FORM 10-K

The federal securities laws require publicly reporting companies to disclose information on an ongoing basis. For example, domestic companies must submit annual reports on Form 10-K, quarterly reports on Form 10-Q, and current reports on Form 8-K for a number of specified events and must comply with a variety of other disclosure requirements.

The annual report on Form 10-K provides a comprehensive overview of the company’s business and financial condition and includes audited financial statements. Although similarly named, the annual report on Form 10-K is distinct from the “annual report to shareholders,” which a company must send to its shareholders when it holds an annual meeting to elect directors.

Following are the deadlines for companies to file Forms 10-K and 10-Q:

Category of Filer(public float)Revised Deadlines For Filing Periodic Reports
Form 10-K DeadlineForm 10-Q Deadline
Large Accelerated Filer
($700MM or more)
60 days40 days
Accelerated Filer
($75MM or more and less than $700MM)
75 days40 days
Non-accelerated Filer
(less than $75MM)
90 days45 days

To find a particular company’s Form 10-K filings, use the Company Search for the SEC’s EDGAR database.  On the returned listing of filings for the company, enter “10-K” in the Filing Type box near the top of the page to filter for only Forms 10-K that have been filed. To see a blank version of the form (with instructions), you can download this PDF version.

Learn more.

Leave a comment

Your email address will not be published. Required fields are marked *