Various Forms to be filed by various companies
I A Quarterly Financial Results Statements (First, Second, Third and Fourth Quarter)
The listed companies are required to furnish un-audited financial results on a quarterly basis. The format of quarterly statements has been prescribed under Clause 41 of the Listing Agreement. This clause requires the listed companies to file this statement within one month from the end of the quarter to the stock exchanges. The formats are different for banking and non banking companies. Format IA is for non banking companies.
The statement provides information about –
The net sales/income, total expenditure, interest, depreciation, profit and loss for the quarter ended and the earnings per share (EPS) for the quarter, and for the corresponding three month in the previous year,
year to date figures for the current period, year to date figures for previous year and previous accounting year,
the segment-wise revenue (net sale/income), the profit/loss from each segment before tax and the capital employed in each segment for the current quarter, the corresponding quarter in the previous year, the year-to-date figures for the current period, the year-to-date figures for the previous year and for the previous accounting year,
aggregate non-promoter holding
The objective of the quarterly statement is to give the stakeholders the information about a company’s profitability and the performance on a quarterly basis and the comparative position in the previous quarters.
I B Quarterly financial result statement for banking companies (First, Second, Third and Fourth Quarter)
Format IB of quarterly statement is applicable to banking companies. While the underlying principles governing the disclosure by banking and are the same, the financial parameters included in the statement for the banking companies are different on account of the very nature of banking business. Like the non banking companies, the banking companies are also required to submit their unaudited quarterly, half-yearly financial results with the stock exchanges. Information about the total income, income from various investments, interest income and other income earned by the banking company total expenditure, operating and net profit figures are available in Form IB. Besides various analytical ratios relevant to banking sector, like capital adequacy ratio, price earning multiple e.t.c for the present quarter, the corresponding quarter of the previous year, the year-to-date figures for the current period, year to date figures for the previous year and for the previous accounting year are also available.
II Shareholding pattern (Promoters holding)
Shareholding pattern of a company is an important information for the stake holders. This information is available in the statement of shareholding pattern. The listed companies are also required to submit their shareholding pattern on a quarterly basis, within 15 days of end of that quarter in this form. The form provides information about the Promoters’ holding, i.e., number of shares held and the percentage of holding by the Indian promoters and the foreign promoters, the persons acting in concert and the Non-Promoters’ Holding, which includes the Institutional Investors, Mutual funds, Banks and FIIs. The break up of shareholding in terms of number of shares and the percentage of holding by Others which includes the Private Corporate bodies, Indian Public, NRI/OCBs and any others are also available from this statement.
III Corporate Governance Reports
The listed companies according to the schedule of applicability prescribed, are required to comply with the corporate governance requirements as prescribed in Clause 49 of the Listing Agreement. Such listed companies are required to provide a separate section on Corporate Governance in their annual reports. The objective of this report is to indicate the level of compliance of the corporate governance provisions in the Listing Agreement.
IV Action taken against the company
As the name suggest, this is a report in which gives information about action taken by any agency against a listed company which is a critical material event which of importance to the investors and the securities market.