Q1 FY27 results: Loss widens to Rs 197.91 lakh; qualified audit opinion

Qualified OpinionEmphasis Of MatterRevenue DeclinePat NegativeResults View source PDF Explain this filing

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

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

-2.4%Reaction day

₹23.00

prior close

₹22.90

announcement price

After-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used+0.4%-2.8% vs market

Fertilizers peers, median of 21sector-0.4%-2.0% vs sector

On the reaction day the stock moved 2.8 pts less than Nifty Microcap 250 and 2.0 pts less than its Fertilizers peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

Minutes after the announcementfrom the announcement price · no benchmark

Stock

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30m

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Sessions after the filingfrom the prior close

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Reaction day

-2.4+0.4-2.8-0.4-2.0

Next day

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-1.7+0.7-2.5-1.1-0.7

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15d

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-2.2-0.8-1.4-6.5+4.3

-5.2-0.9-4.3-9.4+4.2

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UpDownMarket · Nifty Microcap 250Sector · Fertilizers peers, median of 21Pending

Minute windows have no benchmark: there is no intraday index history to compare against.

AI summary

Q1 FY27 revenue at Rs 451.36 lakh, down from Rs 556.02 lakh YoY. Net loss widened to Rs 197.91 lakh versus Rs 33.84 lakh loss year ago. EPS negative at Rs 0.37. Auditor issued a qualified opinion flagging Rs 10.21 crore of unprovided old trade receivables and Fertiliser segment with NIL capacity utilisation and no impairment study. Resort segment is now the main revenue earner. Board reappointed two independent directors and accepted Company Secretary resignation.

Likely market impact

Widening losses and qualified audit opinion are concerning. Fertiliser segment effectively shut with no impairment provided. Negative for shareholders.