Monday, April 08, 2013 11:48:24 PM
"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. 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."
http://www.investopedia.com/ask/answers/04/050604.asp
This doesn't mean the company can not report earlier if they choose.
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