Definition of Form 10-Q

What is a form 10-Q? What is the definition of 10-Q? Why must companies file a 10-Q?

The 10-Q is a quarterly report (hence the use of the letter Q) that publicly traded companies are required to file.

According to the SEC, Form 10-Q includes:

-- Form 10-Q definition ---unaudited financial statements
-provides a continuing view of the company's financial position throughout the year

The 10-Q is not to be confused with the 10-K, which is an annual report that includes the company's audited financial statements.

Why are there not four 10-Qs filed by companies each year? Why only three?

The answer - information on the final quarter is contained in the annual report, making only three 10-Qs necessary.

The Form 10-Q must be filed within 30 days of the end of the quarter.

The Form 10-Q is filed with the SEC (US Securities and Exchange Commission).

-- Articles That Mention Form 10-Q: Under Investigation By The SEC