Announced Fri, 29 May · 19:06 IST

The Board of Directors of the Company has in its Meeting held today i.e. on Friday, May 29, 2026 ('said meeting') inter alia considered and approved the following: 1. Audited Standalone ....

Qualified OpinionEmphasis Of MatterExceptional ItemPat NegativeRevenue Growth 20pctResults 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

Hariyana Ship Breakers Ltd reported FY2026 results showing strong revenue growth of 163% to Rs 22.07 Crores from Rs 8.40 Crores. However, profit after tax declined 75% to Rs 39.40 Lakhs from Rs 160.47 Lakhs last year due to a large Rs 1,319 Lakhs provision for doubtful loans against a proposed joint venture, plus Rs 80.61 Lakhs inventory write-down. The auditors issued a qualified opinion citing inability to verify inventory existence, uncertainties over Rs 133.63 Crores deployed by partnership firms for loans to body corporates, and an unreturned Rs 1.21 Crores advance from 2017-18 for a joint venture never started. The Board reappointed Kewlani & Associates as Cost Auditor and Mr. Amol Shah as Internal Auditor for FY2027.

Likely market impact

Despite strong top-line growth, the large exceptional provisions have significantly dented profitability. The auditors' qualified opinion raises concerns about asset quality and recoverability of investments, particularly in partnership firms holding 90% of company assets. Shareholders should monitor the company's ability to recover these substantial advances.