The U.S. Securities and Exchange Commission (SEC) has published new Form 10-K which will be valid through December 31, 2026 unless otherwise modified before. Form 10-K is a comprehensive annual report that all publicly traded companies must file with the Commission. It provides a detailed overview of the company’s financial performance, business operations, risk factors, and management’s discussion and analysis of the company’s financial condition. This report is intended to give investors and the public a complete understanding of the company’s activities and financial position during the previous fiscal year.
It may be noteworthy that Form 10-K is a public document, meaning it is accessible to anyone and it must be filed within 60 days, 75 days, or 90 days after the end of the company’s fiscal year, depending upon its filing status (large accelerated filers, accelerated filers, and all others, respectively). It is also important to note that the enclosed form is not a standalone document and must be submitted along with all the required information outlined in the form. Detailed filing instructions are included.
The „new“ version follows the approval of the Office of Management and Budget (OMB) for an extension.