What is Form 8-K?

Form 8-K is the “current report” that US public companies file with the Securities and Exchange Commission (SEC) to disclose significant events between their regular quarterly and annual reports. Most 8-K events must be reported within four business days.

What triggers an 8-K

The form is organized into numbered items. Common ones include:

• Item 1.01 – entry into a material definitive agreement (a major contract or deal).
• Item 2.02 – results of operations and financial condition (often the earnings press release).
• Item 5.02 – departure or appointment of directors or certain officers.
• Item 7.01 / 8.01 – Regulation FD disclosures and other events the company chooses to report.
• Item 9.01 – financial statements and exhibits, such as the press release or contract itself.

Why it is useful

News coverage of a deal or announcement is a summary. The 8-K and its exhibits are the company’s own filed words: contract terms, dates, conditions, and risk language that headlines often skip. That makes it a primary source.

How to read one

1. Look at the item numbers on the cover to see what kind of event it is.
2. Open the exhibits—press releases are usually Exhibit 99.1; material contracts often appear as Exhibit 10.x.
3. Compare the filing with news reports and note anything the coverage left out.

You can find any company’s 8-K filings for free on SEC EDGAR, the SEC’s public filing database.

This glossary entry is general information, not investment advice.