I just realized recently that many investors are not very clear about the timing of earnings seasons. Instead of scrambling when the time comes, it's better to understand the earnings release schedules for Taiwan stocks and U.S. stocks now.

Let's start with Taiwan stocks. Taiwan's regulations are quite strict; all listed companies must follow a timetable with no room for flexibility. The annual report must be announced by March 31 (financial holding companies have an extension until April 30), while large companies like TSMC and MediaTek need to announce earlier, by March 15. For quarterly reports, Q1 must be announced before May 15, Q2 before August 14, and Q3 before November 14. Additionally, companies must report last month’s revenue before the 10th of each month, which is a rare regulation worldwide.

Interestingly, the factor that truly influences stock prices is not the filing deadline but the timing of the earnings presentation conference. Large companies usually hold their earnings calls before the deadline, especially in mid to late March, which is almost the peak season for annual report earnings calls. For quarterly reports, major electronics stocks like TSMC and MediaTek typically release Q1 results from mid to late April into early May, and during this period, stock price volatility tends to be higher.

The logic in the U.S. is a bit different. U.S. earnings seasons usually peak from late January to the end of February (annual reports), and also about 15 days after each quarter ends (quarterly reports). This year’s Q1 earnings season is an example; major bank stocks kick off the season, followed by a busy week of tech earnings. Big names like TSMC ADR (TSM), Tesla, and Apple usually release Q1 results from late April to early May.

The SEC has detailed deadlines for U.S. filings. Large accelerated filers (market cap over $700 million) must submit annual reports within 60 days after the fiscal year-end, and quarterly reports within 40 days. So, if you want to catch the bottom or short, you need to confirm these dates.

As for Q4 earnings release timing, it’s usually between mid-January and late February of the following year, which is basically the period for U.S. annual report season.

In practice, I track Taiwan stock earnings schedules via the Public Information Observation Station (MOPS), and for U.S. stocks, I use the SEC’s EDGAR database. Many brokerage apps also have organized earnings calendars, which are quite convenient. Yahoo Finance, Nasdaq’s website, and InWealth Finance also have reminder functions for earnings dates.

Honestly, mastering the timing of earnings releases is equivalent to understanding the market’s rhythm. During earnings season, stock price fluctuations are often the largest, and investors who know the schedule in advance can better formulate their strategies.