The SEC form 10-Q is a comprehensive report of a company's performance that must be submitted quarterly by all public companies to the Securities and Exchange Commission (SEC). The 10-Q is generally an unaudited report.
In the 10-Q, firms are required to disclose relevant information regarding their financial position. There is no filing after the fourth quarter because that is when the 10-K is filed.
KEY TAKEAWAYS
- The 10-Q is a comprehensive report of a company's performance submitted quarterly by all public companies to the Securities and Exchange Commission.
- The form provides investors with the financial position of companies on an ongoing basis.
- It contains financial statements, management discussion and analysis, disclosures, and internal controls.
- Companies must file their 10-Qs 40 or 45 days after the end of their quarters depending on the size of their public float.
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