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What is a 10-Q filing?

A 10-Q is the unaudited quarterly report U.S. public companies file three times a year — covering the three quarters that don't end the fiscal year — under Section 13 of the Exchange Act.

Last updated: 2026-05-01. Source: SEC EDGAR.

A 10-Q is the quarterly disclosure between annual reports

Public companies file three 10-Qs per fiscal year, one for each of the first three fiscal quarters. The fourth quarter is folded into the 10-K — there is no separate Q4 10-Q.

Filing deadlines: 40 days after quarter-end for large accelerated and accelerated filers; 45 days for non-accelerated filers. Compared to the 10-K, the financials are unaudited but reviewed by the auditor.

What's inside a 10-Q

Part I — Financial Information: condensed financial statements (balance sheet, income statement, cash flow), MD&A, market risk disclosures, and disclosure controls.
Part II — Other Information: legal proceedings, risk-factor updates (only material changes from the 10-K), unregistered share sales, and exhibits.

10-Q vs. 10-K — the practical differences

Frequency: 10-Q is quarterly (3× per year); 10-K is annual.
Audit status: 10-Q financials are unaudited (auditor-reviewed); 10-K financials are audited.
Scope: 10-Q is condensed and update-focused; 10-K is full-scope and comprehensive.
Deadline: 40-45 days after quarter-end for 10-Q; 60-90 days after year-end for 10-K.
Risk factors: 10-K lists all material risks; 10-Q only updates material changes from the 10-K.

10-Q/A — amendments

SecFilingDex tracks 10 10-Q/A amendments alongside originals. Common reasons for amendment: restated financials, corrected exhibits, or new disclosures that were material at filing date but not included.

Our view

The 10-Q is where management language drift first becomes visible — the section that changes most quarter-over-quarter is usually the section the market should be paying attention to. Diff the MD&A across consecutive 10-Qs and the story tells itself.

See live data

Browse live 10-Q filings — 23 filings indexed. Updated as new EDGAR submissions are ingested.

Glossary

10-Q: Quarterly report on Form 10-Q filed with the SEC under Section 13 of the Securities Exchange Act of 1934. Filed three times per year (Q1, Q2, Q3); the fourth quarter is folded into the annual 10-K. Financials are unaudited but auditor-reviewed.
10-Q/A: An amendment to a previously filed 10-Q. Used to restate, correct, or add disclosure to a quarterly report.
Auditor review: A limited engagement, less rigorous than a full audit. Required for 10-Q financials. Provides negative assurance: the auditor states they are not aware of material modifications needed.