Form 10-Q

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Background on 10-Q

Form 10-Q must be filed with the Securities and Exchange Commission after each of the first three fiscal quarters in order to provide an ongoing view of the issuer's financial position during the year and compare the last quarter to the current quarter and the prior year quarter to the current year quarter. Unlike filing a Form 10-K, financial statements are generally not audited when a 10-Q is disclosed.

Information reported on a Form 10-Q includes (but not limited to):

  • Financial Statements
  • Management Discussion and Analysis of Financial Condition and Results of Operations (MD&A)
  • Quantitative and Qualitative Disclosures About Market Risk
  • Controls and Procedures
  • Legal Proceedings
  • Risk Factors (any material changes previously disclosed)
  • Unregistered Sales of Equity and Use of Proceeds
  • Defaults Upon Senior Securities
  • Mine Safety Disclosures
  • Additional Information
  • Exhibits

A form 10-Q must be filed within 45 days for non-accelerated filers and 40 days for large accelerated filers after each of the first three fiscal quarters. The report for the fourth quarter is included with the company's annual report at the end of the fiscal year. This means that public companies are required file three 10-Qs and one 10-K per year, in addition to any other additional reports that may be required.

10-Q Extension

If a quarterly report is not completed on time before the deadline or in a timely manner, a Notification of Late Filing, also known as Form 12b-25 must be filed within one business day of the due date followed by the extension for the 10-Q or Form NT 10-Q five days later. Form 12b-25 is required to disclose the issuer's inability to file the report timely and also explain the reason for the delay.

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