Recently, I was chatting with friends about investing and realized that many people aren't quite sure how to track the earnings report release times or where to find the latest financial data. Today, I want to share some practical tips.

First, let's talk about the Taiwan stock market. Taiwan's regulations regarding the timing of financial report disclosures are quite strict. Because of this, investors can more precisely grasp the schedule. For large companies like TSMC and MediaTek, they usually release their financial reports before the statutory deadline, and sometimes even hold earnings calls in advance. In 2026, the annual reports must be announced before March 31 (financial holding companies have extended this to April 30), Q1 quarterly reports before May 15, Q2 before August 14, and Q3 before November 14.

It's worth noting that Taiwan's stock market has a rare global regulation — each company must announce last month's revenue before the 10th of each month. This figure updates quickly, and many people view it as a leading indicator ahead of quarterly reports.

The logic for earnings report release times in the U.S. stock market is a bit different. The annual reports (10-K) are filed based on company size: large accelerated filers must submit within 60 days after the fiscal year-end, mid-sized within 75 days, and small companies within 90 days. Quarterly reports (10-Q) are due within 40 to 45 days. But here's the key — companies usually don’t wait until the last deadline to release their reports; earnings calls are often held earlier, which is also when stock prices tend to be more volatile.

This year's Q1 U.S. earnings reports are mostly out now. TSMC's ADR released in mid-April, Tesla in late April, and tech giants like Microsoft and Meta in late April as well. These dates are quite important because earnings season often triggers short-term stock price fluctuations.

So, how do you check these? For Taiwanese investors, the essential tool is the MOPS (Market Observation Post System), which is the official platform of the Taiwan Stock Exchange. All listed companies' financial data are published there. Many brokerage apps also have organized earnings call calendars for easy reference. For U.S. stocks, you need to visit the SEC's EDGAR database and search for the company's ticker to find all the filed reports.

Actually, understanding the significance of earnings report release times is not just about not missing important information; it's more about planning your trading strategies in advance. Earnings season is often the most active market period, and knowing the schedule ahead of time allows you to spot opportunities amid the volatility.