Recently, many friends have asked me how to seize opportunities during the earnings season.

The key is actually to understand the timing of earnings releases.
Today, I want to share with everyone some insights about the earnings reports of Taiwan stocks and U.S. stocks.

First, let's talk about Taiwan stocks.
The regulations for financial reports here are very strict, and all listed companies must follow a schedule without room for negotiation.
Annual reports are usually required to be filed before the end of March, with major companies like TSMC and MediaTek even needing to finish by March 15.
For quarterly reports, Q1, Q2, and Q3 must be announced before mid-May, mid-August, and mid-November respectively.
I personally rely on this schedule to mark key company earnings call dates in advance, so I won't miss important market opportunities.

Taiwan stocks also have a rare global regulation: each company must announce last month’s revenue before the 10th of each month.
This figure is especially important because it’s often the best leading indicator before quarterly reports are released.
I usually look at this first to assess a company's situation.

U.S. stocks are a bit more complicated.
The annual report is called the 10-K form, and quarterly reports are called 10-Q.
Depending on the company's size, the filing deadlines vary.
Large companies are the fastest—annual reports must be filed within 60 days after the fiscal year ends.
For example, for a fiscal year ending December 31, 2025, big companies need to file by March 2, 2026.
Mid-sized companies have 75 days, small companies 90 days.
For quarterly reports, large and mid-sized companies have 40 days, small companies 45 days.

But note that releasing financial reports and officially filing with the SEC are two different things.
In reality, earnings calls usually happen earlier, and during these times, stock prices often fluctuate the most.
U.S. earnings seasons generally peak from late January to the end of February, with quarterly reports starting about 15 days after each quarter ends, led by bank stocks, then moving into the “super earnings week” for tech stocks.
Major companies like TSMC ADRs, Tesla, and Apple typically release their reports from mid to late April through early May.

For inquiries, the most authoritative source for Taiwan stocks is the Public Information Observation Station (MOPS), where all company financial data is available.
Many brokerage apps also have organized earnings calendars, which are very convenient.
For U.S. stocks, you can directly visit the SEC’s EDGAR database, or check platforms like Yahoo Finance and Nasdaq, which also have well-organized earnings schedules.

Honestly, mastering the schedule for Q4 earnings releases is especially crucial for short-term trading.
During earnings season, stock prices tend to be very volatile.
Doing your homework in advance and knowing when important data will be released helps you seize market opportunities.
Whether in Taiwan or the U.S., earnings season is a time to test your investment insight.
I recommend everyone save these inquiry channels for easy access whenever needed.