Q3 FY26 results: auditor flags qualified view on old receivable

Qualified audit opinionEmphasis of matterResults View source PDF Explain this filing

CAPACITE · price

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

+3.4%Reaction day

₹254.30

prior close

₹247.20

announcement price

After-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used-0.5%+3.9% vs market

Civil Construction peers, median of 97sector-0.8%+4.3% vs sector

On the reaction day the stock moved 3.9 pts more than Nifty Microcap 250 and 4.3 pts more than its Civil Construction 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

+2.6

10m

+2.3

15m

+2.7

30m

+4.5

Sessions after the filingfrom the prior close

StockMarketvs marketSectorvs sector

Reaction day

+3.4-0.5+3.9-0.8+4.3

Next day

+1.5-2.0+3.4-2.4+3.9

+1.1-2.7+3.7-2.8+3.8

+2.2-1.7+4.0-2.5+4.7

+1.2-1.4+2.6-2.5+3.7

-0.5-2.8+2.3-3.7+3.2

-4.4-2.8-1.6-3.9-0.5

15d

-11.5-8.4-3.1-10.0-1.5

-21.4-9.1-12.3-10.8-10.6

-7.1-4.0-3.1-5.2-1.9

-6.1+2.6-8.7-4.1-1.9

UpDownMarket · Nifty Microcap 250Sector · Civil Construction peers, median of 97Pending

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

AI summary

Standalone Q3 revenue INR 55,481 lakhs, up 10 percent YoY. Q3 net profit INR 4,513 lakhs, up 23 percent YoY. For 9M, revenue INR 163,580 lakhs and net profit INR 13,061 lakhs, nearly flat YoY. Auditor gave a qualified conclusion, unable to confirm recoverability of INR 1,156 lakhs trade receivable, same issue flagged by predecessor auditor. Also highlighted INR 5,493 lakhs in long outstanding receivables under legal action.

Likely market impact

Qualified audit opinion and legacy receivable concerns are negatives, though Q3 profit growth is a positive.