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10-K vs. 10-Q vs. 8-K

The annual report, the quarterly report and the current report: what each one holds, when it's due and how they fit together.

The three reports side by side

Deadlines are for large accelerated filers, the category almost every company Ticker Sage covers falls in. Smaller companies get more time: up to 90 days for a 10-K and 45 for a 10-Q.

The 10-K: the annual report

The 10-K is the most complete document a US public company files. Its parts are numbered "Items", and the same Item numbers appear in every company's 10-K, which makes them easy to find your way around:

• Item 1, Business: what the company sells, to whom, and how it's organized.
• Item 1A, Risk Factors: what management says could hurt the business.
• Item 7, Management's Discussion and Analysis (MD&A): management's own explanation of the year's results, cash and outlook.
• Item 8, Financial Statements: the income statement, balance sheet, cash flow statement and the notes, with the auditor's report.

Apple filed its 10-K for fiscal 2025 (the year ended Sep 27, 2025) on Oct 31, 2025, 34 days after the year ended. Read Apple's 10-K on SEC EDGAR.

The 10-Q: the quarterly report

A 10-Q has the same building blocks in a shorter form: financial statements for the quarter and the year to date, an MD&A, and updates to the risk factors. The statements are reviewed by the auditor but not audited, which is a lighter check. Companies file three a year. The fourth quarter has no 10-Q because the 10-K covers the full year.

Apple's latest 10-Q covers the quarter ended Jun 27, 2026 and was filed on Jul 31, 2026, 34 days later. Read Apple's 10-Q on SEC EDGAR.

The 8-K: big news between reports

An 8-K reports one or more events from a fixed list, each with its own Item number. The ones that come up most often:

• Item 2.02, Results of Operations: the earnings press release, usually filed weeks before the 10-Q or 10-K that has the full statements.
• Item 5.02: a director or senior officer joining, leaving or getting a new pay arrangement.
• Item 1.01: a major new agreement, such as a merger agreement or a large credit line.
• Item 5.07: the results of a shareholder vote.
• Items 7.01 and 8.01: other information the company chooses to share, such as an investor presentation or a dividend announcement.

Ticker Sage writes a short, sourced note when a covered company files an 8-K, Form 4 or 13D/13G. They're in Filings news.

How they fit together

A typical quarter runs like this: the quarter ends; a few weeks later the company announces results in a press release and files it on an 8-K (often the same day as its earnings call); then the 10-Q, or the 10-K after the fourth quarter, follows with the complete statements and notes. The headline numbers usually match. The 10-Q and 10-K are the ones with the full detail, and they're the source of every figure on Ticker Sage.

Other filings you'll see

• 10-K/A or 10-Q/A: an amendment that corrects or adds to a report already filed.
• DEF 14A (the proxy statement): sent before the annual meeting, with executive pay and the items shareholders vote on.
• Form 4: a trade in the company's stock by a director, officer or 10% owner, due within two business days.
• Schedule 13D and 13G: filed by anyone who comes to own more than 5% of a company's shares.
• 20-F and 6-K: the annual and current reports of many foreign companies, in place of the 10-K and 8-K.

How fast 100 companies filed their 10-K

Half of the companies here filed within 44 days of their year end. The quickest was Oracle at 22 days; the slowest was UnitedHealth at 61 days. When a deadline falls on a weekend or holiday it moves to the next business day, so a count of 61 or 62 days can still be on time.

Each company's latest 10-K, from SEC EDGAR, sorted from quickest to slowest. The filing date links to the document.

More in Learn and Tools · Methodology & Disclosures explains where every number comes from.