Investor Definitions

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.

FORM

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.

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