Quarterly Report
What a quarterly report is for Bursa Malaysia listed companies, when it is released, what to check, and a Company A example in RM. Education only.
What is Quarterly Report?
A quarterly report is the unaudited interim financial report a listed company publishes after each quarter under Bursa Malaysia listing rules. It generally comes out within two months of the quarter-end. It carries income statement, balance sheet and cash-flow figures for the quarter, usually with comparisons against the prior year. No single formula applies.
How it is calculated
There is no formula. The report is a set of standard financial statements for a three-month period, plus notes that explain the numbers. Many companies also publish a cumulative year-to-date view. Investors then calculate ratios from the report, such as margins, debt-to-equity or trailing twelve-month totals.
How Malaysian investors use it
Quarterly reports are the most regular source of new information on a Bursa company between annual reports. Read the management commentary for the reasons behind changes, check the notes for one-off items, and compare results with the prior year and with sector peers.
Worked example: Company A
Hypothetical figures for one quarter in RM million:
| Item | This quarter | Same quarter last year |
|---|---|---|
| Revenue | 118 | 104 |
| Net profit | 9 | 8 |
Common mistakes
- Treating one quarter as a trend without comparing it with the prior year or the trailing twelve-month view.
- Skipping the notes to the accounts, where one-off items are usually explained.
- Mixing a cumulative year-to-date figure with a single-quarter figure.
Related terms
- TTM (trailing twelve months) – how quarters combine into a rolling year.
- Income statement – the part of the report that shows profit.
- Balance sheet – the snapshot of assets, liabilities and equity at quarter-end.
Where Finworld shows it
Finworld Training includes a quarterly report class, and Finworld’s financial statements show quarterly data alongside annual and trailing-12-month views.
Frequently asked questions
When is a quarterly report released?
Listed companies generally publish within two months after the quarter ends. Check the announcement date for the exact filing.
Is a quarterly report audited?
No. Quarterly reports are unaudited interim statements, so the annual report remains the audited reference.
Should I read the quarterly or the annual report first?
Start with the latest quarterly report for recent trends, then check the audited annual report for detail.
See how this fits into Finworld Software, or book a demo.
Finworld provides market education and research tools only. This is not investment advice. Market data is end-of-day.
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