The Form 8-K Item 2.02 Results Dataset contains every disclosure published on EDGAR under Form 8-K, Item 2.02 — Results of Operations and Financial Condition — from August 2004 to the present. With over 2.2 million records and approximately 154 GB compressed, the dataset captures the full text of every earnings press release, supplemental financial exhibit, and filing cover document disclosed by domestic public companies when they announce quarterly or annual financial results. Each record preserves the complete original EDGAR submission package — primary filing document, all attached exhibits, graphic files, and structured JSON metadata — while excluding standalone XBRL/XML files. The dataset is survivorship-bias-free, updated daily, and organized into monthly ZIP containers for bulk download and large-scale parsing.
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Each record represents a single EDGAR submission of Form 8-K or Form 8-K/A that triggers Item 2.02. One record corresponds to one accession number and captures the entire submission package as furnished (or, less commonly, filed) by the registrant.
Form 8-K is the SEC's current report form for disclosing material events between periodic reports. Item 2.02 is triggered when a registrant, or any person acting on its behalf, publicly releases material non-public information regarding its results of operations or financial condition for a completed fiscal period — quarterly or annual. In practice, the overwhelming majority of Item 2.02 filings are earnings releases: a public company issues a press release announcing financial results, then furnishes that press release to the SEC as Exhibit 99 to Form 8-K.
Item 2.02 information is generally furnished rather than filed. This distinction carries legal weight: furnished information is not subject to Section 18 liability under the Exchange Act and is not automatically incorporated by reference into Securities Act registration statements unless the registrant expressly states otherwise.
Each record preserves the following components from the original EDGAR submission:
Structured metadata for every record includes:
The 8-K cover document contains registrant identification (name, CIK, state of incorporation, IRS employer ID, address, telephone), form type check boxes and Exchange Act rule reference (Rule 13a-11 or Rule 15d-11), date of report (event date), item headers triggered, a brief narrative under Item 2.02 identifying the press release and referencing the attached exhibit, and the signature block.
The exhibit package varies by filer but commonly includes:
Exhibit 99.1 — The earnings press release, which is the core substantive document. A typical earnings release contains headline financial results (revenue, net income, EPS, adjusted EPS), year-over-year and sequential comparisons, management commentary and operational highlights, forward-looking guidance (when provided), non-GAAP financial measures with quantitative GAAP reconciliation tables, condensed consolidated income statement, balance sheet, and statement of cash flows, segment-level revenue and operating income detail, and industry-specific KPIs (same-store sales for retailers, ARR for SaaS companies, FFO for REITs, net interest margin for banks).
Exhibit 99.2 and additional 99.x exhibits — Supplemental financial data, investor presentation slide decks, earnings call materials, or additional statistical tables. More common among large-cap issuers and REITs.
Exhibit 104 — Cover Page Interactive Data File (inline XBRL, present in recent filings).
Graphic files (GIF, JPG, PDF) — Logos, charts, graphs, and other visual elements embedded in or referenced by the press release and supplemental materials.
The dataset includes the complete primary 8-K document in its original format (HTML or TXT), all non-XBRL exhibits exactly as furnished on EDGAR, all graphic files, and structured JSON metadata. It excludes standalone XBRL/XML instance documents, XBRL taxonomy extensions, and XBRL schema files — though the content those files tag is preserved in the HTML/TXT source documents.
Furnished vs. Filed: Most Item 2.02 submissions are furnished, not filed. Some registrants choose to file rather than furnish, or they simultaneously file under another item (e.g., Item 8.01) and furnish under Item 2.02 within the same 8-K. The dataset captures each submission exactly as it appeared on EDGAR.
Multi-item 8-Ks: A single Form 8-K frequently triggers multiple items. Item 2.02 filings commonly co-trigger Item 9.01 (Financial Statements and Exhibits) and Item 7.01 (Regulation FD Disclosure). Some filings simultaneously report officer changes (Item 5.02), restructuring charges (Item 2.05), material impairments (Item 2.06), or other events alongside the earnings release. All co-triggered items appear in the record metadata.
8-K/A Amendments: The dataset includes Form 8-K/A amendments filed to correct, update, or supplement an earlier 8-K. Each amendment is a separate record with its own accession number.
