EDGAR 101: What a 10-K, 10-Q and 8-K Actually Tell You
Three SEC forms, three jobs. The 10-K is the annual filing. The 10-Q is the quarterly one. The 8-K is the current report.
NU commentary. This is an NU original reading guide. It is not investment advice and not a company filing.
AI-assisted. Drafted with AI assistance. The form descriptions below follow the SEC's Investor.gov glossary, checked October 17, 2026. Disclosure and law references.
Three forms
- The 10-K is the annual report a company files with the SEC. Investor.gov says it gives a comprehensive overview of the company's business and financial condition and includes audited financial statements. It is not the same document as the annual report a company sends shareholders for a director election.
- The 10-Q is the quarterly report. Investor.gov says it includes unaudited financial statements and is filed for each of the first three fiscal quarters.
- The 8-K is the current report for certain material events shareholders should know about. Investor.gov says companies generally have four business days to file one after a triggering event. If the company is only furnishing an 8-K to satisfy Regulation FD, that page says the due date might be earlier.
What to open first
This is NU's reading order, not a line in the form: Risk Factors, the footnotes, and "Legal Proceedings." That is where the company puts the problems, the accounting detail, and the cases.
Press release versus filing
A press release is the company talking. A filing is the company on the record. Search the filings in the SEC's EDGAR search.
Not investment advice. Read the filing, not a summary of the filing, before you rely on a number.