The 10-Q is the quarterly report US public companies file for each of the first three quarters of their fiscal year. There is no 10-Q for the fourth quarter: the 10-K covers it.
When it is due
40 days after the end of the quarter for large accelerated and accelerated filers, 45 days for everyone else.
What is in it
- Part I, Financial Information: Item 1 Financial Statements, Item 2 MD&A, Item 3 Quantitative and Qualitative Disclosures About Market Risk, Item 4 Controls and Procedures.
- Part II, Other Information: Item 1 Legal Proceedings, Item 1A Risk Factors (changes only), Item 2 Unregistered Sales of Equity Securities and Use of Proceeds (including buybacks), Item 3 Defaults Upon Senior Securities, Item 4 Mine Safety Disclosures, Item 5 Other Information, Item 6 Exhibits.
The financial statements are not audited. The company's auditor reviews them, which is a narrower check than an audit.
Three-month and year-to-date figures
The income statement shows the quarter and the year to date. The cash flow statement shows only the year to date. The balance sheet compares the quarter-end with the last fiscal year-end, not with the previous quarter.
On Listed
Quarterly figures come from the 10-Q's XBRL data. In the forecast leagues, a 10-Q is both a results filing that locks forecasts and the source of the actual figures that score them. See how to read a 10-Q.