Company-announced provisional results: what to read before the official report

Official financial statements usually lag the board’s announcement; in that gap the stock’s Financials tab shows the announced year-to-date figures, labelled provisional.

Updated：2026-11-14

Why “provisional” exists

After the board approves the consolidated financial report, the company first issues a material-information announcement with year-to-date revenue, gross profit, operating income, net income and EPS, plus period-end total assets, total liabilities and equity to the parent. The MOPS summary reports (the source of the official figures on this site) are usually complete a few days to a few weeks later. During that gap, the top of the Financials tab shows a “Company-announced (provisional)” card.

How to read the card

• Year-to-date, not a single quarter: Q2 is January to June combined, Q3 is January to September combined. Wait for the official data to compare single quarters.
• Limited scope: income statement and period-end balance sheet items only, no cash flow. Companies whose announcement format differs (for example banks and insurers) have no provisional card.
• The official report prevails: when it is published the card disappears and the official data is shown. Announced and official figures can differ slightly (signs, units or later adjustments).
• Amounts are in NT$100M, EPS in NT$; parentheses or a minus sign mean a loss.

How this site handles it

Numbers are parsed from the announcement text as published and converted to a single unit; nothing is scored or estimated. An announcement whose reporting period ends after its own date (a source typo) is skipped.

Where to see it

At the top of the Financials tab on a stock page, only for a quarter the company has announced but whose official report is not yet available.

This article only explains terms and how to calculate them. It is not investment advice.