BSEDharani Finance LtdHighNeutral
Announced Sat, 16 May · 12:58 IST

Announcement under regulation 30 for re-appointment of Internal auditors for FY 2026-27

Qualified OpinionGoing ConcernResults View source PDF

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Price reaction · full curve 14 horizons · vs prior close
-5.8%1-day move
₹9.98
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AI summary

Dharani Finance Limited reported audited financial results for Q4 and FY ended March 2026. Total income declined slightly to Rs. 139.81 Lakhs from Rs. 142.43 Lakhs in the previous year. Profit before tax stood at Rs. 81.07 Lakhs versus Rs. 84.54 Lakhs in FY 2025. The statutory auditors (Srivatsan & Associates) issued a qualified opinion due to an unrecovered Inter-Corporate Deposit of Rs. 200 Lakhs given to Aryav Exports Private Limited since July 2017, with no interest accrued. The auditors raised a material uncertainty regarding the company's ability to continue as a going concern, noting that if provisions were made, the company's net owned funds would fall below RBI-prescribed limits for NBFCs. The company re-appointed M/s. R Balachandran & Co as internal auditors for FY 2026-27.

Likely market impact

The qualified auditor opinion and going concern doubts represent serious red flags for investors. The company's NBFC status may be at risk if it fails to meet RBI's minimum net owned funds requirements. Investors should monitor the recovery of the Rs. 200 Lakhs ICD and any capital infusion plans.