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Form 10-Q filings & deadlines

10-Q

The 10-Q is a company's quarterly financial update—unaudited numbers, management commentary, and any significant changes since the last annual report.

Filings

40

Latest sample

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39

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Latest

Oct 13, 5:07 PM ET

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Form 10-Q

Latest filings

40 filings

Due dates

Upcoming 10-Q deadlines

As of Oct 13, 2026

A 10-Q is due 40 days after the quarter ends for large accelerated and accelerated filers, and 45 days for everyone else. Companies file no 10-Q for the last quarter of their fiscal year; the 10-K covers it. So a company with a December fiscal year end files no 10-Q for the December quarter.

Quarter endsLarge accelerated and accelerated (40 days)Non-accelerated (45 days)
Sep 30, 2026Mon, Nov 9, 2026Mon, Nov 16, 2026 (moved from a weekend or holiday)
Dec 31, 2026Tue, Feb 9, 2027Tue, Feb 16, 2027 (moved from a weekend or holiday)
Mar 31, 2027Mon, May 10, 2027Mon, May 17, 2027 (moved from a weekend or holiday)
Jun 30, 2027Mon, Aug 9, 2027Mon, Aug 16, 2027 (moved from a weekend or holiday)

Source: Form 10-Q General Instruction A.1. * The rule’s day fell on a weekend or a federal holiday, so the deadline moves to the next business day (Exchange Act Rule 0-3). Holidays are the days EDGAR is closed on the SEC’s EDGAR calendar (2027 from OPM’s holiday schedule, until the SEC posts its own). Unplanned SEC closures are not included. A 10-Q submitted after 5:30 PM ET counts as filed the next business day (Regulation S-T Rule 13). A Form 12b-25 (NT 10-Q) filed by the next business day adds 5 calendar days (Form 12b-25).

Reference

About Form 10-Q

Item classification

Who files

All U.S. public companies file three 10-Qs per year (Q1, Q2, Q3). The fourth quarter is covered in the annual 10-K.

Due 40 or 45 days after quarter end, depending on filer status.

Market dynamics

Key sections

Quarterly financial statements, management's discussion of results, and updates on legal matters or risk factors.

10-Qs typically drop within a week of earnings calls—compare the filing to what management said on the call.

Key resources

What to look for

Quarter-over-quarter revenue changes, cash flow trends, share buyback activity, and any new risks or legal issues.

Large and mid-size companies file within 40 days after each quarter ends; smaller companies get 45 days. Investors use 10-Qs to track performance between annual reports.

Frequently asked questions

Are 10-Qs audited?

No. They contain reviewed (unaudited) financial statements prepared under SEC Regulation S-X, but auditors still perform limited procedures.

Do companies file a 10-Q for the fourth quarter?

The fourth quarter is captured in the 10-K instead, so issuers typically file only three 10-Qs per fiscal year.

Must Q2 include year-to-date statements?

Yes. Income and cash flow statements are presented year-to-date with comparative periods under Reg S-X.

Do smaller reporting companies file Item 3 market-risk disclosures?

No. SRCs are exempt from Item 3 quantitative market-risk disclosure in 10-Qs.

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