Earnings Release
Also known as: 8-K Item 2.02 · press release earnings
DEFINITION
When a public company announces quarterly results, it files the press release as an 8-K under Item 2.02 (Results of Operations and Financial Condition). The release contains revenue, earnings, sometimes guidance, and supplemental tables. The 10-Q follows within 40-45 days with the same numbers in full audited-style detail plus footnotes.
WHY IT MATTERS FOR RETAIL INVESTORS
The earnings release is what moves the stock at 6 AM; the 10-Q filed weeks later is what tells you whether the headline numbers actually held up under scrutiny. Compare the press-release tables against the 10-Q line items — sometimes non-GAAP metrics in the release are adjusted differently than what shows up in the 10-Q, and the differences are informative.
OFFICIAL SEC SOURCE
https://www.sec.gov/fast-answers/answersform8khtm.html ↗RELATED TERMS
See Earnings Release in a real filing
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