The US earnings cycles are very different to how it works here in Australia and before we dive into the details of some of these reports – it’s important we first understand how US earnings reports work. In the US, publicly listed companies are legally required to report or ‘announce’ their financials every quarter, thus four times per year. This allows investors to have good guidance on a particular company more often than not, compared to the likes here in Australia where companies are only required to report semi-annually. The only downside to this of course is that we see typically see more volatility in markets around earnings more times per year in the US, which may pose itself as a threat, or an opportunity depending on which lenses you look through.