Timeline for Earnings Disclosure Under the New Regulations

Earnings disclosure comprises three methods: (1) earnings forecasts, (2) preliminary earnings announcements, and (3) formal financial reports. Formal annual reports and first-quarter reports must be disclosed by April 30; second-quarter reports, by August 31; and third-quarter reports, by October 31. Earnings forecasts: These are forward-looking estimates prepared by listed companies based on information such as order volumes and advance payments received. Preliminary earnings announcements: Exchanges do not mandate these disclosures but encourage companies to issue them—especially when formal financial reports have not yet been finalized. 1. Shanghai and Shenzhen Main Boards, STAR Market, and ChiNext: These markets require conditional mandatory disclosure of annual earnings forecasts by January 31. Such disclosure is triggered when any of the following applies: - Net profit is negative; - Net profit turns from loss to profit; - Net profit is positive and increases or decreases by more than 50% year-on-year; - The lower of net profits before and after excluding non-recurring gains and losses is negative, and operating revenue—after deducting revenue unrelated to core operations and revenue lacking commercial substance—is less than RMB 100 million; - Net assets at period-end are negative; - It is the first fiscal year after the company’s stock has been placed under delisting risk warning; or - Other circumstances designated by the exchange.

About Niu Securities Consultation: Impact of Corporate Financial Reports

How can one determine whether earnings exceed or fall short of expectations? Primarily by monitoring the scheduled timing of listed companies’ earnings disclosures. What we share here are the underlying rules governing the disclosure of [annual reports, semi-annual reports, and quarterly reports]. Only by thoroughly understanding these rules can investors navigate the market with confidence and agility. According to regulations set by the Shanghai and Shenzhen Stock Exchanges: 1) Annual report disclosure period (including Q4 results): January 1 through April 30 each year. 2) Semi-annual report disclosure period (including Q2 results): July 1 through August 30 each year. 3) Quarterly report disclosure periods: • First-quarter report: April 1 through April 30 each year. • Third-quarter report: October 1 through October 31 each year. The periods from May to June and from November to January constitute ‘disclosure blackout windows’—i.e., no earnings releases occur during these intervals. Consequently, there is no risk of earnings-related surprises (e.g., ‘black swan’ events), and market sentiment tends to be especially vibrant. What happens if a listed company fails to publish its reports on time?

Orion Engineered Carbons Sets Third-Quarter Results Date

Oct 18, 2026

Orion Engineered Carbons SA scheduled its third-quarter 2026 results for November 4, following a second quarter where revenue beat estimates at USD 500.9 million. Investors await the report to assess revenue momentum and earnings improvement.

ad-hoc-news.de

2026-07-15

Orion S.A. to Discuss Second-Quarter Results on Aug. 6

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Orion S.A. to release Q2FY26 results on Aug 5, 2026

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Orion OEC Q2 Net Sales Rise 7% to $501 Million

2026-08-05

Orion Generates $27M in Q2 Operating Cash Despite Higher Costs

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Orion Q2 2026 Earnings: Specialty Growth Could Not Offset Rubber Weakness