Legal analysis: the disclosure time of the first quarter quarterly report shall not be earlier than the previous year's report. Legal basis: Measures for the Administration of Information Disclosure of Listed Companies in People's Republic of China (PRC); Article 19 Periodic reports 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 shall be prepared and disclosed within 2 months after the end of the first half of each fiscal year, and the quarterly report shall be prepared and disclosed within 65,438+0 months after the end of the third and ninth months of each fiscal year.