A company will discuss the financial results for the preceding quarter on its earnings date. Under SEC regulation, every company needs to release its earnings information when a quarter ends. Usually, Q1 (quarter 1) is from January to March, Q2 is from April to June, Q3 is from July to September, Q4 is from October to December. But a company can have great liberties to choose its own quarter period. The fiscal year end also not necessarily has to fall on December 31th. When a quarter ends, a company is required to release its quarterly earnings within 30 days. When a fiscal year ends, a company is required to release its annually earnings within 60 days. Therefore, generally, large number of earnings will be released about two weeks after the last month of each quarter. The busiest earnings season usually falls in January, April, July and October.