An earnings calendar is the quarterly schedule and timetable laying out individual release dates of financial reports containing performance data for publicly traded corporations. These releases occur in the months just after the end of each fiscal quarter of the year. Not all companies release their data on the same date, which creates the schedule or calendar.
Lags after the end of a quarter are due to accounting periods that allow the companies time to prepare the data collected. Many important documents are updated at this time, including a company’s income statement, its balance sheet, and cash flow statement. Other important information is also released, including net income, net sales, and earnings per share.