Aarey Drugs & Pharmaceuticals Limited has informed the Exchange regarding Revised Filing of Audited Financial Results for the Year Ended 31st March, 2025''.
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Aarey Drugs & Pharmaceuticals has resubmitted its audited financial results for the year ended 31 March 2025 to correct an inadvertent clerical error in the paid-up share capital disclosure (now shown as Rs. 2,845.43 lakhs / 28,454,303 shares). The company has confirmed that apart from this share capital correction, no other changes have been made to the originally filed results. Revenue from operations rose to Rs. 47,394.33 lakhs (from Rs. 39,561.79 lakhs, about 20% growth), while profit after tax declined to Rs. 402.39 lakhs (from Rs. 468.37 lakhs) and EPS slipped to Rs. 1.42 (from Rs. 1.84). The statutory auditor (Motilal & Associates LLP) issued an unmodified opinion but flagged two Emphasis of Matter points: (i) new plant and machinery not yet in usable condition on the balance sheet date, so depreciation has not been charged, and (ii) debtors and creditors balances are based on management representations pending confirmation.
This is a minor administrative correction, not a restatement of business performance, so the underlying business picture is unchanged. However, shareholders should note the auditor's emphasis points — especially the unconfirmed debtor/creditor balances (trade receivables of Rs. 133.46 crore) and the delay in starting depreciation on new assets, which warrant close monitoring in coming quarters.