We hereby submitting Financial Results of Quarter ended 31st March, 2026
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Crystal Business System Limited (formerly Sadhna Broadcast Limited) submitted its audited financial results for Q4 and FY 2025-26. The auditor BAS & Co LLP issued a QUALIFIED OPINION due to the company's non-compliance with the Employees' State Insurance Act, 1948, Employees' Provident Funds Act, 1952, and Payment of Gratuity Act, 1972. The company failed to make required contributions or provisions for employee benefits under these statutes, violating Ind AS 19 recognition and measurement principles. This qualification is REPEATED from the prior year (FY 2024-25) and remains unresolved. The financial impact is unquantifiable as the company lacks historical employee data. For FY 2025-26, the company reported total income of Rs. 914.44 Lacs, total expenditure of Rs. 879.89 Lacs, and net profit of Rs. 11.67 Lacs with EPS of Rs. 0.01.
The qualified audit opinion with unresolved repeated qualification signals ongoing compliance and governance concerns. Shareholders should note that undisclosed employee benefit liabilities could be material to the company's financial position. The scrip trades on BSE (540821) and MSE (SADHNA).