The performance report need not be disclosed. Shanghai Stock Exchange and Shenzhen Stock Exchange encourage listed companies to voluntarily disclose performance reports before the disclosure of regular reports. In other words, listed companies may not disclose performance reports, but most companies with better performance will disclose performance reports. If the performance is leaked in advance before the disclosure of the periodic report, or the trading of the company's stock and its derivatives fluctuates abnormally due to performance rumors, the listed company shall disclose the performance express in time. A listed company that intends to publish the performance forecast of the first quarter report but has not disclosed the annual report of the previous year shall disclose the performance express of the previous year at the same time as publishing the performance forecast. The main contents of the performance report include data and indicators such as main business income, main business profit, total profit, net profit, total assets, net assets, earnings per share and return on net assets, and disclose the percentage increase or decrease compared with the same period of last year. The listed company shall also explain the reasons for comparing the projects with a change range of more than 30%.

Extended data

According to the Measures for the Administration of Information Disclosure of Listed Companies:

Article 19 The periodic reports to be disclosed by listed companies include annual reports, interim reports and quarterly reports. All information that has a significant impact on investors' investment decisions should be disclosed.

The financial accounting report in the annual report shall be audited by an accounting firm with securities and futures related business qualifications.

Article 20 The annual report shall be prepared and disclosed within 4 months after the end of each fiscal year, the interim report within 2 months after the end of the first half of each fiscal year, and the quarterly report within 65,438+0 months after the end of the third and ninth months of each fiscal year.

The disclosure time of the quarterly report of the first quarter shall not be earlier than the disclosure time of the annual report of the previous year.

Article 21 The annual report shall record the following contents:

(1) Basic information of the company.

(2) Main accounting data and financial indicators.

(3) The issuance and changes of the company's stocks and bonds, the total amount of stocks and bonds and the total number of shareholders at the end of the reporting period, and the shareholding of the top 65,438+00 shareholders of the company.

(4) Shareholders, controlling shareholders and actual controllers holding more than 5% of the shares.

(5) The positions of directors, supervisors and senior managers, changes in shareholding and annual salary.

(6) Report of the board of directors.

(7) Management discussion and analysis.

(8) Major events during the reporting period and their impact on the company.

(nine) the full text of the financial accounting report and audit report.

(ten) other matters stipulated by the China Securities Regulatory Commission.

Article 22 An interim report shall record the following contents:

(1) Basic information of the company.

(2) Main accounting data and financial indicators.

(3) The issuance and changes of the company's stocks and bonds, the total number of shareholders, the shareholding of the company's former 10 shareholders, and the changes of controlling shareholders and actual controllers.

(iv) Management discussion and analysis.

(5) Major litigation, arbitration and other major events during the reporting period and their impact on the company.

(6) Financial and accounting reports.

(seven) other matters stipulated by the China Securities Regulatory Commission.

Twenty-third quarterly reports shall record the following contents:

(1) Basic information of the company.

(2) Main accounting data and financial indicators.

(3) Other matters stipulated by the China Securities Regulatory Commission.