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Statements and MD&A (Management's Discussion and Analysis) are financial reports that provide an overview of a company's financial performance and future prospects.

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Publicly traded companies are required to file statements and MD&A reports with the Securities and Exchange Commission (SEC).

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Statements and MD&A reports are typically prepared by a company's management team and reviewed by auditors before being submitted to the SEC.

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The purpose of statements and MD&A reports is to provide investors and other stakeholders with a detailed analysis of a company's financial performance and future outlook.

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Statements and MD&A reports typically include financial statements, narrative descriptions of financial results, and analyses of future prospects and risks.