TaxTMI 
TaxTMI 
Formats for publishing financial results
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....nies, 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 format of financial results) an....
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....Division Corporation Finance Department [email protected] 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) 1. Income from Operations (a) Net Sales/Income from Operations (Net of excise duty) (b) Other Operating Income Total income from Operations (net) 2. Expenses (a) Cost of Materials consumed (b) Purchase o....
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....er balance sheet of previous accounting year 19.i Earnings Per Share (before extraordinary items) (of Rs.___/- each) (not annualised): (a) Basic (b) Diluted 19.ii Earnings Per Share (after extraordinary items) (of Rs.___/- each) (not annualised): (a) Basic (b) Diluted See accompanying note to the Financial Results * Applicable in the case of consolidated results. Note: • Profit / loss from discontinuing operations, if any, included in the above shall be disclosed separately with details thereof. • A company which presents quarterly financial results in accordance with Ind AS 34 Interim 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 II Format for submitting the quarterly financial results by banks (Rs in ________) Particulars ....
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.... Extraordinary items (net of tax expense) (if applicable) 14. Net Profit (+)/ Loss (-) for the period( (12-13) 15. Paid-up equity share capital (Face Value of the Share shall be indicated) 16. Reserves excluding Revaluation 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) &nb....
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.... 8 Interest 9 Exceptional Items 10 Operating Profit after interest and Exceptional Items (7-8-9) 11 Other Income 12 Profit (+)/Loss (-) from Ordinary Activities before tax (10-11) 13 Tax Expense 14 Net Profit (+)/ Loss (-) from Ordinary Activities after tax (12-13) 15 Extraordinary items (net of tax expense) 16 Net Profit (+)/ Loss(-) for the period (14-15) 17 Paid-up equity share capital (Face value of the Share shall be indicated) 18 Reserves excluding Revaluation Reserves (as per balance sheet) of previous accounting year ....
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.... Total Less: i) Interest** ii) Other Un-allocable Expenditure net off (iii) Un-allocable income Total Profit Before Tax 3. Capital Employed (Segment assets - Segment Liabilities) (a) Segment - A (b) Segment - B (c) Segment - C (d) Segment.... (e) Unallocated Total *strike off whichever is not applicable # Profit/loss before tax and after interest in case of segments having operations which are primarily of financial nature. ** Other than the interest pertaining to the segments having operations which are primarily of financial nature. ******** Annexure V Format for the Limited Review Report for companies (other than banks) Review Report to ......................... We have reviewed the accompanying statement of unaudited financial results of ................................... (Name of the Company....
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....btain 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. In the conduct of our Review we have relied on the review reports in respect of non-performing assets received from concurrent auditors of _________ branches, inspection teams of the bank of _______ branches and other firms of auditors of _________ branches specifically appointed for this purpose. These review reports cover ______ percent of the advances portfolio of the bank. Apart from these review reports, in the conduct of our review, we have also relied upon various returns received from the branches of the bank. 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 information required to....
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....dia. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial results are free of material misstatement(s). An audit includes examining, on a test basis, evidence supporting the amounts disclosed as financial results. An audit also includes assessing the accounting principles used and significant estimates made by management. We believe that our audit provides a reasonable basis for our opinion. In our opinion and to the best of our information and according to the explanations given to us these quarterly financial results as well as the year to date results: (i) are presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 in this regard; and (ii) give a true and fair view of the net profit/ loss^2 and other financial information 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 Numb....
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....rovides a reasonable basis for our opinion. We did not audit the financial statements of _______ (number) subsidiaries included in the consolidated quarterly financial results and consolidated year to date results, whose consolidated interim financial statements reflect total assets of Rs. ............ as at ..........(year to date) and ............... as at the quarter ended ...........(date of quarter end); as well as the total revenue of Rs. ............ as at ........... (year to date) and Rs. .................... as at the quarter ended ..............(date of 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 ye....
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....nciples generally accepted in India. We conducted our audit in accordance with the auditing standards generally accepted in India. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial results are free of material misstatement(s). An audit includes examining, on a test basis, evidence supporting the amounts disclosed as financial results. An audit also includes assessing the accounting principles used and significant estimates made by management. We believe that our audit provides a reasonable basis for our opinion. These financial results incorporate the relevant returns of _______(number) branches audited by us, _________ (number) branches including _______ (number) foreign branches audited by the other auditors specially appointed for this purpose and unaudited returns in respect of _________ (number) branches. In conduct of our audit, we have taken note of the reports in respect of non performing assets received from the concurrent auditors of ________ (number) branches, inspection teams of banks of ________ (number) branches specifically appointed for this purpose. These reports cover ______ percent of advan....
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....nder Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder or by the Institute of Chartered Accountants of India^1 and other accounting principles generally accepted in India. We conducted our audit in accordance with the auditing standards generally accepted in India. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial results are free of material misstatement(s). An audit includes examining, on a test basis, evidence supporting the amounts disclosed as financial results. An audit also includes assessing the accounting principles used and significant estimates made by management. We believe that our audit provides a reasonable basis for our opinion. These financial results incorporate the relevant returns of _____(number) branches audited by us, ____ (number) branches including _____ (number) foreign branches audited by the other auditors specially appointed for this purpose and unaudited returns in respect of _______ (number) branches. In conduct of our audit, we have taken note of the reports in respect of non performing assets received from the concurrent auditors of _______ (num....
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....ar end) (dd/mm/yyyy) As at (Previous year end) (dd/mm/yyyy) Particulars  EQUITY AND LIABILITIES 1 Shareholders' funds (a) Share capital (b) Reserves and surplus (c) Money received against share warrants Sub-total - Shareholders' funds 2. Share application money pending allotment 3. Minority interest * 4. Non-current liabilities (a) Long-term borrowings (b) Deferred tax liabilities (net) (c) Other long-term liabilities (d) Long-term provisions Sub-total - Non-current liabilities 5. Current liabilities (a) Short-term borrowings (b) Trade payables (c )Other current liabilities (d) Short-term provisions Sub-total - Current liabilities TOTAL - EQUITY AND LIABILITIES B ASSETS 1. 1. Non-current assets (a) Fixed assets (b) Goodwill on consolidation * (c) Non-current investments (d) Deferred tax assets (net) (e....