Earnings season is one of the busiest times for investors, as it provides an update to the company's current business and outlook. However, few investors fully understand the rules and regulations behind these quarterly reports.
According to the U.S. Securities and Exchange Commission, federal securities laws dictate that every publicly traded company must disclose information on an ongoing quarterly and annual basis.
Once a year, companies are required to submit an annual report in a Form 10-K filing. In addition, companies must also submit three quarterly reports in a Form 10-Q.
Here are the SEC's deadlines for filing periodic reports.
Companies Valued At $700 Million And More
- Form 10-K deadline: 60 days.
- Form 10-Q deadline: 40 days.
Companies Valued Between $75 Million And $700 Million
- Form 10-K deadline: 75 days.
- Form 10-Q deadline: 40 days.
Companies Valued At Less Than $75 Million
- Form 10-K deadline: 90 days.
- Form 10-Q deadline: 45 days.
Where To Find These Reports
Investors can find a company's 10-K and 10-Q filings in the SEC's EDGAR database.
Companies typically also release their quarterly earnings report in an easier to read press release format, which can be found on their investor relations webpage.
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