (the “Form 10-Q”) by the prescribed due date without unreasonable effort or expense due to the circumstances described below. Subsequent to the filing of the Registrant’s Form 10-K for the period ended December 31, 2023, the filing of the Registrant’s Form 10-Q for the quarterly period ended March 31, 2024 and the Registrant’s Q2 2024 earnings release and call, Ernst & Young LLP (“EY”), the Registrant’s independent registered public accounting firm, informed the Registrant that following EY’s internal post audit quality review of its audit of the Registrant’s consolidated financial statements for the fiscal year ended December 31, 2023, EY had identified control deficiencies in the design of certain information technology general controls (“ITGCs”) for the Registrant’s information systems and applications which were relevant to the preparation of the consolidated financial statements as of December 31, 2023. In particular, the Registrant noted that its ITGCs include: (i) controls to approve and monitor changes within information systems and related applications, but the monitoring controls were not designed to ensure a complete population of changes were subject to the control procedures across all relevant information technology (“IT”) components, and (ii) controls to approve and monitor user access to information systems and related applications, but the monitoring controls were not designed to review the appropriateness of permissions granted to approved users. As a result, business process controls (automated and manual) that are dependent on the ineffective ITGCs, or that rely on data produced from systems impacted by the ineffective ITGCs, are also deemed ineffective
NT 10-Q, filed 2024-08-12 · auditor
Empire State Realty OP, L.P. (the “Registrant”) has determined that it is unable to file its Quarterly Report on Form 10-Q for the period ended June 30, 2024 (the “Form 10-Q”) by the prescribed due date without unreasonable effort or expense due to the circumstances described below. Subsequent to the filing of the Registrant’s Form 10-K for the period ended December 31, 2023, the filing of the Registrant’s Form 10-Q for the quarterly period ended March 31, 2024 and the Registrant’s Q2 2024 earnings release and call, Ernst & Young LLP (“EY”), the Registrant’s independent registered public accounting firm, informed the Registrant that following EY’s internal post audit quality review of its audit of the Registrant’s consolidated financial statements for the fiscal year ended December 31, 2023, EY had identified control deficiencies in the design of certain information technology general controls (“ITGCs”) for the Registrant’s information systems and applications which were relevant to the preparation of the consolidated financial statements as of December 31, 2023. In particular, the Registrant noted that its ITGCs include: (i) controls to approve and monitor changes within information systems and related applications, but the monitoring controls were not designed to ensure a complete population of changes were subject to the control procedures across all relevant information technology (“IT”) components, and (ii) controls to approve and monitor user access to information systems and related applications, but the monitoring controls were not designed to review the appropriateness of permissions granted to approved users. As a result, business process controls (automated and manual) that are dependent on the ineffective ITGCs, or that rely on data produced from systems impacted by the ineffective ITGCs, are also deemed ineffective
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