BSEBharati Defence and Infrastructure LtdHighNeutral
Announced Wed, 24 Sept · 14:05 IST

Financial Result for the 30th June, 2021

Going ConcernQualified OpinionEmphasis Of MatterPat NegativeResults RestatedAuditor Mid Year ChangeResults View source PDF
Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

Bharati Defence and Infrastructure Ltd has filed its unaudited financial results for Q1 FY22 (quarter ended June 30, 2021) with a delay of over four years, filed on August 14, 2025. The company reported revenue from operations of Rs. 41.31 lakhs and a net loss of Rs. 1,222.34 lakhs for the quarter. The company was under Corporate Insolvency Resolution Process (CIRP) and then liquidation from FY 2019-20 to 2024, with liquidation formally completed in January 2025 and new management taking over. The statutory auditors (Kocchar & Associates) explicitly stated they did NOT conduct a review in accordance with ICAI standards, noting that the statutory audit for FY 2021-22 was never conducted and that financial records were incomplete and inconsistent. Accumulated reserves stand at a deeply negative Rs. 5,12,687.61 lakhs as of March 31, 2021.

Likely market impact

This is a deeply concerning filing — the auditor disclaimed any meaningful review, the company emerged from a failed insolvency and liquidation process with massive negative reserves, and operational revenue is negligible. Shareholders should view this as a very high-risk situation with significant going-concern doubts; the stock is likely speculative and illiquid.