Form 8-K
Form 8-K is the current report a public company files with the SEC when a material event occurs, and it must be filed within four business days of the event. Quarterly earnings press releases are published as exhibits to an 8-K.
How to read it
8-Ks are organized by item number: Item 2.02 is results of operations (the earnings press release), 5.02 is executive changes, 1.01 is a material agreement, 2.05 is restructuring and layoffs, and 8.01 is other important events.
The first thing out on earnings day is the 8-K carrying Item 2.02. Exhibit 99.1 is the full press release, with the quarter's numbers and guidance. The complete 10-Q generally follows a few days to a few weeks later.
Common pitfalls
- Not every 8-K is about earnings. Investor days, bond offerings and shareholder meeting results are disclosed on Form 8-K too.
On FinDog
In the "Recent Earnings" section of each stock page, every period lists the 8-K, 10-Q and 10-K filed for it. The "Key Events" timeline summarizes 8-Ks that are not earnings-related.
See it on a stock page →Related terms
- Form 10-QForm 10-Q is the formal quarterly report a public company files with the SEC for each fiscal quarter except the fourth. It contains complete unaudited financial statements, management's discussion and analysis, and updates to risk factors.
- Form 10-KForm 10-K is the annual report a public company files after each fiscal year ends. It contains audited financial statements and the most complete description available of the business, its competition and its risk factors.
- BMO / AMC (Before Market Open / After Market Close)BMO (Before Market Open) means a company reports earnings before the U.S. market opens; AMC (After Market Close) means it reports after the close. The timing determines which trading day the stock reacts on.