A comprehensive annual report filed by publicly traded companies to provide a detailed picture of their financial condition.
An earnings report is a document that details the financial performance of a publicly held company over a specific period, typically issued monthly or quarterly. It may be an internal report and does not necessarily have to be the annual report.
Form 10-Q is a quarterly report mandated by the United States Securities and Exchange Commission (SEC), providing a comprehensive overview of a company's financial performance for the quarter.
Form 8-K is a report filed by publicly traded companies with the Securities and Exchange Commission (SEC) to announce significant corporate events that shareholders and the SEC should know about.
A method of issuing new securities in which a broker or issuing house takes small quantities of a company's shares and issues them to clients at opportune moments. This method is also used by existing public companies that wish to issue additional shares.
The Investor Relations Department in major public companies plays a crucial role in communicating and managing relationships with investors, ensuring transparency, and maintaining the company's image within the investment community.
Microcap stocks refer to the shares of publicly traded companies with a market capitalization typically between $50 million and $300 million. These stocks are usually associated with smaller, lesser-known companies and are considered high-risk, high-reward investments.
A Non-Executive Director (NED) is a member of a company's board of directors who does not engage in the day-to-day operations of the business but contributes strategic oversight and independent judgment.
The Public Company Accounting Oversight Board (PCAOB) is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect investors and the public interest by promoting informative, accurate, and independent audit reports.
A quoted company, also known as a listed company, is a business entity whose shares are traded on a stock exchange. These companies are subject to strict regulatory requirements and transparency rules to protect investors.
A statutory book that public companies are required to maintain, recording the interests of persons who have a 3% or greater interest in any class of the company's voting share capital.
Report and accounts refer to the set of financial statements and accompanying notes that publicly traded companies are required to release annually, summarizing their financial activities and condition over the fiscal year.
A review in accounting service provides limited assurance to the Board of Directors and other interested parties about the reliability of financial data. It does not involve an audit conducted according to generally accepted auditing standards but focuses on inquiry and analytical procedures.
The Electronic Data Gathering, Analysis, and Retrieval system (EDGAR) is a platform used by the U.S. Securities and Exchange Commission (SEC) to increase efficiency and accessibility in the collection, submission, and dissemination of financial reports from public companies and other entities.
Shares represent units of ownership in a company, conferring certain rights such as earning dividends and voting in company matters. They can differ in type, such as ordinary shares and preference shares, and their trading is subject to various regulations depending on whether the company is public or private.
The stock market is a complex network of exchanges and investors engaged in buying, selling, and issuance of shares from publicly held companies, facilitating capital growth and wealth building.