Non-GAAP Disclosures: Earnings press releases routinely include non-GAAP financial measures — adjusted EPS, adjusted EBITDA, free cash flow, organic revenue growth, and others. Regulation S-K Item 10(e)(1)(i) requires each non-GAAP measure to be accompanied by the most directly comparable GAAP measure with equal or greater prominence, plus a quantitative reconciliation. These reconciliation tables are a distinctive, analytically valuable component of the dataset.
Earnings Season Concentration: Filing volume concentrates in the weeks following fiscal quarter-ends: January-February (Q4/FY results), April-May (Q1), July-August (Q2), and October-November (Q3). Large-cap companies typically report earlier in each cycle.
Historical Depth: Coverage begins in August 2004, when the SEC's revised 8-K item numbering system took effect under the final rules adopted in Release No. 34-49424.
Item 2.02 disclosures are furnished by registrants subject to Exchange Act reporting obligations under Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934. The population spans virtually every domestic entity that uses the 8-K form family:
Foreign private issuers are not included. FPIs report on Form 6-K, not Form 8-K. Registered investment companies under the Investment Company Act and private companies are also outside the dataset's scope.
The trigger is the public release of material non-public information regarding results of operations or financial condition for a completed fiscal period. Common triggering events include quarterly earnings press releases (the dominant trigger), annual earnings press releases issued before the 10-K is filed, preliminary or estimated results announcements, and restatement-related results disclosures.
Forward-looking guidance alone does not trigger Item 2.02, nor do material corporate events unrelated to completed-period results. Interim operational updates for non-completed periods are typically disclosed under Item 7.01 or Item 8.01 instead.
Form 8-K is prescribed by Rule 13a-11 and Rule 15d-11 under the Exchange Act. Item 2.02 requires the registrant to identify the public announcement, furnish its full text as an exhibit, and indicate whether the information is being furnished or filed.
Regulation S-K Item 10(e)(1)(i) governs non-GAAP financial measures in the earnings release — requiring equal-or-greater-prominence GAAP presentation and a quantitative reconciliation. Regulation FD intersects because the earnings release is the principal mechanism for satisfying fair disclosure requirements when announcing results. Many registrants furnish under both Item 2.02 and Item 7.01 simultaneously.
The SEC provides a 48-hour safe harbor for earnings conference calls and webcasts that supplement a written earnings release already furnished on Form 8-K. Information furnished under Item 2.02 is not deemed "filed" for Section 18 purposes, though it remains subject to anti-fraud liability under Section 10(b) and Rule 10b-5.
Form 8-K must be furnished within four business days of the triggering event. Most registrants furnish the same day the press release is distributed or the next business day. Earnings releases are overwhelmingly issued before market open or after market close. Tuesday through Thursday are the most common filing days.
Filing volume follows a pronounced seasonal cycle: peak months are January-February, April-May, July-August, and October-November, with the heaviest concentration 3-6 weeks after each quarter-end. Off-peak months (March, June, September, December) see lower volume, primarily from non-calendar-year filers.
The Item 2.02 earnings release captures the first-disclosure moment — the point at which earnings information reaches the market and triggers price discovery. The 10-Q follows 2-4 weeks later with full financial statement footnotes, MD&A, and internal controls disclosure. The 10-K follows even later with audited financials and comprehensive annual disclosure. The earnings release leads with non-GAAP measures and typically includes forward guidance; the periodic reports lead with GAAP and rarely provide guidance. For event studies and market reaction analysis, the timing of the Item 2.02 filing is what matters.
This dataset filters to 8-Ks triggering Item 2.02, isolating earnings-related current reports from the full spectrum of 8-K event types (material agreements, acquisitions, bankruptcy, leadership changes, and others). Item 7.01 is a broader catch-all for any Regulation FD disclosure — investor presentations, strategic updates, operational announcements — and produces a much noisier population for earnings-focused research. Item 2.02 provides a clean, well-defined signal for earnings announcements specifically.
Form 6-K is the vehicle for foreign private issuer disclosures, including FPI earnings. It has no item-number system and covers a different filer population reporting under potentially different accounting standards (IFRS, local GAAP). This dataset contains exclusively domestic-filer earnings results under the Form 8-K framework.
