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SEC Form 10-Q

SEC Form 10-Q is the Securities and Exchange Commission’s form for the quarterly performance filings of public companies. 

According to SEC regulations, all publicly-traded companies must submit a 10-Q for each of the first three fiscal quarters in their year, due within 40 days of the end of the quarter. The fourth quarter report is combined with the report for the full fiscal year, on SEC Form 10-K. There is a separate form, 10-QSB, for small businesses.

Form 10-Q filings were mandated to provide accurate and timely information for investors. Information in a 10-Q 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.

Unlike Form 10-K, the 10-Q report is not usually 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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