Katelynn's Report

Katelynn's Report

(US Market)


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Form 10-Q

What is it: Form 10-Q is filed by publicly traded companies (except foreign private issuers, which file Form 6-K instead) quarterly (1st to 3rd quarter, the 4th quarter result is included in annual report) to disclose their financial conditions. Form 10-Q requires companies to provide financial statement, manager's discussion of financial condition, disclose mark risk, etc. Usually the form is unaudited, as compared with Form 10-K.

Filing Time: Within 40 days for large accelerated filers and accelerated filers or 45 days after the end of the fiscal quarter for all other registrants

Related Form(s):
Form 10-QT
Form 10-K
Form NT 10-Q: Notice that a company is unable to file 10-Q on time. NT 10-Q extends the filing deadline by 5 days. However, this does not guarantee that the additional deadline will be met. Investors should be cautious about missing deadline caused by potential accounting issue.
Form NTN 10Q: Similar to NT 10-Q.
Form 10QSB(obsolete): Similar to Form 10-Q, but reported by small business company.

Tips: About 23,000~28,000 Form 10-Q are filed each year by 8,000~10,000 different filers. About 2,500~3,500 Form NT 10-Q (~12% of Form 10-Q) are filed each year by 1,400~2,300 different filers (2008~2014 statistics). NT 10-Q filings decrease gradually from 2008 to 2014.