[Dated Oct 05, 2021]

Background:

SEBI vide amendment dtd. Sept 07, 2021 mandated entities that have listed non-convertible securities to disclose financial results on a quarterly basis against the erstwhile requirement of half-yearly basis.

In this regard, SEBI on Oct 05, 2021 has prescribed formats for filing of Financial Information, the details are as follows:

• To be submitted on Quarterly basis and on Annual Basis along with Limited Review Report/ Audit Report within 45/ 60 days from the end of relevant quarter/ Financial Year.

Particulars	3 months ended (dd/mm/yyyy)	Preceding 3 months ended (dd/mmyyyy)	Corresponding 3 months ended previous year (dd/mm/yyyy	Year to date figures for current period ended (dd/mm/yyy y)	Year to date for previous year ended (dd/mm/yy yy)	Previous year ended (dd/mm/yyyy)
	Audited/ Unaudited	Audited/ Unaudited	Audited/ Unaudited	Audited/ Unaudited	Audited/ Unaudited	Audited/ Unaudited

• To be submitted on Annual basis along with Audit Report within 60 days from the end of relevant FY.

Particulars	3 months ended (dd/mm/yyyy)	Preceding 3 months ended (dd/mmyyyy)	Corresponding 3 months ended previous year (dd/mm/yyyy	Year to date figures for current period ended (dd/mm/yyy y)	Year to date for previous year ended (dd/mm/yy yy)	Previous year ended (dd/mm/y yyy)
	Audited/ Unaudited	Audited/ Unaudited	Audited/ Unaudited	Audited/ Unaudited	Audited/ Unaudited	Audited/ Unaudited

• To be submitted on Half yearly basis on Standalone or Consolidated basis.

Particulars	As at (Current half  year end/ year end date)  dd/mm/yyyy	As  at  (Previous  year  end date) dd/mm/yyyy
	Audited/ Unaudited	Audited/ Unaudited

• To be submitted on Half yearly basis on Standalone or Consolidated basis.

Particulars	As at (Current half  year end/ year end date)  dd/mm/yyyy	As  at (Previous  year  end date) dd/mm/yyyy
	Audited/  Unaudited	Audited/ Unaudited

• To be published within 2 working days from the date of declaration of results as against the erstwhile requirement of 11 working days.

Particulars	Qtr. ending/ Current year ended	Corresponding Qtr. for  the  previous year ended	Previous year ended
Total Income from Operation
Net Profit  /  (Loss)  for  the  period  (before Tax,  Exceptional  and/or  Extraordinary items#)
Net  Profit  /  (Loss)  for  the  period before tax (after Exceptional and/or Extraordinary items#)
Net  Profit /  (Loss)  for  the  period after tax (after Exceptional and/or  Extraordinary items#)
Total  Comprehensive  Income  for the period  [Comprising  Profit/ (Loss) for the period (after tax) and Other   Comprehensive   Income (after tax)]
Paid up Equity Share Capital
Reserves (excluding Revaluation Reserve)
Securities Premium Account
Net worth
Paid up Debt Capital/ Outstanding Debt
Outstanding Redeemable Preference Shares
Debt Equity Ratio
Earnings Per Share (of Rs. ___/- each)   (for continuing   and discontinued operations) –  1. Basic:  2. Diluted:
Capital Redemption Reserve
Debenture Redemption Reserve
Debt Service Coverage Ratio
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.

• Shall be applicablefrom the quarter/ half year ending September 30, 2021.

For more details, click here

For any discussions, feel free to contact:

Anjali Aggarwal
Partner & Head – Capital Market Services
Corporate Professionals
E: anjali@indiacp.com
M: +91 9971673336