Standalone and Consolidated Un-Audited Financial Results for the quarter and Half year ended on 30th September 2025
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Acme Resources Limited (a non-banking financial company based in New Delhi, BSE scrip 539391) reported its Q2 FY26 and H1 FY26 unaudited results on 11 November 2025. Standalone total income for Q2 rose to Rs. 204.80 lakh from Rs. 121.80 lakh in Q2 FY25 (~68% jump), while consolidated Q2 total income grew to Rs. 300.15 lakh from Rs. 242.79 lakh (~24%). H1 FY26 standalone total income was Rs. 326.60 lakh versus Rs. 268.25 lakh in H1 FY25. The board approved the results at its meeting held from 4:00 PM to 5:00 PM. Consolidated results include subsidiaries Ojas Suppliers Limited and Atul Agro Private Limited. The statutory auditor (H.N. Pradhan & Co.) issued an unmodified review conclusion but highlighted, as an emphasis of matter, Income Tax demands of Rs. 3,060.28 lakh, Rs. 5,270.35 lakh and Rs. 734.89 lakh for AYs 2015-16, 2016-17 and 2023-24, which the company is contesting before CIT(A). Comparative period figures were reviewed by a predecessor auditor, indicating an auditor change. Operating cash flow was negative in H1 FY26 on both standalone and consolidated bases.
For shareholders, the headline concerns are the large pending Income Tax demands totalling roughly Rs. 9,065 lakh being challenged in appeal, the change of statutory auditor in mid-year, and negative operating cash flows despite top-line growth — these collectively keep risk overhang high even as revenue expanded.