# 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.

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](/glossary/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](/league-rules).
- Listed's financial figures come from 10-Q and 10-K XBRL data only, never from earnings releases.

## Related terms

- [8-K](/glossary/8-k.md)
- [10-Q](/glossary/10-q.md)
- [10-K](/glossary/10-k.md)
- [Non-GAAP measure](/glossary/non-gaap-measure.md)

## Guides that use it

- [How to read a 10-Q](/guides/how-to-read-a-10-q.md)

All terms: [/glossary.md](/glossary.md)