Recently, I’ve noticed that many novice investors aren’t very clear on how to track earnings seasons, especially since the release times for Taiwan stocks and U.S. stocks are completely different. Confusing these can easily lead to missing important opportunities. Today, I’ll talk about how I keep track of these key dates.

First, regarding Taiwan stocks, Taiwan’s financial reporting regulations are actually much stricter than those in the U.S. Every listed company must announce their financial reports by the statutory deadline, with no flexibility. For 2026, annual reports must be completed and announced before March 31 (financial holding companies can extend to April 30), while large companies like TSMC and MediaTek need to finish by March 15. For quarterly reports, Q1 is due by May 15, Q2 by August 14, and Q3 by November 14—each deadline is very tight.

But that’s not even the fastest. Taiwan stocks have a rare global regulation: each company must announce their previous month’s monthly revenue before the 10th of each month. This allows us to get an early grasp of the company’s operational status. Many people don’t notice this, but the monthly revenue announcement date is actually the best leading indicator before the quarterly reports come out. The figures are very timely, and I usually look at the monthly revenue performance first to judge the possible trend of the quarterly report.

In reality, what truly influences stock prices isn’t these reporting deadlines, but the timing of the earnings calls. From late March to mid-May is the peak season for annual report earnings calls, especially from mid to late March when they are most concentrated. For quarterly reports, like Q1 2026, TSMC held its earnings call on April 16, while other tech stocks held theirs from late April to early May. During this period, stock prices tend to fluctuate more because the market is waiting for the latest guidance from the companies.

As for U.S. stocks, the logic is a bit different. The filing deadlines for annual reports (Form 10-K) depend on the company’s size. Large accelerated filers must file within 60 days after the fiscal year-end, mid-sized companies within 75 days, and small companies within 90 days. But the key point is, U.S. companies usually don’t wait until the last deadline to announce; they typically release press releases and hold earnings calls earlier. For the 2026 earnings season, I saw TSMC’s ADR held its earnings call on April 16, Tesla on April 22, and major tech giants like Microsoft, Google, Meta, Amazon all on April 29, with Apple on May 1. These dates are much earlier than the SEC filing deadlines.

Quarterly reports (Form 10-Q) follow a similar logic. The SEC requires large companies to file within 40 days after the quarter ends, and smaller companies within 45 days, but in practice, companies tend to announce earlier. U.S. stocks usually start holding earnings calls about 15 days after the quarter ends, with big banks leading the way, followed by the tech giants during the “super earnings week.”

Regarding how I check this information, my current approach is to go directly to the Taiwan Stock Exchange’s Market Observation Post System (MOPS), which is the most authoritative source. All the monthly revenue announcement dates, quarterly, and annual reports are listed there, and the updates are very timely. For U.S. stocks, I check the company’s investor relations website, or use organized earnings calendars on Yahoo Finance, Nasdaq’s official site, or sites like InWealth Finance. If I want to look at the original financial documents, I go straight to the SEC’s EDGAR database.

My advice is, instead of waiting for the official financial report filings, it’s better to pay attention to the monthly revenue announcement dates first, and then do your homework based on the earnings call schedule. When the actual earnings season arrives, you’ll already have enough information to judge the possible stock price movements. Earnings season is indeed a good opportunity for short-term trading, but only if you master these key dates.