SEC Form 10-Q Files Dataset

The Form 10-Q Files Dataset contains the complete filing packages for every SEC Form 10-Q and Form 10-Q/A quarterly report filed on EDGAR from November 1993 to the present. Each record is one filing folder, keyed by accession number, containing a structured metadata.json file, the primary quarterly report document (HTML or plain text), and all non-image exhibit files from the original EDGAR submission. The dataset covers domestic registrants subject to periodic reporting under Section 13 or Section 15(d) of the Securities Exchange Act of 1934, including operating companies listed on national exchanges, Section 15(d) filers, REITs, MLPs, SPACs, and other domestic Exchange Act reporting entities. Records are packaged in monthly ZIP containers organized by year and month, with coverage beginning November 1993 when EDGAR first accepted electronic 10-Q submissions.

Update Frequency
Daily
Updated at
2026-05-09
Earliest Sample Date
1993-11-01
Total Size
56.3 GB
Total Records
3,192,866
Container Format
ZIP
Content Types
TXT, JSON, HTML, PDF, FRM, XFD
Form Types
10-Q, 10-Q/A

Dataset APIs

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:

Dataset Files

391 files · 56.3 GB
Download All
2026-05.zip359.4 MB13,109 records
2026-04.zip137.8 MB5,539 records
2026-03.zip32.5 MB905 records
2026-02.zip75.8 MB2,955 records
2026-01.zip44.0 MB1,137 records
2025-12.zip41.8 MB1,675 records
2025-11.zip677.8 MB20,376 records
2025-10.zip197.7 MB5,813 records
2025-09.zip50.3 MB1,513 records
2025-08.zip698.0 MB21,469 records
2025-07.zip149.2 MB5,389 records
2025-06.zip48.4 MB1,539 records
2025-05.zip664.3 MB22,457 records
2025-04.zip100.3 MB4,156 records
2025-03.zip22.8 MB993 records
2025-02.zip76.3 MB3,135 records
2025-01.zip29.5 MB1,328 records
2024-12.zip37.3 MB1,666 records
2024-11.zip675.4 MB20,940 records
2024-10.zip176.7 MB5,909 records
2024-09.zip33.3 MB1,535 records
2024-08.zip704.6 MB22,880 records
2024-07.zip127.5 MB4,837 records
2024-06.zip33.7 MB1,688 records
2024-05.zip631.6 MB23,597 records
2024-04.zip91.3 MB4,075 records
2024-03.zip24.5 MB1,175 records
2024-02.zip95.7 MB3,296 records
2024-01.zip27.4 MB1,284 records
2023-12.zip38.3 MB1,771 records
2023-11.zip809.5 MB24,133 records
2023-10.zip115.1 MB4,462 records
2023-09.zip36.1 MB1,600 records
2023-08.zip783.9 MB25,677 records
2023-07.zip105.5 MB3,916 records
2023-06.zip50.2 MB1,994 records
2023-05.zip825.1 MB26,338 records
2023-04.zip106.5 MB3,661 records
2023-03.zip32.9 MB1,435 records
2023-02.zip113.4 MB3,376 records
2023-01.zip28.1 MB1,105 records
2022-12.zip42.6 MB1,755 records
2022-11.zip942.2 MB27,377 records
2022-10.zip144.6 MB4,136 records
2022-09.zip39.6 MB1,658 records
2022-08.zip902.8 MB27,830 records
2022-07.zip138.7 MB4,257 records
2022-06.zip47.8 MB1,989 records
2022-05.zip771.6 MB28,048 records
2022-04.zip121.5 MB4,266 records
2022-03.zip36.3 MB1,590 records
2022-02.zip95.3 MB3,739 records
2022-01.zip49.5 MB1,678 records
2021-12.zip63.1 MB2,864 records
2021-11.zip854.1 MB26,480 records
2021-10.zip156.2 MB4,505 records
2021-09.zip56.7 MB2,792 records
2021-08.zip787.0 MB25,398 records
2021-07.zip172.6 MB5,481 records
2021-06.zip48.9 MB2,772 records
2021-05.zip622.3 MB23,964 records
2021-04.zip146.2 MB5,243 records
2021-03.zip23.3 MB1,210 records
2021-02.zip78.5 MB3,392 records
2021-01.zip26.3 MB1,416 records
2020-12.zip40.0 MB1,971 records
2020-11.zip666.3 MB21,524 records
2020-10.zip194.4 MB5,534 records
2020-09.zip39.7 MB1,898 records
2020-08.zip661.9 MB21,428 records
2020-07.zip196.1 MB6,330 records
2020-06.zip60.6 MB3,322 records
2020-05.zip571.4 MB21,585 records
2020-04.zip100.6 MB3,771 records
2020-03.zip22.7 MB1,276 records
2020-02.zip74.7 MB3,424 records
2020-01.zip29.5 MB1,550 records
2019-12.zip39.6 MB2,039 records
2019-11.zip563.0 MB20,937 records
2019-10.zip197.2 MB6,034 records
2019-09.zip32.7 MB1,738 records
2019-08.zip586.3 MB22,340 records
2019-07.zip151.5 MB5,208 records
2019-06.zip33.8 MB2,003 records
2019-05.zip500.9 MB24,067 records
2019-04.zip87.2 MB4,099 records
2019-03.zip19.4 MB1,288 records
2019-02.zip66.9 MB3,855 records
2019-01.zip23.1 MB1,442 records
2018-12.zip28.9 MB1,827 records
2018-11.zip494.7 MB22,573 records
2018-10.zip135.6 MB5,566 records
2018-09.zip31.2 MB1,974 records
2018-08.zip498.7 MB24,171 records
2018-07.zip109.1 MB4,777 records
2018-06.zip35.3 MB2,378 records
2018-05.zip476.5 MB24,997 records
2018-04.zip81.5 MB4,011 records
2018-03.zip23.5 MB1,626 records
2018-02.zip63.8 MB4,034 records
2018-01.zip23.3 MB1,717 records
2017-12.zip30.4 MB2,053 records
2017-11.zip482.8 MB23,819 records
2017-10.zip114.7 MB5,286 records
2017-09.zip28.7 MB1,961 records
2017-08.zip511.9 MB25,005 records
2017-07.zip96.7 MB4,540 records
2017-06.zip35.3 MB2,299 records
2017-05.zip469.1 MB25,526 records
2017-04.zip87.4 MB4,406 records
2017-03.zip24.6 MB1,769 records
2017-02.zip69.7 MB4,342 records
2017-01.zip25.3 MB1,738 records
2016-12.zip34.6 MB2,202 records
2016-11.zip496.1 MB24,819 records
2016-10.zip109.4 MB5,271 records
2016-09.zip33.7 MB2,201 records
2016-08.zip492.7 MB25,724 records
2016-07.zip109.2 MB5,180 records
2016-06.zip33.1 MB2,311 records
2016-05.zip442.9 MB25,690 records
2016-04.zip97.3 MB5,207 records
2016-03.zip27.5 MB2,024 records
2016-02.zip73.0 MB4,648 records
2016-01.zip30.7 MB2,048 records
2015-12.zip32.9 MB2,401 records
2015-11.zip494.6 MB25,896 records
2015-10.zip128.1 MB6,340 records
2015-09.zip35.0 MB2,564 records
2015-08.zip481.7 MB26,012 records
2015-07.zip152.8 MB7,015 records
2015-06.zip36.4 MB2,813 records
2015-05.zip462.7 MB27,379 records
2015-04.zip97.4 MB5,574 records
2015-03.zip27.0 MB2,202 records
2015-02.zip84.2 MB5,208 records
2015-01.zip28.3 MB2,121 records
2014-12.zip37.7 MB2,756 records
2014-11.zip493.1 MB26,346 records
2014-10.zip147.3 MB7,418 records
2014-09.zip37.6 MB2,748 records
2014-08.zip499.8 MB27,000 records
2014-07.zip125.6 MB6,654 records
2014-06.zip36.8 MB2,816 records
2014-05.zip466.3 MB28,320 records
2014-04.zip87.4 MB5,410 records
2014-03.zip30.0 MB2,467 records
2014-02.zip82.6 MB5,091 records
2014-01.zip35.2 MB2,622 records
2013-12.zip38.9 MB2,739 records
2013-11.zip492.6 MB27,436 records
2013-10.zip126.2 MB6,397 records
2013-09.zip37.0 MB2,924 records
2013-08.zip494.3 MB28,353 records
2013-07.zip116.3 MB6,017 records
2013-06.zip42.0 MB2,977 records
2013-05.zip455.4 MB28,953 records
2013-04.zip83.5 MB5,107 records
2013-03.zip31.3 MB2,511 records
2013-02.zip80.2 MB5,940 records
2013-01.zip34.5 MB2,517 records
2012-12.zip32.6 MB2,810 records
2012-11.zip493.2 MB29,042 records
2012-10.zip105.1 MB5,800 records
2012-09.zip42.0 MB3,839 records
2012-08.zip502.0 MB30,630 records
2012-07.zip81.4 MB5,264 records
2012-06.zip42.2 MB2,869 records
2012-05.zip468.2 MB31,262 records
2012-04.zip72.2 MB4,862 records
2012-03.zip33.6 MB2,716 records
2012-02.zip83.6 MB6,656 records
2012-01.zip30.7 MB2,455 records
2011-12.zip36.6 MB3,208 records
2011-11.zip537.2 MB31,608 records
