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Form 8-K: current report

The report of a material event, filed within four business days of it: an acquisition, an earnings release, a change of auditor, an executive's departure, a shareholder vote. Each kind of event is an Item, numbered by section (1 for business and operations, 2 for financial information, through 9 for exhibits); a filing contains only the Items it reports, usually one or two plus 9.01.

2,119,762 filings on EDGAR. Every one can be read whole, or one Item at a time.

Items

Every Item of Form 8-K in the order the SEC sets, with what the company has to put there. The titles are the SEC's; companies often shorten them in their headings.

Item	SEC's title	What it holds	Rule
Item 1.01	Entry into a Material Definitive Agreement	A material agreement outside the ordinary course of business (a merger agreement, credit facility, supply or licence deal): the date, the parties and the material terms.
Item 1.02	Termination of a Material Definitive Agreement	The termination of a material agreement: the date, the circumstances, and any early termination penalties.
Item 1.03	Bankruptcy or Receivership	A bankruptcy or receivership: the proceeding, the court, and the plan of reorganisation once confirmed.
Item 1.04	Mine Safety - Reporting of Shutdowns and Patterns of Violations	An imminent-danger order or pattern-of-violations notice at a mine under the Mine Safety and Health Act.
Item 1.05	Material Cybersecurity Incidents	A material cybersecurity incident: its nature, scope and timing, and its material or likely impact. Required since 18 December 2023.
Item 2.01	Completion of Acquisition or Disposition of Assets	The completion of an acquisition or disposition of a significant amount of assets: the date, the assets, the counterparty and the consideration.
Item 2.02	Results of Operations and Financial Condition	A public announcement of results for a completed period, typically the earnings release, which is attached as Exhibit 99.1. Furnished, not filed.
Item 2.03	Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant	A material direct financial obligation (a loan, bond issue or credit facility drawn) or off-balance-sheet obligation: the date, amount and terms.
Item 2.04	Triggering Events That Accelerate or Increase a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement	An event, such as a default, that accelerates or increases a material financial obligation.
Item 2.05	Costs Associated with Exit or Disposal Activities	A commitment to an exit or disposal plan, such as a restructuring or layoffs, with the estimated costs by type.
Item 2.06	Material Impairments	A conclusion that a material impairment charge is required, with the estimated amount.
Item 3.01	Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing	A notice from an exchange that the company no longer meets a listing standard, a delisting, or a transfer of listing.
Item 3.02	Unregistered Sales of Equity Securities	An unregistered sale of equity securities above 1% of the class outstanding (5% for smaller reporting companies).
Item 3.03	Material Modification to Rights of Security Holders	A material change to the rights of security holders, such as a rights plan or a charter amendment.
Item 4.01	Changes in Registrant's Certifying Accountant	A change of auditor: resignation or dismissal, any disagreements, with the former auditor's letter as Exhibit 16.	S-K 304
Item 4.02	Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review	A conclusion that previously issued financial statements should no longer be relied on: the start of a restatement.
Item 5.01	Changes in Control of Registrant	A change in control of the company: who acquired control, how, and the consideration.
Item 5.02	Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers	Departures and appointments of directors and principal officers, and new or changed compensation arrangements with officers.	S-K 401, 402
Item 5.03	Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year	Amendments to the articles of incorporation or bylaws, and a change of fiscal year.
Item 5.04	Temporary Suspension of Trading Under Registrant's Employee Benefit Plans	A blackout period in which employee benefit plan participants cannot trade the company's stock (Regulation BTR).
Item 5.05	Amendment to Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics	An amendment to, or waiver of, the code of ethics for the principal executive and financial officers.	S-K 406
Item 5.06	Change in Shell Company Status	A shell company completing a transaction that ends its shell status, with the information a Form 10 registration would require.
Item 5.07	Submission of Matters to a Vote of Security Holders	The results of a shareholder vote: each matter, votes for, against, abstentions and broker non-votes, and the say-on-pay frequency decision.
Item 5.08	Shareholder Director Nominations	The deadline for shareholder director nominations when the annual meeting moves by more than 30 days from the previous year's date.
Item 6.01	ABS Informational and Computational Material	Asset-backed securities: informational and computational material for an offering.	Regulation AB
Item 6.02	Change of Servicer or Trustee	Asset-backed securities: a change of servicer or trustee.	Regulation AB
Item 6.03	Change in Credit Enhancement or Other External Support	Asset-backed securities: a material change in credit enhancement or other external support.	Regulation AB
Item 6.04	Failure to Make a Required Distribution	Asset-backed securities: a failure to make a required distribution to holders.	Regulation AB
Item 6.05	Securities Act Updating Disclosure	Asset-backed securities: a material change in the characteristics of the asset pool after issuance.	Regulation AB
Item 6.06	Static Pool	Asset-backed securities: static pool information.	Regulation AB
Item 7.01	Regulation FD Disclosure	Information disclosed under Regulation FD, such as an investor presentation or guidance update, often as Exhibit 99.1. Furnished, not filed.	Regulation FD
Item 8.01	Other Events	Any other event the company considers important to shareholders, reported voluntarily.
Item 9.01	Financial Statements and Exhibits	Financial statements of an acquired business, pro forma financial information, and the list of exhibits filed with the 8-K.	S-K 601, S-X 3-05, Article 11

Worth knowing

The Item is usually short and the substance is an exhibit: an earnings release (2.02) or investor presentation (7.01) is Exhibit 99.1, an agreement (1.01) is Exhibit 10.1. Item 9.01 lists them; read one with the files or document endpoints.
Items 2.02 and 7.01 are furnished, not filed: they carry no Section 18 liability and are not incorporated into registration statements, which the Item text says.
The filing's list of Items says which ones it reports, so only those are listed as not located when the locator misses one.
8-K12B and 8-K12G3 are filed by a successor issuer (after a merger or reorganisation into a new holding company); they have the same Items.

