Q1 FY27 un-audited results filed with going concern emphasis note

Going-concern doubtEmphasis of matterResults View source PDF Explain this filing

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Price reactionminutes from the announcement price · days from the prior close

+2.0%Reaction day

₹15.24

prior close

₹15.54

announcement price

In-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used+0.2%+1.8% vs market

Other Electrical Equipment peers, median of 52sector-0.5%+2.5% vs sector

On the reaction day the stock moved 1.8 pts more than Nifty Microcap 250 and 2.5 pts more than its Other Electrical Equipment peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

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Reaction day

+2.0+0.2+1.8-0.5+2.5

Next day

+4.0+0.2+3.8-0.8+4.8

+6.0+0.4+5.7-1.2+7.2

+8.1+0.7+7.4-0.7+8.8

+10.2+0.1+10.1-2.0+12.2

+12.4+0.7+11.7-0.8+13.2

+16.9+1.2+15.7-2.1+19.0

15d

+36.6+0.7+35.9-3.0+39.6

+53.7-1.2+54.9-4.5+58.2

+94.3-1.1+95.4-6.2+100.5

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UpDownMarket · Nifty Microcap 250Sector · Other Electrical Equipment peers, median of 52Pending

Minute windows have no benchmark: there is no intraday index history to compare against.

AI summary

Company submitted reviewed Q1 FY27 results (quarter ended June 30, 2026) to BSE. Auditor issued an unmodified review but added an Emphasis of Matter pointing to Note 3, which explains why the accounts are prepared on a going concern basis. The firm is a post-resolution-plan entity (NCLT plan approved May 2023, fully implemented with final order in Sept 2024) and is currently reviving and revamping manufacturing facilities. It sold land and buildings at Silvassa to part finance the revamp and disposed of redundant plant. Reserves excluding revaluation are around Rs 1,224 lakhs.

Likely market impact

Going concern flag warrants caution; revival-stage operations keep near-term earnings visibility limited for shareholders.