2011-10.zip88.0 MB5,392 records
2011-09.zip49.5 MB4,660 records
2011-08.zip521.0 MB33,087 records
2011-07.zip79.2 MB5,006 records
2011-06.zip36.6 MB3,142 records
2011-05.zip477.5 MB32,452 records
2011-04.zip72.7 MB5,475 records
2011-03.zip36.4 MB3,080 records
2011-02.zip94.2 MB7,256 records
2011-01.zip33.9 MB3,043 records
2010-12.zip40.9 MB3,517 records
2010-11.zip513.7 MB32,270 records
2010-10.zip98.0 MB5,819 records
2010-09.zip47.5 MB3,323 records
2010-08.zip522.4 MB32,435 records
2010-07.zip102.7 MB5,708 records
2010-06.zip43.1 MB3,585 records
2010-05.zip472.2 MB32,423 records
2010-04.zip91.1 MB6,179 records
2010-03.zip40.7 MB3,227 records
2010-02.zip94.0 MB7,280 records
2010-01.zip33.2 MB2,829 records
2009-12.zip123.4 MB3,641 records
2009-11.zip507.9 MB32,817 records
2009-10.zip125.1 MB6,535 records
2009-09.zip41.9 MB3,555 records
2009-08.zip527.5 MB33,108 records
2009-07.zip106.3 MB6,416 records
2009-06.zip42.9 MB3,621 records
2009-05.zip477.6 MB34,528 records
2009-04.zip63.2 MB5,168 records
2009-03.zip42.9 MB3,671 records
2009-02.zip103.2 MB8,326 records
2009-01.zip33.9 MB3,334 records
2008-12.zip48.5 MB3,884 records
2008-11.zip504.5 MB35,489 records
2008-10.zip103.7 MB6,713 records
2008-09.zip42.8 MB3,635 records
2008-08.zip519.5 MB35,888 records
2008-07.zip69.6 MB5,155 records
2008-06.zip35.5 MB3,037 records
2008-05.zip448.3 MB34,469 records
2008-04.zip48.3 MB3,607 records
2008-03.zip27.0 MB2,169 records
2008-02.zip64.0 MB4,958 records
2008-01.zip18.8 MB1,369 records
2007-12.zip32.2 MB2,455 records
2007-11.zip411.8 MB26,992 records
2007-10.zip65.8 MB3,906 records
2007-09.zip32.0 MB2,249 records
2007-08.zip425.0 MB27,581 records
2007-07.zip62.6 MB3,581 records
2007-06.zip37.9 MB2,690 records
2007-05.zip377.6 MB28,099 records
2007-04.zip41.2 MB2,810 records
2007-03.zip21.9 MB1,830 records
2007-02.zip68.2 MB4,955 records
2007-01.zip23.8 MB1,867 records
2006-12.zip31.4 MB2,428 records
2006-11.zip437.5 MB27,465 records
2006-10.zip52.9 MB3,408 records
2006-09.zip30.0 MB2,491 records
2006-08.zip421.3 MB28,287 records
2006-07.zip49.0 MB3,013 records
2006-06.zip36.8 MB2,710 records
2006-05.zip394.2 MB27,895 records
2006-04.zip56.3 MB2,885 records
2006-03.zip28.3 MB2,150 records
2006-02.zip68.9 MB5,197 records
2006-01.zip22.3 MB2,008 records
2005-12.zip31.9 MB2,717 records
2005-11.zip402.7 MB27,897 records
2005-10.zip50.2 MB3,576 records
2005-09.zip32.2 MB2,747 records
2005-08.zip401.0 MB28,416 records
2005-07.zip45.7 MB3,357 records
2005-06.zip32.9 MB2,722 records
2005-05.zip351.3 MB28,239 records
2005-04.zip44.8 MB3,427 records
2005-03.zip32.2 MB2,391 records
2005-02.zip63.1 MB5,494 records
2005-01.zip18.3 MB1,826 records
2004-12.zip33.7 MB2,868 records
2004-11.zip415.9 MB29,994 records
2004-10.zip41.0 MB3,296 records
2004-09.zip35.1 MB2,908 records
2004-08.zip408.1 MB29,286 records
2004-07.zip50.8 MB3,507 records
2004-06.zip30.5 MB2,743 records
2004-05.zip327.2 MB28,417 records
2004-04.zip44.0 MB3,343 records
2004-03.zip21.8 MB2,398 records
2004-02.zip67.0 MB5,765 records
2004-01.zip19.5 MB1,892 records
2003-12.zip30.6 MB2,853 records
2003-11.zip390.5 MB28,637 records
2003-10.zip47.5 MB3,634 records
2003-09.zip33.2 MB2,871 records
2003-08.zip378.1 MB29,745 records
2003-07.zip59.0 MB2,601 records
2003-06.zip27.7 MB1,783 records
2003-05.zip298.8 MB19,353 records
2003-04.zip27.8 MB1,711 records
2003-03.zip23.8 MB1,396 records
2003-02.zip56.1 MB3,381 records
2003-01.zip16.5 MB1,092 records
2002-12.zip24.7 MB1,760 records
2002-11.zip328.5 MB19,251 records
2002-10.zip28.5 MB1,817 records
2002-09.zip24.0 MB1,748 records
2002-08.zip303.8 MB19,588 records
2002-07.zip21.1 MB1,088 records
2002-06.zip20.6 MB1,056 records
2002-05.zip224.3 MB11,332 records
2002-04.zip19.8 MB1,024 records
2002-03.zip14.9 MB850 records
2002-02.zip42.5 MB2,280 records
2002-01.zip12.5 MB710 records
2001-12.zip17.9 MB1,101 records
2001-11.zip235.5 MB12,106 records
2001-10.zip20.1 MB1,227 records
2001-09.zip16.3 MB1,002 records
2001-08.zip244.3 MB13,140 records
2001-07.zip16.9 MB1,039 records
2001-06.zip16.7 MB1,129 records
2001-05.zip188.6 MB12,140 records
2001-04.zip13.8 MB926 records
2001-03.zip12.5 MB910 records
2001-02.zip39.5 MB2,928 records
2001-01.zip11.5 MB918 records
2000-12.zip18.7 MB1,774 records
2000-11.zip228.7 MB20,747 records
2000-10.zip17.2 MB1,826 records
2000-09.zip18.9 MB1,944 records
2000-08.zip223.2 MB21,154 records
2000-07.zip16.9 MB1,750 records
2000-06.zip16.9 MB1,869 records
2000-05.zip191.4 MB20,383 records
2000-04.zip14.9 MB1,580 records
2000-03.zip12.9 MB1,512 records
2000-02.zip41.7 MB4,518 records
2000-01.zip15.4 MB1,323 records
1999-12.zip18.1 MB1,908 records
1999-11.zip218.4 MB21,291 records
1999-10.zip17.2 MB1,793 records
1999-09.zip18.4 MB1,978 records
1999-08.zip220.0 MB21,748 records
1999-07.zip14.8 MB1,775 records
1999-06.zip19.6 MB2,212 records
1999-05.zip184.3 MB20,432 records
1999-04.zip15.2 MB1,772 records
1999-03.zip16.2 MB1,849 records
1999-02.zip41.6 MB4,891 records
1999-01.zip12.3 MB1,459 records
1998-12.zip17.6 MB2,126 records
1998-11.zip204.3 MB21,735 records
1998-10.zip14.1 MB1,870 records
1998-09.zip17.2 MB2,145 records
1998-08.zip203.6 MB22,154 records
1998-07.zip16.0 MB2,152 records
1998-06.zip18.5 MB2,563 records
1998-05.zip166.2 MB22,312 records
1998-04.zip13.9 MB2,088 records
1998-03.zip12.0 MB1,563 records
1998-02.zip36.9 MB4,753 records
1998-01.zip10.6 MB1,443 records
1997-12.zip19.0 MB2,225 records
1997-11.zip173.7 MB21,334 records
1997-10.zip19.7 MB2,678 records
1997-09.zip18.4 MB2,306 records
1997-08.zip177.6 MB21,957 records
1997-07.zip18.9 MB2,475 records
1997-06.zip17.1 MB2,282 records
1997-05.zip149.3 MB21,093 records
1997-04.zip12.7 MB1,971 records
1997-03.zip9.7 MB1,496 records
1997-02.zip37.1 MB5,044 records
1997-01.zip11.5 MB1,639 records
1996-12.zip14.6 MB2,220 records
1996-11.zip158.7 MB20,751 records
1996-10.zip17.1 MB2,578 records
1996-09.zip16.3 MB2,149 records
1996-08.zip159.0 MB20,747 records
1996-07.zip16.2 MB2,370 records
1996-06.zip15.6 MB2,309 records
1996-05.zip117.0 MB17,066 records
1996-04.zip7.4 MB1,245 records
1996-03.zip5.5 MB939 records
1996-02.zip17.7 MB2,659 records
1996-01.zip5.6 MB975 records
1995-12.zip8.5 MB1,338 records
1995-11.zip79.2 MB11,286 records
1995-10.zip9.3 MB1,430 records
1995-09.zip10.1 MB1,397 records
1995-08.zip73.0 MB10,286 records
1995-07.zip7.4 MB1,259 records
1995-06.zip8.1 MB1,403 records
1995-05.zip61.6 MB9,547 records
1995-04.zip5.4 MB868 records
1995-03.zip4.2 MB751 records
1995-02.zip10.5 MB1,527 records
1995-01.zip4.2 MB554 records
1994-12.zip4.0 MB812 records
1994-11.zip39.0 MB5,021 records
1994-10.zip4.6 MB583 records
1994-09.zip4.7 MB596 records
1994-08.zip38.5 MB3,399 records
1994-07.zip2.7 MB317 records
1994-06.zip3.7 MB425 records
1994-05.zip30.8 MB3,125 records
1994-04.zip2.8 MB308 records
1994-03.zip1.9 MB212 records
1994-02.zip5.8 MB569 records
1994-01.zip3.0 MB233 records
1993-12.zip9.1 KB1 records
1993-11.zip60.2 KB7 records

