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TMI BlogFinancial ResultsX X X X Extracts X X X X X X X X Extracts X X X X ..... l and 17 [ quarterly ] financial results: 18 [ (a) Un-audited financial results on quarterly basis shall be accompanied by limited review report prepared by the statutory auditors of the listed entity, in the format as specified by the Board: Provided that in case of issuers whose accounts are audited by the Comptroller and Auditor General of India, the report shall be provided by any practising Chartered Accountant. ] (b) 19 [ The quarterly ] results shall be taken on record by the board of directors and signed by the managing director / executive director. (c) The audited results for the year shall be submitted to the recognised stock exchange(s) in the same format as is applicable for 20 [ quarterly ] financial results. 21 [ (d) The annual audited standalone and consolidated financial results for the financial year shall be submitted to the stock exchange(s) within sixty days from the end of the financial year along with the audit report: 38 [ Provided that issuers, which are required to be audited by the Comptroller and Auditor General of India under applicable law, shall submit: (i) un-audited financial results along with the limited review report issued by the Comptroller and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... count receivable ratio; (l) current liability ratio; (m) total debts to total assets; (n) debtors turnover; (o) inventory turnover; (p) operating margin percent; (q) net profit margin percent: Provided that if the information mentioned in sub-regulation (4) above is not applicable to the listed entity, it shall disclose such other ratio/equivalent financial information, as may be required to be maintained under applicable laws, if any. ] 30 [ **** ] (6) The listed entity which has listed its non convertible redeemable preference shares shall make the following additional disclosures as notes to financials: 31 [ **** ] (b) free reserve as on the end of half year; (c) securities premium account balance (if redemption of redeemable preference share is to be done at a premium, such premium may be appropriated from securities premium account): Provided that disclosure on securities premium account balance may be provided only in the year in which non convertible redeemable preference shares are due for redemption; (d) track record of dividend payment on non convertible redeemable preference shares: Provided that in case the dividend has been deferred at any time, then the actual date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted entity shall either make a disclosure in the offer document regarding the window advertisement in the newspapers or obtain prior approval from the debenture trustee. ] ************* NOTES:- 1 Substituted for either Form A for audit report with unmodified opinion, or Form B by SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016 , w.e.f. 01.04.2016. 2 Inserted by SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016 , w.e.f. 01.04.2016. 3 Substituted for the symbol . by SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016 , w.e.f. 01.04.2016. 4 Inserted by SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016 , w.e.f. 01.04.2016. 5 Substituted for Form B by SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016 , w.e.f. 01.04.2016. 6 The words and the Qualified Audit Report Review Committee in the manner specified in Schedule VIII omitted by SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016 , w.e.f. 01.04.2016. 7 Omitted by SEBI (Listing Obligations and Disclosure Requirements) (Amendment) R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... repare and submit un-audited or audited financial results on a half yearly basis in the format as specified by the Board within forty five days from the end of the half year to the recognised stock exchange(s). 17. Substituted vide Notification No. SEBI/LAD-NRO/GN/2021/47 dated 07-09-2021 before it was read as half-yearly 18. Substituted vide Notification No. SEBI/LAD-NRO/GN/2021/47 dated 07-09-2021 before it was read as (a) Un-audited financial results shall be accompanied by limited review report prepared by the statutory auditors of the listed entity or in case of public sector undertakings, by any practising Chartered Accountant, in the format as specified by the Board: Provided that if the listed entity intimates in advance to the stock exchange(s) that it shall submit to the stock exchange(s) its annual audited results within sixty days from the end of the financial year, un-audited financial results for the last half year accompanied by limited review report by the auditors need not be submitted to stock exchange(s). 19. Substituted vide Notification No. SEBI/LAD-NRO/GN/2021/47 dated 07-09-2021 before it was read as Half-yearly 20. Substituted vide Notification No. SEBI/LAD- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 33. Inserted vide Notification No. SEBI/LAD-NRO/GN/2021/47 dated 07-09-2021 34. Substituted vide Notification No. SEBI/LAD-NRO/GN/2021/47 dated 07-09-2021 before it was read as calendar 35. Inserted vide Notification No. SEBI/LAD-NRO/GN/2022/103 dated 14-11-2022 36. Inserted vide Notification No. SEBI/LAD-NRO/GN/2022/103 dated 14-11-2022 37. Omitted vide Notification No. SEBI/LAD-NRO/GN/2022/103 dated 14-11-2022 before it was read as, the information is submitted to stock exchanges 38. Substituted vide Notification No. SEBI/LAD-NRO/GN/2022/103 dated 14-11-2022 before it was read as, Provided that issuers, who are being audited by the Comptroller and Auditor General of India, shall adopt the following two step process for disclosure of the annual audited financial results: (i) The first level audit shall be carried out by the auditor appointed by the Comptroller and Auditor General of India, who shall audit the financials of the listed entity and such financial results shall be submitted to the Stock Exchange(s) within sixty days from the end of the financial year. (ii) After the completion of audit by the Comptroller and Auditor General of India, the financial results shall be s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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