At a glance
US public companies tell the market about themselves through three core filings. Each one answers a different question, and knowing which to open saves hours.
| 10-K | 10-Q | 8-K | |
|---|---|---|---|
| What it is | Annual report | Quarterly report | Current report |
| How often | Once a year | Three times a year | Whenever a material event occurs |
| Deadline | 60 to 90 days after year end | 40 to 45 days after quarter end | Within 4 business days of the event |
| Audited? | Yes | Reviewed, not audited | No |
| Best for | Understanding the business | Tracking the trend | Catching news early |
When each one arrives
For a company with a calendar fiscal year, the rhythm looks like this. Deadlines depend on size: large accelerated filers (public float of $700 million or more) get 60 days for the 10-K and 40 days for each 10-Q, while smaller companies get up to 90 and 45 days.
10-K: the annual report
The 10-K is the comprehensive, audited picture of the year: the business, the risks, management's analysis, the full financial statements and the notes. It is where a company describes its strategy and competitive position in the most detail. If you are researching a company for the first time, start here. Our guide on how to read a 10-K walks through the five sections that matter.
10-Q: the quarterly update
The 10-Q is a lighter version of the 10-K for each of the first three quarters. It has condensed financial statements, an updated MD&A and any changes to risk factors, but no full business description. Its value is in the trend: comparing three 10-Qs in a row shows whether margins are expanding, whether a segment is slowing, and whether the balance sheet is getting stronger or weaker.
Pay attention to the risk factor section in a 10-Q. Companies are only required to note material changes from the 10-K, so anything listed there is new by definition.
8-K: the news wire
The 8-K is how a company announces material events between periodic reports. Each 8-K lists one or more numbered items that say what happened: Item 2.02 for earnings, Item 5.02 for a change in directors or officers, Item 1.01 for a material agreement, Item 4.01 for a change of auditor, and so on.
In the 13 weeks to October 2, 2026, SignalX counted 15,075 8-K filings. About a quarter carried Item 2.02 results, a quarter Item 7.01 Regulation FD disclosures and a quarter Item 8.01 other events, while 16.5% reported a leadership change under Item 5.02. Our guide to 8-K item codes explains every item, and 8-K red flags covers the rare ones that deserve immediate attention.
Which one should you read?
- "What does this company do and how does it make money?" Read the latest 10-K, Items 1 and 7.
- "Is the business getting better or worse?" Compare the last three 10-Qs and the latest 10-K.
- "What just happened?" Read the latest 8-Ks, starting with the item numbers.
- "Do insiders or big investors agree?" Look beyond these three to Form 4 insider trades and 13F fund holdings.
Foreign companies: 20-F and 6-K
Foreign private issuers listed in the US use different forms. The 20-F is their annual report, due four months after fiscal year end, and the 6-K carries material information they publish at home, including interim results. Many foreign issuers report only semiannually, so there is no 10-Q equivalent. SignalX collects 20-F and 6-K filings alongside the US forms.