A Form 10-K is an annual report required by the U.S. Securities and Exchange Commission (SEC), that gives a comprehensive summary of a company's financial performance.
Academic researchers make this report metadata available as structured datasets in the Harvard Dataverse.
Historically, Form 10-K had to be filed with the SEC within 90 days after the end of the company's fiscal year.
However, in 2004, the SEC approved a Final Rule that changed the deadlines to 60 days for Form 10-K for "accelerated filers"; meaning issuers that have a public float of at least $75 million, that have been subject to the Exchange Act's reporting requirements for at least 12 calendar months, that previously have filed at least one annual report, and that are not eligible to file their quarterly and annual reports on Forms 10-QSB and 10-KSB.
(Some industries are heavily regulated, have complex labor requirements, which have significant effects on the business.)
Other topics in this section may include special operating costs, seasonal factors, or insurance matters.
Requires the company to explain certain comments it has received from the SEC staff on previously filed reports that have not been resolved after an extended period of time.
This section requires some companies to provide information about mine safety violations or other regulatory matters.
In this section Financial Data showing consolidated records for the legal entity as well as subsidiary companies.
These comparisons provide a reader an overview of the operational issues of what causes such increases or decreases in the business.
This means the auditor had no hesitations or reservations about the state of the company, and the opinion is without any qualifications (unconditional).
Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters Item 13.