- +91 80768 85539
- info@expertvuw.com
- Pan-India service available.
Home / SEBI & Capital Markets / Listing Compliance (SEBI LODR)
Last updated: 2 October 2026
Listed companies face a steady calendar of SEBI LODR obligations — results, integrated filings, event disclosures, related party approvals and board processes. Expertvuw’s team runs this calendar with your company secretary and board, including the 2024–2025 changes.
The SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (LODR) set continuing obligations for listed companies: financial results, corporate governance, disclosure of material events, related party transactions, shareholder rights and board and committee composition.
Quarterly financial results are due within 45 days of the quarter-end and annual audited results within 60 days. From the quarter ended December 2024, SEBI introduced integrated filing: a governance filing within 30 days of the quarter-end, and a financial filing within 45 days (60 days for the fourth quarter) covering results, related party transactions and other items.
SEBI overhauled LODR in December 2024 — including changes to secretarial audit, related party transaction rules and disclosure timelines — and in November 2025 made the materiality threshold for related party transactions scale-based on turnover. Material events generally must be disclosed within 24 hours, and some within 30 minutes of the board meeting.
Basis: SEBI (LODR) Regulations, 2015, as amended including December 2024 and November 2025 amendments; SEBI and stock exchange circulars on integrated filing. Last updated: 27 September 2026.
Within 45 days of quarter-end; annual audited results within 60 days.
Integrated governance filing within 30 days of quarter-end.
Integrated financial filing within 45 days (60 days for Q4).
Generally within 24 hours; board outcomes within 30 minutes of the meeting.
Scale-based on turnover from the November 2025 amendment.
Rules on appointment and eligibility of secretarial auditors changed in December 2024.
Most fines come from delays and incomplete disclosures.
a
e
o
LODR compliance connects with these services.
SEBI PIT compliance.
Business responsibility and sustainability reporting.
Board and governance processes.
Annual secretarial audit by a PCS.
Set a quarterly and annual compliance calendar.
Update policies for recent amendments.
Track events and RPTs as they arise.
Prepare and file disclosures and integrated filings.
Support board, committee and AGM processes.
Periodic compliance review and gap fixing.
LODR runs on quarterly cycles.
i
i
i
n
Share your query and our team will reply during business hours.
A system introduced from the quarter ended December 2024 that combines quarterly filings into a governance filing (within 30 days) and a financial filing (within 45 days, or 60 days for Q4).
Within 45 days of the end of the quarter, and annual audited results within 60 days of the financial year-end.
Generally within 24 hours; outcomes of board meetings within 30 minutes of the meeting closing.
The materiality threshold became scale-based on turnover under the November 2025 amendment.
Yes, with some relaxations for companies listed on SME platforms.
ACS – Director, Expertvuw Management Pvt Ltd
SEBI applications and filings are prepared by Expertvuw’s team. Certificates, audits and due diligence that SEBI regulations reserve for practising professionals or registered intermediaries are provided by independent registered professionals, and representation before SEBI or SAT is made by advocates or authorised professionals.