A:

The Securities & Exchange Commission (SEC) requires companies to file earnings reports no later than 45 days after the end of their first three quarters, and their quarterly and annual reports 90 days after their fiscal year end. Companies file quarterly earnings reports on Form 10-Q or 10-QSB and yearly earnings reports on Form 10-K or 10-KSB. A company can file these reports or announce earnings publicly whenever it chooses, provided it follows the 45- and 90-day guidelines set forth by the SEC.

However, in an attempt to make information available to the public in a more timely manner, the SEC adopted rules on August 27, 2002, that saw these 45- and 90-day requirements reduced to 35 and 60 days, respectively. The tightening of filing requirements, however, affects only public companies that have a public float of at least $75 million and have been subject to the Securities Exchange Act of 1934 for at least 12 months. The change in time periods was phased in over three years, starting November 15, 2002. For the first year, companies were allowed the 45- and 90-day requirements, then 40- and 75-day requirements the second year, and then 35- and 60-day requirements for the years thereafter.

Many websites have the release dates for earnings reports of publicly traded companies.

RELATED FAQS
  1. How can I access a company's earnings report?

    Find out how to access the quarterly and annual earnings reports for publicly traded companies, and even how to listen in ... Read Answer >>
  2. What is the first day of the first quarter?

    The first day of companies' fiscal years varies based on industry cycles. The timing is especially important because annual ... Read Answer >>
  3. Why do companies postpone earnings announcements?

    During the course of a fiscal year, a company will report earnings on a total of four separate occasions: three quarterly ... Read Answer >>
  4. When does Q4 start and finish?

    Learn about different financial years used by various companies. Explore when the fourth quarter begins on October 1st and ... Read Answer >>
  5. What are the differences between a 10-K report and a firm's own annual report?

    Understand the key differences between a corporation's own annual report and its 10-K report filed with the SEC and how investors ... Read Answer >>
Related Articles
  1. Investing

    Understanding The Top SEC filing forms

    It's easier than ever to keep track of your SEC filing status online.
  2. Investing

    SEC Filings: Forms You Need To Know

    The forms companies are required to file provide a clear view of their histories and progress.
  3. Investing

    Using Public SEC Filings To Analyze Companies

    Reports from the Securities and Exchange Commission provide investors with an edge in determining the investment value of companies. Learn what to look for in these financial reports.
  4. Investing

    Speed Read SEC Filings For Hot Stock Picks

    SEC forms can be a real headache. Find out how to make your research more efficient - and more effective.
  5. Personal Finance

    Policing The Securities Market: An Overview Of The SEC

    Find out how this regulatory body protects the rights of investors.
  6. Investing

    How To Decode A Company's Earnings Reports

    Read between the lines to decipher a company's true financial condition.
  7. Investing

    What is a Public Company?

    A public company has sold stock to the public through an initial public offering (IPO) and that stock is currently traded on a public stock exchange.
  8. Investing

    Data Mining For Investors

    Being an informed investor is extremely important, but where and how do you get the data for your research?
  9. Investing

    How To Efficiently Read An Annual Report

    Learn how to read between the lines and decipher the actual condition of a company.
RELATED TERMS
  1. SEC Form 10-KSB

    A filing with the Securities and Exchange Commission (SEC), also ...
  2. SEC Form 10-Q

    A comprehensive report of a company's performance that must be ...
  3. SEC Form NT 10-Q

    An SEC form required for companies that will not be able to submit ...
  4. 500 Investor Rule

    A SEC stipulation requiring a company that exceeds 500 individual ...
  5. SEC Form NSAR-U

    An annual filing with the Securities and Exchange Commission ...
  6. SEC Form 15

    A filing with the Securities and Exchange Commission (SEC), also ...
Hot Definitions
  1. Current Ratio

    The current ratio is a liquidity ratio measuring a company's ability to pay short-term and long-term obligations, also known ...
  2. SEC Form 13F

    A filing with the Securities and Exchange Commission (SEC), also known as the Information Required of Institutional Investment ...
  3. Quantitative Easing

    An unconventional monetary policy in which a central bank purchases private sector financial assets in order to lower interest ...
  4. Risk Averse

    A description of an investor who, when faced with two investments with a similar expected return (but different risks), will ...
  5. Indirect Tax

    A tax that increases the price of a good so that consumers are actually paying the tax by paying more for the products. An ...
  6. Zero-Sum Game

    A situation in which one person’s gain is equivalent to another’s loss, so that the net change in wealth or benefit is zero. ...
Trading Center