When are listed companies required to publish their financial statements?

Financial statements (commonly referred to as 'financial reports') constitute a key component of fundamental analysis within investment analysis. They are categorized into quarterly reports, semi-annual reports, and annual reports. When, then, are these critical quarterly and annual reports published? [1] Quarterly Reports Quarterly reports are divided into four quarters, each spanning three months: the first quarter report covers April 1–30; the second quarter report covers July 1–August 30; the third quarter report covers October 1–30; and the fourth quarter report covers January 1–April 30. [2] Semi-annual Reports Semi-annual reports must be published between July 1 and August 30. [3] Annual Reports Listed companies must disclose their annual reports between January 1 and April 30. The above timeframes represent the official periods during which listed companies are required to publish their financial statements. Generally, listed companies disclose these reports within the stipulated deadlines. According to relevant regulations, failure to disclose financial reports within the prescribed timeframe may result in penalties imposed by stock exchanges—including suspension of trading in the company’s shares and related financial instruments—as well as public censures against both the company and its responsible personnel. Investors are advised to incorporate multiple sources of information when conducting investment analysis.

How are listed companies’ financial reports classified, and what are their disclosure deadlines?

I. Classification of Listed Companies’ Financial Reports Listed companies are required to disclose the following periodic reports: 1. Annual reports and fourth-quarter reports; 2. Interim reports (semi-annual reports); 3. Quarterly reports (first-quarter and third-quarter reports). II. Disclosure Deadlines for Listed Companies’ Financial Reports Listed companies must disclose periodic reports including annual reports, interim reports, and quarterly reports. — Annual reports must be disclosed within four months after the end of each fiscal year (i.e., between January and April); — Interim reports (semi-annual reports) must be disclosed within two months after the end of the first half of each fiscal year (i.e., between July and August); — Quarterly reports must be prepared and disclosed within one month after the end of the third and ninth months of each fiscal year (i.e., in April and October, respectively). Specifically: 1. Disclosure deadline for annual reports: January 1–April 30 each year; 2. Disclosure deadline for semi-annual reports: July 1–August 30 each year.

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