Current Report (8-K)
A U.S. filing made right away when something major happens at a company, without waiting for the periodic reports — what happened is noted alongside as an «item number».
In plain terms
If a [10-K or 10-Q](sec-filings) is a report card filed on a set schedule, an 8-K is the document that announces something that came up in between. It appears when a company reports earnings, changes an executive, or signs a major contract.
An 8-K states «why it was filed» with an item number. 2.02 is an earnings release, 5.02 is a change in officers or directors, and 1.01 is the signing of a material agreement. Just the number tells you what kind of news it is.
What it tells you
Item numbers aren't chosen by the company — they come from a list set by the SEC. So unlike press releases, where wording differs from company to company, the same number means the same thing everywhere.
A single filing can carry several items. For example, a big change like a holding-company reorganization may list entry into an agreement (1.01), acquisition of assets (2.01), officer changes (5.02), and amendment of bylaws (5.03) all at once.
Formula
8-K = a report filed as events occur, between the periodic reports ([10-K and 10-Q](sec-filings)) Most triggers must be filed within 4 business days after the event The reason is shown as an «item number» — e.g., 2.02 results announcement · 5.02 officer change · 1.01 entry into a material agreement
What high or low means
Because each item means something entirely different, «many 8-Ks» or «few 8-Ks» tells you nothing. An earnings release (2.02) is routine and comes every quarter, while 4.02 (a notice that previously issued financial statements can no longer be relied upon) is a rare accounting matter.
Some items exist simply to convey a fact. 9.01 (Financial Statements and Exhibits) means «there are attachments,» and 7.01 (Regulation FD Disclosure) is a procedural item meaning «this material is being made public,» so on its own it says nothing about the content.
An item number tells you the category, not the content. 1.01 (material agreement) could be a merger or acquisition, a loan agreement, or a sales contract. You have to open the document itself to find out which.
8.01 (Other Events) is literally everything else. It's used often, but the number alone tells you nothing about the content.
An 8-K is a document that reports «what happened,» so it usually doesn't contain plans or outlooks for what the company intends to do next.
Metrics to read alongside
Guides that cover this term
See it in real stocks
Search US stocks on Stocklore to see Current and other financial metrics alongside the sector benchmark.
This explanation is for information and reference only and is not a recommendation to buy or sell any security. Investment decisions and their consequences are your own.