Is management discussion and analysis report mandatory?

1544 views 3 replies

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
20 June 2026
Assistant Accounts Manager

Fintax Professionals

Gurgaon

CA Inter

View Details
Company
25 June 2026
AUDIT MANAGER

JDAS & ASSOCIATES

New Delhi

CA

View Details
Company
06 July 2026
C.A./CA Inter OR pursuing C.A./GST/Accounts/Audit/IT - Head

Arvindkumar Maniar & Co.

Rajkot

CA

View Details
Company
ARTICLESHIP 24 June 2026
ARTICLE ASSISTANT

BHUPINDER SHAH AND COMPANY

New Delhi

CA Inter

View Details
Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details
Company
06 July 2026
Chartered Accountant (Indirect Taxation)

Gowra Ventures Pvt Ltd

Hyderabad

CA

View Details
Company
ARTICLESHIP 10 July 2026
Article Assistant

N S Gokhale & Co

Thane

CA Inter

View Details