Get the free FORM 10-Q

This document is a quarterly financial report by Learning Tree International, Inc. for the period ended December 31, 2003, submitted to the SEC in accordance with the Securities Exchange Act.

How to fill out form 10-q

How to fill out FORM 10-Q

1. Obtain a copy of FORM 10-Q from the SEC's EDGAR database or your company's investor relations website.
2. Review the instructions for filing and ensure you understand the required sections.
3. Begin with the cover page: fill in the company name, SEC file number, and other identifying information.
4. Complete the financial statements section, including the balance sheet, income statement, and cash flow statement.
5. Provide management's discussion and analysis (MD&A) of financial condition and results of operations.
6. Include disclosures regarding market risk, derivatives, and off-balance-sheet arrangements if applicable.
7. Fill in details about legal proceedings, regulatory compliance, and any other relevant contingencies.
8. Review and ensure all sections comply with the SEC's requirements and applicable accounting standards.
9. Obtain necessary approvals from management and board, if required, before final submission.
10. File the completed FORM 10-Q with the SEC via EDGAR and ensure a copy is available for shareholders.

Who needs FORM 10-Q?

1. Publicly traded companies are required to file FORM 10-Q quarterly with the SEC.
2. Investors and analysts use FORM 10-Q to assess a company's financial health and operational results.
3. Regulatory agencies and stakeholders may require access to FORM 10-Q to ensure compliance and transparency.

People Also Ask about

What triggers the filing of Form 10?

The SEC requires a company to file SEC Form 10 when it has more than $10 million in total assets and more than 500 shareholders. A company with fewer shareholders or assets may voluntarily make this SEC filing, but it is not required.

What is the difference between a 10-K and a 10-Q?

While 10K reports are due annually and must include audited financial statements, 10Q reports are due quarterly, three times a year, and include unaudited financial statements. 10Q filings provide shareholders and the public an on-going update on a company's performance over the year.

What is the difference between a Form 10-K and a Form 10-Q?

While 10K reports are due annually and must include audited financial statements, 10Q reports are due quarterly, three times a year, and include unaudited financial statements. 10Q filings provide shareholders and the public an on-going update on a company's performance over the year.

Is Form 10-Q audited?

Form 10-Q is similar to Form 10-K but less detailed. Additionally, the financial statements in a 10-Q are near the beginning of the filing, unlike the 10-K. The financial statements in a Form 10-Q are considered unaudited, unlike in the 10-K, where a full audit is performed.

Which of the following entities requires the filing of the Form 10-Q?

Yes, all U. S. public companies issuing common shares of stock that trade on exchanges are required to file Form 10-Q.

What is Form 10-Q used for?

The 10-Q provides a window into the financial health of a company. Investors can use the form to get a sense of its quarterly earnings and other elements of its operations and to compare them to previous quarters. Thus, it is a dependable performance-tracking tool.

Who signs 10-Q?

At least one complete copy of the report filed with the Commission and one such copy filed with each exchange must be manually signed on the registrant's behalf by a duly authorized officer of the registrant and by the principal financial or chief accounting officer of the registrant.

Who has to file 10-Q?

Any publicly traded company must file the Form 10-Q, along with the Form 10-K and other required filings. The SEC gives two timeframes for filing: Large accelerated and accelerated filers with a float exceeding $700 million need to submit Form 10-Q within forty days of the quarter's end.

For pdfFiller’s FAQs

What is FORM 10-Q?

FORM 10-Q is a quarterly report mandated by the U.S. Securities and Exchange Commission (SEC) that publicly traded companies must file to disclose their financial performance and other relevant information.

Who is required to file FORM 10-Q?

All publicly traded companies that are required to file reports under the Securities Exchange Act of 1934 must submit FORM 10-Q to the SEC.

How to fill out FORM 10-Q?

To fill out FORM 10-Q, companies must complete specific sections which include financial statements, management's discussion and analysis, disclosure of market risks, and any additional information required by the SEC.

What is the purpose of FORM 10-Q?

The purpose of FORM 10-Q is to provide investors and the public with timely information about a company's financial condition, results of operations, and any significant changes that may affect the company's future performance.

What information must be reported on FORM 10-Q?

FORM 10-Q must report condensed financial statements, management's analysis of financial condition and results of operations, disclosure of market risks, and any material changes in the company's financial condition or operations since the last report.