Pursuant to Provision of SEBI(LODR) regulation 2015 Financial results for Quarter ended 30-09-2025

Qualified audit opinionRevenue declinedNet loss reportedNegative operating cash flowResults View source PDF Explain this filing

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

-3.2%Reaction day

₹33.56

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announcement price

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

Retailing peers, median of 55sector · industry level-0.3%-2.9% vs sector

On the reaction day the stock moved 3.1 pts less than Nifty Microcap 250 and 2.9 pts less than its Retailing peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

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Reaction day

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AI summary

Kotia Enterprises Ltd reported a standalone loss of Rs. 16.81 lakhs for H1 FY26 (April-September 2025), wider than the Rs. 1.07 lakh loss in H1 FY25. Q2 FY26 saw a loss of Rs. 11.35 lakhs versus a profit of Rs. 4.02 lakhs in Q2 FY25. Revenue from operations fell sharply to nil in H1 FY26 from Rs. 42.43 lakhs in H1 FY25, with total income dropping to Rs. 13.04 lakhs from Rs. 66.96 lakhs. The auditor issued a qualified opinion, noting that the company meets RBI's 50% financial asset/income threshold for NBFC classification but has not registered as an NBFC under Section 45-IA. Operating cash flow remained negative at Rs. (16.06) lakhs for H1 FY26.

Likely market impact

Negative for shareholders — the company swung deeper into losses, revenue collapsed to zero, and a qualified audit opinion regarding potential NBFC registration adds regulatory uncertainty. The mid-tenure CFO exit and appointment, combined with a significant negative OCI of Rs. 150 lakhs from equity instrument re-measurement, signal operational stress and likely pressure on the stock price.