When are companies required to report their financial information?

Companies are required to report their financial information at the fiscal year end or calendar year end because it aligns with the regulatory framework established for financial reporting. This requirement ensures that stakeholders, including investors, creditors, and regulatory bodies, receive a comprehensive and timely overview of the company's financial performance and position on a regular basis.

By reporting at the end of the fiscal year or the calendar year, companies provide a complete set of financial statements that reflect their operations over that entire period. This annual reporting cycle is essential for maintaining transparency and allowing for accurate assessments of the companies' financial health, which can influence investment decisions and compliance with accounting standards.

Additionally, while companies may also be required to issue reports quarterly, the key aspect here is that annual reports are mandatory at the end of these defined periods, allowing for consistent financial analysis across periods. The requirement to report when mandated by the SEC applies primarily to publicly traded companies, but this doesn’t encompass the full scope of reporting obligations that can occur at year-end. Thus, reporting at either the fiscal year or calendar year end is a fundamental practice for financial accountability and meets regulatory and stakeholder expectations.