The second calendar a listed company runs — quarterly results, shareholding pattern, governance reports and the rest.
A listed company files everything an unlisted one does — AOC-4, MGT-7, DPT-3, the tax returns — and then an entirely separate calendar under the SEBI (Listing Obligations and Disclosure Requirements) Regulations on top. The second calendar is the one with the shorter fuses and the larger fines.
Most of it is quarterly, and the clock starts when the quarter ends rather than on a fixed date in the month. That makes it easy to plan and easy to lose track of, because four different windows close within three weeks of each other.
Reg 33 — quarterly results — miss it: ₹5,000 a day under the SEBI standard operating procedure, and the scrip can be moved to the restricted list
Reg 33 — annual results — miss it: ₹5,000 a day under the SEBI standard operating procedure
Reg 31 — shareholding pattern — miss it: ₹2,000 a day under the SEBI standard operating procedure
Reg 27(2) — corporate governance report — miss it: ₹2,000 a day under the SEBI standard operating procedure
Reg 13(3) — investor grievances — miss it: ₹1,000 a day under the SEBI standard operating procedure
Share capital reconciliation audit — miss it: Fines under the SEBI standard operating procedure, and action by the depositories
Reg 24A — secretarial compliance report — miss it: ₹2,000 a day under the SEBI standard operating procedure
Three filings fall within 21 days of each quarter end — the shareholding pattern under Regulation 31, the corporate governance report under Regulation 27(2), and the statement of investor grievances under Regulation 13(3). The reconciliation of share capital audit follows at 30 days.
Financial results under Regulation 33 get a longer window: 45 days from the quarter end, and 60 days for the audited annual results, which is why the annual numbers land at the end of May rather than with the other year-end filings.
SEBI's standard operating procedure sets daily fines by filing — ₹5,000 a day for late financial results, ₹2,000 a day for the shareholding pattern or the governance report, ₹1,000 a day for the grievance statement. They are levied by the exchange rather than applied for, and they accrue from the day after the deadline.
Beyond the money, persistent delay moves the scrip to the restricted trading category and, eventually, to suspension. For a listed company the reputational consequence usually arrives before the financial one.
Regulation 30 disclosures — material events, board decisions, outcomes of meetings — are event-driven and have no recurring date. They are typically due within 24 hours of the event, or 12 hours for some categories, which is a discipline rather than a diary entry. Nothing on this page replaces that.
Within 45 days of the end of each quarter under Regulation 33 — so 14 August, 14 November and 14 February. Audited annual results get 60 days, making them due by 30 May.
SEBI's standard operating procedure sets daily fines by filing — ₹5,000 a day for financial results, ₹2,000 a day for the shareholding pattern and the corporate governance report, ₹1,000 a day for investor grievances. Continued default can move the scrip to restricted trading.
Yes. The LODR calendar sits on top of the Companies Act filings, not instead of them. A listed company files both sets.
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Ask on WhatsAppStandard statutory dates, computed from today. Extensions notified by the CBDT or CBIC, ROC dates that follow your own AGM, and state-administered levies can all differ. General information, not advice on your position — confirm with us before you rely on a date that is close.
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