Publicly traded companies are required to file financial disclosure and other reports with the Security and Exchange Commission (SEC) on an annual (10-K), quarterly (10-Q) basis or as needed to notify shareholders of important details (8-K). These reports are valuable sources for determining the health of a company and also provide supplementary details not always found in company annual reports. As of November 2002, foreign companies who trade securities in the U.S. are also required to file reports (20-F).
NAICS (North American Industry Classification System), implemented in 1997, is a code system used to classify, collect, describe and track business information for the U.S. economy.
SIC (Standard Industrial Classification) codes were the primary code system used until 1997. Some business tracking and classification resources continue to use this system.