SEC Form 10-Q
What it is:
SEC Form 10-Q is a quarterly performance report that public companies must submit to the SEC.
How it works/Example:
Theis just one of many forms a company that is publicly traded in the U.S. must file with the SEC. The main components include:
- Management's discussion and analysis of the company financial statements
- Financial statements for the quarter (unaudited)
- to the financial statements
Why it matters:
The fiscal year, when the company files its 10-K.
SEC regulations S-X and S-K (as well as the instructions to the 10-Q form itself) dictate the specific elements, presentation and disclosure requirements of the 10-Q. Companies typically file their 10-Qs within 45 days of the end of the quarter, though this varies with the size of the company in accordance with SEC rules.