A comprehensive, survivorship-bias-free dataset of Form 10-Q quarterly reports filed with the SEC by domestic Exchange Act reporting companies from 1993 to the present. Each record is the complete, original filing document as published on EDGAR — including full financial statements, MD&A, risk and legal disclosures, controls certifications, and, for modern filings, embedded Inline XBRL (iXBRL) tags.
Programmatically retrieve the full list of dataset archive files, download URLs and dataset metadata.
Dataset Index JSON API
Download the entire dataset as a single archive file.
Download Entire Dataset:
Download a single container file (e.g. monthly archive) from the dataset.
Download Single Container:
The dataset captures every Form 10-Q and Form 10-Q/A (amended quarterly report) filed by domestic SEC reporting companies from 1993 through the present. Each record corresponds to one submission: the primary filing document as published on EDGAR, in its original format — HTML, Inline XBRL-embedded HTML, or plain ASCII text for older filings.
Coverage includes publicly listed operating companies, issuers with publicly registered debt, SPACs, statutory trusts, structured finance entities, and business development companies (BDCs). The dataset is survivorship-bias free: filings from registrants that have since ceased reporting — through bankruptcy, acquisition, merger, voluntary deregistration, or other termination of reporting status — are included in full.
Excluded from each record: separately filed exhibit attachments, standalone XBRL instance documents and taxonomy linkbases, binary image attachments, and EDGAR submission header index files. The complete main filing document is captured; ancillary submission components are not.
Each Form 10-Q filing document follows a two-Part structure prescribed by SEC rules.
Item 1 — Financial Statements is typically the most substantial portion of the document. It contains condensed interim financial statements prepared under GAAP (or applicable accounting standard) on a comparative basis:
The notes to financial statements are often the most information-dense component of Item 1. They address accounting policies and any period-specific changes, revenue recognition, segment reporting, debt instruments and credit facilities, equity activity, derivative and hedging instruments, fair value measurements, contingent liabilities, legal proceedings, and related party transactions. Note depth and length vary significantly across registrants and industries.
Item 2 — MD&A is the principal narrative section. Management explains financial condition, results of operations, and liquidity for the reporting period and compares results to the prior comparable period. Coverage typically includes revenue and margin trend explanations, segment performance commentary, liquidity and capital resources analysis (including cash flow discussion, debt covenant status, and capital expenditure plans), off-balance-sheet arrangements where applicable, and forward-looking statements with cautionary language. MD&A must satisfy the requirements of Regulation S-K Item 303.
Item 3 — Quantitative and Qualitative Disclosures About Market Risk addresses interest rate, foreign exchange, equity price, and commodity price risk exposures. Smaller reporting companies are exempt from providing this item.
Item 4 — Controls and Procedures contains management's evaluation of the effectiveness of disclosure controls and procedures under Exchange Act Rules 13a-15 and 15d-15, and disclosure of any material changes in internal control over financial reporting (ICFR) during the period. No independent auditor attestation on ICFR is required in Form 10-Q.
Item 1 — Legal Proceedings: Description of material pending legal proceedings. Registrants frequently cross-reference to financial statement notes rather than separately repeating the disclosure here.
Item 1A — Risk Factors: Updated or new risk factors not previously disclosed or materially changed since the most recent annual report. Smaller reporting companies are not required to provide this item.
Item 2 — Unregistered Sales of Equity Securities and Use of Proceeds: Disclosures of unregistered equity sales during the period and issuer repurchases of equity securities.
Item 3 — Defaults Upon Senior Securities: Disclosure of any material default or arrearage on indebtedness or preferred stock dividends.
Item 4 — Mine Safety Disclosures: Required under the Dodd-Frank Act for registrants with mining operations; not applicable for most filers.
Item 5 — Other Information: Catch-all for material information not covered elsewhere, including — since 2023 SEC rule amendments — disclosures of Rule 10b5-1 trading plan adoptions, modifications, or terminations by officers and directors.
Item 6 — Exhibits: Tabular list of exhibits filed or incorporated by reference. Standard exhibits include Sarbanes-Oxley Section 302 certifications (Rule 13a-14(a)/15d-14(a)) and Section 906 certifications (Rule 13a-14(b)/15d-14(b)), signed by the principal executive officer and principal financial officer.
Signatures: The registrant's signature block certifying that the report satisfies the requirements of Section 13 or Section 15(d) of the Securities Exchange Act of 1934.
