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Google for an ER earnings piece as an example. Then listen to the earnings call or find a transcript
When you are writing the summary, focus on change; year over year, quarter over quarter in revenue, EBITDA, inventory turnover (whatever metrics they use in manufacturing). See how that compares to the general earnings performance of the sector. Discuss how sector trends have and will continue to influence the company. Discuss future opportunities that management may have alluded to; acquisitions, growth projects, cost cutting initiatives, etc. Also discuss possible risks to the company in the near and long term, perhaps there was something that was obviously avoided on the call.
Hope that helps
check PM......
ALSO, should I refer back to prior earnings releases when trying to compare change, or no? maybe just the 10Q?
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