Recently, a friend asked me how to keep track of the US stock earnings season so as not to miss important trading opportunities. Honestly, this is indeed a key part of basic investing skills, especially since the timing of the earnings season in US stocks affects the rhythm of stock price fluctuations.

First, let's talk about the rules here in the US stock market. The deadline for filing annual reports (10-K) is determined by the company's size. Large accelerated filers (market capitalization over $700 million) are required to file within 60 days after the end of the fiscal year, which means the deadline for the 2025 annual report is around early March. Mid-sized companies have 75 days, and small companies have 90 days. But note that the filing deadline and the actual announcement of financial results are two different things. Many large companies do not wait until the last deadline and usually release their reports about a month early.

Quarterly reports (10-Q) are even more time-sensitive. Large companies need to file within 40 days after the quarter ends, which means Q1 reports are generally due around mid-May. What's more interesting is the timing of earnings calls during the earnings season. US companies typically start announcing about 15 days after the quarter ends, led by major bank stocks, followed by a super earnings week for tech stocks. This Q1 situation is quite typical—TSMC held its earnings call in mid-April, Tesla followed in late April, Microsoft, Alphabet, Meta, and Amazon all scheduled around late April, and Apple in early May. During this period, stock price volatility is at its peak, and short-term traders are most active.

In contrast, the rules in Taiwan's stock market are much stricter. Listed companies must complete disclosures by the statutory deadlines without room for flexibility. Annual reports must be announced before March 31 (for mega-large companies, even earlier—by March 15), and quarterly reports are due on May 15, August 14, and November 14. Taiwan's market also has a rare regulation—companies must announce last month's revenue before the 10th of each month, which has become a leading indicator for investors before the quarterly reports.

To track the US earnings season and specific dates, I often use direct visits to the company's investor relations website (search "Company Name + Investor Relations") or rely on calendar resources from Yahoo Finance, Nasdaq official site, or Yingwei Finance, which organize these schedules. For raw financial data, the SEC's EDGAR database is the most authoritative source; all US-listed companies' 10-K and 10-Q filings are there, completely free.

For Taiwan stocks, it's even simpler—just go to the MOPS (Market Observation Post System). This is the official platform of the Taiwan Stock Exchange, where all listed companies' financial data must be disclosed. It's also the most authoritative way for Taiwanese investors to check financial reports. Many brokerage apps also have organized "Earnings Call Calendars," making it quick to find the release times of companies you're interested in.

Honestly, once you grasp this logic of tracking the US earnings season, you can better predict short-term stock price movements. The volatility during earnings season often presents short-term opportunities. If you know in advance which companies are announcing and when, and what market reactions might be triggered, you can plan your trades with more confidence.