Form 10-Q

A form 10-Q is a quarterly regulatory filing. A form 10-Q contains financial statements and management discussion of factors that may impact financial performance. Every company with publicly traded stock or debt must file form 10-Q for each of the first three fiscal quarters. The annual form 10-K replaces form 10-Q in the fourth quarter. Form 10-Q is an unaudited public record submitted to the SEC as mandated by the Securities Exchange Act of 1934. The SEC’s repository of more recent securities filings, including form 10-Q, form 10-K and others, is known as EDGAR. Listed companies that miss the deadline to file their form 10-Q can be delisted. Form 10-Q is often called the quarterly report. In practice many companies preannounce their earnings (at least approximately) that will be shown on their Form 10-Q.