Commercial datasets provide structured data points — EPS actuals, revenue, announcement dates, analyst estimates — but not the underlying documents. This dataset provides the actual full-text earnings press releases, financial tables, management commentary, and all exhibits. It is complete (every Item 2.02 filing on EDGAR), unfiltered, and survivorship-bias-free. Commercial datasets may omit smaller issuers and sometimes drop delisted companies from historical coverage.
The EDGAR filing is the SEC-regulated submission and the authoritative regulatory record. It wraps each earnings release in standardized metadata (CIK, accession number, form type, items reported). EDGAR filings are freely and permanently accessible; wire service archives may require subscriptions and may not retain all historical releases.
| Dimension | Item 2.02 Dataset | Form 10-Q | Form 10-K | 8-K Other Items | Item 7.01 | Form 6-K | Commercial EPS Data |
|---|---|---|---|---|---|---|---|
| Content | Earnings press releases + exhibits | Full quarterly report | Full annual report | Various corporate events | Mixed FD disclosures | FPI events | Structured data points only |
| Timing | First disclosure | Weeks later | Weeks/months later | Varies | Varies | Varies | Derived from filings |
| Legal status | Furnished | Filed | Filed | Mostly filed | Furnished | Varies | N/A |
| Filer population | Domestic 8-K filers | Same | Same | Same | Same | FPIs only | Vendor-selected |
| Earnings focus | Exclusively earnings | Partial | Partial | No | Mixed | Mixed | Yes |
| Full-text documents | Yes | Yes | Yes | Yes | Yes | Yes | No |
| Survivorship-bias-free | Yes | Dataset-dependent | Dataset-dependent | Dataset-dependent | Dataset-dependent | Dataset-dependent | Often not |
Equity research analysts on both the buy-side and sell-side monitor earnings releases in real time to update financial models, revise estimates, and make portfolio decisions. They focus on segment revenue breakdowns, margin trajectories, non-GAAP adjustments, and management guidance. The GAAP-to-non-GAAP reconciliation tables are especially critical for assessing adjustment consistency and analytical relevance.
Quantitative researchers and systematic fund managers use the dataset for large-scale textual analysis — sentiment scoring of management commentary, forward guidance extraction, readability measurement, and training models on the relationship between earnings language and post-announcement returns. The 20+ year history and survivorship-bias-free coverage enable backtesting across multiple market cycles.
Financial data engineers and data scientists build automated pipelines that parse Exhibit 99 to extract structured financial data (EPS, revenue, EBITDA, guidance ranges, segment KPIs) into databases powering financial terminals, screening tools, and API products.
Academic researchers in finance and accounting rely on the dataset for empirical work on post-earnings announcement drift, earnings surprise reactions, non-GAAP disclosure informativeness, release timing patterns, and Regulation FD effects.
Corporate FP&A and investor relations teams benchmark competitor disclosure practices — how peers present non-GAAP measures, frame guidance, disclose segment data, and structure their press releases.
Compliance officers and securities lawyers review peer filings to benchmark non-GAAP practices against Regulation S-K Item 10(e) requirements and track emerging SEC comment letter trends.
Journalists use earnings releases as the primary source for reporting on company results, cross-referencing EDGAR filings against earnings call transcripts and analyst estimates.
Auditors read earnings releases as "other information" under auditing standards, checking consistency with reviewed or audited financial statements and tracking non-GAAP adjustment patterns.
Link Item 2.02 filing dates to stock returns to measure market reactions to earnings surprises. Parse the press release to extract reported EPS and revenue, compare against consensus estimates, compute surprise magnitudes, and correlate with cumulative abnormal returns. The dataset's completeness and survivorship-bias-free design support unbiased cross-sectional studies spanning 20+ years of announcements from every domestic public company.
Parse GAAP-to-non-GAAP reconciliation tables in Exhibit 99 to track which adjustments companies make, how they evolve, and whether presentations comply with Regulation S-K Item 10(e)(1)(i). Measure the GAAP-to-non-GAAP EPS gap by sector, identify companies that exclude stock-based compensation or restructuring in every quarter, and flag filings where non-GAAP measures receive more prominent presentation than GAAP equivalents.
