The first document that reports a period's results
An earnings release is the first document that tells investors how a period went. Alongside sales and profit it carries the company's own forecast for the year ahead. Prices usually move on how that forecast compares with expectations, not on the results themselves. The audited, formal filing follows later.
A company whose year runs April to March publishes its full-year release around mid-May, about 45 days after closing.
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StockFit · TrueNorthLabs Inc.