Where earnings estimates come from: Yahoo U

For more business and finance explainers, check out our Yahoo U page.

When it comes to company performance, earnings are always about meeting expectations. After a company releases its quarterly results, analysts often use “beat” or “miss” to describe the over-performance or under-performance relative to “the street’s estimates.”

What do analysts estimate?

The broadest performance metrics across companies are revenue and earnings per share.

A typical income statement will list net…


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