More terms
Smaller Reporting Company (SRC)
A public-company category based on public-float and revenue tests that permits eligible issuers to use scaled disclosure accommodations.
What traders should verify
For Smaller Reporting Company (SRC), verify the applicable measurement date, float or revenue inputs, reporting history, transition rules, filing cover page, and current disclosure obligations.
Do not conflate
Smaller Reporting Company (SRC) can be date- and threshold-dependent; do not infer current status or disclosure completeness from an older filing or a single input.
Primary source
SEC definitionSource boundary: this glossary reflects SEC staff views and is not a Commission rule, regulation, or statement. Check the linked source for current wording and legal context.