Recently, someone asked me how to get a handle on the rhythm of earnings season, and I realized that many investors are actually not very familiar with the timing of quarterly earnings releases. Honestly, this is a very easy basic skill to overlook but super critical.

Let's start with the Taiwan stock market. Taiwan's financial reporting regulations are quite strict, and transparency is high. Companies must announce their earnings within the statutory deadlines, and large companies like TSMC and MediaTek usually hold their earnings calls earlier. My personal habit is to remember a few key dates: the deadline for annual reports is March 31 (financial holding companies are extended to April 30), Q1 quarterly reports are due before May 15, Q2 before August 14, and Q3 before November 14. Another Taiwan-specific feature is that companies must announce their monthly revenue before the 10th of each month, which is very timely. I often view this as a leading indicator before the quarterly reports.

To check Taiwan stock earnings reports, the most authoritative source is the Market Observation Post System (MOPS), which is the official platform of the Taiwan Stock Exchange. Many brokerage apps also have organized earnings call calendars, which are quite convenient.

The timing logic for US stock quarterly reports is a bit different. In the US, the annual report is filed as Form 10-K, and quarterly reports as Form 10-Q. The filing deadlines depend on the company's size. Large accelerated filers must submit within 40 days after the quarter ends, mid-sized companies also have 40 days, while small companies have 45 days. But the key point is that companies usually don’t wait until the last deadline to release their earnings; most hold earnings calls earlier. For example, in Q1 of this year, TSMC probably announced around mid-April, and major tech giants released their reports from late April to early May.

In my experience, the timing of quarterly report releases often influences short-term stock price movements, so knowing these dates in advance is very helpful. For US stocks, you can directly check the company's investor relations website, or use financial information sites like Yahoo Finance, Nasdaq’s official site, Investing.com, or SeekingAlpha, which all organize earnings calendars. To access the original financial data, visit the SEC’s EDGAR database to look up 10-K and 10-Q filings.

In short, whether in Taiwan or the US, mastering the timing of quarterly earnings releases and the rhythm of financial reports is basically about gaining an edge in your investment decisions. Earnings season often brings more volatility, and knowing the schedule early allows you to prepare in advance.