Quarterly results meaning in simple words: the 45-day rule
Quarterly results: the sales and profit figures a listed company must publish every three months, within 45 days of each quarter's end.
The story
two people, one chai stall
July. The first quarter of the year closed on 30 June.
SameerQuarter's done. Can we relax?
RiyaWe have 45 days. By 14 August, our results for April to June go to the stock exchanges.
SameerEvery three months? The annual report wasn't enough?
RiyaListed companies report every quarter. In FY26 our sales went ₹27 crore, ₹29 crore, ₹31 crore, then ₹33 crore. Profit rose every quarter too, from ₹1.9 crore to ₹2.6 crore.
SameerSo investors watch the trend, not just one big number.
RiyaExactly. The board approves the results, and you and the CFO certify they aren't misleading. The auditors do a limited review, which is lighter than a full audit.
SameerAnd the fourth quarter?
RiyaThat comes with the audited full-year results, within 60 days of 31 March. Ours were approved on 15 May: ₹120 crore of sales, ₹9 crore of profit.
SameerFour report cards a year. Like school, but with a share price.
The grown-up version
same idea, exact words
Quarterly results are the financial results a listed company submits to the stock exchanges under Regulation 33 of SEBI LODR. Standalone results for each quarter and the year to date, plus consolidated results if it has subsidiaries, are due within 45 days of the end of each quarter other than the last. Annual audited results are due within 60 days of the end of the financial year. The Board approves the results after the CEO and CFO certify that they are not misleading. Quarterly results may be audited, or unaudited with a limited review by the statutory auditor.
Which rule asks for itRegulation 33, SEBI (LODR) Regulations, 2015.
Spot it in the wild
a real annual report, a real page
- Results for the quarter to June 2026 are planned for 29 July, inside the 45-day limit.
- The year-end results get more time: the board meets on 12 May, inside the 60-day limit.
Don't mix it up
the usual confusions
Quarterly results ≠ annual report
Results are a few pages of numbers, out within weeks. The annual report is the full document with the Board's report and audited accounts, sent before the AGM.
Quarterly results ≠ limited review
A limited review is a lighter check than an audit: the auditor asks questions and runs analysis, and says whether anything looks wrong, without a full audit opinion.
Quarterly results ≠ earnings call
An earnings call is a voluntary chat with analysts after the results. The results filing itself is the legal requirement.
Three quick sips
no sign-up, nothing saved
Hindi mein
तिमाही नतीजे (क्वार्टरली रिज़ल्ट्स)
तिमाही नतीजे वह बिक्री और मुनाफ़े के आँकड़े हैं जो लिस्टेड कंपनी को हर तीन महीने पर, तिमाही ख़त्म होने के 45 दिन के अंदर, जारी करने होते हैं।