Earnings season is coming soon, and this is the most critical moment for investors. Recently, someone asked me how to keep track of earnings release dates, so I decided to organize the key points for both the Taiwan stock market and the U.S. stock market.

First, let's talk about the Taiwan stock market. Taiwan has very strict regulations on earnings announcement times, which is why the transparency of Taiwanese stocks is relatively high. The annual reports for 2026 must be filed by March 31, but larger companies tend to announce earlier. For example, TSMC and other mega-cap companies are required to file by March 15 starting in 2026. For quarterly reports, the deadline for Q1 is May 15, Q2 is August 14, and Q3 is November 14. Besides these official filings, companies must also announce last month’s revenue before the 10th of each month. These figures are very timely, and many investors use them as leading indicators before the official quarterly reports.

The rules in the U.S. stock market are a bit more complex. The filing deadlines for annual reports (Form 10-K) depend on the company's size and fiscal year. For example, companies with a fiscal year ending in 2025 and a market capitalization over $700 million must file within 60 days after the fiscal year ends, which is by March 2, 2026. Mid-sized companies have 75 days, so by March 16, and smaller companies have a 90-day grace period. Quarterly reports (Form 10-Q) are due sooner: large companies must file within 40 days after the quarter ends, while smaller companies have 45 days.

But here’s an important point to clarify: companies usually hold earnings calls before officially filing with the SEC. So, if you want to get ahead of the stock price movements during earnings season, paying attention to the timing of earnings calls is more important than the filing deadlines. The U.S. earnings release season typically peaks from late January to the end of February, with earnings calls starting about 15 days after the quarter ends. The “super earnings week” for tech stocks usually happens in mid to late April.

If you want to quickly find this information, Taiwanese investors can go directly to the MOPS (Market Observation Post System), which is the official platform of the Taiwan Stock Exchange where all listed companies’ financial reports are published. For U.S. stocks, visit the SEC’s EDGAR database and search by company code or name to find 10-K and 10-Q forms. Many brokerage apps also have organized earnings calendars. Some investors prefer using Yahoo Finance or Nasdaq’s calendar features, which are also quite handy.

Mastering these earnings release dates is actually a fundamental skill for investors. Financial reports are the primary data for assessing a company's health, and they often influence short-term stock price movements. Especially before earnings season begins, spending some time understanding these schedules can be very helpful in developing trading strategies.