The most underrated part of a company report for me isn’t the revenue figure itself, but what happened to it relative to the previous period.

Let’s say the company reported $10 billion in revenue.

That sounds impressive. But without context the number is almost useless.

If a year ago it was $8 billion, then the growth is 25%.

If a quarter ago it was $9.8 billion, then sequential growth looks much more modest already.

And if management had already built in $10.5 billion, then the same $10 billion looks completely different.

So I try to break down the report into at least three comparisons:

actual → prior year
shows how the business is trending;

actual → previous quarter
shows the current pace;

actual → expectations
shows how much the result differed from what had already been priced in.

And only after that do I look at the market’s reaction.

Because a stock can fall after an earnings beat—not because the report is bad, but because the market was expecting even more.

For me, a good number without the right comparison is just a big number.

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