# 10-Q

> The quarterly report a US public company files for each of the first three quarters of its fiscal year, with unaudited financial statements.

Updated Oct 17, 2026.

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](/guides/how-to-read-a-10-q).

## Related terms

- [10-K](/glossary/10-k.md)
- [Fiscal quarter](/glossary/fiscal-quarter.md)
- [TTM](/glossary/ttm.md)
- [Filer category](/glossary/filer-category.md)
- [XBRL](/glossary/xbrl.md)

## Guides that use it

- [How to read a 10-Q](/guides/how-to-read-a-10-q.md)

All terms: [/glossary.md](/glossary.md)