Recently, I found that many investment friends are not yet clear about the timing of quarterly report releases, which actually directly affects whether you can make early moves during the earnings season. I myself have gone through a few instances of being "blown away by earnings reports" before gradually understanding this set of rules.

Let's start with the Taiwan stock market. Taiwanese listed companies are very strict about the timing of quarterly report announcements; all companies must complete the disclosure before the statutory deadline, with no possibility of extension. For large companies like TSMC and MediaTek, they usually hold their earnings calls well before the deadline, so if you want to keep track of quarterly report release times, the best way is to check the Public Information Observation Station (MOPS).

I’ve specifically organized the quarterly report schedule for 2026. The statutory deadline for Q1 quarterly reports is May 15, but most companies will gradually release their reports from mid-April to mid-May. For Q2, the final deadline is August 14, with key focus periods from mid-July to mid-August. Q3 reports are even later, with a deadline of November 14. As for annual reports, they are the strictest, requiring completion before March 31, except for financial holding companies, which have a grace period until April 30.

The most interesting thing is that Taiwan’s stock market has a rare global regulation: each listed company must announce last month’s revenue before the 10th of each month. Because these figures are the most real-time, many investors also see this as a leading indicator before quarterly reports are released.

The schedule for quarterly report releases in the U.S. stock market is a bit more complicated. In the U.S., "quarterly reports" refer to Form 10-Q, and the filing deadlines are determined by the company's size. Large accelerated filers (with a market cap over $700 million) must submit within 40 days after the quarter ends; for Q1 2026, the deadline is May 11. Accelerated filers and non-accelerated filers have more relaxed deadlines, up to 45 days.

However, an important point to note is that the deadline for companies to formally file with the SEC and the timing of their earnings calls are usually different. U.S. earnings calls often happen earlier; for example, TSMC’s ADR (TSM) usually holds its earnings call in mid-April, and major tech giants like Tesla, Apple, and Microsoft also release their earnings densely from late April to early May.

If you want to track quarterly report release times and financial data, I personally use several channels. For Taiwan stocks, I check MOPS or the earnings call calendar on brokerage apps. For U.S. stocks, I directly check the SEC’s EDGAR database or visit each company's investor relations website. Websites like Yahoo Finance, Nasdaq’s official site, Investing.com, and SeekingAlpha also have organized earnings calendars, allowing you to see multiple companies’ quarterly report schedules at once.

Honestly, mastering the timing of quarterly report releases is really important. Earnings season is often when stock prices fluctuate most intensely. Knowing in advance which companies will release reports and when allows you to better plan your trading strategies. Whether in Taiwan or the U.S., earnings reports are the primary data to assess a company's health and directly influence short-term and long-term stock price movements.