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Emphasis of matterNet loss reportedRelated-party transactionsNegative operating cash flowEBITDA margin compressionResults View source PDF Explain this filing

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

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

+5.0%Next day

₹29.02

prior close

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announcement price

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Nifty Microcap 250market · in no size index; the smallest one is used-0.2%+5.2% vs market

Diversified Commercial Services peers, median of 67sector-0.1%+5.1% vs sector

By the next day the stock moved 5.2 pts more than Nifty Microcap 250 and 5.1 pts more than its Diversified Commercial Services peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

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+149.7+0.8+148.8-6.4+156.1

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UpDownMarket · Nifty Microcap 250Sector · Diversified Commercial Services peers, median of 67Pending

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AI summary

Hem Holdings & Trading reported FY25 revenue from operations of ₹29.96 lakhs (up from ₹25.13 lakhs in FY24), but swung to a loss after tax of ₹120.31 lakhs versus a profit of ₹15.16 lakhs last year, driven mainly by a sharp jump in other expenses to ₹155.72 lakhs. The company wrote off a receivable of ₹144.30 lakhs during the year, which is a key reason for the loss. It also sold equity shares of Simplex Casting Ltd to a related party for ₹97.20 lakhs, earning a capital gain of ₹75.19 lakhs. The company received ₹5.41 crore as an advance against the sale of its Mumbai land and building, which has now been reclassified as an asset held for sale. The statutory auditor gave an unmodified opinion but included an Emphasis of Matter noting that the company's Net Owned Fund is negative at ₹-458.10 lakhs, well below the RBI-mandated ₹5 crore minimum, and the company has no plans to infuse capital to meet this requirement.

Likely market impact

Shareholders should note the company swung to a significant loss, its net worth is eroding, and it is non-compliant with RBI's minimum capital requirement for NBFCs with no stated plan to fix this. However, the planned sale of its Mumbai property could provide a major cash infusion, and the auditor's opinion remains clean, though the Emphasis of Matter flags genuine risks around the company's ability to continue as a going concern.