Q1 FY27 results: Revenue down 74%, auditor flags qualified conclusion

Qualified audit opinionRevenue declinedContingent liabilities increasedResults View source PDF Explain this filing

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

-8.8%Reaction day

₹9.37

prior close

₹9.19

announcement price

After-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used+0.3%-9.1% vs market

Non Banking Financial Company (NBFC) peers, median of 214sector+0.0%-8.8% vs sector

On the reaction day the stock moved 9.1 pts less than Nifty Microcap 250 and 8.8 pts less than its Non Banking Financial Company (NBFC) peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

Minutes after the announcementfrom the announcement price · no benchmark

Stock

+2.0

10m

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15m

-2.6

30m

-2.6

Sessions after the filingfrom the prior close

StockMarketvs marketSectorvs sector

Reaction day

-8.8+0.3-9.1+0.0-8.8

Next day

-6.9-0.9-6.1-0.2-6.7

-9.7-1.5-8.2-0.6-9.1

-8.5-1.1-7.4-1.0-7.5

-7.7+0.2-7.9+0.0-7.7

-13.2-1.1-12.2-1.2-12.1

-10.4-1.2-9.2-0.7-9.7

15d

-18.9+3.1-22.0-0.9-18.0

-13.0+4.5-17.5-1.0-12.0

-21.6+4.5-26.1-1.5-20.0

-24.4-2.2-22.2-4.9-19.5

UpDownMarket · Nifty Microcap 250Sector · Non Banking Financial Company (NBFC) peers, median of 214Pending

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

AI summary

Golden Legand Leasing and Finance reported Q1 FY27 revenue of Rs 921.36 lakhs, down sharply from Rs 3,595.12 lakhs in Q1 FY26. PAT fell to Rs 54.89 lakhs from Rs 491.37 lakhs. Auditor issued a qualified conclusion flagging suspicious merchant transactions of Rs 10,500 lakhs (later reduced to Rs 7,528.18 lakhs), with the company bank account under lien and matter sub judice in Bombay High Court. Pending balance confirmations and income-bank reconciliation also noted. Contingent liability of Rs 10,500 lakhs disclosed, no provision made.

Likely market impact

Revenue down 74%, PAT down 89%. Auditor flagged Rs 10,500 lakh fraud-linked contingent liability and pending balance confirmations. Major red flag.