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8-K item 2.02

The 8-K item a company uses to furnish an announcement of its results for a completed period, usually its earnings release.

Updated Oct 17, 2026

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Contents, 2 sections
  1. What to know
  2. On Listed

Item 2.02 of Form 8-K, "Results of Operations and Financial Condition", is used when a company publicly announces results for a period that has ended. In practice it is how the earnings press release reaches EDGAR, usually as Exhibit 99.1, on the same day the release goes out.

What to know

  • The information is furnished, not filed, which limits the company's liability for it under one section of the securities laws.
  • The earnings release often leads with non-GAAP measures, such as adjusted earnings. The release must also show the most comparable GAAP figure and reconcile the two. See non-GAAP measure.
  • The release figures are not in XBRL. The audited or reviewed figures, tagged in XBRL, come later with the 10-Q or 10-K. They usually match the release, but not always.

On Listed

  • In the forecast leagues, an 8-K with item 2.02 filed after a quarter ends locks every forecast on that company, at the time EDGAR accepted it. Scoring waits for the 10-Q or 10-K. See the league rules.
  • Listed's financial figures come from 10-Q and 10-K XBRL data only, never from earnings releases.

All terms

Related terms

  • 8-KThe current report a US public company files to announce a material event, usually within four business days.
  • 10-QThe quarterly report a US public company files for each of the first three quarters of its fiscal year, with unaudited financial statements.
  • 10-KThe annual report a US public company files with the SEC, with audited financial statements and a full description of the business.
  • Non-GAAP measureA figure a company defines itself, such as adjusted earnings, outside the accounting standards. Listed does not use them.

Guides that use it

  • How to read a 10-QWhat is in a quarterly report, how its columns differ from the annual report's, and how to read one quickly against the last 10-K.