BSEAcme Resources LtdHighNeutral
Announced Thu, 29 May · 19:32 IST

Audited Results for the Year ended 31-03-2025

Emphasis Of MatterPat Growth 25pctContingent Liabilities IncreasedResults View source PDF

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Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

Acme Resources Limited, a base-layer NBFC, reported audited results for FY25. Standalone total income rose to ₹794.62 lakh (FY24: ₹706.16 lakh) and PAT swung from a loss of ₹12.88 lakh to a profit of ₹145.27 lakh, with EPS at ₹0.56 versus ₹(0.05). On a consolidated basis (with two subsidiaries), total income grew to ₹1,091.54 lakh (FY24: ₹990.37 lakh) and PAT more than doubled to ₹354.54 lakh (FY24: ₹171.29 lakh), EPS ₹1.38 vs ₹0.66. However, the standalone Q4 ended in a loss of ₹117.71 lakh (PBT loss of ₹122.49 lakh), and the NBFC segment continues to carry high impairment provisions (₹226.90 lakh for FY25). The auditor (Agarwal & Dhandhania) issued an unqualified opinion but included an Emphasis of Matter on income-tax demands of ₹3,541.50 lakh, ₹6,229.07 lakh, and ₹193.14 lakh for AY 2015-16, 2016-17, and 2023-24 respectively (~₹99.64 crore in total), which the company is contesting before CIT(A); an inventory of ₹543.92 lakh remains provisionally attached by the Income Tax Department.

Likely market impact

Sharp swing to profitability and doubled consolidated PAT are positives, but large income-tax contingencies of roughly ₹100 crore and a weak standalone Q4 loss are significant overhangs that could pressure the stock and warrant close monitoring of the tax appeal outcome.