Approval of the Audited Financial Results of the Company for Quarter/ Year ended 31st March 2025

Qualified audit opinionResults View source PDF Explain this filing

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AI summary

The Board of Abhinav Leasing & Finance Ltd approved its audited financial results for the year ended March 31, 2025 on May 30, 2025. Revenue from operations for FY25 stood at about Rs. 3,920 lakh, with total income around Rs. 3,931 lakh. Profit after tax for FY25 was Rs. 23.01 lakh, slightly lower than Rs. 24.65 lakh in FY24, while Q4 FY25 alone slipped into a loss of Rs. 25.19 lakh. Total assets shrank to Rs. 3,191 lakh from Rs. 4,471 lakh a year earlier, largely due to lower inventory and reduced long-term borrowings (from Rs. 3,005 lakh to Rs. 2,550 lakh). The statutory auditor, GAMS & Associates LLP, issued a qualified opinion for the second year in a row because the company's accounting software does not have an audit trail (edit log) feature.

Likely market impact

The qualified opinion is a technical/compliance issue rather than a financial misstatement, and management says it is upgrading its software. Margins remain very thin and profitability has dipped slightly, but debt has come down, so there is no immediate red flag. Shareholders should track the Rs. 532.53 lakh income-tax dispute pending at ITAT for AY 2013-14 as a contingent risk.