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Find a company’s filing through NSE Corporate Filings → Financial Results or, for BSE, through the route listed by SEBI as Corporates → Corporate Filings → Financial Results. Search by issuer name or symbol, select the relevant half-year end, and read the filing’s period, scope, audit status and accounting-basis labels before comparing figures. For NSE filings covering quarters ending March 2025 and later, check Integrated Filing – Financials if the older results page does not show the submission.
Where to find a company’s half-yearly result
NSE: Corporate Filings → Financial Results
On the National Stock Exchange website, open the corporate-filings area and choose Financial Results. Enter the listed company’s name or trading symbol, then filter the results by the period shown on the filing. The results page exposes several labels that are essential for identifying the right document:
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- whether the result is audited or unaudited;
- whether the figures are cumulative or non-cumulative;
- whether the statements are consolidated or non-consolidated (standalone);
- the accounting standard or framework identified by the issuer;
- the reporting period and period-end date; and
- the broadcast date and time.
Do not select a document solely because its title contains “half-yearly.” Confirm the actual start and end dates printed in the filing. A six-month period ending 30 September is not interchangeable with one ending 31 March, and two companies may use different financial-year conventions or have changed their reporting period after a corporate event.
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NSE’s Integrated Filing – Financials page
NSE states that results submitted for quarters ending in March 2025 and later are available under Integrated Filing – Financials. This is a portal change, not a change to the historical numbers in a filing. If a post-March-2025 submission is missing from the older Financial Results listing, search the integrated page instead.
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The integrated page identifies the quarter end, whether the submission is original or revised, audit status, consolidated or standalone status, document information, XBRL availability, broadcast date and time, and revision details. Those fields let you determine whether you are looking at the current version or an earlier submission that the issuer later replaced.
BSE: use the Financial Results route listed by SEBI
SEBI’s investor navigation page lists the Bombay Stock Exchange path as Corporates → Corporate Filings → Financial Results. Open that section, search for the issuer and select the half-year end relevant to your comparison. The published navigation confirms the route, but it does not establish that BSE currently provides every NSE feature, such as the same filters, CSV download or XBRL-to-Excel conversion. Treat BSE’s interface labels as authoritative for the page you are viewing and inspect the filing itself for details not displayed in the search list.
What a half-yearly filing should contain
Under Regulation 33(3)(f) of the SEBI Listing Obligations and Disclosure Requirements framework, SEBI’s 2025 FAQ states that the half-yearly disclosure includes “a statement of assets and liabilities as at the end of the half-year and cash flows for the half-year.” In practical terms, a useful filing review normally involves more than the headline profit number.
- Statement of profit and loss: revenue or income, expenses, profit or loss and related per-share information where presented.
- Statement of assets and liabilities: balances at the half-year-end date, including borrowings, equity, receivables, inventories and other material categories reported by the issuer.
- Cash-flow statement: cash generated from or used in operating, investing and financing activities for the six-month period.
- Notes and accounting information: explanations of unusual items, segment information, exceptional items, accounting policies and changes that affect comparability.
- Certification and status information: whether the result is audited or unaudited and any accompanying limited-review or audit report.
The exact line items depend on the issuer and the applicable accounting framework. Use the statements and notes in the document rather than attempting to reconstruct a half-year from unrelated exchange announcements.
How to compare two half-yearly results without mixing unlike filings
Comparison is reliable only after the two filings have been aligned. The following axes are visible in NSE’s filing metadata and should also be checked in the documents retrieved from BSE.
| Comparison axis | What to match | Why it matters |
|---|---|---|
| Reporting period | Start date, end date and period-end date printed in each filing | A “six-month” result can cover different months. Growth is meaningful only when the periods represent comparable operations. |
| Reporting scope | Standalone with standalone, or consolidated with consolidated | Consolidated statements include subsidiaries and other group entities; standalone statements do not. Combining the two can materially distort revenue, debt and profit comparisons. |
| Audit status | Audited with audited, or unaudited with unaudited, while recording any review or audit report | An audit or review may identify adjustments or qualifications that are absent from an unaudited submission. |
| Accounting framework | The same accounting standard or framework, such as the one identified in the filing | Recognition and measurement rules can change reported revenue, provisions, leases, investments and taxes. |
| Submission version | Original versus revised filing, and the revision date or explanation | A revised document may replace figures in the original. Comparing an old version with a current version creates an artificial change. |
| Measurement basis | Like-for-like line items and units (thousands, lakhs, crores or millions) | Different units or reclassified rows can make an unchanged balance appear to rise or fall. |
Start with the dates
Write down each filing’s period start and end before copying any amount. If one company reports April–September and another reports January–June, label them separately even though both cover six months. For year-on-year analysis, compare the same months in the prior financial year. For sequential analysis, compare adjacent half-years only when the issuer’s fiscal calendar makes those periods genuinely comparable.
