Accounting
What is 10-K, 10-Q & 8-K Filings - US?
Public US companies are required by the SEC to file: 10-K (annual report, audited, ~70 days after fiscal year-end), 10-Q (quarterly, unaudited, ~45 days after quarter-end), and 8-K (within 4 business days of any material event).
Formula
Free access at sec.gov/edgar. Search by company name or ticker. Indian equivalents: Annual Report + quarterly results filed with NSE/BSE and posted to company IR page.
How to Interpret
The 10-K is the single most important document for fundamental analysis, it contains the audited financial statements, MD&A discussion, risk factors, segment data, executive compensation, and detailed footnotes. Skim every 10-K before buying any US stock. The Risk Factors section often previews the bear case better than any analyst report.
Typical Ranges
N/A, disclosure document. Read the Risk Factors and MD&A sections of every 10-K before initiating a US position.