Annual report
The report every Maltese company must file with the Malta Business Registry each year.
An annual report contains the balance sheet, income statement, cash flow statement, statement of changes in equity and notes, together with a management report. Small companies may file in abridged form.
The Companies Act (Cap. 386) allows a private company ten months after the end of its accounting reference period to lay and approve the accounts, and a public company seven (article 182(2)); the directors then have a further forty-two days to deliver them to the Registrar (article 183(1)). For a private company on a calendar year that is the middle of the following February. Filed accounts are public, but they are documents rather than open data — the Registry charges for a copy per sheet.
Failure to file is one of the clearest signals a public record gives. It does not necessarily mean trouble, but a trading company that has not filed for years is worth a further question before you work with it.
Where this figure comes from
Read from the reports filed with the Malta Business Registry.
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