operating statement vs earnings report

operating statement and earnings report both are nouns.

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

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

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

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

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