What SEC form must publicly traded companies in the U.S. file annually? The answer is Form 10-K. It is the comprehensive annual report that eligible domestic issuers file with the Securities and Exchange Commission.
A 10-K normally includes audited financial statements, management’s discussion and analysis, business information, risk factors, selected data, and disclosures about company operations and finances. Investors use it to examine a company’s results and risks beyond the shorter quarterly reports.
Form 10-K is different from Form 10-Q, which is filed quarterly and generally contains unaudited interim information. Form 8-K is used for specified important events, such as leadership changes or acquisitions, and is not an annual report.
The wording has an important scope nuance: foreign private issuers generally file Form 20-F rather than Form 10-K, and some issuers have different reporting obligations or exemptions. In the standard U.S. public-company context, however, Form 10-K is the canonical answer.