ASX Limited (ASX: ASX), which operates Australia’s primary stock exchange, today released an updated template for equity and debt security issuers to report their financial results, effective March 2025. This mandatory framework is designed to ensure uniform disclosure of key financial performance indicators, aiming to enhance transparency and comparability across the market by providing investors with consistent information from companies listing on the Australian Securities Exchange.
The comprehensive template mandates reporting across several crucial financial metrics. Issuers are required to disclose revenue from continuing operations, total revenue, net profit or loss from continuing operations, and total net profit or loss. Furthermore, the template includes dedicated sections for interim or final dividends, specifying the amount per quoted equity security and any imputed amount. Companies must also clearly state the record date and dividend payment date, alongside net tangible assets per quoted equity security, presented in dollars and cents.
Authorities emphasize that the template’s structure is largely prescribed, with specific instructions provided not to amend or delete individual rows unless explicitly permitted. Any other changes to this prescribed form must first be approved by NZX, as stipulated under NZX Listing Rule 3.26.1. A dedicated section for a brief explanation of any figures is included to provide necessary context. The template concludes by stating that audited financial statements must accompany the announcement, underscoring the commitment to financial integrity and compliance for market participants.
