Recently, while organizing the U.S. stock earnings reporting calendar, I suddenly realized that many investors are actually not very clear about how earnings season timing is planned. It’s not so much that they’re “unclear”—more that the rules between Taiwan stocks and U.S. stocks are so different that it’s easy to get confused.

Let’s start with Taiwan stocks. Taiwan’s financial reporting system is strict to the point of being almost exaggerated: all listed companies must complete their announcements before the statutory deadline, with no room for flexibility. The deadline for 2026 annual reports is March 31 (financial holding companies have a deadline of April 30), but for mega-cap companies like TSMC and MediaTek, the requirement has been tightened starting this year—they must file by March 15. For quarterly reports, Q1 is due May 15, Q2 is due August 14, and Q3 is due November 14. In addition, Taiwan stocks have a globally rare rule: by the 10th of every month, they must announce the previous month’s revenue, which is a fairly good leading indicator for investors.

U.S. stocks are different. In the U.S., the annual report is called a 10-K, and the quarterly report is called a 10-Q. The filing deadline is determined based on the company’s size. For large accelerated filers (with a public float of more than $700 million), the annual report must be submitted within 60 days after the end of the fiscal year—so the 2025 annual report is due around early March. Quarterly reports are due 40 days after the end of the quarter, so this year’s Q1 quarterly reports are due around mid-May. But here’s the key point: earnings call timings are usually earlier. U.S. earnings season typically starts about 15 days after the quarter ends, kicking off with large bank stocks, and then moving into the super earnings week for tech stocks. During this year’s Q1 earnings season, TSMC held its earnings call in mid-April, Tesla released its results at the end of April, Microsoft, Alphabet, Meta, and Amazon all reported at the end of April, and Apple’s report came out in early May.

My own approach is: whether it’s Taiwan stocks or U.S. stocks, I list the relevant U.S. stock earnings reporting calendar about a week in advance. For Taiwan stocks, I look it up directly on the Market Observation Post System (MOPS). This is the most authoritative official platform, and all earnings data are available there. For U.S. stocks, I use the SEC’s EDGAR database, or I check the Investor Relations websites of each company directly. Many brokerage apps also compile an earnings calendar, and using those is also quite convenient.

To be honest, knowing the U.S. stock earnings calendar can be very helpful for trading. Stock prices often see larger fluctuations during earnings season, and knowing the timing in advance lets you formulate strategies more effectively. If you’re not yet in the habit of tracking these dates, start organizing your own U.S. earnings calendar now—it should help you stay ahead in your upcoming investment decisions.