Since the SEC's phased iXBRL mandate (effective for large accelerated filers for fiscal quarters ending on or after September 15, 2020, and subsequently for other filer categories through 2022), domestic registrants submit Form 10-Q as an Inline XBRL document. In this format, the primary HTML filing document contains embedded XBRL data tags within the financial statements and cover-page elements. The dataset record is the complete iXBRL HTML file — a single document serving as both the human-readable quarterly report and the machine-readable tagged data source. The associated EDGAR submission also includes separate XBRL instance documents and taxonomy linkbases; those files are not included in this dataset. Pre-iXBRL filings (generally pre-2019 for most filers) are in plain HTML or ASCII format without embedded XBRL.
Form 10-Q is filed exclusively by domestic reporting companies subject to Exchange Act periodic reporting obligations. The filing obligation arises under Exchange Act Rules 13a-13 and 15d-13, extending quarterly reporting requirements to all registrants that are also subject to annual reporting obligations under Rules 13a-1 and 15d-1. The filer population includes:
Form 10-Q is a periodic report, not an event-driven filing. It is required for the first, second, and third fiscal quarters of each fiscal year. The obligation arises automatically at the close of each applicable quarter.
Filing deadlines by filer status:
| Filer Status | Deadline After Quarter-End |
|---|---|
| Large accelerated filer (float ≥ $700M) | 40 days |
| Accelerated filer (float $75M–$700M) | 40 days |
| Non-accelerated filer / smaller reporting company | 45 days |
A 5-day extension is available via Form 12b-25.
Foreign private issuers (FPIs) are not required to file Form 10-Q. They report annually on Form 20-F (or Form 40-F for Canadian issuers) and furnish interim reports on Form 6-K, not on Form 10-Q. Registered investment companies (mutual funds, ETFs, closed-end funds) use Investment Company Act reporting forms rather than Form 10-Q. Some ABS issuers use Form 10-D for periodic distribution reports rather than Form 10-Q. Issuers that have suspended their Section 15(d) obligation via Form 15 cease quarterly 10-Q reporting at that point.
Form 10-K filing content dataset: The closest structural counterpart, capturing the same domestic registrant population at the annual rather than quarterly cadence. Form 10-K filings include audited annual financial statements, the independent auditor's report, complete business description (Item 1), full risk factors (Item 1A), and annual MD&A. Form 10-Q filings present condensed, unaudited interim financials and MD&A focused on quarterly and year-to-date changes. The two datasets are complementary — 10-Q captures intra-year developments; 10-K provides the audited annual baseline.
Form 8-K filing content dataset: Same domestic registrant population but event-driven rather than periodic. Form 8-K filings disclose material events within 4 business days; they do not contain condensed financial statements for a reporting period. 8-K filings often precede and initiate disclosures that are later contextualized in the subsequent 10-Q.
Form 20-F and Form 6-K datasets (foreign private issuers): Non-overlapping filer population. FPIs do not file Form 10-Q. A comprehensive cross-registrant dataset requires combining 10-K/10-Q data for domestic issuers with 20-F/6-K data for foreign private issuers.
XBRL / structured financial statement datasets: Derived from the same 10-Q (and 10-K) filings by extracting tagged financial values into normalized tabular form. XBRL datasets cover only tagged financial elements; narrative text (MD&A, notes, risk factors, legal proceedings) is absent. Historical coverage is limited to the XBRL era (approximately 2009 onward for most filers). The full 10-Q content dataset is the necessary upstream source for text analysis, NLP, and any workflow requiring complete document content.
Section-extracted datasets (MD&A-only, risk factors-only, notes-only): Derived from the same full 10-Q filings but containing only one extracted section per record. The full Form 10-Q filing content dataset is required when cross-item context, flexible extraction, or the complete disclosure record is needed.
Equity research analysts use 10-Q filings as the primary quarterly data source for earnings analysis and financial model updates, focusing on Item 1 financial statements for reported figures and Item 2 MD&A for management commentary on performance and outlook.
Credit analysts and fixed income researchers extract financial statement notes from Item 1 across quarters to track leverage, covenant compliance, liquidity, and debt structure changes — monitoring credit condition more frequently than annual filings permit.
Forensic accountants and accounting researchers compare financial statements and accounting policy notes across consecutive 10-Q filings to identify policy changes, accrual irregularities, and MD&A inconsistencies that may signal restatement risk.
Financial data engineers and quantitative researchers use the full corpus as a source layer for financial text processing — extracting financial statement tables, parsing MD&A text, building NLP training corpora, and constructing survivorship-bias-free historical datasets for model development.
LLM and RAG developers building financial information retrieval and question-answering systems ingest full 10-Q documents to construct document indexes and context-aware retrieval pipelines. The complete document — across all Parts and Items — and the semantic structure of iXBRL filings support multi-section querying and extraction.
