IndiaNivesh Q1 FY27: PAT grows, but auditor flags qualified opinion on eroded networth

Going ConcernQualified OpinionRevenue Growth 20pctPat Growth 25pctResults View source PDF Explain this filing

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Nifty Microcap 250market · in no size index; the smallest one is used+0.1%+1.8% vs market

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On the reaction day the stock moved 1.8 pts more than Nifty Microcap 250 and 2.2 pts more than its Non Banking Financial Company (NBFC) peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

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AI summary

IndiaNivesh Q1 FY27: Standalone revenue Rs 39.57 lakhs (up 22 percent YoY), PAT Rs 24.35 lakhs (up 39 percent), EPS Rs 0.06. Consolidated PAT turned positive at Rs 8.45 lakhs from a loss of Rs 95.07 lakhs. Both standalone and consolidated networth are eroded. Auditor gave qualified opinion due to Rs 2.45 crores interest not provided on Rs 141.60 crores loans and Rs 20.36 crores goodwill impairment testing not done. New auditor Ajay Shobha and Co replaced C A S and Co.

Likely market impact

Positive PAT growth but eroded networth and qualified auditor opinion raise going concern flags for shareholders.