EPS AND PUBLIC COMPANY REPORTING TOPICS Flashcards
SEC
securities and exchange commission
EDGAR
Electronic data gathering, analysis and retrieval system
Form 10-K
Annual Report - US Registered co (issuers)
Filing Deadlines of Form 10K
60 days - Large accelerated filers
75 days - accelerated filers
90 days - all other registrants
large accelerated filers
issuer with world-wide MV of O/s Common Equity held by nonaffiliated of $700 million or more as of the last business day of completed second fiscal quarter
Accelerated filer
issuer with world-wide MV of O/s Common Equity held by nonaffiliated of $75 million to less than $700 million and Annual Revenue $100 million or more
smaller reporting companies
Annual revenue less than $100 million
Specific Items importance contained in the 10-K Report
Part II Item 7 - MD&A
Part II Item 7A - Qty & Qlty disclosures about market risk
Part II Item 8 - Financial Statements and Supplementary Data
Form 10-Q
Quarterly report filed for first three quarters of every fiscal year
Filing Deadlines of Form 10Q
40 days Large accelerated and accelerated filers
45 days - all other registrants
Specific Items importance contained in the 10-Q Report
Part I Item 1 - FS
Part I Item 2 - MD & A
Part I Item 3 - Qty & Qlty disclosures about market risk
Form 8-K
to disclose changes whenever a material event occurs
Have 4 business days to file
Simple Capital Structure
Basic EPS only
Basic EPS
Income available to SH/ Weighted avg no of common Share O/S
Weighted avg no of common Share O/S
Shares OS at beginning(on time weighted basis)
+ Shares sold(on time weighted basis) - Shares Reacquired (on time weighted basis)
+ Stock dividend and split (Retroactively Adjusted)
-Reverse stock split (Retroactively Adjusted)