How SEC EDGAR Uses SIC Codes for Public Company Classification

The U.S. Securities and Exchange Commission (SEC) utilizes Standard Industrial Classification (SIC) codes to organize and filter public company filings on the EDGAR database.

How the SEC Assigns SIC Classifications

The SEC assigns a primary four-digit SIC code to every public company filing annual reports (Form 10-K) ^[1]. This code is selected based on the industry sector that contributes the majority of the company's annual revenue. For instance, public software development firms are classified under SIC 7371 (Computer Programming Services).

The SEC Division of Corporation Finance maintains a list of approximately 450 active SIC codes for reporting companies ^[1]. Financial analysts use these codes to run peer comparisons and screen filings by industry sector.

Worked Example: SEC SIC Filter Query

If you search the SEC EDGAR directory, entering a SIC code like 7371 restricts results to computer programming companies. This classification stays tied to the filer until their revenue structure shifts, requiring a formal update in their registration metadata.

Frequently Asked Questions

Q: Does the SEC use NAICS codes?

The SEC continues to rely primarily on the legacy 4-digit SIC system for classifying reporting companies, though some forms allow listing a NAICS code.

Q: How can I find a public company's SIC code?

A company's assigned SIC code is listed at the top of its SEC EDGAR company profile page next to its Central Index Key (CIK).

How SEC EDGAR Uses SIC Codes for Public Company Classification

How the SEC Assigns SIC Classifications

Worked Example: SEC SIC Filter Query

Frequently Asked Questions

Sources & References