Quarterly report on Form 10-Q

The quarterly filing of an American public company, unaudited and shorter than the annual one, covering three of the four quarters.

Its value is timeliness and its risk is that unaudited numbers change. Comparing the fourth quarter, derived by subtracting three quarters from the audited year, against the sum of the reported quarters is a standard check that occasionally finds something.

Indian companies file quarterly results with the exchanges under a similar cadence, with limited review rather than full audit.

The fourth quarter is where the year's adjustments land.