FORMAT FOR QUARTERLY INTEGRATED FILING (FINANCIAL)
A. FINANCIAL RESULTS
Formats for unaudited / audited quarterly financial results i.e., Statement of Profit and Loss and the unaudited / audited half-yearly balance sheet
to be submitted by listed entities shall be as per the formats for balance sheet and statement of profit and loss (excluding notes and detailed sub-
classification) as prescribed in Schedule III to the Companies Act, 2013, as amended from time to time. Listed banking and insurance companies
shall follow the formats as prescribed under the respective Acts / Regulations and / or as specified by the sectoral regulators. While publishing
the quarterly financial results, listed entities shall also publish the figures relating to the periods as mentioned in para 5 of section III-A of SEBI
Master Circular dated November 11, 2024.
B. STATEMENT ON DEVIATION OR VARIATION FOR PROCEEDS OF PUBLIC ISSUE, RIGHTS ISSUE, PREFERENTIAL ISSUE,
QUALIFIED INSTITUTIONS PLACEMENT ETC.
Statement on deviation / variation in utilisation of funds raised
Name of listed entity
Mode of Fund Raising Public Issues / Rights
Issues / Preferential
Issues / QIP / Others
Date of Raising Funds
Amount Raised
Report filed for Quarter ended
Monitoring Agency applicable / not
applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds Yes / No
raised
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If yes, whether the same is pursuant to change
in terms of a contract or objects, which was
approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Objects for which funds have been raised and
where there has been a deviation, in the
following table
Original Object Modified Object, if any Original Modified Funds Amount of Remarks if
Allocation allocation, Utilised Deviation/Variation any
if any for the quarter
according to
applicable object
Deviation or variation could mean:
(a) Deviation in the objects or purposes for which the funds have been raised or
(b) Deviation in the amount of funds actually utilized as against what was originally disclosed or
(c) Change in terms of a contract referred to in the fund raising document i.e. prospectus, letter of offer, etc.
Name of Signatory
Designation
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C. FORMAT FOR DISCLOSING OUTSTANDING DEFAULT ON LOANS AND DEBT SECURITIES
S. No. Particulars in INR crore
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date
B Of the total amount outstanding, amount of default as on date
3. Total financial indebtedness of the listed entity including short-term
and long-term debt
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D. FORMAT FOR DISCLOSURE OF RELATED PARTY TRANSACTIONS (applicable only for half-yearly filings i.e., 2nd and
4th quarter)
Additional disclosure of related party transactions - applicable only in case the
related party transaction relates to loans, inter-corporate deposits, advances
or investments made or given by the listed entity/subsidiary. These details
need to be disclosed only once, during the reporting period when such
transaction was undertaken.
Value of
the related
Value of
party Value of
Details of the Type of the related
transaction transaction In case monies
party (listed related party In case any financial
as during the are due to
entity party transaction indebtedness is incurred
approved reporting either party as Details of the loans, inter-corporate deposits,
/subsidiary) Details of the counterparty transaction ratified by to make or give loans,
by the period a result of the advances or investments
entering into (see Note the audit inter-corporate deposits,
audit (see Note transaction
the 5) committee advances or investments
committee 6c) (see Note 1)
transaction (see Note
(see Note
6b)
6a)
S.
No Purpose
for
which
Nature the
Relationship
Nature of Cost (loan/ funds
of the
indebtedness advance/ will be
counterparty Opening Closing Interest Secured/
Name PAN Name PAN (loan/ issuance (see Tenure inter- Tenure utilised
with the listed balance balance Rate (%) unsecured
of debt/ any Note corporate by the
entity or its
other etc.) 7) deposit/ ultimate
subsidiary
investment recipient
of funds
(end-
usage)
Tota
l (of
Note
6b)
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Notes:
1. The details in this format are required to be provided for all transactions undertaken during the reporting period. However, opening and closing
balances, including commitments, to be disclosed for existing related party transactions even if there is no new related party transaction during the
reporting period.
2. Where a transaction is undertaken between members of the consolidated entity (between the listed entity and its subsidiary or between subsidiaries),
it may be reported once.
3. Listed banks shall not be required to provide the disclosures with respect to related party transactions involving loans, inter-corporate deposits,
advances or investments made or given by the listed banks.
4. For companies with financial year ending March 31, this information has to be provided for six months ended September 30 and six months ended
March 31. Companies with financial years ending in other months, the six months period shall apply accordingly.
5. Each type of related party transaction (for e.g. sale of goods/services, purchase of goods/services or whether it involves a loan, inter-corporate deposit,
advance or investment) with a single party shall be disclosed separately and there should be no clubbing or netting of transactions of same type.
However, transactions with the same counterparty of the same type may be aggregated for the reporting period. For instance, sale transactions with
the same party may be aggregated for the reporting period and purchase transactions may also be disclosed in a similar manner. There should be no
netting off for sale and purchase transactions. Similarly, loans advanced to and received from the same counterparty should be disclosed separately,
without any netting off.
6. In case of a multi-year related party transaction:
a. The aggregate value of such related party transaction as approved by the audit committee shall be disclosed in the column “Value of the
related party transaction as approved by the audit committee”.
b. The value of the related party transaction ratified by the audit committee shall be disclosed in the column “Value of the related party
transaction ratified by the audit committee”.
c. The value of the related party transaction undertaken in the reporting period shall be reported in the column “Value of related party
transaction during the reporting period”.
7. "Cost" refers to the cost of borrowed funds for the listed entity.
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8. PAN will not be displayed on the website of the Stock Exchange(s).
9. Transactions such as acceptance of fixed deposits by banks/NBFCs, undertaken with related parties, at the terms uniformly applicable /offered to all
shareholders/ public shall also be reported.
E. STATEMENT ON IMPACT OF AUDIT QUALIFICATIONS (FOR AUDIT REPORT WITH MODIFIED OPINION) SUBMITTED ALONG-
WITH ANNUAL AUDITED FINANCIAL RESULTS (Standalone and Consolidated separately) (applicable only for Annual Filing
i.e., 4th quarter)
Statement on Impact of Audit Qualifications for the Financial Year ended March 31, ........
(See regulation 33 of the SEBI (LODR) Regulations, 2015)
Audited Figures Adjusted Figures
I. (as reported before (audited figures after
Sl. adjusting for qualifications) adjusting for
Particulars qualifications)
No.
1. Turnover / Total income - -
2. Total Expenditure - -
3. Net Profit/(Loss) - -
4. Earnings Per Share - -
5. Total Assets - -
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6. Total Liabilities - -
7. Net Worth - -
8. Any other financial item(s) (as felt appropriate by the - -
management)
II. Audit Qualification (each audit qualification separately):
a. Details of Audit Qualification:
b. Type of Audit Qualification: Qualified Opinion / Disclaimer of Opinion / Adverse Opinion
c. Frequency of qualification: Whether appeared first time / repetitive / since how long continuing
d. For Audit Qualification(s) where the impact is quantified by the auditor, Management's Views:
e. For Audit Qualification(s) where the impact is not quantified by the auditor:
(i) Management's estimation on the impact of audit qualification:
(ii) If management is unable to estimate the impact, reasons for the same:
(iii) Auditors' Comments on (i) or (ii) above:
III. Signatories:
• CEO/Managing Director
• CFO
• Audit Committee Chairman
• Statutory Auditor
Place:
Date:
*****
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