Balance Sheet

10-K Filing

An annual report filed with the SEC that provides a comprehensive overview of a company's financial performance, including audited financial statements, risk factors, and management discussion. The most authoritative source of financial data for fundamental analysis.

10-Q Filing

A quarterly report filed with the SEC containing unaudited financial statements and an update on the company's operations. Filed for the first three quarters of the fiscal year; the fourth quarter is covered by the 10-K annual report.

8-K Filing

A current report filed with the SEC to announce major events that shareholders should know about, such as acquisitions, executive changes, or bankruptcy. Must be filed within four business days of the event, making it a critical source for real-time investment monitoring.

Income Statement

A financial statement that reports a company's revenues, expenses, and profit or loss over a specific period. Also known as the profit and loss statement (P&L). Analysts study trends in revenue growth, gross margins, and operating leverage to assess business quality.

Cash Flow Statement

A financial statement showing how changes in balance sheet accounts and income affect cash, broken down into operating, investing, and financing activities. Many analysts consider it the most reliable statement because cash flows are harder to manipulate than accrual-based earnings.

Earnings Transcript

A written record of a company's quarterly earnings call, including management's prepared remarks and the Q&A session with analysts. A primary source for understanding management tone, forward guidance, and strategic priorities — increasingly analyzed by NLP and sentiment analysis tools.