Earnings report

An earnings report is a public disclosure issued by a company, typically quarterly or annually, that shares its financial performance with investors and stakeholders. ^[1] Publicly traded companies must provide these disclosures for transparency, as required by bodies like the U.S. Securities and Exchange Commission (SEC).

While financial statements—such as the balance sheet, income statement, and cash flow statement—provide the raw data, an earnings report distills key metrics like revenue and earnings per share (EPS), adding management commentary and forward-looking guidance. In some regulatory contexts, the term may loosely refer to filings like the quarterly Form 10-Q or yearly Form 10-K. Informally, it is sometimes used as a synonym for the income statement alone. ^[2]

Earnings reports help investors, financial analysts, and management evaluate a company's profitability and efficiency. In the United States, companies file quarterly reports via the Form 10-Q for the first three quarters, ^[3] with Annual reports filed via the Form 10-K. ^[4] An earnings call often accompanies these disclosures, where executives discuss results and plans.

The release of an earnings report can affect a company's stock price. Strong results that beat expectations may lift prices, while weak ones can cause drops. Companies may also announce dividends or updates in these reports. ^[5]

See also

• Earnings guidance
• Quarterly financial report
• Financial statement
• Income statement

References

1. "What Are Reported Earnings and What Do They Include?". Indeed Career Guide. Retrieved 2025-03-31.
2. "Earnings Report". Corporate Finance Institute. Retrieved 2025-03-31.
3. "Form 10-Q" (PDF). U.S. Securities and Exchange Commission. Retrieved March 31, 2025.
4. "Form 10-K" (PDF). U.S. Securities and Exchange Commission. Retrieved March 31, 2025.
5. "Why Earnings Season Matters". Nasdaq. Retrieved March 31, 2025.