Audited Financial Results along with Independent Auditor''s Review Report for the quarter and year ended March 31, 2026
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▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.
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EMA India Ltd reported audited standalone financial results for FY2026 with an unmodified (clean) opinion from auditors B.C. Jain & Co. The balance sheet shows a dramatic turnaround with total equity improving from negative Rs 274.70 lakhs to positive Rs 443.58 lakhs. Total assets increased significantly to Rs 479.92 lakhs from Rs 30.01 lakhs. Current trade receivables stand at Rs 422.17 lakhs and current borrowings at Rs 177 lakhs. The auditors drew attention to two emphasis of matter items: an ongoing merger scheme where EMA India (transferor) will merge with Dynalog India Limited (transferee), pending regulatory approvals; and the sale of the company's entire land and building at Udyog Nagar, Kanpur with gains recognized as exceptional items. The company also submitted a declaration confirming an unmodified audit opinion.
The clean audit opinion provides confidence, though the ongoing merger with Dynalog India Limited represents a significant corporate event that shareholders should monitor. The exceptional item from asset sale boosted results. The large swing from negative to positive equity indicates a major financial restructuring.