Inference Investigation

Claim investigated: The company has filed annual reports in late May consistently each year, suggesting a fiscal year ending around March/April Entity: Booz Allen Hamilton Original confidence: inferential Result: STRENGTHENED → SECONDARY

Assessment

The inference is strongly supported by primary evidence showing consistent late-May SEC filing dates (May 19-29) across available years, which aligns with standard 10-K filing deadlines for companies with March 31 fiscal year-ends. However, the claim of 'consistent each year' is contradicted by documented gaps in 2017, 2021, 2022, and 2024, suggesting either data collection limitations or actual filing irregularities.

Reasoning: Primary evidence from SEC filings confirms the late-May timing pattern in documented years (2016, 2018-2020, 2023, 2025), which is mechanistically consistent with March 31 fiscal year-end. The 60-75 day gap between March 31 and late May aligns with SEC 10-K filing deadlines for large accelerated filers. However, the gaps in filing records prevent elevation to primary confidence and contradict the 'consistent each year' claim.

Underreported Angles

• The missing SEC filing records for 2017, 2021, 2022, and 2024 could indicate either systematic data collection issues or actual compliance irregularities during critical periods including COVID-19 disruption and potential leadership transitions
• Government contractors often align fiscal years with federal budget cycles - Booz Allen's March 31 year-end would position annual reporting just after federal contracting decisions, potentially providing strategic timing advantages
• The absence of USASpending contract records despite 97% government revenue dependency suggests potential classification of contracts or use of alternative procurement vehicles that bypass standard transparency databases

Public Records to Check

• SEC EDGAR: Booz Allen Hamilton 10-K forms 2017, 2021, 2022, 2024 Would confirm whether filing gaps represent data collection issues or actual missing regulatory filings during these specific years

• SEC EDGAR: Booz Allen Hamilton CIK number and all Form 10-K filings with exact filing dates Would provide definitive fiscal year-end dates stated in official filings and complete filing history timeline

• USASpending: Booz Allen Hamilton Holding Corporation, BAH, CIK lookup variations Would resolve the anomaly of no contract records appearing for a company with 97% government revenue dependency

• SEC EDGAR: Booz Allen Hamilton proxy statements (DEF 14A) for fiscal year-end disclosures Proxy statements explicitly state fiscal year periods and would definitively confirm March 31 year-end assumption

Significance

NOTABLE — Fiscal year timing affects financial reporting cycles, government contract alignment, and regulatory compliance patterns for a major intelligence contractor, while the filing gaps during 2021-2022 coincide with critical COVID-19 period and potential operational disruptions that merit investigation.