AirTrona International Inc. (ARTR)

[wolverine21]

according to investopedia at the end of the 1st, 2nd, 3rd quarter they have 45 days. But at the end of 4th quarter or fiscal year they have 90 days?

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.