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Form 10-Q//Quarterly update

Form 10-Q filings & deadlines

The 10-Q is a company's quarterly financial update—unaudited numbers, management commentary, and any significant changes since the last annual report.

Filings

40

Issuers

40

Daily Pace

20.0/day

Latest

Dec 5, 5:30 PM ET

Latest Filings

40 items

Item Classification

Who files

All U.S. public companies file three 10-Qs per year (Q1, Q2, Q3). The fourth quarter is covered in the annual 10-K.

Due 40 or 45 days after quarter end depending on company size.

Market Dynamics

Key sections

Quarterly financial statements, management's discussion of results, and updates on legal matters or risk factors.

10-Qs typically drop within a week of earnings calls—compare the filing to what management said on the call.

Key Resources

What to look for

Quarter-over-quarter revenue changes, cash flow trends, share buyback activity, and any new risks or legal issues.

Large and mid-size companies file within 40 days after each quarter ends; smaller companies get 45 days. Investors use 10-Qs to track performance between annual reports.

Frequently Asked Questions

Are 10-Qs audited?

No. They contain reviewed (unaudited) financial statements prepared under SEC Regulation S-X, but auditors still perform limited procedures.

Do companies file a 10-Q for the fourth quarter?

The fourth quarter is captured in the 10-K instead, so issuers typically file only three 10-Qs per fiscal year.

Must Q2 include year-to-date statements?

Yes. Income and cash flow statements are presented year-to-date with comparative periods under Reg S-X.

Do smaller reporting companies file Item 3 market-risk disclosures?

No. SRCs are exempt from Item 3 quantitative market-risk disclosure in 10-Qs.