BSEBharati Defence and Infrastructure LtdHighNeutral
Announced Wed, 24 Sept · 14:09 IST

Financial Result for the 30th September 2021

Going ConcernQualified OpinionEmphasis Of MatterRevenue DeclinePat NegativeNegative Operating CashflowResults View source PDF
Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

Bharati Defence and Infrastructure Ltd filed its unaudited financial results for Q2 FY22 (quarter ended September 30, 2021) with a delay of nearly four years, only on August 14, 2025. The company reported a net loss of ₹1,209.75 lakhs for the quarter and ₹2,432.08 lakhs for H1 FY22, compared to a full-year FY21 loss of ₹8,161.83 lakhs. Revenue from operations collapsed to just ₹59.14 lakhs in H1 FY22 versus ₹283.91 lakhs for the entire FY21. The company's shareholder equity is deeply negative at approximately ₹5,09,740 lakhs, and reserves stand at ₹5,12,688 lakhs in the red. The auditor (AK Kocchar & Associates, appointed January 23, 2025) explicitly stated they did NOT conduct the review in accordance with SRE 2410 review standards, citing that the statutory audit for FY 2021-22 was never conducted due to lack of documentation. The company underwent CIRP from FY 2015-16 to FY 2019-20, then liquidation until January 2025, after which new management took control.

Likely market impact

These results highlight a company in severe financial distress with completely eroded shareholder equity, massive accumulated losses, and a history of insolvency and liquidation. Investors should treat this stock as extremely high risk — the delayed filing, auditor disclaimers, and negative net worth suggest very limited operational viability despite the change in management.