What This Dataset Contains

The Form 10-Q Files Dataset is built from SEC Form 10-Q, the mandatory quarterly financial report filed for each of the first three quarters of a registrant's fiscal year by domestic issuers. Form 10-Q provides unaudited interim financial statements, management's narrative analysis of operating results and financial condition, and updates on legal proceedings, risk factors, controls, and other material developments since the most recent Form 10-K. The dataset also includes Form 10-Q/A amendments, which correct financial restatements, add omitted exhibits, or revise disclosure language in previously filed quarterly reports.

The dataset covers the entire domestic quarterly-reporting population on EDGAR. Every 10-Q and 10-Q/A accepted by EDGAR from November 1993 forward is represented as a separate record. Records are distributed as ZIP archives organized by year and month, with each archive containing filing folders nested by accession number. File types within the dataset include JSON, HTML, TXT, PDF, and legacy SEC formats (FRM, XFD).

Content Structure of a Single Form 10-Q Filing Record

What One Record Represents

A single record in the Form 10-Q Files Dataset is the complete filing folder for one SEC Form 10-Q or Form 10-Q/A submission, keyed by accession number. The folder contains a metadata.json file, the primary quarterly report document, and all non-image document files (exhibits, text files, and in some cases PDF or legacy format files) from the original EDGAR submission. The folder name is the accession number with hyphens stripped (an 18-digit zero-padded string), nested within a month-level directory inside the ZIP container.

