Listed entities must submit quarterly and annual financial results per Regulation 52, including additional disclosures for non-convertible securities.

Regulation 52 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 mandates listed entities with non-convertible securities to submit quarterly and annual financial results to recognized stock exchanges. Quarterly results must be submitted within 45 days, and annual results within 60 days from the financial year-end. Financial statements must be approved by the board and signed by authorized directors. Entities must also disclose various financial ratios and provide financial results to debenture trustees. Additional disclosures are required for non-convertible redeemable preference shares, including dividend payment history and covenant breaches.

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