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For SEC filings, why would 8K income statement metrics be different from the 10-K metrics?

Ie. share count reported in the 8K quarter 4 report is different from share count in 10-K

Why can't you just get the metrics from subtracting q1, q2, and q3 results from the annual 10-K results?

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    8-Ks are not quarterly reports.10-Qs are quarterly, but only filed for quarters 1, 2 & 3. The annual 10-K covers the fourth quarter also. "An 8-K is a report of unscheduled material events or corporate changes at a company that could be of importance to the shareholders or the Securities and Exchange Commission (SEC)." investopedia.com/terms/1/8-k.asp – Shannon Severance Jul 27 '18 at 23:31
  • @ShannonSeverance - your comment is really an answer, so please consider deleting it, and writing it as a full answer to the question. See the meta question Should answers be left in the comments? for more details. – GS - Apologise to Monica♦ Jul 28 '18 at 6:38
  • @ShannonSeverance but some 8-K's are reports of 4th quarter financial statements (those that show for the 3 month period ending 12-31-YYYY). The data that is reported in the 8-K is sometimes not consistent with what is implied by the 10-K, if you subtract the Q1, Q2, and Q3 results from the annual 10-K results. – shoestringfries Jul 28 '18 at 22:04
  • Could you update your question with example 8-Ks and 10-Ks that show the discrepancy you are asking about? Also the three months ending December 31st is the fourth quarter for only some businesses depending on how the business defines its fiscal year. – Shannon Severance Jul 29 '18 at 19:25
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Check the date of the 8K. It might not be the exact date of the quarter end. If the company repurchased shares or issued additional shares throughout the quarter, the number of shares mid-quarter would be different from the number of shares at the end of the quarter.

Edit: Also note that quarterly reports are not audited. Some of the data may be updated later.

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