The Underlying SEC Filing: Form 10-Q

Form 10-Q is the mandatory quarterly financial report filed for each of the first three quarters of a registrant's fiscal year by domestic issuers subject to Section 13 or 15(d) of the Securities Exchange Act of 1934. Unlike the 10-K, the 10-Q does not require audited financials, a full set of Part III governance disclosures, or signatures from a majority of the board. Form 10-Q/A filings are amendments to previously filed quarterly reports, typically correcting financial restatements, adding omitted exhibits, or revising disclosure language.

The form is organized into Part I (Financial Information) and Part II (Other Information), each containing numbered Items, followed by a signature block and exhibit attachments.

Structure of the Record Folder

Each record folder contains at minimum two files and typically around six, with a maximum of roughly thirty. The contents are:

  1. metadata.json — exactly one per folder, always present.
  2. Primary 10-Q document — the full quarterly report, always sequence 1 in the filing. Format is HTML (.htm) in most filings; the earliest filings (1993 through the late 1990s) may be plain text (.txt). Some folders also contain PDF renditions.
  3. Exhibit files — zero or more additional documents, each corresponding to a separately filed exhibit such as officer certifications, material contracts, or legal instruments. Most are HTML; some older or unusual filings include .txt, .pdf, or legacy SEC formats (.frm, .xfd).

Image files (graphics, logos, chart images) referenced in the original EDGAR submission are excluded. XBRL taxonomy and instance data files (schema, calculation, definition, label, and presentation linkbases) are referenced by URL in the metadata but are not packaged in the ZIP.

metadata.json

The metadata file is a JSON object providing structured filing-level information across four functional groups.

Filing identification and dates. accessionNo carries the hyphenated SEC accession number. formType is 10-Q or 10-Q/A. filedAt records the filing timestamp in ISO 8601 format with timezone offset. periodOfReport gives the fiscal quarter-end date in YYYY-MM-DD format. id is a unique hexadecimal identifier assigned by the dataset provider. description contains a human-readable form title.

Links to EDGAR resources. linkToFilingDetails points to the primary document on EDGAR. linkToTxt points to the complete submission text file. linkToHtml points to the EDGAR filing index page. linkToXbrl points to the XBRL interactive viewer (frequently empty for older filings).

Document and data file manifests. The documentFormatFiles array lists every document in the filing, with each entry carrying sequence (display order), type (SEC document-type classification, e.g., 10-Q, EX-31.1, EX-10.2, GRAPHIC), description, documentUrl, and size (in bytes, as a string). The primary quarterly report always has sequence 1 and type 10-Q (or 10-Q/A). This array is the authoritative mapping from filenames to exhibit types and the reliable way to identify the primary document regardless of file naming conventions. The dataFiles array lists XBRL taxonomy extension files (EX-101.SCH, EX-101.CAL, EX-101.DEF, EX-101.LAB, EX-101.PRE) and the extracted XBRL instance document. These are referenced by URL only and are not included in the ZIP.

Entity information. The entities array contains one entry per filing entity (typically one; occasionally more for co-registrants). Each entity object includes companyName (with filer role annotation), cik (Central Index Key), tickers (array of trading symbols), sic (SIC code with industry description), stateOfIncorporation, fiscalYearEnd (MMDD format), and regulatory identifiers fileNo, irsNo, act, and filmNo. A seriesAndClassesContractsInformation array is present but nearly always empty for 10-Q filers, as it pertains to registered investment company structures.

Primary 10-Q Document: Internal Content Structure

The primary document is a single file containing the full quarterly report text. In modern filings it is an Inline XBRL HTML document; in older filings it may be plain HTML or ASCII text. All documents are wrapped in the SEC's SGML envelope, which prepends metadata headers (<DOCUMENT>, <TYPE>, <SEQUENCE>, <FILENAME>, <DESCRIPTION>) before the <TEXT> block holding the actual content. File naming conventions vary by filer and era (common patterns include {ticker}-{date}.htm, {ticker}_{date}.htm, and tool-generated identifiers). File sizes range from roughly 50 KB for minimal early-era text filings to over 3 MB for large registrants with extensive financial disclosures and Inline XBRL markup.

The quarterly report follows the structure prescribed by SEC Form 10-Q instructions. The major components, in typical order of appearance, are described below.

Cover Page

The cover page identifies the registrant and the filing context: form type, fiscal quarter and year covered, commission file number, exact legal name, state of incorporation, IRS employer identification number, principal executive office address with telephone number, and the number of shares of each class of common stock outstanding as of a recent date. It indicates filer category (large accelerated filer, accelerated filer, non-accelerated filer, smaller reporting company, emerging growth company) and whether the registrant has filed all required reports during the preceding twelve months. For companies with listed securities, the cover page states each class of stock, its trading symbol, and the exchange. Since the 2019 cover-page modernization rules, these fields are XBRL-tagged. Inline XBRL filings also include Exhibit 104 (Cover Page Interactive Data File) as a reference to this embedded tagging.

Table of Contents

Most HTML-era 10-Q filings include a hyperlinked table of contents immediately after the cover page, listing Part I and Part II Items with page or anchor references. This is a filer-generated convenience feature, not SEC-mandated, but is nearly universal.

Part I — Financial Information

Item 1. Financial Statements. Typically the largest section by volume. Contains the registrant's unaudited interim financial statements, ordinarily including:

  • Condensed Consolidated Balance Sheets — assets, liabilities, and stockholders' equity as of the current quarter-end and the most recent fiscal year-end.
  • Condensed Consolidated Statements of Income (or Operations) — revenue, cost of sales, operating expenses, operating income, other income/expense, income tax provision, and net income for the current quarter and year-to-date, with comparative prior-year columns.
  • Condensed Consolidated Statements of Comprehensive Income — net income plus other comprehensive income components (unrealized gains/losses on securities, foreign currency translation adjustments, pension adjustments).
  • Condensed Consolidated Statements of Stockholders' Equity — period-over-period changes in common stock, additional paid-in capital, retained earnings, accumulated other comprehensive income, and treasury stock.
  • Condensed Consolidated Statements of Cash Flows — cash flows from operating, investing, and financing activities for the year-to-date period with prior-year comparisons.
  • Notes to Condensed Consolidated Financial Statements — accounting policies, segment information, debt details, fair value measurements, contingencies, subsequent events, and other explanatory disclosures. Notes in a 10-Q are typically less extensive than in a 10-K but may still run to dozens of pages for complex registrants.

Financial statements are labeled as unaudited and presented in "condensed" form (certain line items aggregated relative to annual statements), though some registrants elect to file full-detail statements. Entities without subsidiaries use unconsolidated headings. Since the Inline XBRL mandate, all financial values are tagged inline within the HTML using <ix:nonFraction>, <ix:nonNumeric>, and related elements, with dimensional contexts defined in <ix:header> blocks.

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations (MD&A). Management's narrative explanation of the quarter's results. Typically covers: business overview and recent developments; revenue drivers and expense trends for the quarter and year-to-date compared to prior-year periods; gross margin, operating income, and net income analysis; liquidity and capital resources (cash positions, credit facility availability, capital expenditure plans, debt maturities); and known trends, demands, commitments, or uncertainties likely to affect future results. Ranges from a few pages for smaller filers to twenty or more for large, diversified companies. Frequently interleaves narrative paragraphs with tabular presentations of selected financial data, segment results, or non-GAAP reconciliations.

