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Form guide · Source checked 21 October 2026
Financial results: current integrated filing and worked accounts
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Reconcile the selected non-bank financial-result columns, half-year balance sheet/cash flows and the other Integrated Filing (Financial) tables.
Source checked 21 October 2026; the cited current instrument and its commencement govern this selected example.
Download and read the completed example
Fictional single-segment non-bank listed manufacturer; unaudited quarter/half-year ended 30 September 2026. All₹lakh unless stated. No auditor report, listing or actual result is issued.
Fictional, unsigned completed illustration. It demonstrates this form’s fields; it is not a filed return, medical opinion, official order or proof of an actual transaction.
When and how this form is used
Current Integrated Filing (Financial) combines results, issue-proceeds deviation, debt-default disclosures and half-year RP Ts. Its ordinary deadline is 45 days after a non-final quarter and 60 days after the final quarter/year. For 30 September 2026, the 45 th day is 14 November 2026; the model approval/filing 20 October is 25 days earlier.
Annexure 25 A uses the Companies Act Schedule III balance-sheet/P&L format excluding its detailed notes/sub classification, with separate bank/insurance formats. The compact example shows actual column reconciliations; it does not replace required full presentation or genuine limited-review/audit evidence.
The half-year is the sum of the first two quarters, not twice the September quarter: revenue 500+450=950, PBT 90+75=165 and PAT 67.5+56.25=123.75. Current-quarter EPS 67.5 lakh/10 lakh shares=₹6.75; it is not annualised.
The tax-expense row is an explicit accounting assumption. It does not assert that 25% is the company’s statutory all-in tax rate. Retain the actual current/deferred-tax computation and all statutory adjustments in real results.
A balanced P&L is insufficient if assets/liabilities, cash flows, segment information, proceeds utilisation, defaults or related parties are missing. The model distinguishes each; it supplies no fabricated audit/limited-review report.
The model fills each operating expense row and both balance-sheet sides. Cash flow is reconciled to opening/closing cash; it is not equated to net profit. PPE, FVOCI investment disposal, retained equity/dividends and tax payable also bridge the balances, preventing superficially balanced but inconsistent examples.
The completed fields
P&L: quarter / preceding quarter / prior-year comparable / half-year
| Prescribed field / section | Completed fictional entry |
|---|---|
| Period columns | Q 30 Sep 2026 /Q 30 Jun 2026 /Q 30 Sep 2025 /HY 30 Sep 2026 /HY 30 Sep 2025 / FY 31 Mar 2026; first five unaudited, prior FY assumed audited in source records; no audit opinion reproduced. |
| Revenue / other income / total | 500/450/430/950/800/1800 revenue; 10/5/5/15/10/20 other income; 510/455/435/965/810/1820 total. |
| Total expenses / PBT | 420/380/365/800/700/1510 expenses; 90/75/70/165/110/310 profit before tax; no associate share, exceptional, extraordinary or discontinued item. |
| Every operating expense row, same six periods | Materials 200/180/170/380/330/700; purchases 20/20/18/40/35/70; inventory change−5/0/2/−5/5/10; employee 80/70/65/150/120/250; finance 10/8/8/18/15/35; depreciation 15/12/12/27/25/55; other 100/90/90/190/170/390. Sums 420/380/365/800/700/1510. |
| Tax expense / net profit / OCI / total comprehensive | 22.5/18.75/17.5/41.25/27.5/77.5 tax expense as assumed accounting inputs, not a statutory flat-rate computation. PAT 67.5/56.25/52.5/123.75/82.5/232.5. OCI 3.5/2/1.5/5.5/2.5/7.5. Total 71/58.25/54/129.25/85/240. |
| Capital / EPS / segment note | Paid-up equity₹100 lakh, face₹10; weighted-average 10 lakh shares, no dilution. Basic/diluted EPS ₹6.75/5.625/5.25/12.375/8.25/23.25; interim EPS not annualised. One operating segment, manufacturing; no invented multi-segment allocation. |
Half-year balance sheet and cash flows
| Prescribed field / section | Completed fictional entry |
|---|---|
| Non-current and current assets:30 Sep 2026 /31 Mar 2026 | PPE 900/850; investments 100/100; other non-current 50/50; total non-current 1050/1000. Inventory 400/350; receivables 500/450; cash 100/80; other current 150/120; total current 1150/1000. Total assets 2200/2000. Other specified asset classes nil. |
