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Form 10-Q

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From Wikipedia, the free encyclopedia

American quarterly report

"10q" redirects here. For the Internet slang ("thank you"), seeInternet slang.

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Form 10-Q, (also known as a 10-Q or 10Q) is aquarterly report mandated by the United States federalSecurities and Exchange Commission, to be filed by publicly traded corporations.

Pursuant to Section 13 or 15(d) of theSecurities Exchange Act of 1934, the 10-Q is anSEC filing that must be filed quarterly with the USSecurities and Exchange Commission. It contains similar information to the annualform 10-K, however the information is generally less detailed, and thefinancial statements are generallyunaudited. Information for the final quarter of a firm'sfiscal year is included in the 10-K, so only three 10-Q filings are made each year.

These reports generally compare last quarter to the current quarter and last year's quarter to this year's quarter. The SEC put this form in place to facilitate better informed investors. The form 10-Q must be filed within 40 days for large accelerated filers and accelerated filers or 45 days after the end of the fiscal quarter for all other registrants (formerly 45 days).^[1]^[2] Academic researchers make this report metadata available as structured datasets in the Harvard Dataverse.^[3]^[4]