A Form 10-K is a comprehensive annual report that publicly traded companies in the United States must file with the Securities and Exchange Commission (SEC). It provides detailed information about a company's financial performance, including its income statement, balance sheet, and cash flow statement. The report also includes management's discussion and analysis, risk factors, and information about the company's operations. The Form 10-K is an important tool for investors, analysts, and regulators to assess a company's financial health and business strategy. It is typically filed within 60 to 90 days after the end of the company's fiscal year, ensuring transparency and accountability in the financial markets.