Are US public companies allowed to make forecasts about their Earnings?

If so, what are they called?

I've been searching through Annual Reports for this and can't find it. I've looked for:

  • Guidance
  • $NextYear (so if it's a 2020 Annual Report, I search for 2021)
  • Earnings

1 Answer 1


Guidance typically doesn't come in annual reports - those just talk about what happened over the past year. They come in other presentations on their web site or in investor presentations. In unusual circumstances they may publish an 8-K with revised guidance.

They don't have to give guidance on the whole income statement either - they may only give operational guidance, sales projections, etc and analysts have to extrapolate out the rest, or they may give full guidance including net income.

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