SEC Form 10-Q is a quarterly report that publicly traded companies are required to file with the Securities and Exchange Commission (SEC) in the United States. It provides an update on a company’s financial performance and condition during the preceding fiscal quarter.
Similar to the 10-K report, the 10-Q report includes financial statements such as balance sheets, income statements, cash flow statements, and statements of shareholders’ equity. It also includes information on the company’s management, business operations, and any significant events or risks that may have affected the company’s financial performance during the fiscal quarter.
The deadlines for filing the 10-Q report are as follows:
- For companies with a fiscal year ending on December 31st: Within 40 days after the end of the first quarter, second quarter, and third quarter.
- For companies with a fiscal year ending on other dates: Within 45 days after the end of the first quarter, second quarter, and third quarter.
The report is made publicly available on the SEC’s website, EDGAR (Electronic Data Gathering, Analysis, and Retrieval) for anyone to access. The 10-Q report is considered an important source of information for investors, analysts, and other stakeholders who want to stay updated on a company’s financial performance and condition on a regular basis.
| 10-Q and 10-K Filing Deadlines | ||
|---|---|---|
| Company Category | 10-Q Deadline | 10-K Deadline |
| Large Accelerated Filer ($700MM or more) | 40 days | 60 days |
| Accelerated Filer ($75–$700MM) | 40 days | 75 days |
| Non-accelerated Filer (less than $75MM) | 45 days | 90 days |
SEC-FORM 10-Q FAQs
- What is the purpose of SEC Form 10-Q? SEC Form 10-Q is a quarterly report that publicly traded companies are required to file with the Securities and Exchange Commission (SEC) in the United States. It provides an update on a company’s financial performance and condition during the preceding fiscal quarter, which is important information for investors and other stakeholders to evaluate the company’s financial health and performance.
- When are SEC Form 10-Qs due? The deadlines for filing the 10-Q report are as follows:
- For companies with a fiscal year ending on December 31st: Within 40 days after the end of the first quarter, second quarter, and third quarter.
- For companies with a fiscal year ending on other dates: Within 45 days after the end of the first quarter, second quarter, and third quarter.
- Who needs to file a SEC Form 10-Q? All publicly traded companies are required to file a SEC Form 10-Q with the SEC. The report is considered an important source of information for investors, analysts, and other stakeholders who want to stay updated on a company’s financial performance and condition on a regular basis.
- What types of information are included in a SEC Form 10-Q? A SEC Form 10-Q report includes financial statements such as balance sheet, income statement, cash flow statement, and statement of shareholders’ equity. It also includes information on the company’s management, business operations, and any significant events or risks that may have affected the company’s financial performance during the fiscal quarter.
- Where can I find SEC Form 10-Qs? SEC Form 10-Qs are publicly available on the SEC’s website, EDGAR (Electronic Data Gathering, Analysis, and Retrieval) for anyone to access. This allows investors and other stakeholders to stay updated on a company’s financial performance and condition on a regular basis.
