No. The Annual Firearms Manufacturers and Export Report (AFMER) form is used to report the number of firearms that are produced AND have entered commerce or have been exported, within the reporting calendar year.
Example:
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If you produced 100 firearms but only 30 were entered into commerce during the reporting calendar year, then you would only report 30. The other 70 firearms are still in your possession (and on your books) and would not be reported until the calendar year that they enter commerce or are exported.