What is an 8-K? Material events, explained

The "something just happened" filing

An 8-K — formally a current report — is how a public company tells the market about a material event between its scheduled quarterly and annual reports. If a 10-K is the yearly summary and a 10-Q is the quarterly update, the 8-K is the real-time newswire.

What triggers one

8-Ks are organized by numbered items, each a specific kind of event. Common ones include:

• Item 2.02 — quarterly or annual results (the earnings release).
• Item 1.01 / 2.01 — entering or completing a major agreement, acquisition or disposition.
• Item 5.02 — a director or senior officer departing or being appointed.
• Item 5.03 — changes to the company's charter or bylaws (sometimes a name change).
• Item 3.01 — a notice of delisting or failure to meet listing standards.

FiledFeed labels every item code in plain English so you can tell at a glance what an 8-K is about.

When it's filed

Usually within four business days of the event. Because it's fast and event-driven, the 8-K is often the filing that moves a stock first.

A note on financials

Most 8-Ks are narrative and don't carry structured XBRL financials — the numbers in an earnings release live in an exhibit. So an 8-K's FiledFeed page focuses on the event and item codes, with links to the original documents on SEC.gov.