Public companies are required to file this report for each of the first three quarters of the fiscal year, which includes unaudited financial results. What is it?

The report that public companies are required to file for each of the first three quarters of the fiscal year, detailing their unaudited financial results, is known as the Form 10-Q Quarterly Report. This report provides investors with important information regarding a company's financial performance and condition during the quarter.

The Form 10-Q typically includes unaudited financial statements, management discussion and analysis, and disclosures about market risks, among other items. The frequency of its filing—three times a year—ensures that investors have regular updates on the company’s operational performance and can make informed decisions regarding their investments.

In contrast, the Form 10-K is an annual report that contains more comprehensive and audited financial data, while the Form 8-K is used to report unscheduled material events or corporate changes. Proxy statements are related to shareholder meetings and contain information regarding matters to be voted upon. Each of these serves a different purpose in the regulatory framework, but the Form 10-Q specifically addresses the need for timely financial reporting on a quarterly basis, contributing to the transparency of public companies.