BSEGravity India Ltd-$HighNeutral
Announced Sat, 7 Feb · 19:28 IST

Result-Financial Result for the Quarter ended on December 31, 2025 (Standalone)

Qualified OpinionRevenue Growth 20pctPat Growth 25pctResults View source PDF

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

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AI summary

Gravity (India) Limited reported a sharp jump in Q3 FY26 revenue at Rs 5,950.97 lakh, up from Rs 2,044.09 lakh in the previous quarter and just Rs 0.16 lakh in Q3 FY25. For the nine months ended December 31, 2025, revenue surged to Rs 8,025.93 lakh from Rs 122.12 lakh a year earlier. Profit after tax for Q3 stood at Rs 450.46 lakh versus Rs 144.91 lakh in Q2 FY26, while the nine-month PAT swung to a profit of Rs 601.97 lakh from a loss of Rs 170.90 lakh in the prior year period. Basic EPS for the nine months was Rs 6.69 versus a loss of Rs 1.90 earlier. The auditor (AVKAS & Co) issued a qualified conclusion, flagging non-provision for gratuity under Ind AS 19, non-recognition of right-of-use assets under Ind AS 116, non-deposit of TDS, and inability to verify fixed assets.

Likely market impact

The numbers show a dramatic operational turnaround, but the auditor's qualifications over accounting non-compliance (gratuity, leases, TDS, fixed asset records) raise red flags on the reliability of reported earnings. Shareholders should treat the profit surge with caution until these accounting gaps are addressed.