Apply NLP models to earnings press release text to score management sentiment, optimism, uncertainty, and forward-looking language. Train on the historical relationship between textual features and subsequent returns to build text-based trading signals. The full-text releases over 20+ years, with standardized metadata for cross-referencing market data, enable robust signal development and out-of-sample validation.
Build pipelines that parse the HTML/TXT source of Exhibit 99 to extract revenue, net income, EPS, EBITDA, segment breakdowns, guidance ranges, and KPIs into structured tabular formats before Form 10-Q or 10-K filings are released. The original table structures in the source documents support DOM parsing, regex extraction, or ML-based table detection with high accuracy.
Systematically collect Item 2.02 filings from industry peers to benchmark disclosure practices and financial metrics. A REIT IR team can compare FFO, same-property NOI, and occupancy disclosures across peers. A SaaS company can study ARR, net retention, and rule-of-40 presentations. The dataset covers all public companies, enabling comprehensive benchmarking beyond manually curated peer sets.
Study whether companies report before market open, after market close, or during trading hours, and how timing correlates with surprise direction. The dataset provides both the filing date (EDGAR acceptance) and the date of report (event date) for timing analysis. Research has shown that negative surprises are more likely to be released after market close and on Fridays.
Use the earnings releases as a training corpus for financial LLMs and RAG systems. The consistently structured text covers management commentary, financial reporting language, forward guidance phrasing, and industry-specific terminology. Daily updates keep RAG systems current with the latest disclosures.
Download the complete dataset archive containing all Item 2.02 filings from 2004 to the present:
https://api.sec-api.io/datasets/earnings-results-form-8-k-item-2-02.zip
The full archive is approximately 154 GB compressed and contains over 2.2 million files.
The dataset is organized into monthly ZIP containers. Download individual months using the pattern:
https://api.sec-api.io/datasets/earnings-results-form-8-k-item-2-02/{year}/{year}-{month}.zip
For example, to download March 2026 filings:
https://api.sec-api.io/datasets/earnings-results-form-8-k-item-2-02/2026/2026-03.zip
Retrieve metadata about all available containers from the dataset index API:
https://api.sec-api.io/datasets/earnings-results-form-8-k-item-2-02
The index API returns a JSON object with dataset-level metadata and a list of all monthly containers with their download URLs, sizes, record counts, and update timestamps. Use this endpoint to identify containers updated since your last download for incremental synchronization.
All API endpoints require authentication. Include your API key as a query parameter or authorization header with each request.
The dataset is updated daily. New filings accepted by EDGAR are available on the same day of publication.
Item 2.02 of Form 8-K — Results of Operations and Financial Condition — is triggered when a public company publicly releases material non-public information about its financial results for a completed quarterly or annual fiscal period. It is the SEC's designated mechanism for furnishing earnings press releases on EDGAR.
Furnishing (rather than filing) allows registrants to share earnings results with the market without subjecting the information to Section 18 strict liability or automatically incorporating it by reference into registration statements. The SEC designed Item 2.02 this way to encourage prompt public disclosure of earnings without imposing the full liability framework applicable to filed documents.
No. Foreign private issuers use Form 6-K to disclose earnings, not Form 8-K. This dataset contains only domestic registrant earnings disclosures.
The filing date is the timestamp when EDGAR accepted the submission. The date of report is the event date — typically the date the registrant issued the earnings press release. These are usually the same day or one business day apart.
Yes. The dataset preserves the complete earnings press release in its original HTML or TXT format, including all GAAP-to-non-GAAP reconciliation tables. These tables are not separately extracted but are fully available within the Exhibit 99 source document.
Coverage begins in August 2004, when the SEC's current 8-K item numbering system (including Item 2.02) took effect under Release No. 34-49424. Earnings-related 8-K filings under the prior numbering system are not included.
Yes. The dataset is survivorship-bias-free. It includes every registrant that has ever furnished an Item 2.02 disclosure, regardless of whether the company is still publicly traded, has been delisted, merged, gone private, or entered bankruptcy.
Records are packaged into monthly ZIP containers (e.g., 2026/2026-03.zip). Each container holds all Item 2.02 filings for that month. A dataset index API returns metadata about all containers for incremental download management.
Yes. The 2.2 million files constitute a large, consistently structured corpus of financial text suitable for training or fine-tuning financial language models, building RAG systems, and developing NLP pipelines for earnings analysis.