Was looking through earnings reports on Bloomberg Terminal and noticed in addition to Q1 Q2 Q3 Q4 and annual reports, there are also S1 and S2 reports. They seem to be semi-annual but what exactly are they?


Most likely they are the two halves of the year: S1 is Q1+Q2 and S2 is Q3+Q4. More typically these would be called H1 and H2. But it seems to be S for semester, whose original meaning from Latin is a six-month period.


There are two other possible meanings of S1 and S2 reports.

  1. S1 and S2 might refer to subsidiary companies.
  2. S1 and S2 (but more commonly S-1 and S-2) might refer to SEC Form S-1 -- a form filed in anticipation of an Initial Public Offering -- and SEC Form S-2 -- a simplified version of the S-1. But S-2 was discontinued in 2005, so that's probably not it.

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