When are annual and quarterly reports due, 10-K, 10-Q, 20-F?

Information as of 15 October 2026. The deadlines come from the general instructions printed in the SEC's own forms, linked below. If anything here is wrong, tell us at contact@oqro.io and we will correct it.

When is a Form 10-K due?

The instructions of Form 10-K say annual reports on the form must be filed within a period that depends on the size of the filer. For large accelerated filers, as defined in the SEC's Rule 12b-2, the deadline is 60 days after the end of the fiscal year covered by the report. For accelerated filers it is 75 days, and for all other registrants it is 90 days.

The form also notes a deadline rule for transition reports, filed when a company changes its fiscal year end, which follow the rules for that change, and it lets a company file certain schedules as an amendment up to 30 days after the due date. The classes of filers are defined in the SEC's rules by public float and other tests, which this article does not cover; a company's filings state which class it is in.

When is a Form 10-Q due?

The instructions of Form 10-Q say a quarterly report must be filed within a period after the end of each of the first three fiscal quarters of the year, and that no report is needed for the fourth quarter. The period is 40 days after the end of the quarter for large accelerated filers and accelerated filers, and 45 days for all other registrants.

The missing fourth quarter is not a gap in the data. The annual report covers the full year, so the year's last quarter appears there rather than in a separate 10-Q. Anyone comparing quarters must therefore derive the fourth from the annual figures, which is how OQRO handles it where it shows quarterly financials.

What about a foreign company?

A foreign private issuer does not file a 10-K or a 10-Q. According to the instructions of Form 20-F, a foreign private issuer must file its annual report on that form within four months after the end of the fiscal year covered by the report.

Instead of quarterly reports, such an issuer furnishes reports on Form 6-K. The instructions of Form 6-K say the report is to be furnished promptly after the material it contains is made public, and that the information furnished is not deemed filed for the purposes of Section 18 of the Exchange Act. This is why a foreign company's filings look different from a U.S. company's, and why OQRO's revenue and quarterly figures for foreign companies are less complete: the data structure differs.

Why do the dates matter when reading a number?

A number is only as current as the report it comes from. For a company with a December year end, the latest dates are about 1 March for a large accelerated filer, 16 March for an accelerated filer and 31 March for the others, and a quarterly figure in a screener may be six weeks old when a company files at its deadline. The date of the report's period and the date of the filing are different, and OQRO shows both where it can.

The same idea applies to the share counts on the cover of a report, which describe a date shortly before the filing. For a foreign company, the count is of ordinary shares; our article on ADR ratios explains how that changes a market value.

What this does not tell you

A deadline is a latest date, not the usual date, and many companies file earlier. The forms give the periods for the classes described; they do not say which class a given company is in, and they do not describe extensions a company can obtain by filing a notice of late filing, which this article does not cover. A late report can be reported by the company in its own filing.

OQRO measures how fresh each of its sources is on its status page. Nothing here is investment advice.