Q2 FY26 results with qualified audit opinion and going concern flag

Going-concern doubtQualified audit opinionEmphasis of matterContingent liabilities increasedNet loss reportedDebt to equity above the thresholdResults View source PDF Explain this filing

KOHINOOR · price

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

Price reactionminutes from the announcement price · days from the prior close

-3.2%Reaction day

₹30.67

prior close

₹30.93

announcement price

After-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used-0.1%-3.1% vs market

Other Food Products peers, median of 24sector-0.7%-2.5% vs sector

On the reaction day the stock moved 3.1 pts less than Nifty Microcap 250 and 2.5 pts less than its Other Food Products peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

Minutes after the announcementfrom the announcement price · no benchmark

Stock

-3.5

10m

-4.9

15m

-4.6

30m

-3.8

Sessions after the filingfrom the prior close

StockMarketvs marketSectorvs sector

Reaction day

-3.2-0.1-3.1-0.7-2.5

Next day

-3.4+0.5-3.9-1.2-2.2

-2.2-0.3-1.9-1.9-0.3

-2.9-0.5-2.4-3.9+1.0

-4.0-0.8-3.2-4.8+0.8

-7.0-2.3-4.7-4.5-2.5

-8.3-2.8-5.5-5.4-2.9

15d

-10.3-4.9-5.5-6.2-4.1

-12.1-4.7-7.4-7.6-4.5

-18.3-7.7-10.5-10.8-7.5

-16.9-7.8-9.1-14.2-2.7

UpDownMarket · Nifty Microcap 250Sector · Other Food Products peers, median of 24Pending

Minute windows have no benchmark: there is no intraday index history to compare against.

AI summary

Kohinoor Foods submitted Q2 and H1 FY26 results (ended Sept 30, 2025). Auditor issued a qualified conclusion flagging non-provision of interest on NPA bank loans (Rs 80,595 lacs cumulative) and revoked corporate guarantee interest. Auditor also drew emphasis of matter on pending demands. DRT ordered company to pay banks Rs 926.13 crores within 30 days. Section 7 IBC petitions pending at NCLT, SEBI show cause notice issued. OTS of Rs 227.45 cr in trouble as two banks refused extension.

Likely market impact

Severe distress signals - qualified audit, going concern flag, Rs 926 cr DRT order, IBC petitions pending, OTS in jeopardy. Standalone equity is deeply negative.