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Form 10-Q

Also called 10-Q, quarterly report.

The quarterly report public companies file for the first three quarters of each fiscal year, with unaudited financial statements.

The 10-Q gives a continuing view of the company's financial position during the year. It has unaudited financial statements and fewer items than the 10-K. Source 1 Source 2

It's due 40 days after the quarter ends for large accelerated and accelerated filers, and 45 days for other companies. Source 3

Part II, Item 1A reports material changes to the risk factors in the last 10-K. Smaller reporting companies don't have to provide it. Source 4

In May 2026 the SEC proposed letting companies choose to file one semiannual report instead of three 10-Qs. When this was written, it was a proposal, not a rule. Source 5 Source 6

Related terms

Where it comes up

Sources

  1. SEC, Investor.gov: Glossary: Form 10-Q (opens in a new tab)
  2. SEC, Investor.gov: Investor Bulletin: How to Read a 10-K/10-Q (opens in a new tab)
  3. SEC: Financial Reporting Manual, Topic 1: Registrant's financial statements (filing deadlines) (opens in a new tab)
  4. SEC: Form 10-Q and its general instructions (opens in a new tab)
  5. SEC: SEC proposes amendments to permit optional semiannual reporting (May 2026) (opens in a new tab)
  6. SEC: Fact sheet: Proposal to allow optional semiannual reporting (opens in a new tab)

All glossary terms