10-K vs 8-K: Annual Report vs Current Report
Short answer. A 10-K is a US public company’s full annual report with audited financials, filed once a year. An 8-K is a short current report filed within four business days when something material happens: an acquisition, executive departure, bankruptcy, a change of auditor or an earnings release. The 10-K is scheduled; the 8-K is event-driven.
Side by side
| Form 10-K | Form 8-K | |
|---|---|---|
| Trigger | Fiscal year end | A specific material event |
| Filed | Once a year, 60-90 days after year end | Within four business days of the event |
| Length | Very long, 100+ pages | Usually a few pages plus exhibits |
| Audited | Yes | No |
| Typical content | Business, risks, MD&A, audited statements | The event, press releases, agreements as exhibits |
| Use for investors | Baseline understanding of the company | Early signal of changes between periodic reports |
Which one fits you?
Lean towards Form 10-K if…
- you need the full picture of a company’s business, risks and finances
- you want audited figures
Lean towards Form 8-K if…
- you want to catch events as they happen, such as deals, leadership changes or guidance
- you track a stock between quarterly filings
Frequently asked questions
Do earnings releases appear on an 8-K?
Yes. Companies furnish earnings press releases under Item 2.02 of Form 8-K.
What is the 10-Q?
The quarterly counterpart of the 10-K; see 10-K vs 10-Q.
Where do I find 8-Ks?
On the SEC’s EDGAR site and on the company’s investor relations page.
General education, not personal financial advice. Figures are typical US examples and vary by provider and year.