BSECroissance LtdHighNeutral
Announced Fri, 30 May · 22:22 IST

Results for the Quarter and Financial Year ended 31.03.2025.

Emphasis Of MatterRevenue DeclineResults View source PDF

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AI summary

Croissance Limited reported audited standalone and consolidated results for FY25, with revenue from operations falling sharply to Rs. 10.47 lakhs from Rs. 66.30 lakhs in FY24 (an 84% decline). Total revenue stood at Rs. 16.61 lakhs versus Rs. 67.09 lakhs last year, while profit after tax dropped to Rs. 0.34 lakhs from Rs. 6.84 lakhs. The Q4 standalone figures showed a profit of Rs. 42.40 lakhs, but this was driven by reversals of certain revenue expenditures booked in earlier quarters. The auditor (YCRJ & Associates) issued an unmodified opinion but flagged an Emphasis of Matter on loans and advances (Rs. 955.52 lakhs), trade receivables (Rs. 381.01 lakhs), trade payables (Rs. 217.96 lakhs), and customer advances (Rs. 486 lakhs), all pending confirmation and reconciliation. The company also appointed new internal and secretarial auditors for FY26.

Likely market impact

For shareholders, the sharp drop in core revenue and profit signals continued business weakness, while the auditor's emphasis on large unconfirmed balances raises governance and recoverability concerns. The Q4 profit is not from operations but from accounting reversals, so it does not reflect underlying performance.