Revised Formats for filing Financial information

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....well as requiring certain changes in the line items in the financial results. Accordingly, this circular provides the revised formats for reporting of financial information and limited review report. Formats for filing financial information: A. Formats for Standalone financial results on a quarterly basis and Standalone and consolidated financial results on an annual basis (to be submitted to Stock Exchanges and placed on listed entity's website - regulations 52(1) and (2) of the Listing Regulations): a) Content: Financial results shall contain the items mentioned in the Statement of Profit and Loss (excluding notes and detailed sub-classification) as prescribed in Schedule III of the Companies Act, 2013 and the extent and nature o....

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....mentioned in the format of Balance sheet (excluding notes and detailed sub-classification) as prescribed in Schedule III of the Companies Act, 2013. b) Format: The statement of assets and liabilities shall be in the following format: Particulars As at (Current half year end/ year end date) dd/mm/yyyy As at (Previous year end date) dd/mm/yyyy Audited/ Unaudited* Audited/ Unaudited*       *Specify whether figures are audited or unaudited In case the listed entity does not have corresponding statement of assets and liabilities for the half year ended September 2020, the column on corresponding figures will not be applicable. C.  Format for Statement of cash flows on half yearly basi....

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....Exchanges and placed on listed entity's website: a. In case of non-submission/ delayed submission of financial results within the timelines prescribed under regulation 52 of the Listing Regulations, the listed entity shall disclose detailed reasons for such non-submission/ delay to the stock exchanges within one working day of the due date of submission of the financial results. b. In case the decision to delay the results was taken by the listed entity prior to the due date, the listed entity shall disclose detailed reasons for such delay to the stock exchanges within one working day of such decision. 5. Stock Exchanges are advised to bring the provisions of this circular to notice of the listed entities and disseminate it o....

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....nbsp;(after tax)]       6. Paid up Equity Share Capital       7. Reserves (excluding Revaluation Reserve)       8. Securities Premium Account       9. Net worth       10. Paid up Debt Capital/ Outstanding Debt       11. Outstanding  Redeemable Preference Shares       12. Debt Equity Ratio       13. Earnings Per Share (of Rs. /- each) (for continuing and discontinued operations) - • Basic: • Diluted:       14. Capital Redemption Reserve ....