In terms of Regulation 30 read with part A of Schedule III of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 ("the Listing Regulations"), we wish to inform you ....
Awaiting price reaction for this filing.
HCKK Ventures (BSE: 539224) on 11 November 2025 announced its Q2 and H1 FY26 results (quarter ended 30 September 2025). Total income for the quarter fell sharply to Rs. 5.88 lakh versus Rs. 16.85 lakh in the year-ago quarter, and the company slipped into a net loss of Rs. 1.36 lakh compared to a profit of Rs. 5.47 lakh last year. H1 FY26 total income came in at Rs. 26.59 lakh versus Rs. 68.87 lakh. Trade receivables stood at Rs. 34.99 lakh. The statutory auditor D.R. Mehta & Associates issued a qualified limited review report because the company did not recognise the Expected Credit Loss (ECL) of about Rs. 34.99 lakh on trade receivables as required under Ind AS 109, which would have further increased the reported loss.
The auditor's qualified conclusion over the non-recognition of ECL on trade receivables is a red flag for investors and weakens confidence in the receivables book and reported earnings. Combined with a swing to a quarterly loss and a steep decline in income, this is a negative signal for the stock; small-cap, lightly-traded shares on BSE are likely to react poorly.