Is management discussion and analysis report mandatory?

Is Management Discussion and Analysis Report mandatory to be given in annual financial statements of a listed company?

Replies (3)

YA AS PER CLAUSE 49 IV F OF LISTING AGREEMENT READ THAT IN DETAIL

                   i.      As part of the directors’ report or as an addition thereto, a Management Discussion and Analysis report should form part of the Annual Report to the shareholders. This Management Discussion & Analysis should include discussion on the following matters within the limits set by the company’s competitive position:

1.        Industry structure and developments.

2.        Opportunities and Threats.

3.        Segment–wise or product-wise performance.

4.        Outlook

5.        Risks and concerns.

6.        Internal control systems and their adequacy.

7.        Discussion on financial performance with respect to operational performance.

8.        Material developments in Human Resources / Industrial Relations front, including number of people employed.

Hi

 

In case of Listed Company, it is additional attachment of Annual Report which should be filed with ROC as per clause 49 of the listing agreement.

 

The clause 49 of the listing agreement give detail which should be included in report as list out by Ms.Nidhi.

 

 

Regards

Ajay Mishra

Yes as per listing agreement if company is listing company.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 18 July 2026
Senior Manager- Finance & Accounts

apricus india

Ahmedabad

CA

View Details
Company
20 July 2026
Senior GST Executive

Chandak Agarwal & Co

Mumbai

Graduate (Any)

View Details
Company
22 July 2026
Senior Chartered Accountant

SKSS

Patna

CA

View Details
Company
ARTICLESHIP 07 July 2026
Articleship

Jawahar and Associates Chartered Accountants

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 16 July 2026
Article Assistant

Sahil Agarwal & Company

Mumbai

CA Inter

View Details
Company
31 July 2026
Senior Accountant - Bunia, Democratic Republic of Congo

AD GLOBAL LTD

Mumbai

B.Com

View Details
Company
29 July 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
14 July 2026
Senior Executive/ Manager

H S SHARMA AND CO

Pune

CA Final

View Details
Follow