An earnings report is a statement issued by a company that provides information about its financial performance over a specific period, typically a quarter or a year. It includes key metrics such as revenue, net income, and earnings per share, which help investors and analysts evaluate the company's profitability and growth potential. The report also contains detailed commentary from management on the factors that contributed to the financial results and their outlook for future performance. Overall, an earnings report is a crucial tool for stakeholders to assess the health of a business and make informed decisions about investment or divestiture.