BSEAnka India LtdHighNeutral
Announced Fri, 14 Nov · 18:56 IST

Results along with limited review reports are attached

Qualified OpinionRevenue Growth 20pctPat Growth 25pctPat NegativeResults RestatedNegative Operating CashflowResults 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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AI summary

Anka India Ltd reported Q2 FY26 results that show zero standalone revenue, with the standalone business effectively inactive. The H1 FY26 standalone loss was Rs 15.53 lakhs vs a profit of Rs 18.44 lakhs in H1 FY25. On a consolidated basis, revenue from operations jumped to Rs 1,150.48 lakhs (vs Rs 268.89 lakhs in H1 FY25) and PAT rose to Rs 8.61 lakhs (vs Rs 3.17 lakhs), driven by the reverse merger with Futech Internet Pvt Ltd, which became a 100% subsidiary via a share swap in June 2025. The auditor (R.S. Prabhu & Associates) issued a qualified conclusion on both sets of results, flagging Rs 7 crore of intangible assets under development with no progress for over two years and no impairment testing, Rs 19 crore of goodwill from the consolidation not tested for impairment, and Rs 35.38 lakhs of MAT credit recognized as an asset despite the company's loss history. Standalone operating cash flow was negative at Rs 64.49 lakhs.

Likely market impact

Shareholders should note that consolidated numbers are not directly comparable with prior periods because of the reverse merger with Futech Internet, which now drives essentially all the operating revenue and assets. The auditor's qualifications on stale intangibles, untested goodwill, and the MAT credit asset raise concerns about the quality of reported earnings and balance sheet, and the standalone business is not generating revenue or positive cash flow.