1. First quarter performance forecast: before April 15 of the reporting year.
2. Semi-annual performance forecast: before July 15 of the reporting year.
Third and third quarter performance forecast: before the reporting year 10 and 15.
Four. Annual performance forecast: performance express before 1 and 3 1 in the following year of the reporting period: listed companies are encouraged to voluntarily disclose the performance express of periodic reports before they are disclosed.
There are two ways of performance pre-disclosure: performance forecast and performance express. The performance forecast is mainly the forecast of the company's current net profit; The performance report is comprehensive, and the main financial data of the company should be disclosed generally. The disclosure rules of performance forecast and performance express are different between Shanghai Stock Exchange and Shenzhen Stock Exchange.
I. Performance Forecast of Shanghai Stock Exchange
According to the requirements of the Stock Listing Rules of Shanghai Stock Exchange, for the annual report, listed companies are expected to lose money, turn losses into profits, and increase or decrease their net profit by more than 50% compared with the previous year (except the base is too small), they should disclose the performance forecast before 65438+3 1 after the end of the current fiscal year.
Second, the performance report
According to the requirements, if the company has summarized the current financial data, but has not compiled an annual report, it can first disclose the performance report to the Shenzhen Stock Exchange.
Companies that plan to disclose their annual reports in March-April should disclose their annual performance reports before the end of February. Companies that intend to disclose semi-annual reports in August are encouraged to disclose semi-annual performance reports before the end of July.
Third, the performance forecast
It is expected that during the reporting period (first quarter, semi-year, third quarter, and year), the following situations will occur: the net profit will be negative, turning losses into profits and realizing profits. Compared with the same period of last year, the net profit will increase or decrease by more than 50% (except the base is too small), the net assets at the end of the period will be negative, and the annual operating income will be less than 654.38 million yuan.
The company shall disclose the performance forecast from the beginning of the year to the end of the next reporting period in the first quarter report, semi-annual report and third quarter report. The company expects that the net profit returned to the mother in the first quarter will be negative, and the net profit will increase or decrease by more than 50% compared with the same period of last year (except the base is too small), and the company will turn losses into profits. The performance forecast shall be made no later than March 3 1 day (in the summary of annual report or interim announcement).
Interpretation: Small and medium-sized board performance forecast is mandatory disclosure, and all listed companies must make performance forecast, but listed companies do not disclose the first quarter performance forecast in the annual report, which is easily overlooked.
Interpretation: A company whose annual report is scheduled to be disclosed before March may not disclose its annual performance report, otherwise it needs to disclose it compulsorily. Semi-annual and quarterly reports are not mandatory to disclose.