BSEAssam Entrade LtdHighNeutral
Announced Fri, 30 May · 15:55 IST

Pursuant to the Regulation 30 and Regulation 33 of the SEBI Listing Regulations, we would like to inform that the Board of Directors of the Company at its meeting held on today, i.e. Friday, ....

Emphasis Of MatterPat Growth 25pctRevenue Growth 20pctResults View source PDF

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Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

Assam Entrade Limited's Board, at its May 30, 2025 meeting, approved the audited standalone and consolidated financial results for Q4 FY25 and the full year ended March 31, 2025. On a standalone basis, total income jumped to ₹1,281.20 lakhs from ₹743.69 lakhs in FY24, while net profit surged to ₹302.49 lakhs (₹21.01 EPS) from ₹168.14 lakhs (₹11.68 EPS), driven mainly by higher dividend income (₹418.28 lakhs) and securities sales (₹854.75 lakhs). Consolidated net profit rose even more sharply to ₹302.40 lakhs from ₹133.90 lakhs, with consolidated net worth at ₹6,800.98 lakhs. Operating cash flow turned strongly positive at ₹203.39 lakhs versus a negative ₹45.59 lakhs last year. The auditor issued an unmodified opinion but flagged two emphasis-of-matter points: (1) equity investments carried at amortized cost instead of fair value, and (2) no Expected Credit Loss provisioning on loans despite them forming 86.97% of total standalone assets.

Likely market impact

Strong earnings growth, recovering cash flows, and a clean audit opinion are positive signals for shareholders. However, the auditor's emphasis on outdated loan-loss provisioning (loans are 87% of assets) and fair-value accounting for investments warrants attention — these are not qualified opinions but highlight areas of risk worth monitoring.