TaxTMI 
TaxTMI 
Format for financial results for listed entities which have listed their debt securities and/or non-cumulative redeemable preference shares
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....across stock exchanges, is essential. 2. Towards this end, Regulations 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (hereinafter referred to as "the Listing Regulations, 2015"), has prescribed various disclosures to be filed under various provisions contained therein, in the formats as may be specified by the Board. 3. Formats: a) The half yearly financial results shall be presented in the format prescribed at Annexure I for companies other than banks and Non-Banking Financial Companies (NBFCs) b) The half yearly financial results shall be presented in the format prescribed at Annexure II for Banks and NBFCs. c) Manufacturing, trading and service companies, which have followed functional ....
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....cular is available on SEBI website at www.sebi.gov.in under the categories "Legal Framework" and "Corp Debt Market" Yours faithfully, Richa Goel Agarwal Deputy General Manager [email protected] Annexure I Format for submitting the half yearly financial results by companies other than banks and NBFCs (Rs. In Lacs) Particulars 6 months ended(dd/mm/yyyy) Corresponding 6 months ended in the previous year (dd/mm/yyyy) Year to Date Figurs for Current Period Ended (dd/mm/yyyy) Previous accounting year ended (dd/mm/yyyy) Audited/ Unaudited* Audited/ Unaudited* Audited/ Unaudited* Audited/ Unaudited* 1. (a) Net Sales/Income from Operations (b) Other Operating Income 2. Expenditure (a). Increase/decrease in stock in....
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....s ended in the previous year (dd/mm/yyyy) Year to Date Figurs for Current Period Ended (dd/mm/yyyy) Previous accounting year ended (dd/mm/yyyy) Audited/ Unaudited* Audited/ Unaudited* Audited/ Unaudited* Audited/ Unaudited* 1. Interest earned (a)+(b)+(c)+(d) (a) Interest/disc. 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. ....
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.... in the previous year (dd/mm/yyyy) Year to Date Figurs for Current Period Ended (dd/mm/yyyy) Year to Date Figurs for previous Period Ended (dd/mm/yyyy) Previous accounting year ended (dd/mm/yyyy) Audited/ Unaudited* Audited/ Unaudited* Audited/ Unaudited* Audited/ Unaudited* Audited/ Unaudited* 1. Net Income from Sales and Services 2. Cost of sales/services (a) Increase/decrease in stock in trade and work in progress (b) Consumption of raw materials (c) Purchase of traded goods (d) Other expenditure 3 Gross Profit (1-2) 4 General Administrative Expenses 5 Selling and Distribution Expenses 6. Depreciation 7 Operating Profit before interest (3) -(4+5+6) 8 Interest 9 Exceptional Items 10 Operating Profit after intere....
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....nt and has been approved by the Board of Directors. Our responsibility is to issue a report on these financial statements based on our review. We conducted our review in accordance with the Standard on Review Engagement (SRE) 2400, Engagements to Review Financial Statements issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain 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. Base....
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....inancial 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 ______ per cent of the advances portfolio of the bank. Apart from these review reports, in the conduct of our review, we....