An earnings call transcript is vital for investors, analysts, and any other interested parties seeking insight into a firm’s financial position along with the prospects for the future. Managements accompany earnings calls with a detailed outlook of every company’s financial results for the current or previous quarter or the year, performance measures, significant strategic plans, and threats and opportunities among them. Another methodology in earnings call analysis focuses on listening to the conversation on the recorded call, reading through to the written or typed transcript, and then assessing the positive or negative leaning of tone and sentiments of the executives based on their responses to queries posed to them by the analysts.