Appendix E. 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 ( Anyone can access the SEC database directly. You can also access the reports via financial websites, such as Yahoo! and MSN Money.

Data services, such as Reuters, compile the EDGAR data into more user-friendly formats for display on major financial sites. These reports typically display the five most recent quarters ...

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