FORM 10?Q AMAZON COM INC ? AMZN Library Corporate Ir

What is the FORM 10-Q for Amazon.com Inc.?

The FORM 10-Q is a comprehensive report filed by publicly traded companies, including Amazon.com Inc. (AMZN), with the U.S. Securities and Exchange Commission (SEC). This form provides a quarterly update on the company's financial performance, including income statements, balance sheets, and cash flow statements. It also includes management's discussion and analysis (MD&A) of financial condition and results of operations. The FORM 10-Q is essential for investors and analysts as it offers insights into the company's ongoing financial health and operational strategies.

How to Use the FORM 10-Q for Amazon.com Inc.

Utilizing the FORM 10-Q involves reviewing the financial statements and accompanying notes to understand Amazon's performance over the quarter. Investors can analyze trends in revenue, expenses, and net income. The MD&A section provides context for these numbers, explaining any significant changes or events affecting the company's operations. This form is particularly useful for making informed investment decisions, assessing risk, and comparing performance against competitors.

Steps to Complete the FORM 10-Q for Amazon.com Inc.

To complete the FORM 10-Q, Amazon must follow a structured process:

• Gather financial data from accounting records for the quarter.
• Prepare financial statements, including the balance sheet, income statement, and cash flow statement.
• Draft the management's discussion and analysis (MD&A) section, highlighting key performance indicators and business developments.
• Review the document for compliance with SEC regulations and ensure accuracy.
• File the completed FORM 10-Q electronically with the SEC through the EDGAR system.

Key Elements of the FORM 10-Q for Amazon.com Inc.

The FORM 10-Q includes several critical components:

• Financial Statements: These provide a snapshot of the company's financial position, including assets, liabilities, and equity.
• Management's Discussion and Analysis (MD&A): This section offers insights into the financial results and discusses factors influencing performance.
• Risk Factors: Companies must disclose any new risks that could impact their business.
• Legal Proceedings: Any ongoing or potential legal issues must be reported.

Filing Deadlines for the FORM 10-Q

Amazon.com Inc. is required to file the FORM 10-Q within 40 days after the end of each fiscal quarter. This ensures that investors and analysts have timely access to the company's financial information. The deadlines are crucial for maintaining transparency and compliance with SEC regulations. Failure to meet these deadlines can result in penalties and affect investor confidence.

Who Issues the FORM 10-Q?

The FORM 10-Q is issued by publicly traded companies like Amazon.com Inc. as part of their regulatory obligations to the SEC. The SEC is responsible for enforcing federal securities laws and ensuring that companies provide accurate and timely financial information to the public. This oversight helps protect investors and maintain fair and efficient markets.