When does a public company report a balance sheet?

Question

As 31st March is the last day of the financial year in India. I was browsing some data and found that there are many companies that have not reported their balance sheets for 2013-2014. Is there a certain deadline? Or when are these reports usually made public?

Answer 1

The balance sheet is a required financial statement as part of the annual 10-K filing for a public company. There is a deadline to report the 10-K:

Large Accelerated Filer (market float/capitalization above 700 million) - 60 days after the end of the fiscal year

Accelerated Filer (market float/capitalization between 700 million and 75 million) - 75 days after the end of the fiscal year

Non-accelerated Filer (market float/capitalization below 75 million) - 90 days after the end of the fiscal year

The 10-K must be made available to the public and can be normally found on the company's website, typically under the investors relations section, or on the SEC website - can be found using the company search tool.