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Keep standalone and consolidated results separate
Standalone results describe the listed legal entity. Consolidated results combine the entity with subsidiaries and other entities included under the accounting rules. Neither basis is automatically “correct”; the choice depends on the question. A parent-company dividend or debt question may require standalone statements, while group operating performance usually calls for consolidated statements. Keep a separate worksheet or column for each basis rather than switching between them to obtain a preferred result.
Record audit and accounting status
Copy the audited or unaudited label and the named accounting framework into your comparison notes. If the two filings use different frameworks or one contains a qualification, explain that limitation before calculating growth. A percentage change calculated from differently prepared numbers may describe accounting presentation rather than business performance.
Use the latest applicable revision
On NSE’s integrated page, check whether the submission is marked original or revised and read any revision details. Keep the original file if you need an audit trail, but use the latest applicable filing for the main comparison. Note the revision date and the affected line items so another reader can reproduce your work.
Step-by-step: retrieving and checking a result on NSE
- Open the filing route. Go to Corporate Filings and then Financial Results. For a quarter ending March 2025 or later, also check Integrated Filing – Financials.
- Identify the issuer. Search by the company’s legal or listed name and verify the trading symbol. Similar names can belong to different issuers.
- Set the period. Filter or select the relevant quarter or half-year end, then read the period printed inside the document. The filter alone is not a substitute for checking the filing.
- Choose the reporting scope. Select consolidated or standalone according to your comparison question. Do not combine one with the other.
- Check status labels. Record audited or unaudited, cumulative or non-cumulative, accounting standard, period end and broadcast time.
- Check the version. Look for original or revised status and revision information. Open the latest applicable document.
- Download structured data when useful. NSE’s results page supports CSV download and XBRL-to-Excel conversion. Save the downloaded file with the issuer, period and version in its filename.
- Verify the extracted numbers. Compare a sample of totals, dates, units and subtotals against the PDF or displayed filing. Structured exports are convenient, but an extraction error or column mismatch can propagate through every calculation.
- Read the statements and notes. Capture profit and loss, assets and liabilities, cash flows and explanations of material changes. Do not rely on the search-result summary alone.
Step-by-step: retrieving a result on BSE
- Open the BSE corporate-filings area. Follow the SEBI-listed route Corporates → Corporate Filings → Financial Results.
- Search for the issuer. Use the company name or the identifier requested by the BSE page and confirm the legal entity before opening a document.
- Select the half-year end. Match the exact six-month dates to the other filing in your comparison.
- Open the full filing. Confirm standalone or consolidated status, audit status, accounting basis, units and any revision notice inside the document.
- Save the source copy. Retain the file name, publication date and version so you can distinguish a later replacement from the first submission.
Because the available navigation evidence does not establish that BSE offers NSE’s exact export and filter set, do not assume that a missing CSV, XBRL conversion or metadata field means the issuer did not file. Search the issuer’s filing list and inspect the document itself.
Which numbers to compare and how to interpret them
Profit and loss
Compare the same revenue or income line, operating expenses, finance costs, tax and profit measures in matching units. If the issuer presents exceptional or discontinued items, separate recurring operating performance from those items instead of treating the total profit change as a single operating trend. Where a line has been reclassified, use the comparative figures restated in the current filing when available and record the explanation in the notes.
Margins and growth calculations
Once periods, scope and units match, you can calculate a simple percentage change:
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percentage change = (current half-year amount − comparison half-year amount) ÷ comparison half-year amount × 100
For a margin, divide the relevant profit measure by the matching revenue or income measure. State which profit measure you used, because operating, profit-before-tax and profit-after-tax margins answer different questions. A negative or near-zero comparison denominator can make a percentage misleading; show the underlying amounts as well.
Assets, liabilities and equity
The balance-sheet statement is measured at the half-year end, not accumulated over six months in the same way as the income statement. Compare debt, cash, receivables, inventories and equity at matching dates. A rise in borrowings may finance expansion, cover working-capital needs or reflect a refinancing; the balance sheet alone does not identify the cause. Read the notes and cash-flow statement before drawing a conclusion.
