Types of SEC Filings

The following is a description of the filings made with the U.S. Securities and Exchange Commission on which many financial analysts focus. These filings are available to creditors on the SEC’s online website, called EDGAR:

• Prospectus. A prospectus contains the basic business and financial information on an issuer with respect to a particular securities offering. Investors may use the prospectus to help appraise the merits of the offering and make educated investment decisions. A prospectus in its preliminary form is frequently called a "red herring" prospectus and is subject to completion or amendment before the registration statement becomes effective, after which a final prospectus is issued and sales can be consummated.
• Registration Statement. This is a form describing the purpose for the public offering of securities meaning how the funds will be used.  This document will also contain financial information about the company along with its history, management team, and operational details.
• S1. This is the basic registration form. It can be used to register securities for which no other form is authorized or prescribed, except securities of foreign governments or sub-divisions thereof. 
• Form 8-K is the "current report." It is used to report the any material events or changes which are of importance to investors or security holders and previously have not been reported by the registrant. It provides more current information on certain specified events than would Forms 10-Q or 10-K. 
• Form 10K. This document is the annual report that most reporting companies file with the SEC. It provides a comprehensive overview of the registrant's business operations and financial activities. The report must be filed within 90 days after the end of the company's fiscal year.  The 10-K the primary document used to research a company’s financial condition and its operations. The Form 10-K includes audited financial statements, a discussion of products and services, a review of operations, management discussion and analysis, and a discussion of the company’s major markets.
• Form 10-KSB is the annual report filed by reporting "small business issuers." It provides a comprehensive overview of the company's business, although its requirements call for slightly less detailed information than required by Form 10-K. The report must be filed within 90 days after the end of the company's fiscal year. 
• Form 10-Q is a report filed quarterly by most reporting companies. It includes unaudited financial statements and provides an overview of the company's financial position during the year. The report must be filed for each of the first three fiscal quarters of the company's fiscal year and is due within 45 days of the close of the quarter. 
• Form 10-QSB is filed quarterly by reporting small business issuers. It includes unaudited financial statements and provides an overview of the company's financial position and results of operations throughout the year. The report must be filed for each of the first three fiscal quarters and is due within 45 days of the close of the quarter. 
• Form 12b-25 is used as a notification of late filing by a reporting company that determines that is unable to file a required periodic report when due without "unreasonable effort or expense." If a company files a Form 12b-25, it is entitled to extended time but must file the required report within five calendar days (for a Form 10-Q or 10-QSB) or within fifteen calendar days (for a Form 10-K) 

Edited by Michael Dennis.