10-Q, 8-K, and Filing Cadence
Quarterly reports and breaking news filings
The 10-K is annual, but the SEC requires public companies to file two other categories of report continuously: the 10-Q (quarterly) and the 8-K (event-driven). Together with the 10-K, these three filings create a structured flow of official corporate disclosure that runs year-round. Knowing which filing covers what — and when each is due — lets you stay current on a company's evolving picture without surprise.
The 10-Q is filed within 40 days of each fiscal quarter end (45 days for smaller companies). It covers Q1, Q2, and Q3 — fiscal Q4 is rolled into the annual 10-K. The 10-Q contains unaudited financial statements (auditors don't sign quarterlies, only annuals), updated MD&A reflecting that quarter's results, and disclosure of any material changes since the last 10-K.
It's shorter than a 10-K (typically 30-80 pages) but is the most current view of the business between annual reports.
That is the opening. Finishing a lesson is where it stops being interesting and starts being useful: the full lesson runs to 5 sections and ends with 4 practice questions. A free account is what opens the rest, and the other 255 lessons in the Academy with it. No card.
What this lesson covers
- 1The filing-cadence calendar — what shows up when
- 2Filing-deadline rules that matter for analysts
- 3NT filings — the late-filing forensic signal
- 4Where to see this on the platform
- 5Summary