Business Understanding quarterly reports- A step by step guide Updated : February 14, 2020 04:08 PM IST As per the SEBI guidelines, it is mandatory for every listed company to publish quarterly reports of the company to the public to safeguard the interests of the investors. There are multiple aspects to understanding the quarterly reports in-depth other than net profits alone. A consistent decrease in operating income could mean declining market share or reduced demand for the company’s product or services. Subscribe to Moneycontrol PRO at just Rs.33/- per month for the first year. Use code SUPERPRO. Limited period offer. Available on Web and Android.