Announced Fri, 13 Feb · 18:10 IST

Integrated filing for quarter ended 31st december 2025

Qualified OpinionAuditor Mid Year ChangeResults View source PDF

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▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.

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Awaiting price reaction for this filing.

AI summary

Amarnath Securities Limited submitted its unaudited financial results for Q3 FY26 and nine months ended December 31, 2025. Total income stood at Rs. 9.59 lakhs in Q3 FY26, slightly lower than Rs. 9.80 lakhs in Q3 FY25, while profit after tax was Rs. 4.17 lakhs vs Rs. 4.36 lakhs last year. For the nine months, total income was Rs. 28.63 lakhs (vs Rs. 29.32 lakhs) and PAT was Rs. 12.41 lakhs (vs Rs. 14.27 lakhs), EPS of Rs. 0.41. The statutory auditor issued a qualified review report, flagging that the company is in a management transition phase, with revenues recognized on unconfirmed advance balances and expenses recorded without proper documentation. The auditor also noted a change in auditor during the year, with HK Shah & Co. filling a casual vacancy after the previous auditor's resignation on February 3, 2026.

Likely market impact

Despite small absolute numbers, the qualified auditor opinion citing weak documentation, management transition, and a mid-year auditor change raise governance and reliability concerns for investors, even though the company remains debt-free and operationally profitable.