Financial Results for the Quarter and Half year ended September 30, 2025

Going-concern doubtAdverse audit opinionEmphasis of matterRevenue declinedNegative operating cash flowResults View source PDF Explain this filing

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

-6.1%Reaction day

₹0.66

prior close

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announcement price

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Nifty Microcap 250market · in no size index; the smallest one is used+0.6%-6.7% vs market

Trading & Distributors peers, median of 130sector-0.7%-5.3% vs sector

On the reaction day the stock moved 6.7 pts less than Nifty Microcap 250 and 5.3 pts less than its Trading & Distributors 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

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UpDownMarket · Nifty Microcap 250Sector · Trading & Distributors peers, median of 130Pending

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AI summary

IFL Enterprises reported unaudited financial results for Q2 and H1 FY26 (ended September 30, 2025) with revenue from operations dropping sharply to ₹851.65 lakh in Q2 from ₹3,341.07 lakh a year earlier. For the half year, revenue fell to ₹4,192.71 lakh versus ₹10,168.7 lakh in H1 FY25. Standalone profit after tax collapsed to just ₹5.28 lakh in Q2 (from ₹522.07 lakh) and ₹60.52 lakh for H1 (from ₹700.05 lakh). The statutory auditor (Chandabhoy & Jassoobhoy) issued a 'Disclaimer of Opinion' on both standalone and consolidated results, flagging multiple serious concerns: missing supporting documents for sales, purchases and inventory; no fixed assets register; unsecured loans without agreements or interest charges; unconfirmed trade receivables; unconfirmed loans given out; and non-disclosure of MSME creditor bifurcation, in violation of the MSMED Act. The auditor noted books are prepared on a going-concern basis. Operating cash flow was deeply negative at approximately ₹(872.84) lakh for the half year.

Likely market impact

Shareholders should treat this filing with extreme caution — the auditor disclaimed opinion due to pervasive lack of documentation, meaning the reported numbers may not be reliable. The dramatic revenue and profit collapse combined with persistent negative operating cash flow suggests serious operational and financial health concerns; existing investors should consider the heightened risk to their holdings.