UNAUDITED STANDALONE IND AS COMPLIANT QUARTERLY RESULT FOR 1ST QUARTER ENDED 30/06/2025 ATTACHED
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Awaiting price reaction for this filing.
The Board of Khyati Multimedia Entertainment approved its unaudited standalone Ind AS financial results for Q1 FY26 (quarter ended 30 June 2025). Total income for the quarter was NIL, down sharply from Rs 66.67 lakhs in the preceding quarter (Q4 FY25), and the company reported a net loss of Rs 2.69 lakhs versus a loss of Rs 22.30 lakhs in Q4 FY25. The statutory auditor (MAAK & Associates) issued a qualified opinion with two repetitive qualifications: (1) an unsecured advance of Rs 2.08 crore paid against land with no completed registration or party confirmations, and (2) an investment in Khyati Retail & Eatery Pvt Ltd carried at book value with no evidence of fair value matching. Management acknowledged in Annexure-B that if the land advance is not recovered, the loss will increase and net worth may turn negative. Paid-up equity share capital stands at Rs 1,080 lakhs and net worth at Rs 107.40 lakhs against total assets/liabilities of Rs 296.70 lakhs.
For shareholders, this is a negative signal — zero revenue in the quarter, continued losses, and a long-standing audit qualification on a Rs 2+ crore unsecured land advance that could erode the already thin net worth. The stock may see weak sentiment given the going-concern-type warning directly from management, though the loss for the quarter itself is small in absolute terms.