Financial Results Guide (Regulation 33)#

Regulation 33 mandates quarterly and annual financial statements in XBRL format. In 2024–2026, the NSE transitioned to Integrated Financial Filings (IFIndAs), consolidating multiple statements into single submissions.

The Standard Four-Context Structure#

Indian financial filings follow a four-context matrix:

Context ID	Type	Description	Example Period
`OneD`	Duration	Current Quarter	2025-10-01 to 2025-12-31
`FourD`	Duration	Year-to-Date (YTD)	2025-04-01 to 2025-12-31
`OneI`	Instant	Balance Sheet Snapshot (Current)	2025-12-31
`PY_I`	Instant	Balance Sheet Snapshot (Prior Year)	2024-03-31

FinancialResultsModel automatically maps facts against these contexts.

Using `FinancialResultsModel`#

from nse_xbrl_parser import parse_file, FinancialResultsModel

instance = await parse_file("Q3_Results.xml")
model = FinancialResultsModel.from_instance(instance)

Accessing Metadata#

print(model.company_name)      # e.g. "RELIANCE INDUSTRIES LIMITED"
print(model.scrip_code)        # e.g. "500325"
print(model.symbol)            # e.g. "RELIANCE"
print(model.reporting_quarter) # e.g. "Third Quarter"
print(model.nature_of_report)  # e.g. "Consolidated"

Income Statement#

print("Revenue from Operations:", model.revenue_from_operations)
print("Other Income:", model.other_income)
print("Total Income:", model.total_income)

# Expenses
print("Cost of Materials:", model.cost_of_materials_consumed)
print("Employee Benefits:", model.employee_benefit_expense)
print("Finance Costs:", model.finance_costs)
print("Depreciation:", model.depreciation_amortization)
print("Total Expenses:", model.total_expenses)

Profitability & Returns#

print("Profit Before Tax (PBT):", model.profit_before_tax)
print("Tax Expense:", model.tax_expense)
print("Profit After Tax (PAT):", model.profit_after_tax)
print("EBITDA:", model.ebitda)
print("Basic EPS:", model.basic_eps)
print("Diluted EPS:", model.diluted_eps)

Balance Sheet#

print("Paid-up Equity Capital:", model.paid_up_equity_capital)
print("Reserves & Surplus:", model.reserves_and_surplus)
print("Total Assets:", model.total_assets)