SEC Form 10-Q: Definition, Deadlines for Filing, and Components

SEC Form 10-Q is a comprehensive report of financial performance that must be submitted quarterly by all public companies to the Securities and Exchange Commission (SEC). In the 10-Q, firms are required to disclose relevant information regarding their finances as a result of their business operations. The 10-Q is generally an unaudited report.

A 10-Q must be filed for each of the first three quarters of the company’s fiscal year.

KEY TAKEAWAYS

• SEC Form 10-Q is a comprehensive report of financial performance submitted quarterly by all public companies to the Securities and Exchange Commission.
• Form 10-Q contains financial statements, management discussion and analysis, disclosures, and internal controls for the previous quarter.
• Companies must file their 10-Qs 40 or 45 days after the end of their quarters, depending on the size of their public float.
• A snapshot of the company’s financial position, Form 10-Q provides investors with information they can compare to previous periods and use to evaluate the outlook for the stock’s performance.
• Form 10-Q is not an audited statement, unlike the annual Form 10-K companies are also required to file.