Guides to reading company filings
Practical writing on reading company filings, in the US and Israel. No summaries of filings, and nothing guessed: the research is cited, estimates say they are estimates, and where the evidence runs out the page says so. The same principle as the product.
How to read 10-K footnotes
What the notes to financial statements are, where they live in the document, which ones matter most, and the order experienced analysts read a 10-K in.
Why 10-Ks keep getting longer
The research behind the statistic: median 10-K length roughly doubled between 1996 and 2013, and three disclosure topics account for virtually all of it.
Raw EDGAR vs SeeNote
A row-by-row comparison of reading footnotes on raw EDGAR versus with SeeNote, including the rows where raw EDGAR is fine as it is.
How to read Israeli filings on Maya
Why one TASE periodic report arrives as several PDFs, what a bi'ur is, how Hebrew filings write a note reference, and why a section number is not a note number.
How are the notes in a 10-Q different from a 10-K?
Why 10-Q notes are condensed and unaudited, what they may leave out, and how Apple's notes shrink from 13 to 10 between its 10-K and 10-Q.
What does a going concern note mean in a financial statement?
How to read a going concern note: the ASC 205-40 one-year test, the auditor's paragraph, IFRS wording, and Car-Mart's fiscal 2026 10-K.
SeeNote vs BamSEC vs raw EDGAR: which should you use to read footnotes?
A side-by-side comparison of SeeNote, BamSEC and raw EDGAR for reading 10-K footnotes: search, table export, redline, key figures, coverage, privacy and price.
How do you read a deferred tax asset valuation allowance?
How to read a valuation allowance in the income tax note: the ASC 740 more likely than not test, cumulative losses, and Intel's 2024 10-K.
איך קוראים ביאורים בדוח כספי במאיה?
מה הם ביאורים לדוחות הכספיים, איפה הם יושבים בדוח התקופתי, למה דוח אחד מגיע במאיה בכמה קובצי PDF ואילו ביאורים לקרוא קודם.
How do you read the goodwill impairment note?
How to read the goodwill note under ASC 350-20: the rollforward, the one-step test, the assumptions, and Walgreens' $12.7 billion fiscal 2024 charge.
How many footnote cross-references are in a typical 10-K?
We counted numbered note cross-references in 28 Dow company 10-Ks: median 51.5 per filing, from 7 at Apple to 347 at JPMorgan. Full table and CSV.