Legal basis: Guidelines for Standardized Operation of Listed Companies in Shenzhen Stock Exchange (revised in 2020)
5.3. 1 The board of directors of a listed company shall pay close attention to matters that have occurred or may have a significant impact on the company's operating results and financial status, and make timely predictions on the company's operating results and financial status in the first quarter, the first half year, the first three quarters and the year. If it is expected that the company's operating performance and financial status in this reporting period or in the future reporting period (the estimated time will not exceed 12 months from the end of the reporting period) will be under any of the following circumstances, it shall make a timely forecast (hereinafter referred to as performance forecast): (1) the net profit is negative; (2) Turn losses into profits; (three) to achieve profitability, and the net profit increased or decreased by more than 50% compared with the same period of last year; (4) The net assets at the end of the period are negative; (five) the annual operating income is less than 6.5438+million yuan.
5.3.2 A listed company shall disclose the performance forecast within the following time limit: (1) The annual performance forecast shall not be later than 65438+3 1 day in the following year of the reporting period; (two) the first quarter performance forecast should be no later than April 6 of the reporting period; (3) The semi-annual performance forecast is not later than July 15 of the reporting year; (4) The performance forecast for the first three quarters shall be no later than 10 and 15 in the current year of the reporting period.