Filing basics
What belongs in each report, and how to find it.
The library
Learn the document.
Build your own read.
Start with a form, a financial question, or a company. Follow the source all the way through.
Browse all learning guidesStatements and footnotes
Read the explanation behind the line item.
Working methods
Move from a claim to a source-backed conclusion.
Apply the method
Use a fixed-period notebook or choose your own company.
What counts as evidence?
A reported figure has a source, a period, a unit, and a definition. An interpretation explains what you think it means and what would challenge that view. Keep those separate in the worksheet, and verify important claims in the official SEC documents.