Item 3. Quantitative and Qualitative Disclosures About Market Risk. Discusses exposure to interest rate, foreign currency, commodity price, and equity price risks. May include sensitivity analyses, tabular presentations of derivative instrument notional amounts, or Value-at-Risk disclosures. Smaller reporting companies may omit this Item.

Item 4. Controls and Procedures. Management's evaluation of disclosure controls and procedures as of quarter-end, and a statement on whether any changes in internal control over financial reporting during the quarter materially affected or are reasonably likely to materially affect the registrant's internal controls. Added to the form effective for fiscal quarters ending after June 15, 2003, implementing Sarbanes-Oxley Act requirements.

Part II — Other Information

Item 1. Legal Proceedings. Material pending legal proceedings or updates to previously reported proceedings. Many filers state "None" or incorporate by reference to the legal contingencies note in Item 1 financial statements.

Item 1A. Risk Factors. Material changes to risk factors previously reported in the most recent 10-K. Added by 2005 amendments to Regulation S-K, required only for filings after December 1, 2005. Many filers state no material changes or provide updated language. Smaller reporting companies may omit.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds. Reports unregistered sales of equity securities during the quarter and, for recent-IPO issuers, use of offering proceeds. Commonly includes a table of issuer share repurchases showing total shares purchased, average price paid, and remaining authorization.

Item 3. Defaults Upon Senior Securities. Material defaults on senior securities. Most filers report "None."

Item 4. Mine Safety Disclosures. Required by the Dodd-Frank Act (effective for fiscal periods ending after April 1, 2012) for registrants operating mines subject to the Federal Mine Safety and Health Act. Most non-mining registrants state "Not applicable."

Item 5. Other Information. Information required to be reported on Form 8-K during the quarter that was not previously reported. Since SEC rules effective for fiscal quarters ending on or after December 15, 2023, this Item also requires disclosure of Rule 10b5-1 trading plan adoptions, modifications, or terminations by directors and officers, and whether any directors or officers adopted or terminated non-Rule 10b5-1 trading arrangements.

Item 6. Exhibits. Lists all exhibits filed with or incorporated by reference into the 10-Q. The exhibit table includes exhibit numbers, descriptions, and either inline references to attached documents or incorporation-by-reference citations to prior filings. Common 10-Q exhibits include Sarbanes-Oxley certifications (Exhibits 31.1, 31.2, 32.1, 32.2), material contracts (Exhibit 10.x series), and Inline XBRL taxonomy extension files (Exhibits 101 and 104).

Signatures

An authorized officer (typically the principal financial officer or chief accounting officer) signs on behalf of the registrant. The 10-Q requires only one authorized signature, unlike the 10-K which requires signatures from the principal executive officer, principal financial officer, and a majority of the board.

Exhibit Files

Exhibit files are separate documents in the record folder, each wrapped in the same SGML <DOCUMENT> envelope as the primary document. The <TYPE> header identifies the exhibit classification; <SEQUENCE> indicates its position in the filing.

Sarbanes-Oxley certifications (present in virtually all 10-Q filings from 2003 onward):

  • Exhibits 31.1 and 31.2 (Rule 13a-14(a)/15d-14(a) certifications): The CEO and CFO each certify they have reviewed the report, that it contains no material misstatements or omissions, that the financial statements fairly present the registrant's financial condition, and that they are responsible for disclosure controls and internal controls. Typically 8–15 KB HTML files with standardized language.

  • Exhibits 32.1 and 32.2 (Section 906 certifications under 18 U.S.C. 1350): Shorter certifications (3–5 KB) stating that the report fully complies with Exchange Act Section 13(a) or 15(d) and that the financial statements fairly present financial condition and results. Some filers combine both officers' certifications into a single Exhibit 32.1.

Material contract exhibits (Exhibit 10.x series) vary widely: executive employment agreements, equity incentive plans, credit facility agreements, amendments, lease agreements, and other material contracts. These range from a few kilobytes to over one megabyte and contain legal prose with defined terms, recitals, operative provisions, schedules, and signature pages.

Other exhibit types include Exhibit 3.x (articles of incorporation, bylaws, amendments), Exhibit 4.x (instruments defining security holder rights such as indentures or warrant agreements), Exhibit 22 (list of subsidiary guarantors), and Exhibit 95 (mine safety disclosure). Some filings, particularly from smaller registrants, contain no separate exhibit files, embedding certification language within the primary document body.

Exhibits incorporated by reference — cited in the exhibit index but not physically attached because they were filed with a prior submission — do not appear as files in the record folder. Only exhibits actually submitted with the filing are present.

What the Dataset Record Includes

The record folder contains metadata.json and all non-image documents from the original EDGAR submission: the primary 10-Q document, all separately filed exhibits, and any other non-image document files (including text, PDF, and legacy format files where present). The metadata provides structured access to filing identifiers, entity information, document-type mappings, and EDGAR resource URLs. For Inline XBRL filings, the XBRL-tagged data is embedded directly in the primary HTML document and is therefore included.

What the Dataset Record Excludes

Image files. Graphics, logos, photographs, and chart images (listed as type GRAPHIC in the documentFormatFiles manifest) are not included in the ZIP.

XBRL taxonomy and instance files. Standalone XBRL data files — schema (EX-101.SCH), calculation linkbase (EX-101.CAL), definition linkbase (EX-101.DEF), label linkbase (EX-101.LAB), presentation linkbase (EX-101.PRE), and the extracted XML instance — are listed in the dataFiles array with EDGAR URLs but are not packaged in the ZIP. (Inline XBRL tags embedded in the primary HTML document are included, as noted above.)

Incorporated-by-reference exhibits. Exhibits referenced in the exhibit index but filed as part of a different submission are not present.

Content and Format Changes Over Time

The Form 10-Q Files Dataset spans over three decades of filings, during which both required content and filing format have evolved significantly.

Pre-Sarbanes-Oxley era (1993–2002). Filings lack Exhibits 31 and 32 (officer certifications) and the Controls and Procedures item. Part I contained Items 1–3; Part II contained Items 1–5 plus the exhibit list. The earliest filings were plain text / ASCII with fixed-width formatting and monospaced table layouts, lacking HTML markup entirely. HTML adoption spread through the late 1990s and by the mid-2000s was the dominant format.

Sarbanes-Oxley implementation (2002–2003). Section 302 certifications (Exhibit 31) and Section 906 certifications (Exhibit 32) became required for filings after August 29, 2002. The Controls and Procedures item was added to Part I, requiring quarterly evaluation of disclosure controls and internal controls over financial reporting.

Risk Factors disclosure (2005). SEC amendments to Regulation S-K added Item 1A (Risk Factors) to Part II, requiring disclosure of material changes from the most recent annual report.

XBRL financial statement tagging (2009–2012). Mandatory XBRL tagging of financial statements phased in from largest accelerated filers (2009) to all filers (2012). Filings began including EX-101 taxonomy extension exhibits. During this period, standalone XBRL instance documents accompanied the HTML filing; these are referenced in metadata but excluded from the ZIP.

