Which firms are winning and losing business, period over period. Six states re-file registrations often enough to measure it.
| State | Latest complete period | Compared with | Firms up | Firms down | Arrived | Left | Clients switched |
|---|---|---|---|---|---|---|---|
| Alaska | 2026 | 2025 | 18 | 11 | 21 | 22 | 22 |
| Colorado | 2025-2026 | 2024-2025 | 74 | 61 | 291 | 267 | 83 |
| Iowa | GA91 | GA90 | 77 | 44 | 210 | 205 | 174 |
| North Dakota | 2025 | 2023 | 13 | 10 | 109 | 72 | 35 |
| New York | 2025 - 2026 | 2023 - 2024 | 90 | 122 | 279 | 301 | 425 |
| Ohio | 2026 | 2025 | 161 | 123 | 148 | 144 | 108 |
| Texas | 2025 | 2024 | 330 | 144 | 396 | 216 | 361 |
"Up" and "down" count filers registered in both periods, so those are clients won and lost. "Arrived" and "Left" are filers who appear or disappear altogether — between a fifth and a half of all movement, and a different fact.
Periods still being filed are excluded: Colorado 2026-2027, North Dakota 2026, Texas 2026. Early in a period almost every firm looks like it is losing clients, because the new registrations have not arrived yet.