A quarterly report is a summary or collection of unaudited financial statements, such as balance sheets, income statements, and cash flow statements, issued by companies every quarter (three months). In addition to reporting quarterly figures, these statements may also provide year-to-date and comparative (e.g., last year's quarter to this year's quarter) results. Publicly-traded companies must file their reports with the Securities Exchange Committee (SEC).
Most companies have an accounting period that ends with the calendar year: Dec. 31 and quarters that end on March 31, June 30, September 30, and December 31. Quarterly reports are typically filed within a few weeks of a quarter's end.