Mine Safety Disclosures (2012). The Dodd-Frank Act added Mine Safety Disclosures as Item 4 of Part II (effective for periods ending after April 1, 2012), with subsequent Items renumbered accordingly.

Inline XBRL (2019–2021). Phased rollout embedded XBRL tags directly in the HTML document: large accelerated filers for periods ending on or after June 15, 2019; accelerated filers from June 15, 2020; all other filers from June 15, 2021. This eliminated the need for separate XBRL instance documents. Exhibit 104 (Cover Page Interactive Data File) was introduced as part of this mandate. Concurrent cover-page tagging rules created standardized machine-readable fields for entity name, trading symbol, exchange, filer category, and share counts.

Insider trading arrangement disclosures (2023). Rules effective for fiscal quarters ending on or after December 15, 2023 added a requirement to Item 5 to disclose director and officer Rule 10b5-1 trading plan activity during the quarter.

Interpretation and Extraction Notes

Identifying the primary document. File naming conventions vary across filers and eras. The reliable method is to consult documentFormatFiles in metadata.json and locate the entry with type equal to 10-Q (or 10-Q/A) and sequence equal to 1.

Amendments (10-Q/A). A 10-Q/A record has the same structural layout as a 10-Q but includes an explanatory note (typically on the cover page or as a preamble) describing the nature and purpose of the amendment. The formType field in metadata.json distinguishes amendments from original filings. An amendment may restate the entire report or only specific sections.

Incorporation by reference. The exhibit index in Item 6 may cite exhibits by reference to prior filings rather than attaching them. These referenced exhibits do not appear as files in the record folder.

SGML envelope. Every document file in the dataset is wrapped in the SEC's SGML envelope (<DOCUMENT>, <TYPE>, <SEQUENCE>, <FILENAME>, <DESCRIPTION>, <TEXT>). This wrapper must be parsed or stripped before processing the underlying content.

Inline XBRL markup density. In post-2019 filings, the ix: and xbrli: namespaces add substantial markup within the HTML. Text extraction pipelines that do not handle these tags will produce noisy output. Financial values wrapped in <ix:nonFraction> elements and text blocks in <ix:nonNumeric> elements can be extracted programmatically but require XBRL-aware parsing for clean results.

HTML complexity and styling. Modern filings contain CSS styling, JavaScript fragments, hidden formatting spans, and deeply nested table or div-based layouts for financial statements. Older HTML filings may use deprecated elements and inconsistent structure. These variations affect automated text and table extraction.

Condensed vs. full financial statements. SEC rules permit 10-Q financial statements to be "condensed," omitting certain line-item detail present in annual reports. Some registrants file full-detail statements regardless. The level of financial granularity varies.

Filer-specific variation. Filing length, detail, and organization vary substantially. Smaller reporting companies may file 30–40 page 10-Qs with minimal exhibits; large accelerated filers may produce 100+ page documents with extensive notes, multiple segment discussions, and numerous contract exhibits. Some filers use custom section headers or reorder Items, though the Part I / Part II structure is consistently maintained.

Who Files or Publishes This Dataset, and When

Who Files

Form 10-Q is filed by domestic Exchange Act reporting companies — entities with an obligation under Section 13(a) (securities registered under Section 12) or Section 15(d) (effective Securities Act registration statement). The filing population includes:

  • Domestic operating companies with securities listed on a national exchange (Section 12(b)) or meeting the shareholder/asset thresholds of Section 12(g).
  • Section 15(d) filers that filed an effective Securities Act registration statement. The obligation runs for the fiscal year the registration became effective and continues for any subsequent year in which the registered class has 300 or more holders of record (1,200 for non-bank issuers after the JOBS Act), unless suspended or terminated via Form 15.
  • Domestic trusts, partnerships, LLCs, and special-purpose entities that are Exchange Act registrants — including MLPs, domestic REITs, and certain asset-backed issuers not reporting under Regulation AB (which uses Form 10-D instead).
  • SPACs and blank-check companies that are domestic registrants, filing 10-Q between their IPO and a business combination or liquidation.

Who Does Not File

  • Foreign private issuers (as defined in Rule 3b-4) report annually on Form 20-F (or Form 40-F for qualifying Canadian issuers) and file interim reports on Form 6-K. A foreign issuer that fails the Rule 3b-4 tests must use domestic forms, including 10-Q.
  • Registered investment companies (mutual funds, closed-end funds, UITs) report under the Investment Company Act using forms such as N-CSR, N-PORT, and N-CEN. Some business development companies file 10-Q where they are treated as operating companies for Exchange Act purposes.
  • Asset-backed issuers under Regulation AB, which file distribution reports on Form 10-D. Legacy ABS issuers outside Regulation AB's scope may still file 10-Q.
  • Municipal issuers, which are exempt from Exchange Act registration and disclose through the MSRB's EMMA system.
  • Private companies with no Exchange Act reporting obligation.
  • Issuers that have suspended or terminated reporting by filing Form 15 or whose Section 15(d) obligation has automatically suspended.

Reporting Trigger and Schedule

Form 10-Q is periodic, not event-driven. It is triggered by the close of each of the first three fiscal quarters. No 10-Q is filed for Q4; that quarter is covered by the annual Form 10-K.

Filing deadlines depend on filer category under Rule 12b-2:

Filer categoryPublic floatDeadline after quarter-end
Large accelerated filer>= $700 million40 calendar days
Accelerated filer$75M to < $700M40 calendar days
Non-accelerated filer< $75M or not calculable45 calendar days

Accelerated and large accelerated status is assessed as of the last business day of the second fiscal quarter, based on the aggregate market value of common equity held by non-affiliates. The resulting category governs deadlines for the following fiscal year.

Smaller reporting companies (public float < $250M, or revenues < $100M when float is < $700M or not calculable) receive scaled disclosure accommodations and, when they are non-accelerated filers, use the 45-day deadline. SRC status is not mutually exclusive with non-accelerated filer status.

Emerging growth companies receive content accommodations (reduced financial statements, no auditor ICFR attestation) but follow the same deadline rules based on their accelerated/non-accelerated classification.

When the deadline falls on a weekend or federal holiday, the filing is due the next business day.

Form 10-Q/A (Amendments)

A 10-Q/A amends a previously filed 10-Q. It is event-driven, not periodic, and is triggered when the registrant identifies a material error, omission, or required revision in the original filing. Common causes:

  • Restatement of interim financial statements due to accounting errors.
  • Correction of disclosure errors in MD&A or other sections.
  • Addition of omitted exhibits (e.g., material contracts, certifications).
  • Substantive revisions required by SEC staff comments.

A 10-Q/A restates the entire quarterly report (not a piecemeal patch) and includes fresh Section 302 and 906 officer certifications dated as of the amendment.

Dataset Time Range

EDGAR began accepting electronic filings in 1993. The Form 10-Q Files Dataset starts in November 1993, consistent with the early mandatory EDGAR phase-in. Pre-EDGAR 10-Q filings exist only in paper form and are not included.

