SEC Form 10-Q

Form 10-Q filings & deadlines

Form 10-Q delivers the unaudited quarterly checkpoint—management commentary, condensed financials, and any material legal updates between annual reports.

Live filings scanned

40

Last 40 entries

Unique issuers

40

CIKs in sample

Median file size

7.2 MB

Daily pace

13.3/day

Based on last 40 filings

Latest acceptance

Nov 21, 5:27 PM ET

Acceptance time in ET

Recent filings

Latest SEC submissions
40 items

Item classification

Who files

All domestic issuers with a class of securities registered under Section 12(b) or 12(g).

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

Market dynamics

Focus areas

Segment performance, cash flow changes, share repurchases, and unresolved staff comments often appear here before the 10-K.

10-Qs cluster in the five trading days following an earnings release; real-time alerts prevent surprises in follow-on calls.

Key resources

Material updates

Item 2 MD&A and Item 4 controls/disclosure changes highlight operational pivots or remediation work streams.

Quarterly reports arrive within 40 days for large accelerated/accelerated filers and 45 days for the rest. Analysts review sequential growth, margins, liquidity, and risk-factor updates to fine-tune guidance.

FAQs

Compliance quick hits
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.