https://longorshort.ai/learn/ Recent content in How to read a filing on Long or Short Hugo en-us https://longorshort.ai/learn/what-is-a-form-4/ Mon, 01 Jan 0001 00:00:00 +0000 https://longorshort.ai/learn/what-is-a-form-4/ A Form 4 is the filing an insider must submit within two business days of trading their own company’s stock. What is in one, and what actually matters. https://longorshort.ai/learn/how-to-read-a-10-k/ Mon, 01 Jan 0001 00:00:00 +0000 https://longorshort.ai/learn/how-to-read-a-10-k/ An annual report runs 200 pages, most of it boilerplate. Five sections carry almost everything worth knowing — and the real technique is comparing two years. https://longorshort.ai/learn/what-is-a-going-concern-warning/ Mon, 01 Jan 0001 00:00:00 +0000 https://longorshort.ai/learn/what-is-a-going-concern-warning/ The auditor stating substantial doubt the company survives the next twelve months. Where it appears in a filing, and what it does and does not mean. https://longorshort.ai/learn/what-is-a-material-weakness/ Mon, 01 Jan 0001 00:00:00 +0000 https://longorshort.ai/learn/what-is-a-material-weakness/ A flaw in a company’s financial-reporting controls serious enough that a material error might not be caught. It does not mean the numbers are wrong. https://longorshort.ai/learn/why-do-auditors-resign/ Mon, 01 Jan 0001 00:00:00 +0000 https://longorshort.ai/learn/why-do-auditors-resign/ An auditor change is reported on an 8-K under Item 4.01. The filing is brief — but the outgoing auditor’s own letter is attached, and almost nobody reads it. https://longorshort.ai/learn/13d-vs-13g/ Mon, 01 Jan 0001 00:00:00 +0000 https://longorshort.ai/learn/13d-vs-13g/ Both disclose a stake above 5%. A 13D means the holder intends to influence the company; a 13G means they are passive. Switching from 13G to 13D is a signal. https://longorshort.ai/learn/how-to-check-insider-selling/ Mon, 01 Jan 0001 00:00:00 +0000 https://longorshort.ai/learn/how-to-check-insider-selling/ A step-by-step walkthrough using SEC EDGAR — free, no account. Plus the four things that separate a meaningful sale from routine compensation. https://longorshort.ai/learn/how-to-track-congressional-stock-trades/ Mon, 01 Jan 0001 00:00:00 +0000 https://longorshort.ai/learn/how-to-track-congressional-stock-trades/ Members of Congress must disclose trades over $1,000 — but the law allows up to 45 days. Where the filings live, and why the delay is sometimes the story.