Item 2.02 (results of operations)

Item 2.02 is a section of a company's 8-K filing (an urgent update companies must file with the SEC) where they announce their financial results—basically how much money they made or lost. You'll encounter this when a company releases earnings, and it matters because it's the official, legally-required disclosure of performance that can move stock prices. The company must file it within four business days of the results becoming public. For example, TechCorp might file an 8-K with Item 2.02 stating "Q3 revenue was $500 million, up 15% year-over-year." This gives investors reliable, standardized information straight from the source rather than relying on rumors or press releases.