How This Dataset Differs From Similar Datasets or Filings

Form 10-K Files Dataset. The nearest relative. Both serve the same domestic registrant population and share core sections (financial statements, MD&A, officer certifications). The 10-Q covers a single fiscal quarter and is filed three times per year with unaudited financials. The 10-K covers the full fiscal year with audited financials and includes sections absent from the 10-Q: business description, risk factors, subsidiary lists (Exhibit 21), and auditor consents (Exhibit 23). The two are complements across the periodic reporting cycle, not substitutes.

Form 8-K Files Dataset. Event-driven rather than periodic. An 8-K is triggered by material events (earnings releases, executive changes, material agreements) and filed within four business days, whereas the 10-Q follows a fixed quarterly deadline. A single registrant may file dozens of 8-Ks per year versus exactly three 10-Qs. Some overlap exists: Item 2.02 of an 8-K often previews quarterly earnings before the 10-Q lands. But the 8-K never contains structured quarterly financial statements, full MD&A, or SOX certifications. The 10-Q is the authoritative interim financial report; the 8-K is a rapid event-level disclosure.

Form 6-K Files Dataset. The loosest functional equivalent for foreign private issuers (FPIs). FPIs file 6-K instead of 10-Q, but the 6-K has no fixed quarterly schedule, no mandated structure, and no required financial-statement format. Some FPIs file detailed quarterly financials via 6-K; others file brief event notices. The filer populations are mutually exclusive — a company files either the 10-Q or the 6-K series, never both. To build interim coverage across all U.S.-listed companies, the two datasets must be combined.

XBRL / structured financial data extractions. The SEC's EDGAR Financial Statement Datasets and company-facts API extract tagged numerical data (revenue, net income, total assets, etc.) from 10-Q filings into tabular form keyed to the U.S. GAAP taxonomy. These are far more convenient for quantitative work but discard all narrative content: MD&A text, notes to financial statements, exhibit attachments, and certification language. The Form 10-Q Files Dataset preserves the full filing documents. XBRL extractions answer "what were the numbers"; this dataset answers "what did the filing say."

Key Differences

DimensionForm 10-Q Files10-K8-K6-KXBRL extractions
CadenceQuarterly (3x/year)AnnualEvent-drivenVaries by issuerDerived from 10-Q/10-K filings
Filer populationDomestic registrantsSameSameForeign private issuersSame as source filing
Financial statementsUnaudited, interimAudited, full-yearNone (may attach earnings release)Varies; no mandated formatTagged line items only
Content scopeFull document (narrative + exhibits)Full document, broader sectionsNarrow item disclosures + exhibitsHighly variableNumerical fields only
StructureRegulation-defined parts and itemsRegulation-definedItem-number triggeredNo mandated structureTaxonomy-defined tables

Boundary Summary

The Form 10-Q Files Dataset is the full-document, periodic, interim reporting archive for domestic U.S. registrants. It is distinguished from the 10-K by quarterly rather than annual scope, from the 8-K by fixed periodicity rather than event triggers, from the 6-K by a standardized structure and a domestic-only filer base, and from XBRL extractions by preserving complete filing text rather than only tagged numbers. The dataset includes both original filings and 10-Q/A amendments as separate records without deduplication; users building panel data must resolve amendment chains by matching CIK and period of report.

Who Uses This Dataset

The Form 10-Q Files Dataset serves teams that need complete quarterly filing packages — narrative text, exhibit attachments, inline XBRL data, and structured metadata — rather than extracted financial numbers alone.

Equity Research Analysts

Update quarterly earnings models using the condensed financial statements, revenue disaggregation and segment footnotes, and MD&A narrative. Metadata fields (tickers, sic, periodOfReport) support systematic pulls across a coverage universe and peer comparison of disclosure changes quarter over quarter.

Fundamental Portfolio Managers

Read full 10-Q HTML between annual reports to track working capital shifts, inventory trends, new risk factors, and legal proceedings. The qualitative language in MD&A informs assessments of management credibility. 10-Q/A amendments flag potential restatement risk.

Quantitative Researchers

Extract tagged financial facts from inline XBRL instance documents to build systematic equity signals — accrual ratios, filing-delay measures (filedAt vs. periodOfReport), and MD&A sentiment scores. The included XBRL taxonomy extensions (schema, calculation, definition, label, presentation linkbases) allow direct parsing without third-party data feeds. Historical depth to 1993 supports long-horizon backtesting.

Credit Analysts

Monitor borrower health between annual cycles by tracking debt and liquidity footnotes, covenant compliance language, credit facility amendments (EX-10 exhibits), and operating cash flow trends. SIC code and CIK metadata support systematic surveillance across large issuer portfolios.

Corporate Finance and Securities Attorneys

Benchmark disclosure practices — legal proceedings, contingent liabilities, related-party transactions, subsequent events — against same-industry peers when drafting or reviewing a client's 10-Q. EX-10 exhibit files support contract review and disclosure adequacy work. 10-Q/A amendment history informs filing risk assessments.

Forensic Accountants

Scan quarterly filings for earnings manipulation indicators: unusual reserve releases, changes in consolidation scope, estimate revisions, and inconsistencies between MD&A narrative and reported numbers. Cross-check XBRL-tagged facts against the HTML document. 10-Q/A amendments are a high-priority subset because they often accompany restatements or control-weakness disclosures.

Compliance and Regulatory Monitoring Teams

Flag new or amended 10-Q filings across a watched universe using filedAt timestamps and entity identifiers (cik, tickers). Focus on legal proceedings, subsequent events, and risk factor changes that may trigger reporting obligations or investment restriction reviews.

Financial Data Engineers

Parse 10-Q HTML and inline XBRL instance files to populate structured quarterly financial databases. The metadata JSON in each record provides entity identifiers, filing date, period of report, SIC classification, and a document manifest with types and sizes — essential inputs for reliable ingestion pipelines. Consistent packaging (ZIP archives by year and month) reduces supplementary EDGAR crawling.

NLP and AI Researchers

Use MD&A sections across three decades of filings as training and evaluation corpora for financial language models, sentiment classifiers, summarization systems, and retrieval-augmented generation pipelines. Metadata enables conditioning on industry, filer size, or time period. Paired HTML and XBRL data supports research on grounding model outputs in structured financial facts.

Academic Researchers in Accounting and Finance

Run empirical studies on earnings quality, disclosure informativeness, market reactions to quarterly filings, and regulatory-change effects. The time series from 1993 forward supports event studies around policy shifts such as XBRL mandates and interim reporting rule changes. MD&A and risk factor text serve as primary corpora for textual analysis research.

M&A Due Diligence Teams

Assess target-company interim performance, undisclosed liabilities, and management-representation consistency using quarterly financial statements, contingent liability footnotes, subsequent events, and material contracts filed as exhibits. Amendment history reveals prior restatements bearing on reporting reliability.

Investor Relations Professionals

Benchmark a company's own quarterly disclosure — MD&A structure, voluntary metric choices, risk factor language, exhibit practices — against peer filings identified through SIC code and filer category metadata. Findings inform decisions about refining future 10-Q presentation.

