In the

private sector The private sector is the part of the economy which is owned by private groups, usually as a means of establishment for profit or non profit, rather than being owned by the government. Employment The private sector employs most of the workfo ...

, a quarterly financial report is a type of

financial report Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to un ...

that encapsulates a company's financial performance over a three-month span. This reporting is mandated by various stock exchanges globally to ensure investors receive timely updates on a company's financial health. private sector financial reports highlight the overall outcomes of transactions for a specific period. Within the

public sector The public sector, also called the state sector, is the part of the economy composed of both public services and public enterprises. Public sectors include the public goods and governmental services such as the military, law enforcement, pu ...

, quarterly financial reports detail a government's income and spending over a quarter of its designated

fiscal year A fiscal year (also known as a financial year, or sometimes budget year) is used in government accounting, which varies between countries, and for budget purposes. It is also used for financial reporting by businesses and other organizations. La ...

, which varies by jurisdiction (e.g., in the

United States The United States of America (USA), also known as the United States (U.S.) or America, is a country primarily located in North America. It is a federal republic of 50 U.S. state, states and a federal capital district, Washington, D.C. The 48 ...

, the federal government's fiscal year differs from that of state or local governments). Public sector reports emphasize how transactions influence short-term financing needs, with decisions connected to annual or biennial budget allocations and a focus on balances tied to immediate governmental funding, such as the operating budget. In the United States, the

Form 10-Q Form 10-Q, (also known as a 10-Q or 10Q) is a quarterly report mandated by the United States federal Securities and Exchange Commission, to be filed by publicly traded corporations. Pursuant to Section 13 or 15(d) of the Securities Exchange ...

serves as the quarterly financial report required by the

Securities and Exchange Commission The United States Securities and Exchange Commission (SEC) is an independent agency of the United States federal government, created in the aftermath of the Wall Street crash of 1929. Its primary purpose is to enforce laws against market m ...

for public companies, providing detailed information on financial position, income, and cash flows for the reporting period.

References

{{business-stub Financial reporting Financial statements

See also

References