Annual, company reports and SEC filings are considered grey literature and follow the reference example in section 10.4 of the Publication Manual of the APA 7th.  Usually these  documents can be found on many different platforms so the source URL may be omitted as per rules 9.30- & 9.34.  The following reports can be found on company web sites, on the SEC Edgar web site, and on business databases such as Mergent, Netadvantage, Morningstar and others.

General Motors Company. (2020). Form 10-K. 

Parenthetical: (General Motors Company, 2020)

Narrative: General Motors Company (2020)

Ford Motor Company. ( n.d.).  Ford sustainability report 2016/17. 

Parenthetical: (Ford Motor Company, n.d.)

Narrative: Ford Motor Company (n.d.)

Ford Motor Company. (2020). Annual report. 

Parenthetical:  (Ford Motor Company, 2020)

Narrative: Ford Motor Company (2020)