SEBI LODR Quarterly Compliance Calendar FY 2026-27: Due Dates
Updated: 3 days ago
Quick answer: Every quarter, a main board listed company files its shareholding pattern within 21 days, Integrated Filing (Governance) and the share capital reconciliation audit within 30 days, and Integrated Filing (Financial), including results, within 45 days. For Q3 FY 2026-27 these fall on 21 January, 30 January and 14 February 2027.
Contents
Quarterly filings at a glance
SEBI's circular of 31 December 2024 grouped several periodic filings into two quarterly integrated filings from the quarter ended 31 December 2024. The shareholding pattern and the depository reconciliation report remain separate.
Practice guide for professionals
For working-paper formats and review checklists on this topic, see the Audit Documentation & CARO 2020 Practical Guide (PDF, ₹299).
Within 21 days: shareholding pattern
Regulation 31(1)(b) requires the shareholding pattern within 21 days of the end of each quarter. Entities on an SME exchange file it half-yearly, within 21 days of the end of the half-year.
Within 30 days: governance filings
Integrated Filing (Governance): the statement on redressal of investor grievances (Reg 13(3)) and the corporate governance compliance report (Reg 27(2)(a)), within 30 days of quarter end.
Reconciliation of share capital audit: under Regulation 76 of the SEBI (Depositories and Participants) Regulations, 2018, a report from a practising CA or CS within 30 days of quarter end.
Within 45 days: financial filings
Integrated Filing (Financial) is due within 45 days of the end of each quarter other than the last, and 60 days after the last quarter. It carries the financial results (Reg 33), the statement of deviation or variation (Reg 32(1)), disclosure of defaults on loans and debt securities, and the half-yearly related party transaction disclosure (Reg 23(9)) for the second and fourth quarters.
Worked example: Q3 FY 2026-27
Zeta Textiles Ltd is listed on the main board. For the quarter ending 31 December 2026:
Trading window: closes on 1 January 2027 and reopens 48 hours after the Q3 results are published.
Shareholding pattern: by Thursday 21 January 2027.
Governance filing and reconciliation audit: by Saturday 30 January 2027. As the LODR does not move deadlines that fall on a holiday, Zeta plans to file by Friday 29 January.
Results and Integrated Filing (Financial): by Sunday 14 February 2027, so the board meeting is fixed for the week of 8 February, with the Reg 29 intimation given two clear working days earlier.
Event-based items to track
Material events and information under Regulation 30 and Schedule III, generally within 24 hours, and within 30 minutes for board meeting outcomes.
Prior intimation of board meetings under Regulation 29.
Record date intimation under Regulation 42.
Related party transaction approvals under Regulation 23.
For entities with listed NCDs, the Chapter V obligations, and the changes in the LODR Third Amendment 2026.
For the Q2 deadline now running, see the Q2 results Regulation 33 checklist.
Related reading
Sources
Regulations 13(3), 23(9), 27(2)(a), 29, 30, 31, 32, 33 and 42 of the SEBI (LODR) Regulations, 2015; SEBI circular SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated 31 December 2024 (Integrated Filing); Regulation 76 of the SEBI (Depositories and Participants) Regulations, 2018; Schedule B, SEBI (Prohibition of Insider Trading) Regulations, 2015. Verify against SEBI and exchange circulars before relying on this calendar.
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