Circulars to Listed Companies


LIST/COMP/27/2018-19                                                                                November 22, 2018


Dear Sir / Madam,


Subject: Format for publishing financial results - Clarification


Pursuant to the certain amendments in Division I, Division II and Division III of Schedule III to the Companies Act, 2013 made by the Ministry of Corporate Affairs, vide notification dated October 11, 2018, Securities and Exchange Board of India (SEBI) has clarified about the applicability of formats for presentation of financial results as under: 


1.     Listed entities are advised to follow existing formats till the quarter ending December 31, 2018. However, entities desiring to submit financial statements as per the new format prescribed by MCA, may have the option to present in the new format in addition to existing formats prescribed under the Companies Act, 2013.


2.     Entities shall follow amended formats, new Schedule III of Companies Act, 2013, for annual financial statement / quarter ending on or after March 31, 2019.


Listed companies are required to take note of the this circular and comply accordingly.



Abhijit Pai                                                                             Shyam Bhagirath     

Deputy General Manager                                                      Associate Manager

Listing Compliance                                                                Listing Compliance