Format for submitting the half yearly financial results by companies other than Banks and NBFCs eligible for alternative format Authored by Dokmart

Format for financial results for listed entities which have listed their debt securities and/or non-cumulative redeemable preference shares

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.

Formats:

Manufacturing, trading and service companies, which have followed functional (secondary) classification of expenditure in the annual profit and loss account published in the most recent annual report or which proposed to follow such classification for the current financial year may furnish the half-yearly financial results in the alternative format given in Annexure III (i.e. alternative format) . However it may be noted that the alternative format can be used only if such format is used consistently from the first half-year of the financial year