Section 52: Financial Results

Q: What does Section 52 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SLODRR) deal with?

Section 52 SLODRR pertains to "Financial Results". It is part of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, a legislation enacted by the Parliament of India. Section 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SLODRR) governs financial Results. As verified on 22 May 2026.

Q: Is Section 52 SLODRR still in force?

Yes, Section 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 is currently in force across the Republic of India.

Q: What is धारा 52 SLODRR?

धारा 52 SLODRR is the Devanagari Hindi reference for Section 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Section 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SLODRR) governs financial Results. As verified on 22 May 2026.

Q: What is Dhara 52 SLODRR?

Dhara 52 SLODRR is the Roman Hindi reference for Section 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. "Dhara" means "Section" in Hindi. Section 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SLODRR) governs financial Results. As verified on 22 May 2026.

Q: How to cite Section 52 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015?

Cite as: "Section 52, SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SLODRR)" in legal briefs. For academic writing, use the BlueBook format: SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, 2015, § 52 (India).

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Table of Contents

SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Chapter VO — bligations of Listed Entity Which has Listed its Non-Convertible Debt Securities or Non-Convertible Redeemable Preference Shares or Both

Section 52

Financial Results

(1)

The listed entity shall prepare and submit un-audited or audited financial results on a half yearly basis in the format as specified by the Board within forty five days from the end of the half year to the recognised stock exchange(s).

[Provided that in case of entities which have listed their equity shares and debt securities, a copy of the financial results submitted to stock exchanges shall be provided to Debenture Trustees on the same day the information is submitted to stock exchanges.] [Inserted by Notification No. SEBI/LAD-NRO/GN/2019/12, dated 7.5.2019 (w.e.f. 2.9.2015).]

(2)

The listed entity shall comply with following requirements with respect to preparation, approval, authentication and publication of annual and half-yearly financial results:

(3)

(4)

The listed entity, while submitting half yearly / annual financial results, shall disclose the following line items along with the financial results:

(5)

[ The listed entity shall, within seven working days from the date of submission of the information required under sub-regulation (4), submit to stock exchange(s), a certificate signed by debenture trustee that it has taken note of the contents.] [Substituted by Notification No. SEBI/LAD-NRO/GN/2019/12, dated 7.5.2019 (w.e.f. 2.9.2015).]

(6)

The listed entity which has listed its non convertible redeemable preference shares shall make the following additional disclosures as notes to financials:

(7)

The listed entity shall submit to the stock exchange on a half yearly basis along with the half yearly financial results, a statement indicating material deviations, if any, in the use of proceeds of issue of non convertible debt securities and non-convertible redeemable preference shares from the objects stated in the offer document.

(8)

The listed entity shall, within two calendar days of the conclusion of the meeting of the board of directors, publish the financial results and statement referred to in sub-regulation (4), in at least one English national daily newspaper circulating in the whole or substantially the whole of India.

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