Form 8-K
The SEC filing a public company uses to disclose material events such as earnings, executive changes or deals, usually within four business days.
A Form 8-K is a current report that US public companies file with the SEC to disclose material events between periodic reports. Common items include earnings releases, executive departures, acquisitions, debt agreements and material impairments. Most items must be filed within four business days of the event.
On our site, 8-K filings are linked to the event with their item number, such as earnings or officer changes. Read the item list first, then the exhibit, which usually holds the press release or the agreement.
Traders care because an 8-K is often the first primary-source disclosure of a material change, sometimes before news coverage. The exhibits contain the detail that moves the stock.
Worked example (illustrative numbers, not real data): a company files an 8-K on Monday with an earnings release in Exhibit 99.1 and a notice that its chief financial officer will leave. The filing is the primary source for both facts, and the exhibit holds the revenue and guidance figures.