What Is Earnings Report?
A company's quarterly disclosure of its financial results to investors.
The Full Definition
An earnings report is the quarterly (or annual) disclosure publicly traded companies are required to make, detailing revenue, net income, earnings per share, and management's commentary on the business. Wall Street analysts publish estimates ahead of each report, and a company "beating" or "missing" those estimates often moves the stock sharply — sometimes more on the forward guidance than the historical numbers themselves. Reading past the headline numbers to the details (margins, guidance, segment performance) usually tells a more complete story than the immediate market reaction.
Real-World Example
A company might report record revenue but see its stock drop 10% anyway if management's guidance for the next quarter disappoints — the market prices in expectations, not just results.