BSEA-1 LtdHighNeutral
Announced Wed, 13 May · 16:06 IST

Revised financial results for the quarter and year ended 31st March,2026

Negative Operating CashflowEbitda Margin CompressionResults View source PDF

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₹10.77
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₹11.30
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AI summary

A-1 Limited has revised its audited financial results for FY2026 due to a typographical error in segment revenue figures. The company reported revenue from operations of ₹34,290.92 Lakhs, a modest growth of 3.4% compared to ₹33,149.42 Lakhs in FY2025. Profit after tax grew significantly by 64% to ₹599.21 Lakhs from ₹365.10 Lakhs, boosted by a share of profit from an associate (previously a loss). However, the company posted negative operating cash flows of ₹1,608.25 Lakhs, a deterioration from ₹1,052.63 Lakhs in the prior year, indicating working capital stress. During the year, the company increased its stake in A-1 Sureja Industries to 51%, making it a subsidiary, and executed a 3:1 bonus issue followed by a stock split from ₹10 to ₹1 face value.

Likely market impact

Despite strong profit growth, the significant negative operating cash flows and rising working capital requirements (trade receivables up 54%) raise concerns about earnings quality and liquidity. The stock split and bonus issue have diluted EPS, though the low absolute EPS of ₹0.13 reflects the expanded share base. Shareholders should monitor cash conversion going forward.