Earnings releases, calls & guidance · Core

Backlog

Also called: order backlog

ELI5

Contracted or ordered work not yet recognised as revenue or delivered, defined by the company.

Used in conversation

“The filing needs the basis and boundary for backlog.”

Pitch context

You will see “Backlog” in annual reports, earnings decks, filings and investor presentations when the discussion reaches earnings releases, calls & guidance.

Why it matters: In earnings releases, calls & guidance, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

Connected terms

BacklogThe same visible label “Backlog” names different concepts.
Product BacklogThe search label “Backlog” can route to both entries.

Sources & evidence · 6

Direct term-level sources and supporting source families.

U.S. Securities and Exchange Commission — How to Read a 10-KDirect source · primary · checked 2026-08-16
U.S. Securities and Exchange Commission — Non-GAAP Financial Measures — Compliance and Disclosure InterpretationsDirect source · primary · checked 2026-08-16
IFRS Foundation — IFRS GlossaryDirect source · primary · checked 2026-08-16
U.S. Small Business Administration — Write your business planSupporting source family · primary · checked 2026-08-16
U.S. Securities and Exchange Commission — EDGAR and filing resourcesSupporting source family · primary · checked 2026-08-16
OECD — G20/OECD Principles of Corporate Governance 2023Supporting source family · institutional · checked 2026-08-16