Earnings releases, calls & guidance · Core

Earnings guidance

Also called: profit guidance

ELI5

Management's forecast or range for profit or earnings.

Used in conversation

“The reader should be able to distinguish earnings guidance from management’s interpretation of it.”

Pitch context

You will see “Earnings guidance” 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.

Sources & evidence · 5

Direct term-level sources and supporting source families.