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Earnings releases

The press release behind every quarterly report: what's in it, how it's filed, and how it differs from the 10-Q.

The short answer

An earnings release is the press release a company puts out when it reports a quarter or a year, usually filed with the SEC on a Form 8-K under Item 2.02 with the release attached as Exhibit 99.1. It comes first, often weeks before the 10-Q or 10-K that has the full statements. Abbott released its third-quarter 2026 results on Oct 21, 2026 and filed its 10-Q 14 days later.

What's inside

Headline numbers: revenue, net income and earnings per share for the quarter, next to the same quarter a year earlier.
Adjusted figures: most large companies also show measures that leave some items out, such as adjusted EPS. GAAP vs. non-GAAP explains them and the reconciliation tables that must come with them.
Segment results: revenue and profit by business line or region.
Outlook: many companies give a range for the next quarter or year. Earnings guidance covers how to read it.
Quotes: a few lines from the chief executive or chief financial officer.
Condensed statements: an income statement, a balance sheet and often a cash flow statement, all unaudited.

A real one: Abbott's third quarter

Abbott filed its release on Oct 21, 2026, before the stock market opened. It reported sales of $13.0B for the quarter against $11.4B a year earlier, and diluted EPS of $0.53 against $0.94. It also gave a full-year outlook stated as adjusted diluted EPS. The 10-Q followed on Nov 4, 2026. Read the release (Exhibit 99.1) on EDGAR, or the Ticker Sage recap, which checks each figure against it.

Release first, report later

The release and the 10-Q usually agree on the headline numbers, but the 10-Q has the full notes, the risk factor updates and management's discussion. Among the 68 recaps on Ticker Sage that have their 10-Q or 10-K, 26 were filed the same day as the release and half came within 1 day. The gap can matter: a number can be revised between the two, which is why each recap says which filing it was checked against.

When releases come out

Most companies avoid putting out results while the market is open. Of the 69 releases behind Ticker Sage's recaps, 39 were filed before 9:30 a.m. Eastern, 29 at or after 4 p.m., and 1 during the trading day. An earnings call with analysts usually follows within hours, and the slides are often filed under Item 7.01.

Recaps on Ticker Sage

Ticker Sage writes short recaps of earnings releases by covered companies, with each figure checked against the exhibit and the year-ago numbers confirmed against earlier filings. They're linked from each company's page. 8-K item numbers lists the other events companies report on Form 8-K.

Common questions

Where can I find a company's earnings release?

On the company's investor relations site and on SEC EDGAR, attached to a Form 8-K filed under Item 2.02, usually as Exhibit 99.1.

Is the earnings release the same as the 10-Q?

No. The release is a press release with headline numbers and condensed statements. The 10-Q, filed the same day or later, has the full statements, notes and management's discussion.

Are earnings release figures audited?

No. Quarterly figures are never audited, and fourth-quarter releases usually come before the audit of the annual statements is complete.

Why do companies report adjusted EPS in the release?

To show results without items they consider unusual, such as restructuring costs or the amortization of acquired intangibles. The rules require the reported (GAAP) figure alongside it with a reconciliation.

What time do companies release earnings?

Mostly before the market opens or after it closes. Of the 69 releases behind Ticker Sage's recaps, 68 came outside regular trading hours.

Disclosures

Editor holdings: The editor holds shares of Tesla (TSLA) and SpaceX in a long-term retirement account. The editor holds no position in any other company named on this page. As of Nov 11, 2026.
Compensation: Nobody paid for this page. No affiliate links on this page.
Sources: Each company's own SEC filings, linked next to each number.
Last updated: Nov 10, 2026

General education, the same for every reader. Not a recommendation to buy, sell or hold any security, and it doesn't consider your situation.

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