Definition
Form 10-Q
The quarterly report — condensed financial statements and an updated management discussion, filed for each of the first three fiscal quarters. It is reviewed by the auditor but not audited, and the fourth quarter never gets one: Q4 lives only inside the annual report's full-year figures.
Fiscal year = 3 × 10-Q + one 10-K (the fourth quarter reports only inside the annual)
- Cadence
- due within 40–45 days of quarter end by filer size — the fastest recurring full-statement read.
- Assurance
- reviewed, not audited — quarterly figures carry lighter assurance than the 10-K's.
Not a filing concept — the quarterly form itself; its concepts carry quarterly periods. On EDGAR under the company's filings, form type 10-Q — three per fiscal year, none after the fourth quarter.
- A missing standalone Q4 is structural, not an omission — deriving it means subtracting nine months from the year, with the seams that implies.
Educational use only — not investment advice. Figures come from public SEC filings; Echelon teaches you to analyze data, it never recommends buying or selling any security.