SEC forms / Form 10-Q
What is a 10-Q? The SEC quarterly report, explained
A 10-Q is the quarterly report US public companies file with the SEC for each of their first three fiscal quarters — condensed, unaudited financial statements plus management's discussion of the quarter's results. It is the follow-through on the earnings press release: the release (filed as an 8-K) carries the headline numbers days earlier, but the 10-Q carries the full statements, the footnotes, and the updated risk factors. There is no fourth-quarter 10-Q — the annual 10-K covers that period.
Deadline
40–45 days after quarter end, by filer size
Who files
US public reporting companies
Cadence
Three per fiscal year — Q4 folds into the 10-K
Audited
No — reviewed by the auditor, not audited
Latest Form 10-Q filings
| Accepted | Company | |
|---|---|---|
| Jul 17, 16:30 | Snow Rothschild Acquisition Corp. | View → |
| Jul 17, 16:15 | Winning Catering Group, Inc. | View → |
| Jul 17, 16:02 | NETFLIX INC | View → |
| Jul 17, 09:35 | AUTOLIV INC | View → |
| Jul 17, 07:54 | CLOUDASTRUCTURE, INC. | View → |
| Jul 17, 07:01 | TRAVELERS COMPANIES, INC. | View → |
| Jul 16, 21:22 | Papaya Growth Opportunity Corp. I | View → |
| Jul 16, 17:10 | Blue Star Foods Corp. | View → |
| Jul 16, 16:25 | UNITED AIRLINES, INC. | View → |
| Jul 16, 16:09 | Fathom Holdings Inc. | View → |
| Jul 16, 16:08 | DBV Technologies S.A. | View → |
| Jul 16, 16:05 | IX Acquisition Corp. | View → |
Straight from the live SEC EDGAR stream — every Form 10-Q as it is accepted, most recent first. Open the full live Form 10-Q feed →
What to look for in a Form 10-Q
- The MD&A's explanation of the quarter — sequential (vs last quarter) and year-over-year comparisons tell different stories; read both.
- Part II Item 1A — companies must disclose material changes to their risk factors mid-year. A new risk factor in a 10-Q arrived urgently enough not to wait for the 10-K.
- Footnotes on debt, covenants, and liquidity — deterioration shows up here quarters before it reaches the headlines.
- Legal proceedings updates (Part II Item 1) — new matters and reserves get their first disclosure in the quarter they became material.
Is a 10-Q audited?
No. The financial statements in a 10-Q are unaudited — the company's independent auditor performs a review, which is substantially narrower than an audit and expresses no opinion. Full audit assurance comes once a year, in the 10-K.
When are 10-Q filings due?
Large accelerated and accelerated filers have 40 days after quarter end; all other filers have 45 days. Combined with earnings press releases that typically land two to five weeks after quarter end, the 10-Q usually arrives one to three weeks after the earnings call.
Why is there no Q4 10-Q?
Because the 10-K covers the fourth quarter and the full year. That has a practical consequence: fourth-quarter results are never presented standalone in a filing — analysts derive Q4 by subtracting the first three quarters from the annual figures.
What is the difference between a 10-Q and an earnings release?
The earnings release is a press release — selective, formatted by the company, filed under an 8-K (Item 2.02) on the day of the announcement. The 10-Q is the regulated filing that follows: complete condensed statements, footnotes, updated risks, and MD&A on a prescribed form. Discrepancies in emphasis between the two are themselves informative.
Related SEC forms
Form 10-Q JSON
Free JSON · no key · no loginGET https://app.edgar.tools/forms/10-q.json
{
"form": "10-Q",
"name": "Form 10-Q",
"deadline": "40–45 days after quarter end, by filer size",
"latest": [
{ "accession": "…", "cik": 320193, "company": "Apple Inc.", "accepted": "…" }
]
}The form's key facts plus the newest filings, machine-readable.