BUS 491 Business Policy & Strategy: Company Financials

Public companies are required to file documents with the Securities and Exchange Commission (SEC).  Here is a brief summary of some of the documents:

• 10-K - annual report filed 90 days after a company's fiscal end. Includes financial statements, properties owned, legal proceedings, description of business and directors and executive officers. Provides Management's Discussion with statements about plans, beliefs and estimates.  Check date. 10-Q may be more current. The 10-K is not the same as the glossy annual reports distributed by companies as a marketing tool to attract investors.

• 10-Q - quarterly report filed within 45 days of a quarters end. (3 per year) Not as extensive as 10-K.

• 20-F - annual report filed by foreign issuers similar to 10-K.  Must be filed 6 months after end of company's fiscal year.

• 8-K - reports on unexpected events and corporate changes that would be important to investors or the SEC.  Time frame for filing is within 8 days of event or change.

SEC filings can be found in:

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