RE:Q1 Financials It does say within 60 days... Check it out! Anyway today midnight or tomorrow is the same to me!
TSX Venture Exchange (TSXV) has specific rules for disclosing quarterly results to ensure transparency and provide investors with timely information. Here's a summary of the key rules:
1. **Quarterly Financial Statements**: Companies listed on the TSXV must file their quarterly financial statements within 60 days of the end of each fiscal quarter. These financial statements typically include a balance sheet, income statement, statement of cash flows, and notes to the financial statements.
2. **Management's Discussion and Analysis (MD&A)**: Along with the financial statements, companies must file an MD&A report that provides a narrative explanation of the financial results, including analysis of the company's performance, risks, and future prospects. The MD&A must be filed at the same time as the quarterly financial statements.
3. **Interim Certifications**: CEOs and CFOs of TSXV-listed companies are required to provide certifications on the interim financial statements and MD&A, asserting that these documents fairly present the company's financial condition and that they have disclosed any significant changes.
4. **Continuous Disclosure Obligations**: Beyond quarterly results, companies must also adhere to continuous disclosure requirements, meaning any material change in the business, operations, or capital of the company must be promptly disclosed to the public.
5. **Reporting Formats**: The financial statements must be prepared in accordance with International Financial Reporting Standards (IFRS) or, for certain smaller companies, U.S. Generally Accepted Accounting Principles (GAAP).
6. **Sedar Filing**: All documents, including quarterly results, must be filed on SEDAR (the System for Electronic Document Analysis and Retrieval), the official site for filings by public companies in Canada.
For more detailed information, you may refer to the TSXV Corporate Finance Manual, particularly sections dealing with financial reporting and continuous disclosure obligations.