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What Is an Earnings Report (Kessan Tanshin)?

An earnings report (kessan tanshin) is a document through which a listed company discloses its earnings results to investors on a fast, preliminary basis.

What the document shows

An earnings report is a document that listed companies prepare, under stock exchange rules, in order to disclose their earnings results as promptly as possible. It uses a more concise format than an annual securities report, with an emphasis on timeliness.

Points to watch when reading it

The summary section of an earnings report typically includes both the actual results for the period and the company's published forecast for the next period. It's worth checking how the actual results compared with the previous forecast, and how the forecast for the next period has changed.

This article is provided for general informational purposes only and does not recommend or solicit the purchase or sale of any specific investment method or security. Final investment decisions are your own responsibility.

Frequently Asked Questions

When is an earnings report released?
It is disclosed within a set period after each company's fiscal period-end, in accordance with stock exchange rules. It is generally released earlier than an annual securities report.
What should I look at in an earnings report?
The summary section includes actual figures, such as revenue, the various stages of profit, and earnings per share, along with the company's published earnings forecast. The attached materials, which discuss the analysis of business results, are also worth reviewing.

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