HMTBSEHMT LTD -HighNeutral
Announced Mon, 27 Jul · 19:15 IST

HMT Ltd FY26 audited results - net worth fully eroded, qualified opinion

Going ConcernQualified OpinionEmphasis Of MatterPat NegativeNegative Operating CashflowDebt Equity ThresholdResults View source PDF

HMT · price

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

Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

HMT Ltd posted standalone PAT of Rs 16.69 cr (FY25: Rs 16.10 cr) but consolidated net loss of Rs 131.54 cr. Consolidated net worth is fully eroded at negative Rs 2,026.67 cr. Auditor issued qualified opinion on both standalone and consolidated results citing inventory valuation issues, unreconciled GST input credit, non-compliance with ECL model, and lack of external confirmations. Borrowings stand at Rs 1,033.33 cr. Audit Committee could not meet due to lack of independent director quorum. Government of India support cited for going concern basis.

Likely market impact

Serious red flags: negative net worth, qualified audit, and eroded equity signal deep financial distress. Survival depends on continued government backing.