General form for quarterly reports under Section 13 or 15(d) (PDF)

The U.S. Securities and Exchange Commission (SEC) has published Form 10-Q which is required to be filed by publicly traded companies with the SEC on a quarterly basis. It provides detailed financial information about a company’s operations and financial condition for the preceding fiscal quarter.
The form must be used by domestic and foreign companies that have registered securities with the SEC under the Securities Act of 1933 or that are required to file reports under Section 13 or 15(d) of the Securities Exchange Act of 1934. It will be valid through September 30, 2025, unless otherwise modified by the SEC and approved by the Office of Management and Budget (OMB) before.
In detail, Form 10-Q must be filed within 40 and 45 days after the end of the company’s fiscal quarter depending upon the filing status of an issuer (large accelerated versus all others). The report must include financial statements that have been reviewed by an independent auditor, as well as management’s discussion and analysis (MD&A) of the company’s financial condition and results of operations.
Failure to timely file Form 10-Q can result in significant consequences for a company, including de-listing from stock exchanges and possible enforcement action by the SEC. Detailed filing instructions are included in the document.