Reading a 10-K & 10-Q

What the main company filings are, where to find them, which sections to read first and a practical 30-minute routine for getting real answers from them.

The source documents

US public companies must file detailed reports with the Securities and Exchange Commission. The 10-K is the annual report, audited by an independent accounting firm. The 10-Q is the quarterly report for the other three quarters, reviewed but not fully audited. An 8-K reports major events, such as earnings releases, acquisitions or executive changes, as they happen. All of them are free to read on the SEC’s EDGAR website and on company investor-relations pages.

FilingWhenWhat it contains
10-KOnce a yearFull audited annual report: business, risks, results, statements
10-QEach of the other three quartersQuarterly results and updates, not fully audited
8-KWithin days of a major eventEarnings releases, deals, leadership changes
Proxy statement (DEF 14A)Before the annual meetingExecutive pay, board members, shareholder votes

The main US company filings.

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