Specific Use Cases

The Form 10-Q Files Dataset supports workflows that require the full quarterly filing document — narrative text, exhibit attachments, and structured metadata — rather than extracted financial numbers alone.

Tracking Quarter-Over-Quarter MD&A Language Shifts Across a Coverage Universe

Equity research analysts and portfolio managers pull MD&A sections from the primary 10-Q HTML documents for a set of companies identified by SIC code and ticker in metadata.json. By diffing MD&A text across consecutive quarters, they detect new management commentary on margin pressures, demand trends, or operational disruptions before these show up in consensus estimate revisions. The periodOfReport and filedAt fields anchor each comparison to a specific fiscal quarter and filing date.

Building Filing-Delay and Restatement-Risk Signals for Systematic Strategies

Quantitative researchers compute the lag between periodOfReport and filedAt in metadata.json across the full historical archive back to 1993 to construct filing-delay factors. They flag 10-Q/A amendments — identified by the formType field — as restatement events, then measure post-amendment return patterns. The dataset's historical depth supports multi-decade backtests of these signals without requiring separate EDGAR crawling.

Monitoring Debt Covenant and Credit Facility Changes Across a Loan Portfolio

Credit analysts use CIK and SIC metadata to systematically pull 10-Q filings for a watched set of borrowers each quarter. They extract liquidity and debt footnotes from Part I financial statements and review EX-10 exhibit files for credit agreement amendments, new facility terms, or waiver letters. Changes in covenant compliance language or maturity schedules feed directly into internal credit surveillance dashboards.

Securities attorneys compare Item 1 (Legal Proceedings) and Item 1A (Risk Factors) language across same-industry filers to calibrate disclosure specificity when drafting a client's quarterly report. The documentFormatFiles manifest in metadata.json maps each file to its exhibit type, enabling targeted retrieval of the primary document without parsing filenames. Peer filings are identified through SIC code and filer category in the entity metadata.

Detecting Earnings Quality Red Flags in Quarterly Financial Statements

Forensic accountants scan condensed financial statements and accompanying footnotes for manipulation indicators — unusual reserve releases, estimate revisions, or changes in consolidation scope. They cross-reference narrative claims in MD&A against inline XBRL-tagged financial values embedded in the primary HTML document. The 10-Q/A subset receives priority review, since amendments often accompany restatement disclosures or internal control weakness findings reported in Item 4 (Controls and Procedures).

Training Financial Language Models on Structured Quarterly Disclosure Text

NLP researchers use the MD&A, risk factor, and financial statement note sections as training corpora for sentiment classifiers, summarization models, and retrieval-augmented generation systems. Metadata fields — SIC code, filer category, filing date, and period of report — enable stratified sampling by industry, company size, and time period. Paired HTML narrative and inline XBRL tags in post-2019 filings provide ground-truth numerical anchors for evaluating model accuracy on financial fact extraction.

Dataset Access

Dataset Index JSON API: https://api.sec-api.io/datasets/form-10q-files.json?token=YOUR_API_KEY

The dataset index endpoint returns metadata about the Form 10-Q Files Dataset, including the dataset name, description, last updated timestamp, earliest sample date, total records and total size, covered form types, container format (ZIP), and content file types. It also returns the download URL for the entire dataset and a list of all individual container files. Each container entry includes its download URL, size, record count, and last updated timestamp. Use this endpoint to monitor which containers have been updated in the most recent refresh run and selectively download only those containers on a daily basis.

Example
1 {
2 "datasetId": "1f13365b-9ade-61d5-896d-761ecfdb6248",
3 "datasetDownloadUrl": "https://api.sec-api.io/datasets/form-10q-files.zip",
4 "name": "Form 10-Q Files Dataset",
5 "updatedAt": "2026-04-21T02:53:41.141Z",
6 "earliestSampleDate": "1993-11-01",
7 "totalRecords": 3175032,
8 "totalSize": 55862191693,
9 "formTypes": ["10-Q", "10-Q/A"],
10 "containerFormat": "ZIP",
11 "fileTypes": ["TXT", "JSON", "HTML", "PDF", "FRM", "XFD"],
12 "containers": [
13 {
14 "downloadUrl": "https://api.sec-api.io/datasets/form-10q-files/2026/2026-03.zip",
15 "key": "2026/2026-03.zip",
16 "size": 13818783,
17 "records": 154,
18 "updatedAt": "2026-03-21T02:51:19.000Z"
19 }
20 ]
21 }

Download Entire Dataset: https://api.sec-api.io/datasets/form-10q-files.zip?token=YOUR_API_KEY

Downloads the complete Form 10-Q Files Dataset as a single ZIP archive. This endpoint requires an API key passed as the token query parameter.

Download Single Container: https://api.sec-api.io/datasets/form-10q-files/2026/2026-03.zip?token=YOUR_API_KEY

Downloads one individual container file instead of the full dataset. Containers are ZIP files organized by year and month, each containing filing folders grouped by accession number. Each container entry in the index JSON includes a files array with download URLs for its contents. This endpoint requires an API key passed as the token query parameter.

Frequently Asked Questions

What forms does the Form 10-Q Files Dataset cover?

The dataset covers SEC Form 10-Q (quarterly financial reports) and Form 10-Q/A (amendments to previously filed quarterly reports). Both form types are included as separate records.

What does one record in this dataset represent?

One record is a complete filing folder for a single 10-Q or 10-Q/A submission, identified by accession number. The folder contains a metadata.json file, the primary quarterly report document (HTML or plain text), and all non-image exhibit files from the original EDGAR submission.

Who is required to file Form 10-Q?

Domestic companies subject to periodic reporting under Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934. This includes operating companies listed on national exchanges, Section 15(d) filers, MLPs, domestic REITs, SPACs, and other domestic Exchange Act registrants. Foreign private issuers, registered investment companies, and Regulation AB asset-backed issuers use different forms.

How often are new records added to the dataset?

Form 10-Q is filed three times per year — after each of the first three fiscal quarters. Large accelerated and accelerated filers have a 40-day deadline after quarter-end; non-accelerated filers have 45 days. 10-Q/A amendments are event-driven and may appear at any time. The dataset is refreshed on a daily basis.

What time period does the dataset cover?

The dataset begins in November 1993, when EDGAR first accepted electronic 10-Q submissions, and continues to the present. Pre-EDGAR paper filings are not included.

What file format is the dataset distributed in?

Records are packaged in ZIP archives organized by year and month. Each filing folder within a ZIP contains a JSON metadata file and HTML, TXT, PDF, or legacy-format (FRM, XFD) document files. Image files and standalone XBRL taxonomy files are excluded.

How does the Form 10-Q Files Dataset differ from the SEC's XBRL financial data extractions?

XBRL extractions (such as the EDGAR Financial Statement Datasets and company-facts API) provide tagged numerical values in tabular form but discard all narrative content — MD&A text, notes to financial statements, exhibit attachments, and officer certifications. The Form 10-Q Files Dataset preserves the complete filing documents, including both narrative and structured data.