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Use the six-month cash-flow statement to distinguish cash generated by operations from investing and financing movements. Profit can rise while operating cash falls because of receivables, inventory, contract assets or other working-capital changes. Likewise, negative investing cash flow may reflect expansion rather than deterioration. Compare each category on the same reporting basis and inspect reconciliation notes.
Per-share data and capital changes
If earnings per share is presented, check whether the share count changed because of an issue, buyback, split, bonus or other corporate action. Compare the basic and diluted measures on the same basis and read the capital notes before attributing an EPS change entirely to profitability.
Filing dates, deadlines and the 2025 integrated-filing transition
SEBI’s published LODR text states that half-yearly audited or unaudited results are to be submitted within 45 days from the end of the half-year. That text is from 2021, and regulations can be amended or contain issuer-specific provisions. Treat the 45-day figure as the wording of that regulation text, not as a substitute for checking the currently applicable LODR requirements.
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SEBI’s 2025 circular on integrated filing sets a 45-day timeline for a financial integrated filing other than the last quarter and 60 days for the last quarter and financial year. Those timelines describe the integrated quarterly filing framework. They should not automatically be presented as the deadline for every issuer’s separate half-yearly obligation.
For locating documents, the operational point is simpler: NSE directs users to Integrated Filing – Financials for filings for quarters ending March 2025 and thereafter. Use the page’s quarter-end, original/revised, audit, scope and revision fields to establish what was submitted and when.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Why a filing may be difficult to find
The old results page is empty
First check whether the relevant quarter ends in March 2025 or later. If so, search the integrated financials page. Also try the issuer’s symbol rather than a shortened company name and widen the period filter.
Two documents appear for the same period
Compare their original or revised labels and broadcast times. Open the revision details and use the latest applicable version. Preserve both files if you need to document how the figures changed.
The search result has no obvious “half-year” label
Read the period start and end dates inside the filing. “Cumulative” may describe a year-to-date presentation rather than a document titled half-yearly. Confirm that the six-month span answers your question.
The numbers do not match another website or spreadsheet
Check scope, audit status, accounting framework, units, restatements, reclassifications and revision status before assuming an error. A portal’s summary may display one version while a downloaded document reflects another. Recalculate totals from the statement and consult the notes.
A CSV or XBRL conversion looks wrong
Compare dates, column headings, decimal scaling and sign conventions with the source filing. Check several totals and subtotals against the document. Use the filing as the controlling record when an export and the displayed statement disagree.
What the exchange listing does—and does not—prove
NSE warns that submitted information is uploaded immediately without exchange verification of its adequacy, accuracy or veracity, and that the company is responsible for its contents. The presence of a document on an exchange page therefore proves that information was disseminated through that channel; it is not independent validation of every figure. Read qualifications, auditor or reviewer comments, notes and revision history before relying on a number.
This distinction is especially important when comparing companies. Consistent metadata and aligned statements make the arithmetic reproducible, but they do not eliminate issuer-specific accounting judgments, business-seasonality effects or disclosure limitations. Present the comparison as an analysis of the filed information and identify material uncertainty.
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Create one row for each filing and complete the identification fields before entering amounts:
- issuer name and trading symbol;
- exchange and filing-page route;
- period start and period end;
- standalone or consolidated;
- audited or unaudited and any audit or review qualification;
- accounting standard or framework;
- cumulative or non-cumulative presentation;
- original or revised status, revision date and affected lines;
- currency and display unit; and
- document name, broadcast date and time.
Then enter matching rows for revenue or income, operating costs, finance costs, tax, profit, EPS, operating cash flow, investing cash flow, financing cash flow, total assets, borrowings, cash and equity. Add a note beside every row that is reclassified, restated or explained as exceptional. This sequence prevents a spreadsheet from hiding a scope or period mismatch.
Quick Recap
Reader checklist
- Have you used NSE Financial Results or the SEBI-listed BSE Financial Results route?
- For an NSE filing covering a quarter ending March 2025 or later, have you checked Integrated Filing – Financials?
- Do both filings cover the same six-month dates and end on the dates you recorded?
- Are both statements standalone, or are both consolidated?
- Did you record audited or unaudited status and the accounting framework?
- Did you select the latest applicable original or revised submission?
- Are units, signs, restatements and reclassifications consistent?
- Did you inspect assets and liabilities at the half-year end and cash flows for the half-year?
- Did you verify CSV or XBRL-extracted values against the filing?
- Have you treated exchange dissemination as publication, not independent verification?
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