Earnings calls are quarterly conference calls held by publicly traded companies to discuss their financial performance with investors and analysts. During these calls, company executives, such as the CEO and CFO, present key financial metrics, including revenue, profit, and expenses, and provide insights into the company's future outlook. After the presentation, participants can ask questions to gain a deeper understanding of the company's strategy and performance. These calls are important for investors as they help assess the company's health and inform investment decisions based on the information shared during the call.