Half-yearly unaudited financials of mutual fund schemes

Mon, 18 May 2026 00:00:00 +0000

Half-yearly unaudited financials are the SEBI-mandated income-statement and balance-sheet disclosures by mutual fund schemes for the half-year ending 30 September (in addition to the audited year-end financials at 31 March). The half-yearly disclosure provides interim financial transparency, particularly useful for tracking scheme-level income, expenses, and AUM evolution between annual reports.

For Indian retail investors, the half-yearly unaudited financials complement half-yearly portfolio disclosure by showing how the scheme operationally performed (income from investments, expense ratio actual versus disclosed, etc.) over the period.

Half-yearly unaudited financial results of a mutual fund scheme

Tue, 12 May 2026 00:00:00 +0000

Half-yearly unaudited financial results for mutual fund schemes are condensed financial statements mandated by SEBI that AMCs must publish for each scheme for the half-year periods ending 30 September and 31 March. Unlike the scheme’s annual report , which contains fully audited financials, the half-yearly results are unaudited (reviewed but not audited) and are published in a shorter format. They are one of the key periodic financial disclosures through which mutual fund investors can assess the financial health of their schemes between annual audit cycles.

Financial Disclosure on WebNotes

Half-yearly unaudited financials of mutual fund schemes

Half-yearly unaudited financial results of a mutual fund scheme