earnings report vs operating statement

earnings report and operating statement both are nouns.

Word	Noun	Adjective	Verb	Adverb
earnings report	Yes	No	No	No
operating statement	Yes	No	No	No

As nouns, earnings report and operating statement are synonyms defined as:

earnings report and operating statement: a financial statement that gives operating results for a specific period

Other synonyms of earnings report include income statement, profit-and-loss statement.

earnings report (noun)	operating statement (noun)
a financial statement that gives operating results for a specific period	a financial statement that gives operating results for a specific period