SEC forms / Form 10-K
What is a 10-K? The SEC annual report, explained
A 10-K is the comprehensive annual report every US public company must file with the SEC — the single most complete official description of a business that exists. It contains the company's own account of what it does (Item 1), what could go wrong (Item 1A risk factors), management's explanation of the year's results (Item 7, the MD&A), and audited financial statements with footnotes (Item 8). Unlike the glossy annual report mailed to shareholders, the 10-K is a legal document with liability attached to every sentence — which is exactly what makes it worth reading.
Deadline
60–90 days after fiscal year-end, by filer size
Who files
US public reporting companies
Cadence
Once per fiscal year
Audited
Yes — with the auditor's opinion in Item 8
Latest Form 10-K filings
| Accepted | Company | |
|---|---|---|
| Jul 17, 16:05 | PAYCHEX INC | View → |
| Jul 17, 10:35 | CULP INC | View → |
| Jul 16, 06:47 | New Horizon Aircraft Ltd. | View → |
| Jul 15, 19:21 | Chi Special Acquisition Corp. | View → |
| Jul 15, 17:23 | Caro Holdings Inc. | View → |
| Jul 15, 16:43 | NIKE, Inc. | View → |
| Jul 15, 16:31 | CONAGRA BRANDS INC. | View → |
| Jul 14, 17:31 | Zoomcar Holdings, Inc. | View → |
| Jul 14, 17:26 | Antiaging Quantum Living Inc. | View → |
| Jul 14, 17:25 | BIOTRICITY INC. | View → |
| Jul 14, 17:22 | AMERICAS CARMART INC | View → |
| Jul 14, 17:20 | Nordicus Partners Corp | View → |
Straight from the live SEC EDGAR stream — every Form 10-K as it is accepted, most recent first. Open the full live Form 10-K feed →
What to look for in a Form 10-K
- Item 1A risk factors — specifically what changed from last year's list. New risks are management telling you what newly worries them; our filing pages diff them year over year.
- Item 7 (MD&A) — management's narrative of why revenue and margins moved. The results-of-operations section is the fastest honest summary of the year.
- Item 8 footnotes — segment revenue, debt maturities, commitments, and legal proceedings hide here, not in the headline statements.
- The auditor's report — a change of auditor, a going-concern paragraph, or a critical audit matter is never routine.
What is included in a 10-K?
Four parts across fifteen items. The ones that matter most: Item 1 (Business — what the company actually does), Item 1A (Risk Factors), Item 3 (Legal Proceedings), Item 5 (share data and buybacks), Item 7 (Management's Discussion & Analysis), Item 7A (market risk), Item 8 (audited financial statements and footnotes), and Item 10–14 (governance and executive compensation, usually incorporated by reference from the proxy statement).
When are 10-K filings due?
It depends on the company's public float: large accelerated filers ($700M+ float) get 60 days after fiscal year-end, accelerated filers ($75M–$700M) get 75 days, and everyone else gets 90 days. Most large-cap 10-Ks with a December year-end therefore land in February.
Is a 10-K the same as an annual report?
Not quite. The 10-K is the legal filing made to the SEC on a prescribed form. The 'annual report to shareholders' is the designed document — photos, letter from the CEO — that companies produce for investors; it wraps some of the same financials but is not the filing itself. When investors say 'read the annual report,' the 10-K is the document they mean.
What is the difference between a 10-K and a 10-Q?
The 10-K is annual, audited, and complete — business description, risk factors, full-year statements. The 10-Q is quarterly, unaudited, and incremental — condensed statements and an updated MD&A for the quarter. A company files one 10-K and three 10-Qs per fiscal year; the fourth quarter has no 10-Q because the 10-K covers it.
How do I read a 10-K quickly?
Skip the cover and Part I boilerplate. Read Item 7's results-of-operations discussion first (why the numbers moved), then scan Item 1A for risk factors that are new or reworded versus last year, then go to the Item 8 footnotes for segments and debt. Twenty minutes spent that way beats two hours of front-to-back reading.
Related SEC forms
Form 10-K JSON
Free JSON · no key · no loginGET https://app.edgar.tools/forms/10-k.json
{
"form": "10-K",
"name": "Form 10-K",
"deadline": "60–90 days after fiscal year-end, by filer size",
"latest": [
{ "accession": "…", "cik": 320193, "company": "Apple Inc.", "accepted": "…" }
]
}The form's key facts plus the newest filings, machine-readable.