| name | form-10-q |
| language | en |
| description | Drafts SEC-compliant Form 10-Q quarterly reports covering Part I financials, MD&A, market risk, controls, Part II updates, exhibits, and SOX certifications. Use when preparing quarterly SEC filings, EDGAR-ready 10-Qs, or interim disclosure packages. Trigger keywords: Form 10-Q, quarterly report, MD&A, Regulation S-K, Regulation S-X, SOX 302, SOX 906, XBRL, EDGAR, interim financial statements. |
| tags | ["corporate","drafting","regulatory","summary"] |
Form 10-Q Quarterly Report
Produce an SEC-compliant quarterly report with required financial and non-financial disclosures.
Prerequisites
- Registrant identity: legal name, EIN, SEC file number, ticker/exchange, jurisdiction, principal office address, phone.
- Quarter-end date and filer status classification (large accelerated, accelerated, non-accelerated, smaller reporting, emerging growth).
- Prior Form 10-K and most recent 10-Q for roll-forward disclosures.
- Unaudited interim financial statements with footnote support under GAAP.
- MD&A variance drivers, segment data, liquidity data (cash flows, credit facilities, covenants, capital plans).
- Market risk exposures, hedging activities, disclosure controls evaluation, ICFR changes.
- Legal proceedings updates, risk factor changes, equity transactions, mine safety data if applicable.
- Exhibit list, SOX certifications, XBRL tag set.
Output Structure / Process
Cover Page
Exact registrant name, quarter-end date, SEC file number, EIN, address/phone, jurisdiction, ticker/exchange, filer status checkboxes, shell company status. Must conform to Form 10-Q cover page format and match EDGAR header data [VERIFY].
Part I — Financial Information
Item 1 — Financial Statements (Reg S-X Article 10 [VERIFY]):
- Condensed balance sheet: current quarter end and prior fiscal year end
- Condensed income statement: quarter and YTD with prior-year comparatives
- Condensed comprehensive income: quarter and YTD with comparatives
- Condensed cash flows: YTD with prior-year comparative
- Condensed stockholders' equity
- Footnotes: significant policies, estimate changes, contingencies, subsequent events, segments, EPS/dilution, related-party transactions
Item 2 — MD&A (Reg S-K Item 303 [VERIFY]):
Executive Overview
Results of Operations
Liquidity and Capital Resources
Known Trends, Events, Demands, Commitments, and Uncertainties
Critical Accounting Policies and Estimates (if material changes)
Quantify material changes; explain volume, price, mix, and cost drivers.
Item 3 — Market Risk: If no material change since 10-K, state so. Otherwise quantify exposures using tabular, sensitivity, or VaR format.
Item 4 — Controls and Procedures: Disclosure controls evaluation per Exchange Act Rules 13a-15(e)/15d-15(e) [VERIFY]; ICFR changes; evaluation within 90 days of filing [VERIFY].
Part II — Other Information
| Item | Content | Key Rules |
|---|
| 1 — Legal Proceedings | Updates to pending matters | Reg S-K Item 103 [VERIFY]; 10% of current assets threshold [VERIFY] |
| 1A — Risk Factors | Material changes only | Tailored captions; quantify impacts |
| 2 — Equity Transactions | Unregistered sales; issuer repurchases | Securities Act exemption [VERIFY]; Rule 10b-18 if used [VERIFY] |
| 3 — Defaults | Senior securities defaults | Disclose if >5% of total assets; dividend arrearages |
| 4 — Mine Safety | Dodd-Frank §1503(a) [VERIFY] | If applicable |
| 5 — Other Information | Unreported 8-K items; 10b5-1 trading arrangement updates [VERIFY] | |
| 6 — Exhibits | Index per Reg S-K Item 601 [VERIFY] | Include Exhibits 31.1, 31.2, 32.1 [VERIFY] |
Repurchase table format (Item 2):
| Month | Total Shares Purchased | Avg Price Paid | Shares Under Public Program | Max Shares/$ Remaining |
|---|
Exhibits index format:
| Exhibit No. | Description | Filing Method | Source Filing and Date |
|---|
Signatures and EDGAR
- Authorized officer and principal financial/accounting officer signatures with dates.
- Filing deadlines: 40 days (large accelerated/accelerated) or 45 days (non-accelerated) after quarter end [VERIFY].
- EDGAR HTML/ASCII formatting, XBRL tags, Exhibit 101 if required [VERIFY].
Quality Checks
- Cross-foot all financial statements; reconcile to MD&A and notes.
- Verify cross-references, exhibit numbers, and incorporation-by-reference cites.
- Confirm units and rounding consistency across the filing.
- Confirm legal proceedings align with contingencies footnote.
- Confirm risk factor updates reflect only material changes since last filing.
- Confirm certification text matches required SEC form language.
- Validate EDGAR formatting and XBRL tagging.
Guidelines
- Use company-specific, quantified explanations; avoid boilerplate.
- Mark uncertain regulatory citations with
[VERIFY].
- If an item has no material update, state explicitly or omit per form instructions.
- Do not incorporate SOX 906 exhibits into Securities Act registration statements [VERIFY].
- Apply plain English standards per Rule 421(d) of Regulation C [VERIFY].
- Coordinate with finance and legal to align disclosures with GAAP and SEC rules.
