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Topic
Earnings release
3 guides in Finabase Learn
- Form 8-K: what triggers it, the item numbers and how to read one What forces a US company to file a Form 8-K, the item numbers that matter, the four-business-day deadline, furnished vs filed, and Apple’s real 8-Ks from 2025–26.
- GAAP vs non-GAAP earnings: how adjusted numbers are built What US GAAP requires, what SEC Regulation G and Item 10(e) allow in adjusted figures, how to rebuild Apple’s real reconciliation, and the red flags to check.
- How to read an earnings release: a step-by-step guide Read a real earnings release, Apple’s Q4 fiscal 2025: headline numbers, year-over-year math, the statements, the non-GAAP reconciliation and a 10-minute routine.
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