Is management discussion and analysis report mandatory?

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.