Announced Sat, 14 Feb · 17:32 IST

Financial Results for the Quarter ended December 31, 2025

Emphasis Of MatterRelated Party TransactionsResults View source PDF

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AI summary

The board approved unaudited quarterly and nine-month results for Q3 FY26 along with auditor's limited review reports. The auditor flagged three 'Emphasis of Matter' issues in both standalone and consolidated reviews: (1) inventory of Rs 7.83 lakhs held by the jewellery business was not physically verified, (2) a large cash-in-hand balance of Rs 194.61 lakhs (standalone) / Rs 201.62 lakhs (consolidated) was relied on solely on management's word, and (3) long-outstanding advances given to related parties against which no goods have been received, with recoverability dependent on future events. The company, which recently rebranded from Vaksons Automobiles, has a new subsidiary NAS Global Industries Pvt Ltd (51% stake) incorporated in June 2025. Nine-month standalone total income was around Rs 10,972 lakhs with PAT of about Rs 17.55 lakhs (exact prior-year comparison is unclear from OCR). The auditor's conclusion was not modified on these matters.

Likely market impact

The auditor's emphasis on unverifiable inventory, large unverified cash balances, and stuck related-party advances are serious red flags for retail investors — these point to weak internal controls and potential recoverability risk. Combined with the name change and a newly added subsidiary, shareholders should treat governance and disclosure quality as key concerns before drawing conclusions on profitability.