The Leap Research
AdKRAKEN Buy CryptoAdTradingView Get $15 OffAdGodel Terminal 30% OffAdKRAKEN Buy CryptoAdTradingView Get $15 OffAdGodel Terminal 30% OffAdKRAKEN Buy CryptoAdTradingView Get $15 OffAdGodel Terminal 30% OffAdKRAKEN Buy CryptoAdTradingView Get $15 OffAdGodel Terminal 30% OffAdKRAKEN Buy CryptoAdTradingView Get $15 OffAdGodel Terminal 30% OffAdKRAKEN Buy CryptoAdTradingView Get $15 OffAdGodel Terminal 30% OffAdKRAKEN Buy CryptoAdTradingView Get $15 OffAdGodel Terminal 30% OffAdKRAKEN Buy CryptoAdTradingView Get $15 OffAdGodel Terminal 30% Off

SEC decoder

Four forms. That is most of it.

Earnings live in an 8-K the night of the print. The 10-Q is the homework a few weeks later. The 10-K is the yearbook. Form 4 is who bought or sold inside the building.

  1. 8-K

    Current report

    Within four business days of a material event — earnings are usually the same day.

    The 8-K is the 'something just happened' filing. Earnings press releases live here under Item 2.02. Other 8-Ks cover CEO changes, big deals, or restatements.

    • Item 2.02 — results of operations (the earnings release)
    • Exhibits — the actual press release PDF
    • Item 2.01 / 1.01 — a sale or a material agreement

  2. 10-Q

    Quarterly report

    Within 40–45 days of quarter-end. After the 8-K, this is the real homework.

    Unaudited financials for the quarter plus management's discussion (MD&A). This is where 'adjusted' numbers have to reconcile back to GAAP, and where new risks show up.

    • Income statement vs the press-release non-GAAP walk
    • Cash-flow statement — capex and free cash flow
    • MD&A — the company explaining the quarter in sentences

  3. 10-K

    Annual report

    Once a year, within 60–90 days of fiscal year-end. Audited.

    The full-year book: audited statements, business description, risk factors, legal proceedings, and executive pay. If you only read one filing a year, read this.

    • Item 1 — what the company actually does
    • Item 1A — risk factors (new ones at the top)
    • Audited financials and the auditor's opinion

  4. 4

    Insider transaction

    Within two business days of a buy or sell by an officer, director, or 10% holder.

    Form 4 is the public tape of insider trades. A CEO selling on a scheduled 10b5-1 plan is different from an unplanned dump. Context lives in the footnotes.

    • Code P (open-market buy) vs S (sale) vs A (grant/award)
    • Whether a 10b5-1 plan is checked
    • Size vs the person's remaining stake

EDGAR, in three answers

Where do I open a filing?
SEC EDGAR is free. Search the ticker or CIK, then filter by form type. Each report card here links out to that company's EDGAR index.
Press release or 10-Q first?
Press release (8-K) the night of. 10-Q a few weeks later when you want the footnotes. The deck is marketing; the 10-Q is the scorecard.
What is a CIK?
The SEC's ID number for the company. More stable than a ticker. NVIDIA is 0001045810. Apple is 0000320193.