For 20-F and 6-K, the names of reports for foreign companies may differ.
Not all foreign companies listed in the US use 10-K or 10-Q.
Table of contents
Remember this first
First, 3 things to remember
- 1Check the listing market and the type of company report separately.
- 220-F is for annual reporting, while 6-K can contain various company news.
- 3Start by aligning the currency units and the reporting period.
Even if traded in the US, reporting methods may differ.
Foreign companies that meet certain requirements can use the reporting status of a foreign private issuer. An issuer refers to a company that has issued shares. Such companies can use forms like 20-F for their annual reports.
You do not need to memorize difficult qualification requirements from the start. You can check the company's actual list of disclosures to see which reports they file. Not all foreign companies use the same forms.
6-K is not necessarily a quarterly earnings report.
6-K can contain various news such as earnings, contracts, and shareholder meeting materials. Do not assume it is an earnings announcement just by the document name; check the attachment title.
Do not assume that a company is not disclosing anything just because you do not see a 10-Q. Check the company's reporting method, home country disclosures, and investor relations page together.
Read the unit before the number first.
Check whether it is in dollars or another currency, and whether the numbers are in thousands or millions. Even if it says 100, the amount varies significantly depending on the unit.
Check whether the per-share figures are based on the original stock or the ADS traded in the U.S. If comparison is difficult, start by noting the units and standards, and do not force them to be treated as the same number.
You should not make such assumptions
“It is a Nasdaq company, but since there is no 10-Q, it is a company that does not file disclosures.”
Companies may use different reporting forms. Check the actual filing list to see which reports they submit.
Check what you have read.
- What form does the company use to report?
- Did you read what news the attachment contains?
- Are the currency, monetary units, and share standards the same?
Apply what you read to the actual screen
Try it on WAPE
Source and scope of verification
Reviewed · Version 2
- Information about Foreign IssuersNew window
SEC · Verify 2026-10-20
Reporting framework for foreign private issuers: 20-F and 6-K
This is educational material for observation and information comprehension. Hypothetical examples do not represent actual stocks or performance and do not provide buy or sell recommendations.