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TMI BlogRevised Formats for filing Financial informationX X X X Extracts X X X X X X X X Extracts X X X X ..... well as requiring certain changes in the line items in the financial results. Accordingly, this circular provides the revised formats for reporting of financial information and limited review report. Formats for filing financial information: A. Formats for Standalone financial results on a quarterly basis and Standalone and consolidated financial results on an annual basis (to be submitted to Stock Exchanges and placed on listed entity s website - regulations 52(1) and (2) of the Listing Regulations ): a) Content: Financial results shall contain the items mentioned in the Statement of Profit and Loss (excluding notes and detailed sub-classification) as prescribed in Schedule III of the Companies Act, 2013 and the exten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulations. B. Format for Statement of assets and liabilities on half yearly basis (to be submitted to Stock Exchanges and placed on listed entity s website - regulation 52(2)(f) of the Listing Regulations ): a) Content: Statement of assets and liabilities shall contain the items mentioned in the format of Balance sheet (excluding notes and detailed sub-classification) as prescribed in Schedule III of the Companies Act, 2013 . b) Format: The statement of assets and liabilities shall be in the following format: Particulars As at (Current half year end/ year end date) dd/mm/yyyy As at (Previous year end date) dd/mm/yyyy Audited/ Unaudited* ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the half year ended September 2020, the column on corresponding figures will not be applicable. 2. Banking Companies and Insurance Companies shall disclose financial information as per the formats prescribed under the respective Acts/ Regulations as specified by their Regulators. 3. Format for financial results in newspapers : The format of financial results to be published in newspapers, in terms of Regulation 52 (8) of the Listing Regulations, is prescribed in Annex - I . 4. Reasons for delay in disclosure of financial results (to be submitted to Stock Exchanges and placed on listed entity s website: a. In case of non-submission/ delayed submission of financial results within the timelines prescribed under regulatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Corresponding Qtr. for the previous year ended Previous year ended 1. Total Income from Operations 2. Net Profit / (Loss) for the period (before Tax, Exceptional and/or Extraordinary items # ) 3. Net Profit / (Loss) for the period before tax (after Exceptional and/or Extraordinary items # ) 4. Net Profit / (Loss) for the period after tax (after Exceptional and/or Extraordinary items # ) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Debenture Redemption Reserve 16. Debt Service Coverage Ratio 17. Interest Service Coverage Ratio # - Exceptional and/or Extraordinary items adjusted in the Statement of Profit and Loss in accordance with Ind AS Rules / AS Rules, whichever is applicable. Notes: The above is an extract of the detailed format of quarterly/ annual financial results filed with the Stock Exchanges under Regulation 52 of the LODR Regulations. The full format of the quarterly/annual financial results are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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