(1) If the annual report of the GEM company is to be disclosed before March 3 1, the performance forecast for the first quarter of next year shall be disclosed at the latest while the annual report is disclosed; If the annual report is to be disclosed in April, the first quarter performance forecast shall be disclosed before April 10.
(2) GEM companies shall disclose the semi-annual performance forecast before June 15, the third quarter performance forecast before June 10 and the annual performance forecast before June 10.
(3) A listed company that intends to disclose the annual report of GEM in March-April shall disclose its annual performance report before the end of February.
Extended data
main content
The main contents include data and indicators such as main business income, main business profit, total profit, net profit, total assets, net assets and return on net assets per share in the current year and the same period of last year. At the same time, the percentage of increase or decrease compared with the same period of last year shall be disclosed, and the company shall also explain the reasons for the projects with a change range of more than 30%.
The performance express system improves the timeliness of annual performance information disclosure of listed companies, helps to actively promote the information rights of small and medium-sized investors, and can balance the information asymmetry caused by unequal funds.
In addition, when there are more than 30% differences in financial data, listed companies of small and medium-sized enterprises need to explain, which is conducive to small and medium-sized investors to clearly grasp the changes in the company's operating conditions, so as to effectively grasp possible opportunities and avoid potential risks.
China Securities Regulatory Commission-Performance Forecast of Listed Companies on Growth Enterprise Market