How these filings work together
While each filing serves a different purpose, together they provide investors with a complete picture of a company's financial performance and important business developments.
What Is a 10-K?
A 10-K is a company's annual report filed with the SEC.
It provides a comprehensive overview of the business and typically includes:
- Audited financial statements
- Business overview
- Risk factors
- Management's Discussion and Analysis (MD&A)
- Legal proceedings
- Executive compensation
Because it covers an entire fiscal year, the 10-K is often considered the most detailed SEC filing. For a deeper overview, read our guide to 10-K filings.
What Is a 10-Q?
A 10-Q is a quarterly report that updates investors on a company's financial performance throughout the year.
Compared to a 10-K, a 10-Q is shorter and focuses on recent results. It generally includes:
- Quarterly financial statements
- Revenue and earnings updates
- Management's analysis
- Changes since the previous reporting period
Most public companies file three 10-Qs each year.
What Is an 8-K?
An 8-K is filed whenever a company experiences a significant event that shareholders should know about.
Examples include:
- Executive leadership changes
- Acquisitions or mergers
- Bankruptcy filings
- Major contracts
- Earnings announcements
- Changes affecting shareholders
Unlike the 10-K and 10-Q, an 8-K isn't filed on a regular schedule. Instead, it's submitted whenever a reportable event occurs.
Key Differences
The main differences come down to purpose and filing frequency.
- 10-K - Annual report with detailed financial information, filed once per year
- 10-Q - Quarterly financial update, usually filed three times per year
- 8-K - Report of significant company events, filed as needed
Which Filing Should You Read?
Each filing serves a different purpose.
Read a 10-K if you want a complete understanding of a company's business and financial health.
Read a 10-Q to see how the company has performed since its last annual report.
Read an 8-K to stay informed about important events that may affect the business or its shareholders.
Many investors review all three to stay up to date throughout the year. To compare more filing types, read our SEC filing types guide.
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