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In the video tutorial, Brian Ferraldi and Brian Stoffel discuss how to analyze a company's quarterly earnings reports, especially during earnings season when many companies report their financial results. They emphasize the importance of these reports for new investors or those considering an investment. The earnings report provides insights into a company's financial performance over the last quarter, which helps assess if the investment thesis for owning the stock remains valid. Both Brians agree that thorough research and careful examination of quarterly reports enhance their understanding of a business, particularly when investing in unfamiliar companies.