DHARANBSEDharan Infra-EPC LtdHighNegative
Announced Thu, 13 Nov · 16:25 IST

We hereby submit the revised results alongwith statement of impact of Audit Qualification for Standalone and consolidated financial results for March 31, 2025

Qualified OpinionGoing ConcernResults RestatedRevenue DeclinePat NegativeContingent Liabilities IncreasedResults View source PDF

DHARAN · price

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

Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

Dharan Infra-EPC Ltd (formerly KBC Global Ltd) has resubmitted its audited financial results for FY25 after an auditor review. Revenue from operations fell to ₹1,799.24 lakh from ₹2,061.20 lakh last year, and total income nearly halved to ₹2,003.73 lakh from ₹4,024.70 lakh. The company reported a net loss of ₹3,943.69 lakh for FY25, wider than the ₹3,707.55 lakh loss in FY24. The auditor, Sharp Aarth & Co LLP, issued a qualified opinion on both standalone and consolidated results, flagging FEMA violations related to FCCB fund deployment to African subsidiaries, non-filing of GST returns since Dec 2023, unpaid statutory dues (income tax, GST, TDS) for over a year, and the company holding only an estimated gratuity provision without an actuarial valuation. The auditor also raised material uncertainty about the company's ability to continue as a going concern, noting most construction sites are non-operational and the RBI compounding application remains unresolved.

Likely market impact

This is a high-risk filing for shareholders — a qualified audit opinion combined with an explicit going-concern warning signals serious financial and operational stress. Investors should note potential additional liabilities from pending FEMA compounding, a corporate guarantee exposure on an NPA loan, and continued operational shutdowns, all of which could weigh negatively on the stock price and risk profile.