API

Find the filing with /filings?cik=<CIK>&form=8-K, then list its Items or read one. An Item is found by its heading in the document, never by the first time its name appears, which is almost always the table of contents.

# the company's 8-K filings, newest first
GET https://beatandraise.com/api/v1/filings?cik=<CIK>&form=8-K

# the filing's Items, with their lengths and highlight links
GET https://beatandraise.com/api/v1/items/<accession>

# one Item as markdown: by number, or by the SEC's title
GET https://beatandraise.com/api/v1/items/<accession>/2.02
GET https://beatandraise.com/api/v1/items/<accession>/Regulation%20FD%20Disclosure

# the same Item as the HTML filed
GET https://beatandraise.com/api/v1/items/<accession>/2.02?format=html

An Item can be named by number (2.02), by the SEC's title, or by a common name such as MD&A or risk factors.
The default is markdown, from the same copy the document endpoint serves; format=html returns that stretch of the document as filed.
Headers say which Item was served (X-Item, X-Item-Part, X-Item-Title) and give a link that highlights it in the filing (X-Highlight-URL), plus the file on sec.gov.
An Item the locator did not find is still answered: the text between the Items before and after it, with X-Item-Approximate: true. It contains the Item if the filing has one. The list says which Items were not located.
Works for any 8-K on EDGAR, amendments included. On 93 random 8-Ks (2008 to 2026), all 165 Items their EDGAR headers list were found.

Example

Apple's 8-K of 30 July 2026 announcing its third-quarter results, as the API returns it.

GET /api/v1/items/0000320193-26-000018

{
  "accession_number": "0000320193-26-000018",
  "filename": "aapl-20260730.htm",
  "form": "8-K",
  "items": [
    {
      "heading": "Results of Operations and Financial Condition.",
      "highlight_url": "https://beatandraise.com/cik/0000320193/accessionNumber/0000320193-26-000018/aapl-20260730.htm?hl=2754,665\u0026src=mcp#br-hl-0",
      "item": "2.02",
      "length": 665,
      "title": "Results of Operations and Financial Condition"
    },
    {
      "heading": "Financial Statements and Exhibits.",
      "highlight_url": "https://beatandraise.com/cik/0000320193/accessionNumber/0000320193-26-000018/aapl-20260730.htm?hl=3419,220\u0026src=mcp#br-hl-0",
      "item": "9.01",
      "length": 220,
      "title": "Financial Statements and Exhibits"
    }
  ],
  "not_located": [],
  "source": {
    "beatandraise_url": "https://beatandraise.com/cik/0000320193/accessionNumber/0000320193-26-000018/aapl-20260730.htm",
    "filing_index_url": "https://www.sec.gov/Archives/edgar/data/320193/000032019326000018/0000320193-26-000018-index.htm",
    "sec_url": "https://www.sec.gov/Archives/edgar/data/320193/000032019326000018/aapl-20260730.htm"
  }
}

GET /api/v1/items/0000320193-26-000018/2.02

Content-Type: text/markdown; charset=utf-8
X-Item: 2.02
X-Item-Part: 
X-Item-Title: Results of Operations and Financial Condition
X-Item-Form: 8-K
X-Item-Approximate: false
X-Highlight-URL: https://beatandraise.com/cik/0000320193/accessionNumber/0000320193-26-000018/aapl-20260730.htm?hl=2754,665&src=mcp#br-hl-0
X-Source-URL: https://www.sec.gov/Archives/edgar/data/320193/000032019326000018/aapl-20260730.htm
X-Filing-Index-URL: https://www.sec.gov/Archives/edgar/data/320193/000032019326000018/0000320193-26-000018-index.htm

Item 2.02    Results of Operations and Financial Condition. On July 30, 2026, Apple Inc. (“Apple”) issued a press release regarding Apple’s financial results for its third fiscal quarter ended June 27, 2026. A copy of Apple’s press release is attached hereto as Exhibit 99.1. The information contained in this Current Report shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.

Coverage

Form type	Filings on EDGAR	Since 2020	First	Latest
8-K	2,033,728	465,555	1993-10-29	2026-10-13
8-K/A	85,000	11,317	1994-01-04	2026-10-13
8-K12B	384	161	2002-09-06	2026-10-13
8-K12G3	650	42	1996-04-17	2026-07-31

Counted from our copy of EDGAR on 2026-10-14.

Items and their descriptions follow the SEC's form and Regulation S-K: https://www.sec.gov/files/form8-k.pdf. Questions, or need something this does not cover? Email [email protected]. Nothing on this page is investment advice.