Approved Audited Financial Results of the Company for the Quarter and Year Ended 31st March,2025 with Copy of Audit Report
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Kotia Enterprises submitted revised audited financial results for FY25 and Q4 FY25 after BSE flagged discrepancies in the original 30 May 2025 filing. Revenue from operations was flat at ₹42.71 lakh (FY25) vs ₹42.43 lakh (FY24), with no trading revenue booked in Q4 FY25 (nil vs ₹42.71 lakh in Q4 FY24). Total income rose modestly to ₹88.72 lakh from ₹85.76 lakh, supported mainly by interest income of ₹46.29 lakh. The company reported a net loss of ₹4.93 lakh in FY25, wider than the ₹1.47 lakh loss in FY24, translating to EPS of ₹(0.07) vs ₹(0.02). However, Total Comprehensive Income jumped to ₹2,913.15 lakh driven by a ₹3,405 lakh fair value gain on equity instruments held through OCI. Total assets nearly quadrupled to ₹4,519.04 lakh, largely due to investments rising from ₹6.33 lakh to ₹3,692.33 lakh. Operating cash flow turned positive at ₹205.06 lakh vs a ₹17.25 lakh outflow in FY24. The auditor (Ajay Rattan & Co.) issued an unmodified opinion.
Operating performance remains weak with widening losses and near-zero core revenue, but the headline bottom line gets a big boost from mark-to-market gains on investments rather than business activity. The need for a revised filing after BSE pointed out discrepancies is a minor governance red flag worth watching.