Help - Quarterly Reports

The federal securities laws require publicly traded companies to disclose information on an ongoing basis. For example, domestic issuers (other than small business issuers) must submit annual reports on Form 10-K, quarterly reports on Form 10-Q, and current reports on Form 8-K for a number of specified events and must comply with a variety of other disclosure requirements.

The Form 10-Q includes unaudited financial statements and provides a continuing view of the company's financial position during the year.The report must be filed for each of the first three fiscal quarters of the company's fiscal year.

In September 2002, the SEC approved a final rule that changed the deadlines for Form 10-K and Form 10-Q for “accelerated filers” -- meaning issuers that have a public float of at least $75 million, that have been subject to the Exchange Act’s reporting requirements for at least 12 calendar months, that previously have filed at least one annual report, and that are not eligible to file their quarterly and annual reports on Forms 10-QSB and 10-KSB. These shortened deadlines will be phased in over time. The current 10-K and 10-Q deadlines for accelerated filers are as follows:

For Fiscal Years Ending on or After Form 10-K Deadline Form 10-Q Deadline
December 15, 2004 75 days after fiscal year end 40 days after fiscal quarter end
December 15, 2005 60 days after fiscal year end 40 days after fiscal quarter end
December 15, 2006 60 days after fiscal year end 35 days after fiscal quarter end

You'll find a company's Form 10-Q filings by entering a ticker symbol or company name in the Company Search box, and selecting from the left navigation links under the Company tab. You can also view the most recent Form 10-Q filings submitted to EDGAR by clicking the Today tab and selecting Quarterly Reports under "Today's SEC Filings Activity"

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