Financial Glossary

Key terms and SEC filing types used in our analysis.

10-K

Annual report filed by public companies. Contains comprehensive financial statements, management discussion, risk factors, and audited financials.

Quarterly report with unaudited financial statements. Filed three times per year (Q1, Q2, Q3). Provides interim financial performance updates.

Current report filed for material events — executive changes, acquisitions, earnings releases, or other significant developments.

Registration statement for companies going public (IPO). Contains business description, financials, risk factors, and use of proceeds.

Definitive proxy statement. Filed before annual shareholder meetings. Contains executive compensation, board nominees, and voting proposals.

Electronic Data Gathering, Analysis, and Retrieval system. The SEC's database where all public filings are submitted and made available.

The strongest investment case derived from a filing. Highlights growth catalysts, competitive advantages, and positive financial trends.

Counter-argument identifying risks, red flags, and potential downside. Examines debt levels, market headwinds, and operational challenges.