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Part: four More Tools > How to Read Financial Statements

Appendix A. How to Read Financial Statements

The SEC requires that public corporations submit financial statements four times a year (quarterly). Quarterly reports (10Q) must be filed within 45 days of the end of each quarter, and a 10K (annual) report is required within 90 days of the end of the company's fiscal year.

The SEC reports are filed in electronic format and are immediately available on the SEC's EDGAR database (www.sec.gov). Anyone can access the SEC database directly, but it's easier to use a third-party site such as FreeEdgar.


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