SEBI LODR Compliance Calendar: What Listed Companies Must File Each Quarter
Listed company compliance isn't one annual exercise — it's a recurring quarterly cycle with its own deadlines for each filing, and missing even one of them (not just the headline financial results) can trigger a fine payable per day of delay.
The core quarterly filings
| Filing | Deadline |
|---|---|
| Quarterly financial results | Within 45 days of quarter end (Q1–Q3) |
| Annual financial results (Q4/full year) | Within 60 days of financial year end |
| Shareholding pattern | Within 21 days of quarter end |
| Corporate governance compliance report | Within 21 days of quarter end |
| Reconciliation of Share Capital Audit Report | Within 30 days of quarter end |
| Related party transactions disclosure | Within 30 days of half-year (i.e., broadly twice a year, not every quarter) |
Why these deadlines are treated seriously
What "financial results" actually requires beyond the numbers
The quarterly financial results filing isn't just uploading a P&L and balance sheet — it requires board/audit committee approval before submission, must be either audited or subjected to a limited review by the statutory auditor (limited review for quarters, full audit for the annual results), and must be accompanied by a declaration on the nature of the auditor's report (unmodified opinion or otherwise) submitted separately in a prescribed format.
Event-based disclosures run in parallel — continuously, not quarterly
Separate from this quarterly calendar, Regulation 30 of LODR requires continuous, event-based disclosure of material events and information (acquisitions, resignations of key managerial personnel, litigation, credit rating changes, and a defined list of other triggers) — these must be disclosed to stock exchanges within a specified time of the event occurring (typically within 24 hours, with a shorter window for particularly time-sensitive events), independent of the quarterly filing cycle.
Building an internal compliance calendar
Given how many distinct filings run on overlapping but not identical clocks (21 days for shareholding pattern, 30 days for RPT and reconciliation of capital, 45/60 days for results), companies typically maintain an internal compliance tracker mapped to the company secretary's responsibilities, cross-checked against the audit committee and board meeting calendar, since several of these filings require prior board or committee approval before the regulatory deadline — meaning the internal approval process itself needs its own buffer ahead of the regulatory cutoff.