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In this video tutorial, hosts Brian Ferraldi and Brian Stoffel discuss how to evaluate company earnings reports during earnings season, a time when many companies release their quarterly results. They emphasize the importance of thoroughly reviewing these reports, especially for new investments. Both hosts agree that while they conduct extensive research prior to investing, closely examining earnings reports significantly enhances their understanding of a company. The tutorial aims to provide insights into the key aspects to focus on when analyzing these reports, ultimately helping investors determine if their investment thesis remains valid.