Announced Sat, 14 Feb · 17:15 IST

1. The Unaudited Standalone Financial Results set out in compliance with Indian Accounting Standards (IND-AS) for the quarter ended December 31, 2025 together with Limited review report. 2. ....

Emphasis Of MatterRelated Party TransactionsResults View source PDF

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

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AI summary

The Board of Naksh Precious Metals Ltd approved its unaudited standalone and consolidated financial results for the quarter and nine months ended December 31, 2025, along with the limited review report from auditor DGMS & Co. The company, recently renamed from Vaksons Automobiles, is now in the jewellery trading/manufacturing business. For the nine months ended Dec 2025, standalone net profit stood at about ₹17.55 Lakhs, down from roughly ₹21.16 Lakhs in the same period last year. The auditor raised an 'Emphasis of Matter' on three concerns: (1) physical verification of ₹7.83 Lakhs of inventory was not carried out, (2) a large ₹194.61 Lakhs cash-in-hand balance was also not physically verified, and (3) advances given to related parties have been outstanding for a long time with no goods received against them, and their recovery is uncertain. The auditor's overall conclusion on the results was not modified, meaning the results are still approved but these flags remain.

Likely market impact

Shareholders should note the auditor's red flags on unverified inventory, large unverified cash balance, and potentially doubtful related-party advances — these are governance and asset-quality concerns. The sharp decline in nine-month profit and very small quarterly earnings suggest weak operating performance worth monitoring.