Form 10-K (Annual Report)
Form 10-K is the comprehensive annual report a U.S. public company files with the SEC — audited financial statements, a description of the business, and its risk factors.
Form 10-K is the most complete yearly filing a U.S. public company makes with the Securities and Exchange Commission. It contains audited financial statements, a narrative description of the business and its segments, management’s discussion of results, and a section of risk factors. Because it is audited and standardized, it is a primary reference for what a company actually reports about itself.
Why it is useful
The 10-K is where a company describes, in its own words and numbers, which businesses it operates and how revenue breaks down across them. That makes it a reliable, public basis for classifying a company into the industries it actually operates in — rather than inferring it from news or market labels.
How NEUTAUR uses it
NEUTAUR reads segment and product revenue and the business description from a company’s own 10-K to sort it into industries and to place its reported financials next to physical and trade data. Classification is treated as an estimate and labeled as one.
Limits
- A 10-K is annual, so it can be months old relative to current activity.
- Foreign issuers file analogous reports (such as Form 20-F) on different schedules and formats.
- It reflects what the company chose to disclose and how it defined its own segments.
Data source
SEC EDGAR — Form 10-K annual reports