Form 10-Q

The Form 10-Q is a report filed quarterly by most reporting companies. It 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 and is currently due within 45 days of the close of the quarter. In addition to Form 10-Q, companies provide annual reports to their shareholders and file Form 10-K on an annual basis with the SEC.

On August 27, 2002, the SEC adopted rules that shorten the filing deadlines for certain publicly traded companies. The shortened time periods will be phased in over a three-year period, ultimately requiring these companies to file the Form 10-Q with the SEC in 35 days. You can find more information about the phase-in period and the companies that must comply with the shortened deadlines in the SEC's Final Rule.

You'll find a company's Form 10-Q in the SEC's EDGAR database. You can learn how to use EDGAR to find reports filed by companies. You also can view a PDF version of the Form that contains instructions.