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<h1>Circulation of financial statements: electronic delivery for dematerialised shareholders with registered emails; consent or physical dispatch otherwise.</h1> Financial statements for listed companies and specified public companies must be sent electronically to members with dematerialised shareholding and depository-registered email IDs; for non-dematerialised holdings, electronic transmission is permitted only with positive written consent; in all other cases, physical copies must be dispatched by a recognised mode of delivery under the Act.