SEBI, has extended the period for submission of financial results under Regulations 33 & 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘LODR Regulations’) to 30 June 2020 due to the effect of the CoVID-19 pandemic.
Industry Representation
SEBI has received representations from listed entities, Chartered Accountant firms, & industry bodies/associations requesting a further extension of time for the preparation, finalization and submission of financial resultsfor listed entities for the quarter/half-year / financial year ending 31 March 2020 due to various number of factors, such as continued lockdown, subsidiaries and associates situated in containment zones making the audit process challenging and other operational challenges due to the CoVID-19 pandemic.

SEBI has decided to extend the time period for submission of financial results under Regulation 33 & 52 of the LODR Regulation
- Quarterly Results by one month to 31 July’ 2020
- Year Ending Results to 31st July’ 2020
Similarly, the timeline for submission of half-yearly and/or annual financial results for entities that have listed NCDs, NCRPS’s, CP’s, MDS’ for the period ending 31 March 2020 is also extended to 31 July 2020.
Notification vide Circular No. SEBI / HO / CFD / CMD1 / CIR / P/2020/38 of 19 March 2020 and Circular No. SEBI/HO/DDHS/ON/P/2020/41 of 23 March 2020
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