Integral to Quarterly Reports are key accounting and financial data, gross revenue, net profit, operational expenses, and cash flow. Companies that issue publicly-traded shares are required by the Securities and Exchange Commission (SEC) to file Form 10-K yearly and Form 10-Q every quarter within the period of 60 days of the end of applicable period. These forms may bear greater detail compared to quarterly and annual reports.
An Earnings Calendar is usually presented with the Company Management’s key performance indicator data to investors and analysts. Guidance for future financial results are also presented.
For future reporting periods, Analysts usually publish estimates of key metrics for companies that they follow. These estimates are averaged by financial institutions to arrive at a street consensus.
