Types of SEC Filings

SEC forms that are important to the investment profession

Types of SEC Filings

If you are a serious investor or finance professional, knowing and being able to interpret the various types of SEC filings will help you in making informed investment decisions. Publicly traded companies are required by the law to disclose relevant information concerning their business and corporate structure. The information enables investors to understand the company’s business model and predict their future performance. The following are the common types of SEC filings:

SEC Form 10-K

Form 10-k is a report that gives a comprehensive analysis of the company. It includes a detailed summary of company’s results, management discussions, and audited financial statements. Companies are required to submit this filing within 90 days after the end of their fiscal year.

SEC 10-Q

Form 10-Q is an abbreviated version of form 10-K and contains company’s results by quarter. Companies are required to submit the form within 45 days of the end of each of the three first quarters of their fiscal year. The filing outlines the company’s latest developments and its future plans. It contains unaudited financial statements, and the reports are less detailed than form 10-K.

SEC 8-K

Unscheduled events that are important to the shareholders, investors, and SEC are provided in form 8-K. These events may include the resignation of a director, bankruptcy, disposition of assets, appointment of new executives and other significant developments. The listing also provides further details about these events such as press releases and data tables.

SEC S-1

Form S-1 is an initial registration form that companies must issue to investors the first time they go public. The form is necessary because there is little public information for companies in the initial stages of going public. It provides information on the planned use of the funds, the number of shares to be issued, their business model, competition, offering price methodology and risk factors.

SEC S-4

The SEC form S-4 is submitted by companies going through an exchange offer and contains material information related to a merger or acquisition. The filing is needed by investors looking to make quick gains from mergers or acquisitions. Therefore, companies submitting SEC filing S-4 are required to disclose essential facts about their financial and operating activities.

SEC 11-K

SEC filing 11-K is also referred to as the Annual Report of Employee Stock Purchase, Savings, and Similar plans. It is a special report that a security issuer should submit alongside other annual reports at the end of their fiscal financial year. It includes registration, proxy solicitations, audit requirements and other disclosures important to the investing public.

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