RE:RE:Earnings The Timing
The timing varies a little depending on the details. The old standard required companies to file earnings reports no later than 45 days after the end of their first three quarters, and both quarterly and annual reports no more than 90 days after their fiscal year ends.
In 2002, the SEC decided to make information available to the public in a more timely manner. The new rules tightened these 45- and 90-day requirements to 35 and 60 days, respectively.
The faster filing deadlines are required only of the 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 public float is the value of all shares that are in the hands of outside investors.2