Please find the enclosed Un-Audited Financial Results for the Quarter and Nine Months Ended December 31,2025 alongwith Limited Review Report issued by Statutory Auditor of the Company on ....
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Dhenu Buildcon Infra, an NBFC, reported a sharp turnaround in Q3 FY26 with a profit after tax of ₹81.21 lakh versus a loss of ₹1.89 lakh in the same quarter last year. Total income for the quarter stood at ₹84.50 lakh, entirely from interest income, compared to nil in Q3 FY25. For the nine-month period (Apr-Dec 2025), the company swung to a profit of ₹145.72 lakh from a loss of ₹29.30 lakh a year ago, with total income of ₹176.79 lakh versus nil previously. The board approved these results on February 14, 2026. However, the statutory auditor's limited review report flagged serious concerns: a ₹160 crore loan in the books has no interest provision made (against accounting standards), interest on advances was debited but no receipts were recorded raising recoverability doubts, and no advance income tax has been paid despite earnings. The auditor did not modify its conclusion but drew attention to these issues.
While headline numbers show a strong turnaround from losses to profits, the auditor's red flags about a ₹160 crore unprovided loan and questionable interest recoverability are serious concerns for shareholders. The profit jump is driven entirely by interest income, and the lack of cash receipts on this income warrants caution despite the improved P&L.