P&L and B/s Format for Public Companies

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Raj Patel

Raj Patel (Querist)
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28 February 2026 Hello Everyone,

Is there a standard format for Financial reports for listed companies?

Aashok Kumar Sharma online

Aashok Kumar Sharma

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01 March 2026 Public listed companies in India must use the standardized format prescribed under Division II of Schedule III of the Companies Act, 2013. This includes producing a Balance Sheet, Statement of Profit and Loss, Cash Flow Statement, and Statement of Changes in Equity, all prepared in compliance with Ind AS and incorporating specific disclosures required by SEBI, such as promoter shareholding and ageing schedules for trade receivables.

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