Earnings releases, calls & guidance · Core

Guidance

Also called: financial guidance, outlook

ELI5

Management's communicated expectation or range for future performance.

Used in conversation

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

Pitch context

You will see “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.

Connected terms

ForecastGuidance is management’s external communication about expected performance; a forecast is an internal or external estimate produced under a stated method.
GuidelineThe search label “Guidance” can route to both entries.
OutlookThe search label “outlook” can route to both entries.

Sources & evidence · 8

Direct term-level sources and supporting source families.

U.S. Small Business Administration — Write your business planDirect source · primary · checked 2026-08-16
IFRS Foundation — IFRS GlossaryDirect source · primary · checked 2026-08-16
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
Financial Accounting Standards Board — FASB Accounting Standards CodificationSupporting source family · primary · checked 2026-08-16
U.S. Small Business Administration — Break-even pointSupporting 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