Form S-1 is a registration statement used by companies in the United States to register their securities with the Securities and Exchange Commission (SEC). This form is typically filed by companies planning to go public through an initial public offering (IPO). It provides detailed information about the company's business, financial condition, and the risks associated with the investment. The information disclosed in Form S-1 helps potential investors make informed decisions. It includes details such as the company's management, use of proceeds from the offering, and financial statements. Once the SEC reviews and approves the form, the company can proceed with selling its shares to the public.