Recently, while organizing this year's investment plans, I realized that many people are actually not very clear about when the earnings season is announced, especially the time difference between the Taiwan stock market and the US stock market, which is easier to confuse. Today, I will share the information I have compiled with everyone.

First, let's talk about the Taiwan stock market. Taiwan's regulations are quite strict regarding the timing of earnings announcements; all listed companies must complete their disclosures by the specified dates. For example, in 2026, annual reports must be completed before March 31, with mega-companies like TSMC and MediaTek needing to announce by March 15. For quarterly reports, the Q1 deadline is May 15, Q2 is August 14, and Q3 is November 14. Especially, the fourth quarter earnings are usually announced in the early part of the following year, so this point needs to be noted.

Before the 10th of each month, companies also need to announce their revenue for the previous month. This is why many investors consider monthly revenue reports as leading indicators before the quarterly reports. If you want to check the financial reports of specific companies, the most authoritative source is the Market Observation Post System (MOPS). The calendar feature on brokerage apps is also very convenient.

The rules for the US stock market are a bit more complicated. Annual reports (Form 10-K) are divided into three categories based on company size. Large accelerated filers are required to submit within 60 days after the fiscal year-end, around March 2, 2026. Quarterly reports (Form 10-Q) are due within 40 to 45 days, depending on the company's size. However, these are the SEC filing deadlines; in practice, companies usually hold earnings calls earlier.

The US earnings season usually kicks off in late January, with most annual reports released before the end of February. For quarterly reports, large bank stocks typically start around 15 days after the quarter ends, followed by a busy week of tech earnings. For this Q1 earnings season, TSMC's ADR held an earnings call on April 16, and major stocks like Tesla, Apple, and Microsoft also released their reports densely from late April to early May. During this period, stock price volatility is usually more intense.

If you want to track the earnings schedules of multiple companies, websites like Yahoo Finance, Nasdaq's official site, and Investing.com have well-organized calendars. To access the original financial data, you can directly search the company's code on the SEC's EDGAR database to find complete 10-K and 10-Q filings.

Honestly, mastering the timing of earnings announcements is really a fundamental skill for investors. Whether in Taiwan or the US, the earnings season often determines the short-term stock price movements. Doing your homework in advance and knowing when to pay attention to which company's reports can help you navigate market fluctuations with more confidence.