Recently, a friend asked me how to stay updated on the trends during the earnings season, so today I’ll share the routines I’ve developed over the years.

Honestly, to stand firm in the stock market, earnings reports are a hurdle you must clear. Especially now that it’s mid-May, the Q1 earnings release period is almost over, and many people are frantically searching for data. Instead of catching up afterward, it’s better to understand the logic in advance.

First, let’s talk about the Taiwan stock market. Taiwan’s financial reporting system is quite strict; listed companies must follow a schedule with little flexibility. Looking at 2026, the full-year annual report must be announced before March 31, and Q1 quarterly reports are due by May 15. That’s why from mid to late April through early May, the Taiwan stock market enters a clear earnings season phase. Large companies like TSMC and MediaTek usually hold earnings calls earlier, often announcing them by mid-April.

Besides quarterly and annual reports, Taiwan also has a rare global regulation: each company must announce last month’s revenue before the 10th of each month. Because this figure is very timely, investors often see it as a leading indicator before the official Q1 earnings are released.

The logic in the U.S. stock market is a bit different. Here, annual reports are called 10-K, quarterly reports are 10-Q, and the filing deadlines depend on the company’s size. Large accelerated filers (market cap over $700 million) must file within 60 days after the fiscal year-end, meaning 2025 annual reports are usually due by early March. For quarterly reports, large companies need to submit within 40 days after the quarter ends.

But here’s a key point: U.S. companies often release earnings before officially filing with the SEC. They usually hold earnings calls and issue press releases first, then submit the formal filings afterward. That’s why you often see earnings seasons concentrated from late January to late February, or from mid to late April into early May.

My approach is not to wait until the official deadline, but to focus on the company’s investor relations website for previews. Just search for “Company Name + Investor Relations” to find them. For the Q1 2026 earnings season, TSMC’s earnings call is expected around April 16, Tesla around April 20, Alphabet around April 22, and Microsoft and Meta around April 28-29. These dates often cause significant stock price movements.

If you want to look up specific financial data, Taiwan investors can go to the MOPS (Market Observation Post System), which is the official platform of the Taiwan Stock Exchange, and provides the most authoritative and complete data. For U.S. stocks, visit the SEC’s EDGAR database; enter the company’s code or name to find the full 10-K and 10-Q filings.

Ultimately, mastering the timing of earnings releases and how to find the data is fundamental to investing. Whether in Taiwan or the U.S., earnings season often brings volatility, and doing your homework in advance can save you a lot of detours. The peak of the Q1 earnings season has already passed for most, but this logic applies equally to future quarterly reporting periods.