Earnings report

Publishing sales and profit for a period

In detail

An earnings report is how a company publishes its results and financial position for a period. Listed companies typically report quarterly and then for the full year. Some also give guidance for the coming year, and how far the numbers land from what the market expected often moves the share price sharply.

Example

For a fiscal year ending 31 March, April to June is Q1 and July to September is Q2 — 4 reports a year in all.

Differences by country

Japan — Most Japanese companies close their year in March, and full-year results usually come out in April or May.

South Korea — Korean listed companies file the business report within 90 days of the year-end, and half-year and quarterly reports within 45 days (as of 2026).

Related terms

Revenue Net income Income statement Quarterly results Business report (Korea) Preliminary earnings disclosure (Korea)

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