You are the one that is totally out of touch with the legal reporting requirements surrounding foreign companies that trade in the U. S. via ADRs.
Although the foreign entities are only REQUIRED to report once a year, many foreign issuers (especially the larger cap companies) VOLUNTARILY ELECT to report their earnings on a quarterly basis like their U.S. counterparts. They theory is that by doing so, they appear to be more transparent companies that provide more up-to-date information to their investors (or potential investors).
Because they are a Level III issuer of ADRS, they are required to either report their earnings under GAAP accounting rules or provide an extensive reconciliation that converts the amounts reported under the basis of accounting that they are using (i.e. IFRS) to GAAP based amounts. The reconciliation process allows a U. S. investors to compare the foreign entities report to one or more of their U.S. competitors.
Look, I am not trying to battle with you (I am sure that both of us have better things to do). But I am respectfully trying to educate you on the process and in doing so, providing authorative reasoning for my position which you are free to validate (or discredit) through your own research.