Revised Results-Financial for the year ended 31.03.2025
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Advance Metering Technology Limited filed revised audited financial results for Q4 and FY25 (standalone and consolidated), correcting an inadvertent error in the audit report attached to the original 27 May 2025 filing. The statutory auditor (GSA & Associates LLP) issued an unmodified opinion on both standalone and consolidated results. The consolidated report carries an Emphasis of Matter noting that one erstwhile Indian subsidiary, PKR Energy Limited, was dissolved by NCLT order dated 11 June 2024 and is therefore excluded from consolidation. The company reported a net loss for the year on a standalone basis, with operating cash flow turning sharply negative at approximately ₹391.69 lakhs versus ₹107.85 lakhs in FY24. Total debt to total assets ratio on a standalone basis rose significantly to 28.43% from 9.28% a year earlier. The board also re-appointed the internal auditor and appointed a new secretarial auditor for FY26 onwards.
The revision is procedural and the audit opinion remains clean, so there is no direct negative signal from the re-filing itself. However, shareholders should note the standalone net loss, steep decline in operating cash flow, and the sharp rise in debt-to-assets ratio, which together suggest weakening standalone financial health despite the consolidated position remaining relatively stable.