How we make the earnings breakdowns
Who Reports Today turns a company's earnings report into a single chart: how revenue becomes profit and what changed over the year. Every figure comes from the company's own filings. Some of the text on a card — the summary, the nuances and the notes — is written by our language model (AI) from the report itself, and software checks every number against the source. This page explains what the model does, what the code computes and how we check the result.
Where the numbers come from
- The earnings press release (Form 8-K, Item 2.02) and the quarterly and annual reports (10-Q, 10-K) on SEC EDGAR.
- Company leadership — only from primary sources (SEC filings), with the date it was checked.
Every card links to the filing it is built from and shows when it was checked (the “Verified” badge).
What the model writes and what the code computes
The model:
- the summary, the nuances and the note under the chart;
- short company descriptions where there is no Wikipedia article (when there is one, we show it and credit the source);
- first drafts of the guides.
Code, no model involved:
- Sankey charts and sharing images — drawn by software from the reported figures; we do not use image generators;
- key figures and year-over-year changes, ratios, five-year tables, cash flows;
- the “Worth noting” block and the FAQ answers, the earnings calendar and the calculators;
- the corporate governance score, under a published methodology.
How we check before publishing
- Every figure on the chart has to be found in the company's report for that period; the identities must hold (revenue minus costs equals profit).
- New reports are read automatically twice, independently; only what both readings agree on — and what matches the release — is published.
- Every number in the model's text is checked against the report. A sentence with a number the report does not contain is removed. Big swings (over 40% year over year) pass only if the company itself states them.
- Anything that fails a check is not published automatically: that report is handled separately and checked against the filing before it goes live.
And after publishing
- A day later the report is read again from scratch; once the 10-Q or 10-K is out, the figures are also checked against its machine-readable (XBRL) data.
- If anything disagrees, the card goes back to the last checked version until the error is fixed.
Mistakes are still possible. For anything important, open the company's own report — every card links to it. Nothing on this site is investment advice.
Guides
Our guides are drafted with the help of the model and checked against primary sources — accounting standards and regulator and exchange documents; the sources are listed at the end of each guide along with its publication and update dates.
Images
Every chart on the site is drawn by software from the reported figures. You may reuse them with credit — CC BY 4.0 license.
Found a mistake?
Tell us through the contact form — which page and what looks wrong. We check it against the filing and fix it; the card's check date is updated.
Last updated October 2, 2026.