Companies that have won state contracts in recent years yet have missed the statutory deadline to file the previous fiscal year's annual report.
Each company's fiscal year is inferred from its own filed annual reports' period_end values – we do not assume a 31 December year-end. The next expected period_end is one year after the last filed one (same month/day). The filing deadline is 6 months after the period end, per the Commercial Code.
A company surfaces here when today is past the deadline AND no annual report exists within a ±1 month window around the expected next period_end. The tolerance absorbs minor calendar-boundary differences (30th vs 31st filings etc).
The award total sums the contract amounts in the procurement register for notices published in the last 4 years.
Limitation: The view requires that the company have at least one prior annual report on file so the fiscal year can be inferred. Companies that have never filed at all are not surfaced here – even though their situation is arguably worst. v2 will add a companies.registered_at-based path for the never-filed case.