ARSS Infra: Audit clarification filed; reports Rs 3,555 Cr FY26 net loss

ARSS Infra clarified to NSE that the audit qualifications statement was filed without the Audit Committee Chairman's signature by mistake and was resubmitted the same day. FY26 results carry a qualified audit opinion with three issues: Ind AS 115 non-compliance, Rs 708.32 crore of arbitration claims booked as income, and Rs 11.23 crore interest accrued on a related-party loan from new promoter Ocean Capital Market. Net loss of Rs 3,554.98 crore mainly reflects CIRP-related exceptional items after NCLT-approved resolution plan.