GAYAHWSBSEGayatri Highways LtdMediumNeutral
Announced Tue, 17 Mar · 12:05 IST

Financial Results for the Nine months and Quarter Ended 31.12.2025

Qualified OpinionGoing ConcernRevenue DeclinePat NegativeRelated Party TransactionsContingent Liabilities IncreasedResults View source PDF

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▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.

Price reaction · full curve 14 horizons · vs prior close
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AI summary

Gayatri Highways reported nil revenue from operations for both Q3 FY26 and 9M FY26 on a standalone basis, with a Q3 net loss of Rs. 350.91 lakhs (EPS -Rs. 0.15). On a consolidated basis, Q3 net loss stood at Rs. 276.43 lakhs and 9M loss at Rs. 812.40 lakhs, mainly due to share of losses from joint ventures. The Board also approved a proposal to sell the company's stake in HKR Roadways Limited to Cube Highways and Infrastructure V PTE, with Kotak Special Situations Fund as a party. The statutory auditor PRSV & Co. LLP issued a qualified review report citing unconfirmed write-back of Rs. 17,887.51 lakhs related-party loan from Gayatri Projects, Rs. 5,015.86 lakhs defaulted IL&FS term loan with no interest provision (would have increased losses by Rs. 432.01 lakhs for 9M), and required full impairment of Rs. 4,890.36 lakhs (standalone) of exposure to Cyberabad Expressways and Hyderabad Expressways joint ventures. The subsidiary Indore Dewas Tollways is under liquidation and financials were prepared on a non-going concern basis.

Likely market impact

The qualified audit opinion, persistent operational losses, zero operating revenue, and large unprovided impairments/loan defaults signal significant financial stress. Shareholders should note that reported profits are heavily reliant on 'other income' and may be overstated; the HKR Roadways stake sale could provide liquidity but existing debt defaults and JV exposures remain unresolved concerns.