10-Q
Business & Finance abbreviation · Stock Market & Investing
| Stands for | Form 10-Q (quarterly report) |
|---|---|
| Categories | Business & Finance |
10-Q stands for Form 10-Q (quarterly report), a stock market & investing abbreviation.
Quarterly report that US public companies file with the SEC for each of the first three fiscal quarters, containing unaudited financial statements, management's discussion and analysis and updates on risks and legal proceedings. No 10-Q is filed for the fourth quarter, which the 10-K covers.
Example: The 10-Q revealed that the company had drawn down its entire credit line during the quarter.
Usage notes
Large accelerated and accelerated filers must file within 40 days of quarter-end, and other companies within 45 days. Financial statements in a 10-Q are reviewed, not audited, by the external auditor. Proposals to let US companies report semiannually instead have been debated repeatedly.