Q2 FY 2026-27 Results: Regulation 33 Checklist for 14 November 2026
Updated: 3 days ago
Quick answer: Listed companies must file their results for the quarter and half-year ended 30 September 2026 within 45 days, that is by 14 November 2026, under Regulation 33 of the SEBI LODR Regulations. The results go to the exchange as part of Integrated Filing (Financial), with the auditor's limited review report.
Contents
Deadline for Q2 FY 2026-27
Regulation 33(3)(a) requires quarterly and year-to-date standalone results within 45 days of the end of each quarter other than the last. Q2 of FY 2026-27 ended on 30 September 2026, so day 45 is Saturday 14 November 2026.
The regulation counts calendar days and has no rule that moves a deadline falling on a weekend or holiday. With Diwali week in early November, most boards will meet earlier, and planning for filing by Thursday 12 or Friday 13 November is the safer course.
From the quarter ended 31 December 2024, SEBI circular SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated 31 December 2024 bundles the results into Integrated Filing (Financial), due on the same 45-day timeline.
Practice guide for professionals
For working-paper formats and review checklists on this topic, see the Audit Documentation & CARO 2020 Practical Guide (PDF, ₹299).
What must be filed
Standalone results: quarter and year-to-date, in the format prescribed by SEBI (Reg 33(3)(a)).
Consolidated results: also quarterly, where the company has subsidiaries (Reg 33(3)(b)).
Limited review report: by the statutory auditor, who must hold a valid ICAI peer review certificate (Reg 33(1)(d) and 33(3)(c)).
Half-year statements: because Q2 closes the first half, attach the statement of assets and liabilities and the cash flow statement for the half-year (Reg 33(3)(f) and (g)). SEBI's April 2025 LODR FAQs confirm these are mandatory in the integrated filing.
Other parts of the integrated filing: statement of deviation or variation in use of issue proceeds (Reg 32(1)), defaults on loans and debt securities, and the half-yearly related party transaction disclosure (Reg 23(9)).
Worked example: main board company
Gamma Polymers Ltd is listed on the main board and has two subsidiaries. Its board meets on Tuesday 10 November 2026 at 3 PM and closes at 5:10 PM.
Prior intimation (Reg 29): at least two working days before the meeting, excluding the date of intimation and the meeting date. Intimation on Thursday 5 November leaves Friday 6 and Monday 9 November as the two clear working days.
Outcome: results, limited review report and the integrated filing go to the exchange within 30 minutes of the meeting closing, so by 5:40 PM.
Newspaper advertisement (Reg 47): within 48 hours of the meeting, in one English national daily and one regional-language daily. It must carry a QR code and the web link to the full results; printing the full results is optional.
Website (Reg 46): upload the results on the company website.
Worked example: SME-listed company
Delta Foods Ltd is listed on the NSE Emerge SME platform. For SME-listed entities, the regulation reads 'quarter' as 'half-year', so Delta files half-yearly results only.
Its first half of FY 2026-27 also ends on 30 September 2026, so its half-yearly results are due on the same date, 14 November 2026, with the auditor's limited review report.
Board meeting and disclosure sequence
Audit committee reviews the draft results and the limited review report (Reg 18 read with Part C of Schedule II, for main board entities).
CEO and CFO certify that the results do not contain false or misleading statements or omit material facts (Reg 33(2)(a)).
Board approves the results; the auditor signs the limited review report on the same day.
Outcome filed with the exchange within 30 minutes of the meeting closing (Reg 30 and Schedule III).
Trading window, closed from 1 October 2026 under clause 4 of Schedule B to the SEBI PIT Regulations, reopens 48 hours after the results are made public.
Pre-filing checklist
Board meeting date fixed with time for two clear working days of notice.
Limited review engagement letter signed; auditor's peer review certificate valid on the report date.
Consolidation pack received from every subsidiary and associate.
Half-year balance sheet and cash flow prepared in the Schedule III (Ind AS) layout.
Related party data for the half-year ready for the Reg 23(9) disclosure.
Newspaper slots and QR code page booked in advance.
Designated persons reminded that the trading window remains closed until 48 hours after the results.
For the other November deadlines, see the November 2026 compliance calendar and the SEBI LODR quarterly compliance calendar.
Related reading
Sources
Regulations 18, 23(9), 29, 30, 32, 33, 46 and 47 of the SEBI (LODR) Regulations, 2015 as amended up to the LODR (Third Amendment) Regulations, 2024 dated 12 December 2024; SEBI circular SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated 31 December 2024 (Integrated Filing); SEBI FAQs on LODR, April 2025; Schedule B, SEBI (Prohibition of Insider Trading) Regulations, 2015. Verify against the SEBI and exchange websites before relying on this summary.
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