Earnings Report

An earnings report is the issuer's published results. Form 8-K, the current report, announces major events shareholders should know about, including preliminary earnings announcements. Periodic results also live in the 10-Q and 10-K.

Form 8-K is the current report

On investor.gov, public companies file Form 8-K, known as the "current report," with the SEC to announce major events that shareholders should know about. The same glossary line names bankruptcy proceedings, a change in corporate leadership (such as a new director or officer), and preliminary earnings announcements. The earnings object on that list is a preliminary announcement. It is not a dedicated "earnings surprise" form, and it is not the only reason an 8-K exists.

Read the caption. A leadership 8-K is not a results print. A bankruptcy 8-K is not a results print. A preliminary earnings 8-K is still not the audited annual report. Match the event to the form. The file lives on EDGAR.

A slide deck attached to an 8-K is still an exhibit, not a license to skip GAAP. When a deck shows a non-GAAP bridge, keep the naming rule from EBITDA: earnings means GAAP net income; a differently calculated total is not a substitute. Per-share, the GAAP object is earnings per share.

Periodic results live in the 10-Q and the 10-K

The current report is for major events. The periodic reports carry the regular results cycle. Form 10-Q is the quarterly report. Form 10-K is the annual report. investor.gov's how-to-read bulletin is the map for those forms. This glossary will not rebuild that bulletin as a surprise calculator.

A press release can precede the 10-Q. A call transcript is not the 10-K. If you are using a number as "the quarter," name the statement: income statement, cash-flow statement, or balance sheet, as taught in Financial Statements for Traders. Do not mix a trailing twelve-month EPS into a quarterly print and call it the same object. Do not sit a non-GAAP EPS tile next to GAAP EPS as if they were one line.

Price divided by EPS is the P/E ratio. That ratio still needs a defined earnings denominator. A print that restates EPS restates the ratio.

No surprise formula, no guidance algebra

There is no dedicated investor.gov glossary for "earnings surprise" or "guidance." Consensus is a vendor object. If the issuer gave an outlook, quote the filing or the call. Do not rebuild it as a house formula.

Listed options can reprice into a known print. That is implied volatility read off the chain. It isn't a surprise percentage, and I don't calculate one. A trading halt around news is a halt. It is not a fill, and it is not a beat.

Session clocks still bind. A print can land when Core is closed. Early 4:00 a.m. versus 7:00 a.m. ET is an exchange split, not a broker clock. Exchange overnight 9:00 p.m.–4:00 a.m. ET is planned for December 6, 2026, not live. Cboe C1 equity-options Global Trading Hours is TBA. Cite U.S. session hours 2026. Broker overnight is ATS access, not the exchange overnight session.

Filing map, not a beat

Classification only. Not a live issuer, not an estimate, not a recommendation, and not beat-or-miss math.

The table contains no consensus, no beat, and no miss. That is the point of the table. If you still hold the name through a print, size from invalidation, not from a headline. Instructional account $10,000, 1% → $100 dollar risk. Entry $53.00, stop $51.50, risk per share $1.50. Shares = 100 ÷ 1.50 = 66.666… → 66 shares, round down. Planned dollar risk 66 × $1.50 = $99. Notional 66 × $53.00 = $3,498. A gap through the stop can realize more than $100. A stop is not a fill guarantee. Run the arithmetic on the risk calculator (crypto UI; treat the unit as shares, round down). The print does not raise the budget.

FAQ

What is an earnings report?

The issuer's published results. Preliminary announcements can appear on Form 8-K, the current report. Periodic quarterly and annual results also live in the 10-Q and the 10-K. A press release is not automatically either periodic form.

What does Form 8-K have to do with earnings?

investor.gov: the current report announces major events shareholders should know about, including preliminary earnings announcements. Other 8-K events (leadership changes, bankruptcy) are not results prints. Read the caption.

Where are the full quarterly and annual results?

In the periodic reports: 10-Q for the quarter, 10-K for the year. Use the how-to-read bulletin and the statements themselves. GAAP EPS is the per-share earnings object. Non-GAAP tiles need their own labels.

Do you calculate an earnings surprise?

No. There is no dedicated surprise or guidance glossary on investor.gov. Quote the filing.

How should I size around a print?

From invalidation, not from the headline. $10,000 account, 1% = $100, $1.50 risk per share → 66 shares, round down. A gap can print through a stop. Overnight 9:00 p.m.–4:00 a.m. ET is planned December 6, 2026, not live.

Educational only. Not financial, tax, or legal advice. Not a recommendation to buy or sell any security. The filing map and the dollar-risk arithmetic are instructional, not a live issuer. Cite investor.gov's 8-K glossary and the 10-Q / 10-K how-to-read bulletin.