An S-1 is the registration statement a U.S. company must file with the SEC before it can sell shares to the public for the first time. It discloses the business, its financials, risk factors, how the proceeds will be used, and who the major shareholders are. Companies often amend it (filed as S-1/A) as terms firm up before the offering prices — the original S-1 is usually the more substantive document, since amendments are frequently narrow restatements of one section.
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