| Equity and non-current liabilities: same dates | Equity capital 100/100; other equity 750/650; total equity 850/750. Non-current borrowings 400/400; other non-current liabilities 100/100; deferred tax 20/20; non-current provisions 30/30; total 550/550. No lease liability in this chosen scenario. |
| Every current liability / total: same dates | Current borrowings 100/100; trade payables 500/450; provisions 20/20; current tax 60/50; other current liabilities 120/80; total 800/700. All liabilities 1350/1250; liabilities plus equity 2200/2000. No current securities premium or issue proceeds assumed. |
| Operating cash flow: current HY /prior HY | PBT 165/110; depreciation 27/25; finance expense 18/15; subtotal 210/150. Net working-capital changes−40/−40→170/110; taxes paid 31.25/27→net operating 138.75/83. Current working-capital bridge: inventory−50, receivables−50, other current assets−30, payables+50, other current liabilities+40=−40. |
| Investing / financing / cash bridge: same periods | Capex−77/−50 and investment-sale proceeds 5.5/10→net investing−71.5/−40. Interest−18/−15 and dividends−29.25/−8→net financing−47.25/−23. Net cash 20/20; opening 80/60→closing 100/80. No non-cash lease transaction. |
| PPE / investment / equity bridges | Current HY: PPE 850+capex 77−depreciation 27=900. FVOCI investments 100+OCI gain 5.5−sale at carrying value 5.5=100; no sale gain in P&L. Other equity 650+ PAT 123.75+OCI 5.5−dividend 29.25=750. Current tax payable 50+current tax expense 41.25−paid 31.25=60; deferred-tax balance unchanged. |
| Review / approval / notes | Model board approval 20 October 2026; actual limited review required where applicable. No reviewer/auditor signature, assurance report, UDIN or modified/unmodified opinion issued. Actual notes, classifications, EPS rounding and all required presentation remain part of a genuine filing. |
Other Integrated Financial tables
| Prescribed field / section | Completed fictional entry |
|---|---|
| B issue-proceeds deviation | No funds raised/outstanding utilisation in this selected model: table B N/A; not a permission to omit a real ongoing proceeds balance. |
| C debt / default, ₹crore | Bank/financial-institution loans outstanding 5, default 0; unlisted NCD /NCRPS outstanding 0/default 0; total financial indebtedness 5. The chosen₹500 lakh debt is part of liabilities, not added again. |
| D RPT / E audit qualifications | Half-year table D has a separate linked completed example; not annual-nil by default. Table E impact of audit qualification is annual-only and not triggered merely by this unaudited Q 2 example. |
| Signature / submission | Fictional CFO ,20 October 2026, NOT SIGNED OR SUBMITTED; no exchange acknowledgement or audit report created. |
Supporting records and reconciliation
Retain the actual records identified in each field block, approvals/authority, reporting-period reconciliation and genuine submission or delivery evidence. The fictional entries do not establish those underlying facts.
Worked calculation: Current quarter 510−420=90; 90−22.5=67.5; 67.5+3.5=71. HY 950+15−800=165; 165−41.25=123.75. Asset/liability totals 2200=1350+850 and 2000=1250+750. Cash 80+138.75−71.5−47.25=100. PPE 850+77−27=900; investments 100+5.5−5.5=100; other equity 650+123.75+5.5−29.25=750; tax 50+41.25−31.25=60. EPS 67.5/10=₹6.75.30 Sep+45 days=14 Nov 2026.
Official source and version
Download the official requirement and format pages. The named annexure/regulation governs; adjacent material may share a page. This completed PDF is an educational field transcription, not an exchange XBRL import file or executed certificate.
Use the identified reporting period and entity/transaction branch. A genuine filing must use the competent current exchange/ SEBI /depository channel. Website catalogue numbers are not legal form numbers.
Practical questions
Can I submit the sample as my own completed form?
No. Replace the fictional facts with accurate records, use the competent filing or record-keeping route described above and complete genuine signatures or certifications where required.
What makes the example specific to this form?
Reconcile the selected non-bank financial-result columns, half-year balance sheet/cash flows and the other Integrated Filing (Financial) tables. The URL’s form-005 is this website’s catalogue identifier, not an official SEBI statutory form number.