Announced Tue, 26 May · 12:37 IST

Outcome of Board Meeting

Emphasis Of MatterResults RestatedResults View source PDF

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

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AI summary

Kedia Construction Company reported audited financial results for FY ended March 2026 with total income of Rs. 83.55 Lakhs and net profit of Rs. 49.35 Lakhs. The auditor issued an unmodified opinion but included an Emphasis of Matter regarding pending litigation with LIC of India for Ridge Road Property valued at Rs. 72.17 Lakhs (shown as inventory with no provision for diminution). A Scheme of Arrangement and Amalgamation between Kirti Investments Limited and the Company was approved by NCLT in April 2026 with appointed date of April 1, 2024, resulting in reduction of share capital face value from Rs. 5 to Rs. 1 per share. Due to the scheme, comparative financials for previous periods have been restated, with previously reported net profit of Rs. 0.53 Lakhs restated to Rs. 39.25 Lakhs for FY 2024-25. Total assets grew significantly from Rs. 447.77 Lakhs to Rs. 1,576.53 Lakhs due to the amalgamation.

Likely market impact

The pending LIC litigation creates contingent risk for inventory valuation; shareholders should monitor resolution. The scheme of amalgamation has materially restated historical financials, making year-on-year comparisons complex.