What Are SEC Filings? 10-K, 10-Q, 8-K and Other Forms Explained
What SEC filings are, which forms public companies file and when, and how to find the numbers inside them, with real examples from Apple.
SEC filings are the reports that companies with publicly traded stock must send to the U.S. Securities and Exchange Commission. They are public: anyone can read them for free on the SEC's EDGAR system. Annual and quarterly reports carry a company's official financial statements, and shorter reports announce events such as earnings, a new chief executive, or an acquisition.
This guide covers the forms you are most likely to meet, when companies file them, and where the numbers sit inside each one.
Why companies file with the SEC
U.S. securities law requires companies that sell shares to the public to disclose information that investors need to judge the business. Once a company's stock is registered, it has to keep reporting on a fixed schedule for as long as it stays public. Company officers sign the reports, and the annual financial statements are audited by an independent accounting firm.
The result is a consistent public record. Every 10-K follows the same outline, every 8-K uses the same numbered items, and since about 2011 the financial statements in these reports have been tagged in a machine-readable format called XBRL. Tagging is what lets a site like this one read the figures straight from the filings instead of retyping them.
The forms you will see most
| Form | What it is | When it is filed |
|---|---|---|
| 10-K | Annual report with audited financial statements | 60 to 90 days after the fiscal year ends, depending on company size |
| 10-Q | Quarterly report with unaudited financial statements | 40 to 45 days after each of the first three fiscal quarters |
| 8-K | Current report on a significant event | Usually within four business days of the event |
| DEF 14A | Proxy statement for the annual shareholder meeting | Before the meeting |
| S-1 | Registration statement, most often for an IPO | Before shares are first sold to the public |
| 3, 4, 5 | Holdings and trades by directors, officers and 10% owners | Form 4 within two business days of a trade |
| 20-F, 6-K | Annual and current reports from foreign companies listed in the U.S. | 20-F within four months of year end |
Amended versions add "/A" to the form name, for example 10-K/A.
The 10-K: the annual report
The 10-K is the most complete picture of a company you can get from public sources. It is organized into numbered items, and a few of them do most of the work:
- Item 1, Business: what the company sells, to whom, and how it is organized.
- Item 1A, Risk Factors: what management thinks could go wrong.
- Item 7, Management's Discussion and Analysis (MD&A): management's explanation of the year's results, in prose.
- Item 8, Financial Statements: the audited income statement, balance sheet and cash flow statement, with notes.
Deadlines depend on company size. The largest companies have 60 days after their fiscal year ends; smaller ones have 75 or 90. Apple's fiscal year 2025 ended on September 27, 2025, and it filed its 10-K on October 31, 2025.
A fiscal year does not have to match the calendar. Apple's ends in late September, Microsoft's in June, and many retailers' in late January or early February. Always check which months a "fiscal 2025" figure covers before comparing two companies.
The 10-Q: the quarterly report
A 10-Q covers one fiscal quarter and the year to date. Its financial statements are reviewed by the auditor but not fully audited, and it is shorter than a 10-K. Companies file three 10-Qs a year. There is no 10-Q for the fourth quarter, because the 10-K covers the full year instead; fourth-quarter figures are usually found by subtracting the first three quarters from the annual total. Our methodology page explains how this site handles that.
Large companies must file each 10-Q within 40 days of the quarter's end, and smaller companies within 45. Apple's quarter ending June 27, 2026 was reported in a 10-Q filed on July 31, 2026.
The 8-K: current reports
An 8-K reports a significant event soon after it happens, usually within four business days. Each 8-K lists one or more numbered items that say what kind of event it is. Common ones include:
- Item 2.02, Results of Operations: the company is releasing earnings. The press release is normally attached as an exhibit.
- Item 5.02, Officer or Director Change: an executive or board member is joining or leaving.
- Item 1.01, Material Agreement: the company signed an important contract.
- Item 8.01, Other Events: anything else the company chooses to report.
Earnings usually appear in an 8-K first. Apple released its June-quarter results in an 8-K on July 30, 2026, a day before it filed the matching 10-Q. Figures in an earnings press release can include "adjusted" or non-GAAP measures that do not appear in the 10-Q, so the two do not always match line for line. See the earnings releases for Apple for an example.
Ownership and insider filings
Forms 3, 4 and 5 report the shares held by a company's directors, officers and anyone who owns more than 10% of the stock. Form 4, filed within two business days of a trade, is the one to watch for insider buying and selling. Form 144 is a notice that someone affiliated with the company plans to sell restricted shares.
Other ownership filings come from investors rather than the company. Schedules 13D and 13G are filed by anyone who owns more than 5% of a company's shares, and Form 13F lists the U.S. stock holdings of investment managers that oversee at least $100 million in U.S. stocks.
These filings appear under the company on EDGAR, which is why a large company can show dozens of filings in a single month. On a company's filings page here, ownership filings are kept out of the default view so that the reports on the business are easier to find.
How to find a company's filings
You have two free options:
- SEC EDGAR. Search for the company by name or ticker at sec.gov. Every filing is there, back to the mid-1990s, with the full documents and exhibits.
- This site. Search for a ticker, then open the filings page, for example Apple's SEC filings or Microsoft's. Each row links to the original document on EDGAR. The statement pages show the figures from the 10-K and 10-Q reports as tables covering several years.
Frequently asked questions
Are SEC filings free to read?
Yes. Every filing on EDGAR is public and free, and you do not need an account.
What is the difference between a 10-K and an annual report to shareholders?
The 10-K is the official filing with the SEC. Many companies also publish a glossier "annual report" for shareholders, and some simply wrap the 10-K in a cover letter. The financial statements are the same.
Do private companies file with the SEC?
Generally not. Private companies only file in specific cases, such as before an IPO or when they raise money under certain exemptions, and those filings rarely include full financial statements.
What is a CIK?
A Central Index Key is the number the SEC assigns to every company and person that files. Tickers can change; the CIK does not. Apple's CIK is 0000320193.
This guide explains how to read public filings. It is not investment advice.