BSEMicrose India LtdHighNeutral
Announced Wed, 28 May · 18:02 IST

Pursuant to Reg 33 of SEBI LODR Regulation 2015, and in terms of SEBI Circular CIR/CFD/CMD/56/2016 dated 27th May, 2016, I Shyam Agrawal, authorised representative of the company do hereby ....

Qualified OpinionPat Growth 25pctResults View source PDF

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

Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

Microse India Ltd filed audited standalone results for the quarter and full year ended 31st March 2025. The company swung back to profitability, with total comprehensive income of about Rs. 95.85 lakhs in FY25 compared to a loss of Rs. 38.20 lakhs in FY24. Reserves and surplus remain negative at around Rs. -9.38 lakhs, though improved sharply from Rs. -105.22 lakhs a year earlier. Equity share capital stands at Rs. 109.92 lakhs. Importantly, the statutory auditor M/s Todarwal & Todarwal LLP issued a 'Qualified Opinion', flagging that equity investments and inventory of shares are recorded at cost instead of fair value as required by Ind AS 109, and that delisted stocks in inventory have not been written off, potentially overstating assets.

Likely market impact

Shareholders should note a contradiction worth flagging: the company's own filing declares an 'Unmodified Audit Report,' while the auditor's actual report is a 'Qualified Opinion' on Ind AS valuation of shares and delisted inventory — a serious compliance red flag that could attract regulatory scrutiny and may overstate the balance sheet. Net profit turnaround is positive, but persistent negative reserves and accounting-quality concerns cap the upside.