From the ledger - The Hacker in a Hoodie Index

FROM THE LEDGER · SHARE OF ITEM 1.05 FILINGS

Most “material” cyber filings report no dollar figure

n = 58 filings

A company files an SEC 8-K under Item 1.05 only when a cyber incident is material to investors — a statement about size. Of the 58 such filings on this ledger, 38 state no dollar amount at all: 65.5% material, unpriced.

carries a figure (20) no figure (38)

Each cell is one approved primary Item 1.05 filing on this ledger; every one links to its 8-K, and the count is verifiable filing by filing.

Item 1.05 materiality can rest on non-financial factors, and a cost is often unknown when the 8-K is filed. That is the point: the disclosure built to signal significance rarely carries its size.

THE FLOOR · A count of filings tracked to date, not a census of all disclosures.