Quarterly Reports Land on Fixed Deadlines. Here's the IDX Earnings Calendar and What Happens to Companies That Miss It
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For the third quarter of 2025, the deadline to publish results was 31 October. By then, 750 of 902 listed companies had filed. The rest were late, and 75 of them got a written warning from the Indonesia Stock Exchange (IDX).
Those dates are not random. Every listed company has a fixed IDX earnings calendar. This post shows you how it works, so you know when numbers are due and what a missed deadline looks like.
A financial report is a company's scorecard: sales, profit, debts and cash. Listed companies must publish it on a schedule, so every investor can read the same numbers at about the same time.
Knowing the schedule helps you in three plain ways:
The rule comes from the Financial Services Authority (OJK), in regulation POJK 14/2022. Here is what a summary of it says.
| Report | Deadline |
|---|---|
| Annual report | End of the third month after the year ends. For a December year-end, that is 31 March. |
| Half-year report, with no auditor report | End of the first month after the period |
| Half-year report, with an auditor's review | End of the second month after the period |
| Half-year report, with a full audit | End of the third month after the period |
An audit is a full check of the books by an outside accountant. A review is a lighter check.
There is also an early-filing rule. If management signs off on a report before the deadline, the company must publish it within 2 working days of that sign-off.
We read these rules in search summaries of the OJK regulation, not the full text. Check the source before you rely on a date.
Companies also publish reports for the first and third quarters. These are called interim reports because they cover part of a year.
The one deadline we could confirm is the third quarter of 2025. It was 31 October 2025, the end of the month after the quarter closed. That matches the half-year pattern above, where the shortest deadline is the end of the following month.
We could not confirm the first-quarter date from a source, so we do not state it here. Check IDX's own announcements for it.
If the pattern holds, the third-quarter 2026 deadline falls at the end of this month. Treat that as a guess until IDX confirms it.
IDX does not ignore late filers. Its sanctions rule, Regulation I-H, sets a ladder. This is how a search summary of the rule describes it:
| Days late | Sanction |
|---|---|
| Up to 30 days | Written warning I |
| Day 31 to 60 | Written warning II and a fine of Rp50 juta |
| Day 61 to 90 | Written warning III and a fine of Rp150 juta |
| From day 91 | Trading suspension, if the report or the fine is still outstanding |
A suspension means the stock cannot be traded until the problem is fixed. The shares stay held by their owners, but nobody can buy or sell them.
The ladder describes the standard path. Do not read the exact day counts as a promise for every case. IDX can word each notice differently.
Take the third-quarter 2025 round. Bisnis.com reported on 12 November 2025 that 75 companies had received written warning I for missing the 31 October deadline. Out of 902 companies, 750 had filed.
Some then missed the next stages too. A later report said 48 companies were suspended for not filing and not paying the fine, according to Bisnis.com on 30 January 2026.
The pattern repeated with annual reports. A Bisnis.com headline from 30 June 2026 says IDX suspended 71 companies for filing their 2025 reports late.
We read these through search results, so open the linked pages for the full lists and details.
A short routine:
We did not look for a study on how share prices usually react around report dates. We make no claim about it. Our post on cum-date and ex-date for dividends covers another date that moves prices, and UMA alerts explain what IDX flags when a stock moves oddly.
Reporting season is when the market moves most on company news. Open the Market page to see which IDX stocks are moving today, then look at the report for any name that stands out.