Revised Financial results for quarter and year ended 31st March, 2026
Price
▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.
On the reaction day the stock moved 0.9 pts less than Nifty Microcap 250 and 2.0 pts less than its Healthcare Service Provider peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.
Minute windows have no benchmark: there is no intraday index history to compare against.
Boston Commerce Limited (formerly Boston Bio Systems) submitted revised financial results after correcting an earlier filing that wrongly stated an unmodified audit opinion. The statutory auditors actually issued a Qualified Opinion. The company reported FY26 total income of just ₹19.25 lakhs (down sharply from ₹48.37 lakhs in FY25) and a massive net loss of ₹717.61 lakhs, driven primarily by a large write-off of old assets and liabilities in Q4. Total expenses ballooned to ₹765.98 lakhs versus ₹73.98 lakhs the previous year. Net worth has turned negative at ₹(127.15) lakhs, and earnings per share fell to ₹(10.25). The auditor flagged that the write-offs represent a majority of the company's asset base and raise material doubt about its ability to continue as a going concern. The auditors also noted the company failed to pay TDS dues during FY26, and that the write-off lacked shareholder approval via a special resolution.
This is a significant red flag for shareholders — the auditor has explicitly raised going concern doubts, the company has negative net worth, posted a huge loss, and restated its results to correct a prior compliance error. The stock may face negative sentiment and heightened scrutiny, with risk of further deterioration if business operations do not improve.