BSEModern Insulators LtdHighNeutral
Announced Fri, 29 May · 23:32 IST

Please refer the attached file

Qualified OpinionRelated Party TransactionsContingent Liabilities IncreasedPat Growth 25pctRevenue Growth 20pctExceptional ItemResults View source PDF

Price

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

Price reaction · full curve 14 horizons · vs prior close
-9.0%1-day move
₹447.95
prior close
₹429.00
base price
After-mkt
timing
5m10m15m30m1D2D3D4D5D7D15D1M2M3M
+0.0+0.0+0.0+0.0-9.0-13.6-9.2-13.8-17.4-14.6+20.1+14.7
Up moveDown movePending
AI summary

Modern Insulators Ltd reported strong financial performance for FY2025-26 with revenue growing 43% to Rs. 719.14 Crores from Rs. 503.27 Crores in FY2024-25. PAT more than doubled to Rs. 79.65 Crores from Rs. 38.58 Crores. However, auditors issued a Qualified Opinion on both standalone and consolidated financials due to pending Scheme of Arrangement with Modern Denim Limited - the NCLT disposed of the petition on 22 January 2026 with liberty to re-approach after regulatory clearances including stock exchange NOC. The company has not made provision for tax including interest of Rs. 936.19 Lacs for FY2026 (cumulative Rs. 12,780.38 Lacs) citing the proposed amalgamation. Related party transactions include interest-free loans of Rs. 7,119 Lacs to a company under Section 189 for the amalgamation and Rs. 1,923 Lacs to wholly owned subsidiary. No dividend was recommended for FY 2025-26.

Likely market impact

Strong operational performance with 106% PAT growth is offset by qualified audit opinion highlighting uncertainty around tax provisions and pending amalgamation scheme approval, creating risk of future liabilities if scheme fails to get NCLT approval.