TMI BlogFormats for publishing financial resultsX X X X Extracts X X X X X X X X Extracts X X X X ..... g, trading and service companies, which propose to follow functional (secondary) classification of expenditure in the annual profit and loss account, shall furnish quarterly financial results in the alternative format prescribed at Annexure III. The alternative format shall be used only if such format is used consistently from the first quarter of the financial year. c) If the company has more than one reportable primary segment in terms of Accounting Standard ( AS ) 17/ Indian Accounting Standard ( Ind AS ) 108 mandated under Section 133 of the Companies Act, 2013 read with rules framed thereunder or issued by ICAI, it shall also submit quarterly and annual segment information as part of financial results in the format given in Annexure IV. d) Limited review reports shall be given by auditors in the format prescribed in Annexure V for companies other than banks (including those using the alternative format of financial results) and in the format given in Annexure VI for banks. e) In case of audited financial reports, the audit report shall be given by the auditors in the format given in Annexure VII for companies other than banks (including those using the alternative for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onitoring Division Corporation Finance Department biranchins@sebi.gov.in ANNEXURE I Format for submission of Unaudited/Audited financial results by companies other than banks. Part I (Rs. in_____) Statement of Standalone / Consolidated Unaudited / Audited Results for the Quarter and __ Months Ended dd/mm/yyyy OR for the Year Ended dd/mm/yyyy Particulars 3 months ended (dd/mm/yyyy) Preceding 3 months ended (dd/mm/yyyy) Corresponding 3 months ended in the previous year (dd/mm/yyyy) Year to date figures for current period ended (dd/mm/yyyy) Year to date figures for the previous year ended d/mm/yyyy) Previous year ended (dd/mm/yyyy) (Refer Notes Below) (Unaudited)/ (Audited) (Unaudited)/ (Audited) (Unaudited)/ (Audited) (Unaudited)/ (Audited) (Unaudited)/ (Audited) (Audited) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11.Net Profit / (Loss) from ordinary activities after tax (9 + 10) 12. Extraordinary items (net of tax ` expense ____ Lakhs) 13. Net Profit / (Loss) for the period (11 + 12) 14. Share of Profit / (loss) of associates * 15. Minority Interest* 16. Net Profit / (Loss) after taxes, minority interest and share of profit / (loss) of associates (13 + 14 + 15) * ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) Interest/ discount on advances/ bills (b) Income on investments (c) Interest on balances with Reserve Bank of India and other interbank funds (d) Others 2. Other Income 3. Total Income (1+2) 4. Interest Expended 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Reserves (as per balance sheet of previous accounting year) 17. Analytical Ratios (i) Percentage of shares held by Government of India (ii) Capital Adequacy Ratio (iii) Earnings Per Share (EPS) a) Basic and diluted EPS before Extraordinary items (net of tax expense) for the period, for the year to date and for the previous year (not to be annualized) b) Basic and diluted EPS after Extraordinary items for the period, for the year to date and for the previous year (not to be annualized) (ii) NPA Ratios a) Gross/Net NPA b) % of Gross/Net ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 General Administrative Expenses 5 Selling and Distribution Expenses 6 Depreciation 7 Operating Profit before interest (3) (4+5+6) 8 Interest 9 Exceptional Items 10 Operating Profit after interest and Exceptional Items (7-8-9) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Financial Reporting (applicable under Companies (Indian Accounting Standards) Rules, 2015) for the period covered by its first Ind AS financial statement shall comply with the requirements of paragraph 32 of Ind AS 101 First time Adoption of Indian Accounting Standard. Annexure IV Format for Reporting of Segment wise Revenue, Results and Capital Employed along with the quarterly results (applicable for banks as well as companies other than banks) (Rs. In ____________) Particulars 3 months ended (dd/mm/yyyy) Previous 3 months ended (dd/mm/yyyy) Corresponding 3 months ended in the previous year (dd/mm/yyyy) Year to date figures for current period ended (dd/mm/yyyy) Year to date figures for the previous year ended (dd/mm/yyyy) Previous accounting year ended (dd/mm/yyyy) Audited/ Unaudited* Audited/ Unaudited* Audited/ Unaudited* Audited/ Unaudited* ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncial results of .. (Name of the Company) for the period ended . This statement is the responsibility of the Company s Management and has been approved by the Board of Directors. Our responsibility is to issue a report on these financial statements based on our review. We conducted our review in accordance with the Standard on Review Engagement (SRE) 2400, Engagements to Review Financial Statements issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the informati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement or that it has not been prepared in accordance with the relevant prudential norms issued by the Reserve Bank of India in respect of income recognition, asset classification, provisioning and other related matters. For XYZ Co. Chartered Accountants Signature (Name of the member signing the audit report) (Designation) 1 (Membership Number) Place of signature Date ________________________________________- 1 Partner or proprietor, as the case may be. Annexure VII When an Unmodified Opinion is expressed on the Quarterly financial results (for companies other than banks) Auditor s Report On Quarterly Financial Results and Year to Date Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 To Board of Directors of . (Name of the company) We have audited the quarterly financial results of (Name of the compa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d entity is not a company. 