Under what circumstances do listed companies need to issue performance forecasts?

According to the relevant provisions of the Measures for the Administration of Information Disclosure of Listed Companies, the listed company is expected to lose money or its operating performance has undergone major changes; In case of performance disclosure before the disclosure of the periodic report, or if there are rumors and abnormal fluctuations in the performance of the company's securities and its derivatives, the listed company shall make a performance forecast in time.

Generally speaking, listed companies in Shanghai and Shenzhen stock markets need to make a performance forecast when they expect the following operating results in this reporting period: (1) The 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. In addition to the above circumstances, if the net assets of the main board company of Shenzhen Stock Exchange are negative at the end of the period or the annual operating income is less than10 million yuan, it is necessary to make a performance forecast. Growth Enterprise Market Company of Shenzhen Stock Exchange expects negative net assets at the end of this reporting period, and also needs to make performance forecast.

If the Growth Enterprise Market Company of Shenzhen Stock Exchange has suffered losses for two consecutive years or has suffered losses for more than two consecutive years due to retrospective adjustment, it shall forecast the profits and losses of the first three quarters and the whole year respectively in the first semi-annual report and the third quarter report subsequently disclosed.

For companies listed on the Shanghai Stock Exchange, the annual operating performance forecast is mandatory disclosure, and the first quarter, semi-annual or first three quarters forecast is voluntary disclosure.

SZSE-Main Board-1) Annual Report Performance Forecast: before 65438+ 10/0/; 2) First quarter performance forecast: before April 15; 3) semi-annual performance forecast: before July 15; 4) Third quarter performance forecast: 10 the first six months 15. -Small and medium-sized board-1) Annual report performance forecast: disclosed in the third quarterly report last year; 2) First quarter performance forecast: before the disclosure of the annual report/March 3 1;

(Note: The first quarter performance forecast shall be disclosed no later than March 3 1 day. A company that discloses its annual report before the end of March shall disclose its first-quarter performance forecast at the latest. )

3) semi-annual performance forecast: disclosed in a quarterly report; 4) Third quarter performance forecast: disclosed in the semi-annual report. -GEM- 1) annual report performance forecast: before 65438+ 10/0/; 2) First quarter performance forecast: before the disclosure of the annual report/April 10; (Note: If the annual report is scheduled to be disclosed before March 3 1, the performance forecast for the first quarter of next year will be disclosed at the latest; If the annual report is to be disclosed in April, the first quarter performance forecast shall be disclosed before April 10. 3) semi-annual performance forecast: before July 15; 4) Third quarter performance forecast: 10 the first six months 15.