Compliance officers and disclosure counsel review peer company 10-Q filings to benchmark risk factor (Item 1A), legal proceedings (Part II Item 1), and internal controls (Item 4) disclosures against market practice when drafting or reviewing their own quarterly reports.
Securities litigation attorneys and regulatory counsel use the dataset to reconstruct historical quarterly disclosure records — what was disclosed in specific periods, how legal proceedings were characterized, and what forward-looking statements appeared — for use in securities fraud claims, regulatory investigations, and restatement analysis.
M&A due diligence teams review multiple quarters of 10-Q filings for acquisition targets to identify seasonal patterns, one-time charges, working capital trends, and contingent liabilities disclosed in financial statement notes.
Academic researchers in accounting, finance, and law use large-scale 10-Q corpora for empirical studies on earnings management, MD&A readability, voluntary disclosure, and information asymmetry. Survivorship-bias-free coverage from 1993 enables long-horizon empirical work.
Quarterly financial model updates and earnings analysis: Equity analysts extract condensed financial statements from Item 1 across registrants each quarter to update revenue, margin, and EPS models. Survivorship-bias-free historical coverage supports backtested model calibration without selection bias.
Credit condition monitoring via financial statement notes: Fixed income analysts extract debt-related note disclosures from Item 1 across quarters to track leverage ratios, credit facility utilization, covenant headroom, and off-balance-sheet obligations — enabling more granular deterioration detection than annual filings alone.
MD&A text mining for sentiment and thematic signals: Quantitative researchers and NLP teams parse Item 2 text across large registrant populations to extract sentiment scores, measure linguistic uncertainty, and identify thematic shifts (supply chain disruptions, inflation, demand changes) as inputs for equity or credit factor models.
Restatement and accounting irregularity detection: Forensic accountants compare financial figures and policy notes across consecutive 10-Q filings for a given registrant to identify unexpected accounting changes, accrual anomalies, or discrepancies between narrative and reported figures — early-warning signals for restatements.
Legal proceedings and litigation tracking: Securities litigators and governance analysts extract Part II Item 1 disclosures across quarters and registrants to monitor how pending legal matters are disclosed, modified, or resolved — supporting multi-year litigation trajectory analysis with historical coverage back to 1993.
Building training and evaluation corpora for financial NLP models: Data science teams and LLM developers use the full 10-Q document corpus to construct fine-tuning datasets, retrieval indexes, and named entity recognition training corpora for financial question-answering systems. The combination of structured financial statement content (especially in iXBRL filings) and long-form narrative text makes the corpus unusually rich for multi-task financial NLP.
Disclosure benchmarking for in-house counsel: Disclosure counsel retrieve 10-Q filings from peer registrants to compare how comparable companies describe risk factors, liquidity, segment performance, and internal control assessments — informing drafting and revision of their own quarterly reports.
The dataset is available for bulk download. Each filing record is provided as the original EDGAR-published document, preserving original formatting, encoding, and structure. Inline XBRL-embedded files are delivered in their original iXBRL HTML format. Older plain-text and early-HTML filings are delivered as originally filed. The dataset spans EDGAR filings from 1993 to the present and is updated as new filings become available.
Does the dataset include amended 10-Q filings? Yes. Both original Form 10-Q filings and Form 10-Q/A amendments are included. For any registrant-quarter pair, users should identify the most recent filing to obtain the authoritative version; the original is superseded by any subsequent amendment.
Are foreign company quarterly reports included? No. Foreign private issuers are not required to file Form 10-Q and do not appear in this dataset. They file annual reports on Form 20-F (or Form 40-F for Canadian issuers) and furnish interim reports on Form 6-K. A separate FPI dataset would be needed to cover that population.
Does the dataset include XBRL data? The dataset includes Inline XBRL-embedded HTML documents as filed for modern filings — the embedded tags are present within the HTML. Separate XBRL instance documents, calculation linkbases, and other standalone XBRL taxonomy files submitted alongside the filing are not included. Pre-iXBRL filings contain no XBRL data.
Are filings from companies that are no longer public included? Yes. The dataset is survivorship-bias free and includes filings from registrants that ceased reporting for any reason — bankruptcy, merger, acquisition, voluntary deregistration, or other termination of Exchange Act reporting status.
Why do some historical filings look different from modern ones? Early EDGAR filings (1993–mid 2000s) were submitted in plain ASCII or early HTML formats without standardized structure. Formatting consistency, structural richness, and machine-parsability improve substantially with the introduction of HTML (late 1990s–2000s) and iXBRL (2019–2022). Text extraction pipelines should account for these format differences across the historical range.