🧾 10-K? 10-Q? 8-K? Financial Reporting Forms – US Vs India

If you think these are new AI tools, you’re probably in India
But in the US — these are mandatory financial filings for public companies!

Let me break it down for my Indian finance firm

US vs India – Financial Reporting Forms

1️⃣ Form 10-K (Annual Report)

🔹 Filed annually with SEC (US)
🔹 Includes audited financials, MD&A, risks, business overview

🔹 Equivalent in India:

✅ MGT-7 (Annual Return to ROC)
✅ AOC-4 (Filing of financial statements)
✅ Annual Report submitted to Stock Exchange under SEBI LODR

2️⃣ Form 10-Q (Quarterly Report)

🔹 Filed every quarter (except Q4) with unaudited financials
🔹 Includes MD&A and market commentary

🔹 Indian equivalent:

✅ Quarterly Results filed under Regulation 33 of SEBI LODR
✅ Outcome of Board Meeting submitted to BSE/NSE

3️⃣ Form 8-K (Event-based Disclosure)

🔹 Filed for major events: merger, CEO resignation, default, acquisition, etc.
🔹 Must be filed within 4 days of event

🔹 Indian equivalent:

✅ Material Event Disclosure under Regulation 30 of SEBI LODR
✅ Outcome of Board Meeting
✅ Press release or investor presentation (if applicable)

💡 Key Takeaways:

✅ US uses structured forms (10-K, 10-Q, 8-K) via SEC
✅ India uses a combination of MCA forms + SEBI LODR + stock exchange disclosures
✅ Both aim for transparency, but formats and platforms differ a lot!

🎯 Bonus Insight:

In the US, even a CEO resignation must be disclosed in Form 8-K within 4 days.
In India? Just send a PDF to BSE/NSE and move on

If you’re a CA, CFO, finance pro, or startup founder — knowing this helps you operate globally 🌍

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