So which companies didn’t file on time?

Yesterday was a big deadline for 10-Ks. While the biggest companies were required to file their Ks two weeks ago, yesterday was the deadline for companies with market caps under $700 m. Among those who waited until the last minute were Martha Stewart (MSO) and Fortress (FIG).

But perhaps far more interesting is the list of companies that didn’t quite make it to the church of the SEC on time. According to a search, there were 55 companies that couldn’t get their filings in by yesterday afternoon. The reasons varied from being pretty solid (bankruptcy) to “dog ate my homework” like Visteon’s (VSTN) explanation that management was preoccupied because its accounting firm was likely to issue a “going concern” letter. In its filing, Force Protection (FRPT) said that hiring a new audit firm — one actually registered with the Public Company Accounting Oversight Board (PCAOB) prompted its late filing.

Hampton Roads (HMPR), a company which we footnoted here for handing out retention bonuses with one hand and taking TARP money with the other, also said its 10-K would be late. The reason? Complications related to its merger with Gateway Financial, whose top two executives received those retention bonuses.