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SEC Form 10-K

SEC Form 10-K is the United States Securities and Exchange Commission’s form for the annual performance filings of public companies. According to SEC regulations, all publicly-traded companies must submit a 10-K for each fiscal year, due within 75 days of the end of a company’s fiscal year. Because the dates of the fiscal year can vary from one organization to another, the due dates for 10-K filings also vary.

All public companies are required to submit three quarterly filings on Form 10-Q. The information for the fourth fiscal quarter is included in 10-K because the reporting periods end simultaneously.

Like the 10-Q report, a 10-K filing includes:

  • Financial statements.
  • Management discussion and analysis (MD&A) of any material changes in revenues and expenses in the context of previous quarterly comparisons.
  • The effects of any changes in accounting practices.
  • Any legal proceedings ongoing or upcoming.
  • Specifics of any proceedings involving civil rights or environmental legislation.
  • Changes in securities.
  • Information about any matters voted on by security holders.
  • Other significant events not covered by the above.

However, a 10-K filing is much more detailed and requires more analysis of corporate and environmental events, as well as a more in-depth comparison to previous reporting periods and projections of future performance. Unlike a 10-Q filing, a 10-K filing must be audited.

Corporate 10-Q and 10-K filings are maintained in the SEC’s EDGAR database.

This was last updated in November 2013

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