Q2 FY26 results: PAT more than doubles YoY but auditor flags concern

Qualified OpinionPat Growth 25pctNegative Operating CashflowResults View source PDF Explain this filing

AUSOMENT · price

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Price reactionminutes from the announcement price · days from the prior close

-0.5%Reaction day

₹101.00

prior close

₹100.40

announcement price

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Nifty Microcap 250market · in no size index; the smallest one is used+0.9%-1.4% vs market

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Minutes after the announcementfrom the announcement price · no benchmark

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Sessions after the filingfrom the prior close

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Reaction day

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Next day

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AI summary

AuSom Enterprise posted Q2 FY26 results. Standalone H1 FY26 PAT rose to 1,187 lakhs from 516 lakhs in H1 FY25, up about 130 percent. Consolidated H1 PAT was 1,659 lakhs. However, the auditor issued a qualified conclusion on consolidated numbers, flagging that the company did not recognize its share in one joint venture, Bsafal KZ Estate LLP, deviating from Ind AS 28. Impact on profits and investment value is unascertained.

Likely market impact

Profit growth is strong, but the auditor's qualified flag and negative consolidated operating cash flow of about 1,230 lakhs may concern investors.