Correct! This sections gives you a sense of how big and far-flung a company’s physical operations are. Small companies list every facility they own or rent; others list the most significant ones, and big chains tend to list aggregate numbers by state or country, as appropriate.

Correct! The balance sheet is divided into two main parts: assets and liabilities.

That's right!

Correct! There’s overlap between the two, but they are very different.

That's right. The statement of cash flows includes cash from all of these activities. It also includes supplemental information from taxes and interest paid.

Correct! 10-Qs and 10-Ks are multi-purpose tools for reporters.

Correct! Foreign companies often issue the same reports but they do not have to follow SEC guidelines, and their reports may look very different from the 10-Q & 10-K.

Correct! Companies file 10-Qs three times a year, within 40 to 45 days after the end of their first, second, and third fiscal quarters.

That’s right! While many companies end their fiscal year on Dec. 31, many others don’t. For example, many retailers end their fiscal year on Jan. 31 to capture the full Christmas-to-New Year’s selling season in one quarter.

Correct!