{"slug":"reverse-split-round-up-or-cash-in-lieu","qid":"eight_k_language","label":"8-K disclosures mentioning a reverse stock split, and how many spell out the fraction","post_title":"Reverse Split: Round Up or Cash in Lieu?","post_url":"/blog/reverse-split-round-up-or-cash-in-lieu#q-eight_k_language","columns":["year","mentions_reverse_split","also_mentions_fractional","also_mentions_cash_in_lieu"],"rows":[{"year":2025,"mentions_reverse_split":616,"also_mentions_fractional":9,"also_mentions_cash_in_lieu":3},{"year":2026,"mentions_reverse_split":534,"also_mentions_fractional":13,"also_mentions_cash_in_lieu":8}],"shape":"ranking","sql":"SELECT\n    toYear(filing_date)                                 AS year,\n    countDistinct(accession_number)                     AS mentions_reverse_split,\n    countDistinctIf(accession_number,\n        positionCaseInsensitive(supporting_text, 'fractional') > 0)   AS also_mentions_fractional,\n    countDistinctIf(accession_number,\n        positionCaseInsensitive(supporting_text, 'in lieu') > 0)      AS also_mentions_cash_in_lieu\nFROM global_markets.stocks_8k_disclosures\nWHERE filing_date >= '2021-01-01'\n  AND positionCaseInsensitive(supporting_text, 'reverse stock split') > 0\nGROUP BY year\nORDER BY year","computed_at":"2026-10-06T15:23:20.389330+00:00","elapsed":0.002962288}