Guides to reading company filings
Practical writing on reading company filings, in the US, Israel and the UK. 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 to read a UK annual report
Where UK reports are filed, why Companies House is the wrong copy to read, and why the same report numbers its notes twice.
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.