ELECTHERMBSEElectrotherm (India) LtdHighNeutral
Announced Thu, 21 May · 18:20 IST

Audited Standalone and Consolidated Financial Results for the quarter and year ended on 31st March, 2026

Qualified OpinionGoing ConcernEmphasis Of MatterRevenue DeclinePat NegativeExceptional ItemResults View source PDF

ELECTHERM · 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 14 horizons · vs prior close
-9.9%1-day move
₹850.60
prior close
₹874.00
base price
After-mkt
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-4.8-5.7-5.2-4.9-9.9-8.1-8.3-0.8+9.0+17.8+33.0+24.9+20.8
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AI summary

Electrotherm reported annual standalone revenue of ₹3,692.09 Cr for FY26, down ~10% from ₹4,115.37 Cr in FY25. The company posted a net loss of ₹16.18 Cr for FY26 versus a net profit of ₹428.60 Cr in FY25 — a dramatic reversal. For Q4 standalone, revenue was ₹1,139.99 Cr with net profit of ₹13.36 Cr. Consolidated PAT for FY26 was a loss of ₹15.66 Cr. The auditor issued a Qualified Opinion due to non-provision of interest on NPA loan accounts amounting to ₹1,066.12 Cr (standalone) and ₹1,407.64 Cr (consolidated) — which overstated Q4 profits by ~₹40–51 Cr and understated annual losses by ~₹150–195 Cr. The company has negative equity (standalone: -₹109.06 Cr; consolidated: -₹153.88 Cr), indicating a potentially distressed balance sheet. Short-term borrowings stand at ~₹997 Cr standalone. Finance costs halved to ₹24.13 Cr from ₹45.52 Cr due to prior ARC settlements. Exceptional items included a ₹23.45 Cr liability reduction from a Rare ARC settlement (₹20.02 Cr to capital reserve, ₹3.43 Cr to P&L).

Likely market impact

The Qualified Opinion, negative equity, massive unprovided interest liabilities, and ongoing DRT proceedings against the company and its subsidiaries raise serious concerns about financial health and going concern. Revenue decline and heavy debt load add to the risk profile for investors.