Legal analysis: July 1 to August 30 every year. Usually, there are three disclosure forms of performance disclosure: performance forecast, performance bulletin and formal financial report: Performance forecast: It is the performance data estimated in advance by listed companies based on orders, advance accounts and other information. Situations that require a performance forecast include: when the net profit of a listed company on the Shenzhen Main Board is negative; it turns a loss into a profit; it makes a profit, and the net profit increases or decreases by more than 50% compared with the same period last year; the net assets at the end of the period are negative; When the annual operating income is less than 10 million yuan, a performance forecast is required. Other sections are not compulsory. Performance reports: The exchange has no mandatory disclosure requirements for performance reports, but only encourages companies to report performance reports. Companies that have not prepared financial reports can disclose performance reports first.
Legal basis: "Measures for the Administration of Information Disclosure by Listed Companies"
Article 19 The periodic reports that listed companies should disclose include annual reports, interim reports and quarterly reports. All information that has a significant impact on investors' investment decisions must 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 Annual reports shall be submitted within 4 months from the end of each fiscal year, interim reports shall be submitted within 2 months from the end of the first half of each fiscal year, and quarterly reports It should be prepared and disclosed within one month after the end of the third and ninth months of each fiscal year.
The disclosure time of the first quarter quarterly report shall not be earlier than the disclosure time of the previous year's annual report.