Recently, while organizing my investment notes, I realized that my grasp of the timing of company financial report releases is still not precise enough, especially around the earnings season. Thinking about how much this impacts trading decisions, I decided to compile and share the accumulated experience over the years.

First, let's talk about the Taiwan stock market. Honestly, Taiwan's financial reporting regulations are among the strictest worldwide, with extremely high transparency. Every listed company is tightly regulated and must complete disclosures before the statutory deadline, leaving little room for flexibility. For example, major players like TSMC often release their financial reports ahead of the deadline and immediately hold earnings calls.

The schedule for company financial report releases in 2026 is roughly as follows: annual reports must be announced before March 31 (except for financial holding companies, which can delay until April 30), Q1 quarterly reports before May 15, Q2 before August 14, and Q3 before November 14. However, these are just statutory deadlines; in practice, large companies often announce their reports one or two weeks early. Additionally, a detail worth noting is that starting in 2026, mega-large companies like TSMC and MediaTek must file their annual reports by March 15, two weeks earlier than the usual deadline.

Monthly revenue announcements are also a feature of the Taiwan stock market. Companies must report the previous month's figures by the 10th of each month. Many investors use these figures as leading indicators before the quarterly reports. Regarding earnings calls, annual report earnings calls are usually concentrated between late March and mid-May, with the busiest period in mid to late March. Quarterly report earnings calls are held progressively before the filing deadline, often resulting in more significant stock price volatility.

To track the exact timing and data of company financial reports, the most authoritative source is the Market Observation Post System (MOPS). This is the official platform of the Taiwan Stock Exchange, where all listed companies are required to publish their financial data. Many brokerage apps also provide well-organized earnings call calendars, which are more convenient to consult.

Now, looking at the US stock market. The concept here is a bit different. When we say "announcing earnings," it usually refers to the company's press release and earnings call timing, not the SEC filing deadline. Earnings calls typically happen before the official filings.

The US annual reports are filed using Form 10-K, with deadlines based on company size. Large accelerated filers (market cap over $700 million) must submit within 60 days after the fiscal year-end, so for 2025 reports, the deadline is March 2, 2026. Medium-sized companies have 75 days, small companies 90 days. For non-US companies listed in the US, like TSMC, the filing is on Form 20-F, which has a more relaxed deadline of up to four months.

The US earnings season for annual reports usually runs from late January to the end of February, with most companies releasing results before market open or after hours. Quarterly reports (10-Q) are due 40-45 days after the quarter ends, depending on company size. For Q1 2026, the filing deadline is roughly between May 11 and May 15.

Regarding earnings season earnings calls, they generally start about 15 days after the quarter ends, beginning with banks, followed by the "super earnings week" for tech giants. For Q1 2026, TSMC ADRs are expected around April 16, Tesla around April 20, Alphabet around April 22, Microsoft and Meta around April 28-29, and Amazon and Apple between April 29 and May 1.

To check US earnings data, the SEC's EDGAR database is the most original and comprehensive source, and it’s completely free. Many investment websites like Yahoo Finance, Nasdaq, Investing.com, and SeekingAlpha also provide well-organized earnings calendars for quick reference.

Honestly, mastering the timing of company earnings releases is a fundamental skill that significantly impacts investment decisions. Doing your homework before earnings season—knowing which companies will report when, and which periods tend to be more volatile—can give you more confidence when planning trades. Whether in Taiwan or the US, earnings reports are primary data for assessing a company's health, often influencing short-term movements and long-term trends. Never underestimate their importance.