TaxTMI 
TaxTMI 
TaxTMI 
Formats for publishing financial results
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....ion 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) and in the format given in Annexure VIII for banks. f) Half-Yearly Stat....
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....ncial 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 of stock-in-trade (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (d) Employee benefits expense (e)Depreciation and amortisation expense (f)Other expenses(Any item exceeding 10% of the total expenses relating to continuing operations to be shown separately) Total Expenses 3.....
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.... 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. Operating Expenses (i)+(ii) (i) Employees cost (ii) Other operating expenses (All items exceeding 10% of the total expenditure excluding interest expenditure may be shown separately) 6.Total Expenditure ((4+5) excluding provisions and contingencies 7. Operating Profit before Provisions and Contingencies (3-6) 8. Provisions (other than tax) and Contingencies 9. Exceptional Items 10. Profit (+)/ Loss (-) from Ordinary Activities before tax (7-8-9) 11. Tax expense 12. Net Profit(+)/ Loss(-) from Ordinary Activities after tax (10-11) 13. 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 dilute....
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.... 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 19 Earnings Per Share (EPS) a) Basic and diluted EPS before Extraordinary items 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) * strike off whichever is not applicable Note: * Total expenditure incurred on (1) Employee Cost or (2) Any item of expenditure which exceeds 10% of the total expenditure, shall be given as a note. * 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 IV Format for Reporting of Segment wise Revenue, Results and Capital Employed along with the quarterly results (applic....
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....urance 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 information 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. 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 VI Format for the Limited Review Report (for Banks) Review Report to &helli....
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....rship 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 company) for the quarter ended ………………………. (date of the quarter end) and the 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 quarterly financial results as well a....
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....ted 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 opinion on these consoli....
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.... entities included in consolidation); (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/loss2 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 Dire....
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....umber) branches, inspection teams of banks of ________ (number) branches specifically appointed for this purpose. These reports cover ______ percent of advances portfolio of the Bank. 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) 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 (ii) give a true and fair view of the net profit/loss2 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 Consolidate....
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....udited 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 advances portfolio of the Bank. 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 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 b....
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.... (b) Goodwill on consolidation * (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 …….. 3. Type of Audit observation Un Modified / Emphasis of Matter 4. Frequency of observation Whether appeared first time……/ repetitive……./ since how long period ……. 5. To be signed by- * CEO/Managing Director * CFO * Auditor of the company * Audit Committee Chairman FORM B (for audit report with modified opinion) 1. Name of the company XYZ ....