Notification No. BSE Notice 20251117-20 dated November 17, 2025
Applicable Act/Rule: SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
The Bombay Stock Exchange (BSE) has issued updated FAQs for submission of financial results under Regulation 33 of the LODR Regulations, along with reiteration of the applicable Master Circular. These FAQs incorporate the latest amendments and provide clarifications on timelines, formats, audit/limited review requirements, and resubmission situations. The National Stock Exchange (NSE) has also released similar FAQs and guidance for listed entities on compliance with Regulation 33
The newly-released FAQs clarify procedural requirements for quarterly and annual financial results, including treatment of last-quarter figures, year-to-date disclosures, and mandatory audit or limited review conditions. They also explain obligations relating to revised or corrected submissions, format alignment, and internal consistency between different types of filings. Both BSE and NSE emphasise that listed entities must adhere to these updated FAQs in conjunction with the Master Circular and comply with all amendments made to the LODR Regulations from time to time.
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