EPS And Public Company Reporting Topics

Question 1

How often is the Form 10-K filed?

Answer 1

Annually- Annual report filed by registered companies (issuers)

Question 2

Form 10-K purpose

Answer 2

Provide details to investors about:
- the business of a company
- relevant risk factors it faces
- financial & operating results for the year
- perspective of its executive leadership

Question 3

Form 10-K filing deadlines

Answer 3

Large accelerated filers = 60 days
Accelerated filers = 75 days
Non accelerated filers = 90 days
(Days after fiscal period ends)

Question 4

SEC definition of Large Accelerated Filer

Answer 4

Issuer with a worldwide market value of outstanding common equity held by nonaffiliates of $700 million or more as of the last business day of the issuer’s most recently completed fiscal year

Question 5

SEC definition of accelerated filer

Answer 5

Issuer with a worldwide market value of outstanding common equity held by non-affiliates of $75 million to less than $700 million and annual revenue of $100 million or more

$75 to $700 million outstanding common equity and $100 million + in revenue