Both Shenzhen Stock Exchange and Shanghai Stock Exchange stipulate in Section III Performance Forecast, Performance Express and Profit Forecast of the Listing Rules:
A listed company shall make a performance forecast within one month after the end of the fiscal year if it expects its annual operating performance to be under any of the following circumstances, and may make a performance forecast if it expects its interim and third quarter performance to be under any of the following circumstances:
1, net profit is negative;
2. The net profit increased or decreased by more than 50% compared with the same period of last year;
3. Turn losses into profits.
The requirements of the Growth Enterprise Market are more complicated and strict, so the Shenzhen Stock Exchange issued the Memorandum of Information Disclosure on Growth Enterprise Market No.1.. 1 1: performance forecast, performance report and its revision.
Extended data:
Relevant provisions of the listing rules of Shenzhen Stock Exchange (20 18 1 1 amendment).
The following listed companies with a small comparative base may be exempted from the performance forecast with the consent of this Exchange in case of Item (2) of Article11of these Rules:
1, the absolute value of earnings per share in the previous year is less than or equal to 0.05 yuan;
2. The absolute value of earnings per share in the first half of last year was less than or equal to 0.03 yuan;
3. The absolute value of earnings per share in the first three quarters of last year was less than or equal to 0.04 yuan.
A listed company shall disclose the performance forecast reasonably, prudently, objectively and accurately. After the company discloses the performance forecast, if there is a big difference between the expected current performance and the disclosed performance forecast, it shall disclose the performance forecast in a timely manner in accordance with the relevant provisions of this Exchange.
China Investor Network-Listing Rules of Shenzhen Stock Exchange (revised in 2065438+0816543810).