2 Whichever is applicable. 3 Partner or proprietor, as the case may be When an Unmodified Opinion is expressed on the Quarterly Consolidated Financial Results (for companies other than banks) Auditor s Report On Quarterly Consolidated Financial Results and Consolidated Year to Date Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 To Board of Directors of . (Name of the company) We have audited the quarterly consolidated financial results of (Name of the company) for the quarter ended . (date of the quarter end) and the consolidated year to date results for the period . to , attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. These consolidated quarterly financial results as well as the consolidated year to date financial results have been prepared from consolidated interim financial statements, which are the responsibility of the company s management. Our responsibility is to express an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns, 2015 in this regard; and (iii) give a true and fair view of the consolidated net profit/loss 2 and other financial information for the quarter ended (date of the quarter end) as well as the consolidated year to date results for the period from to . For XYZ Co. Chartered Accountants Signature (Name of the member signing the audit report) (Designation) 3 (Membership Number) Place of signature Date _________________ 1 Where, a listed entity is not a company. 2 Whichever is applicable. 3 Partner or proprietor, as the case may be Annexure VIII When an Unmodified Opinion is Expressed on the Quarterly Financial Results (for Banks) Auditor s Report On Quarterly Financial Results and Year to Date Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 To Board of Directors of . (Name of the Bank) We have audited the quarterly financial results of (Name of the bank) for the quarter ended . (date of the quarter end) and the year to date results for the period . to , attached herewith, be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 2015 in this regard; and (ii) give a true and fair view of the net profit/loss 2 for the quarter ended (date of the quarter end) as well as the year to date results for the period from to For XYZ Co. Chartered Accountants Signature (Name of the member signing the audit report) (Designation) 3 (Membership Number) Place of signature Date __________________________ 1 Where, a listed entity is not a company 2 Whichever is applicable 3 Partner or proprietor, as the case may be When an Unmodified Opinion is expressed on the Consolidated Quarterly Financial Results (for Banks) Auditor s Report on Quarterly Consolidated Financial Results and Consolidated Year to Date Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 To Board of Directors of . (Name of the company) We have audited the quarterly consolidated financial results of (Name of the bank) for the quarter ended . (date of the quarter end) and the consolidated year to date results for the period . to , attached herewith, being s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate) and Rs. .. for the quarter ended .(date of quarter end) as well as the total revenue of Rs. as at . (year to date) and Rs. for the quarter ended ..(date of the quarter end). These interim financial statements and other financial information have been audited by other auditors whose report(s) has (have) been furnished to us, and our opinion on the quarterly financial results and the year to date results, to the extent they have been derived from such interim financial statements is based solely on the report of such other auditors. In our opinion and to the best of our information and according to the explanations given to us these consolidated quarterly financial results as well as the consolidated year to date results: (i) Include the quarterly financial results and year to date of the following entities included in the consolidation (list the entities): (ii) have been presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 in this regard; and (iii) give a true and fair view of the consolidated net profit/loss 2 and other financial information for the quarter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) Non-current investments (d) Deferred tax assets (net) (e) Long-term loans and advances (f) Other non-current assets Sub-total - Non-current assets 2 Current assets (a) Current investments (b) Inventories (c) Trade receivables (d) Cash and cash equivalents (e) Short-term loans and advances (f) Other current assets Sub-total - Current assets Total -Assets *Applicable in the case of consolidated statement of assets and Liabilities ANNEXURE X Form A (for audit report with unmodified opinion) or Form B (for audit report with modified opinion) along-with Financial Results FORM A (for audit report with unmodified opinion) 1. Name of the company XYZ Ltd. 2. Annual financial statements for the year ended 31st March .. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od after tax (after Extraordinary items) Equity Share Capital Reserves (excluding Revaluation Reserve as shown in the Balance Sheet of previous year) Earnings Per Share (before extraordinary items) (of ` ___/- each) Basic : Diluted: Earnings Per Share (after extraordinary items) (of ` ___/- each) Basic : Diluted : Note: The above is an extract of the detailed format of Quarterly/Annual Financial Results filed with the Stock Exchanges under Regulation 33 of the SEBI (Listing and Other Disclosure Requirements) Regulations, 2015. The full format of the Quarterly/Annual Financial Results are available on the Stock Exchange websites. (URL of the filings) - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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