The Exchange has sought clarification from Libas Consumer Products Limited for the quarter ended 31-Mar-2025 with respect to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. On basis of above the Company is required to clarify the following: -1. Limited Review Report/ Independent Auditor's Report is not in the format prescribed by SEBI -2. The company has not submitted the Statement of Impact of Audit Qualifications in case of modified opinion(s) The response of the Company is awaited.

LIBAS · 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

-3.9%Reaction day

₹13.86

prior close

₹13.38

announcement price

In-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used+0.3%-4.2% vs market

Garments & Apparels peers, median of 34sector-1.4%-2.5% vs sector

On the reaction day the stock moved 4.2 pts less than Nifty Microcap 250 and 2.5 pts less than its Garments & Apparels 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

+0.9

10m

+1.6

15m

+0.9

30m

-0.4

Sessions after the filingfrom the prior close

StockMarketvs marketSectorvs sector

Reaction day

-3.9+0.3-4.2-1.4-2.5

Next day

-4.2-0.7-3.5-1.1-3.1

-0.1-1.0+0.9-1.6+1.6

-3.3-2.8-0.6-2.9-0.4

-2.9-2.5-0.4-2.3-0.6

+0.9-2.2+3.1-2.3+3.2

+0.6+0.1+0.5-0.3+0.9

15d

-0.4+1.4-1.8+1.8-2.2

-1.2+3.5-4.7+1.7-2.8

-9.9-1.6-8.3-7.1-2.7

-7.2+1.0-8.2-3.7-3.5

UpDownMarket · Nifty Microcap 250Sector · Garments & Apparels peers, median of 34Pending

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

AI summary

NSE has asked Libas Consumer Products Limited to clarify issues with its financial results for the quarter ended 31-Mar-2025 under SEBI's Listing Regulations. Two concerns were raised: the auditor's limited review report is not in the format prescribed by SEBI, and the company has not filed the required Statement of Impact of Audit Qualifications. The company's response to these queries is still awaited. Until the exchange receives satisfactory clarification, the compliance status of the filing remains uncertain.

Likely market impact

This is a procedural compliance query rather than a penalty, but it highlights lapses in financial reporting standards. Investors should wait for the company's response to assess whether there are any underlying issues with the financial statements or audit qualifications.