Oct 14, 2021

LODR Update: Revised format of Financial Results for Listed Non-Convertible securities

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[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:

Standalone Financial Results:
  • 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.
  • Particulars3 months ended (dd/mm/yyyy)Preceding 3 months ended (dd/mmyyyy)Corresponding 3 months ended previous year (dd/mm/yyyyYear 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
           
Consolidated Financial Results:
  • To be submitted on Annual basis along with Audit Report within 60 days from the end of relevant FY.
  • Particulars3 months ended (dd/mm/yyyy)Preceding 3 months ended (dd/mmyyyy)Corresponding 3 months ended previous year (dd/mm/yyyyYear 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
           
Statement of Assets & Liabilities:
  • To be submitted on Half yearly basis on Standalone or Consolidated basis.
  • ParticularsAs at (Current half  year end/ year
    end date)  dd/mm/yyyy
    As  at  (Previous  year  end date) dd/mm/yyyy
    Audited/ UnauditedAudited/ Unaudited
Cash Flow Statement:
  • To be submitted on Half yearly basis on Standalone or Consolidated basis.
  • ParticularsAs at (Current half  year end/ year
    end date)  dd/mm/yyyy
    As  at (Previous  year  end date) dd/mm/yyyy
    Audited/  UnauditedAudited/ Unaudited
       
Newspaper Publication of Financial Results:
  • To be published within 2 working days from the date of declaration of results as against the erstwhile requirement of 11 working days.
  • ParticularsQtr. ending/ Current year endedCorresponding Qtr. for  the  previous year endedPrevious 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.

Applicability:
  • 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

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