Submission of Audited Financial Results for the quarter and year ended 31.03.2026.
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Fine Line Circuits reported annual revenue of ₹3,317.68 Lakhs (FY26), up 9.24% from ₹3,036.96 Lakhs in FY25. However, Profit After Tax (PAT) collapsed to ₹1.52 Lakhs from ₹19.74 Lakhs in the prior year—a 92% decline. The steep fall in profitability was caused by an exceptional item of ₹37.94 Lakhs, which appears related to employee benefits under new government codes (Code on Social Security). Without this one-time charge, operating profit would have been ₹39.45 Lakhs versus ₹21.76 Lakhs in FY25. The Q4 PAT was negative at ₹(23.53) Lakhs. The auditor issued an unmodified opinion, confirming no material concerns.
The exceptional charge severely compressed annual profits despite revenue growth, and the weak Q4 loss may concern near-term investors. However, the clean audit opinion and positive operating cash flow (₹127.88 Lakhs) indicate no going-concern risks. The stock may see short-term pressure due to the PAT collapse.