> ## Documentation Index
> Fetch the complete documentation index at: https://valuation-101.com/docs/llms.txt
> Use this file to discover all available pages before exploring further.

# Identify Required Statements

> Determine which SEC filings (10-K and 10-Q) are needed for the DCF valuation based on the valuation date.

## What it does

Determines which SEC filings are needed for the valuation based on the company's fiscal calendar and the valuation date. Returns a structured JSON file listing every 10-K and 10-Q the pipeline must process.

## Output structure

```json theme={null}
{
  "company": "NVDA",
  "valuation_date": "2026-02-22",
  "fiscal_year_end": "01-26",
  "statements_required": [
    { "statement_type": "10-K", "fiscal_period_end": "2025-01-26", "role": "primary" },
    { "statement_type": "10-K", "fiscal_period_end": "2024-01-28", "role": "prior_year" },
    { "statement_type": "10-Q", "fiscal_period_end": "2025-10-26", "role": "bridge" },
    { "statement_type": "10-Q", "fiscal_period_end": "2024-10-27", "role": "bridge_prior" }
  ],
  "bridge_quarters_needed": true
}
```

## Why bridge quarters matter

If the valuation date falls after the most recent 10-K, the model needs trailing-twelve-month (LTM) figures. These are computed by adding recent quarter data to the annual and subtracting the prior year's equivalent quarters. The `bridge` and `bridge_prior` filings make this calculation possible.

## Edge cases

* **Valuation date = 10-K filing date** — no bridge quarters needed; LTM equals the annual
* **Fiscal year doesn't end in December** — the skill correctly handles non-calendar fiscal years (e.g., Apple's September FYE)
* **Recent IPO** — if fewer than 4 quarters of data exist, the skill flags this and adjusts