unaudited stand alone ind as compliant financial result for the quarter and half year ended 30/09/2025 along with details of related party transactions in prescribed form attached

Qualified audit opinionEmphasis of matterRevenue declinedNet loss reportedGoing-concern doubtRelated-party transactionsResults View source PDF Explain this filing

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Nifty Microcap 250market · in no size index; the smallest one is used+0.6%+4.1% vs market

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AI summary

The Board of Khyati Multimedia Entertainment Ltd approved the unaudited standalone Ind AS financial results for Q2 FY26 and H1 FY26 ended 30 September 2025. Revenue from operations for Q2 FY26 stood at ₹116.70 lakhs, down from ₹183.37 lakhs in Q1 FY26 and ₹186.68 lakhs in Q2 FY25, reflecting a sharp quarter-on-quarter and year-on-year decline. The company reported a loss before tax of ₹4.45 lakhs in Q2 FY26 (vs profit of ₹82.26 lakhs in Q2 FY25) and a half-yearly loss of ₹7.17 lakhs. Other equity (reserves & surplus) remains deeply negative at ₹(977.10) lakhs, leaving net worth at just ₹102.92 lakhs. The statutory auditor (MAAK & Associates) issued a Qualified Opinion, flagging (1) ₹2.09 crore in unsecured advances paid against land where registration is incomplete and no agreements/confirmations are available, and (2) an investment in Khyati Retail & Eatery Pvt Ltd carried at book value without fair value evidence. Both qualifications are repetitive. Details of related party transactions were also submitted as required under Reg 23 of SEBI LODR.

Likely market impact

Negative signals dominate — shrinking revenue, return to losses, a qualified audit opinion, and severely eroded net worth raise going-concern concerns. The management has acknowledged that if the ₹2.09 crore land advance is not recovered, net worth could turn negative. Existing shareholders face heightened risk; the stock may see negative sentiment unless the company demonstrates revenue recovery and resolves the audit qualifications.