Audit Qualification on FY26 Results — Records Not Provided to Auditors

Qualified OpinionPat NegativeResults View source PDF Explain this filing

Price

Loading chart…

▲ 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

+1.6%Reaction day

₹4.50

prior close

₹4.65

announcement price

In-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used+1.8%-0.2% vs market

Trading & Distributors peers, median of 131sector+1.3%+0.2% vs sector

On the reaction day the stock moved 0.2 pts less than Nifty Microcap 250 and 0.2 pts more than its Trading & Distributors 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

+0.0

10m

+0.0

15m

+0.0

30m

+0.0

Sessions after the filingfrom the prior close

StockMarketvs marketSectorvs sector

Reaction day

+1.6+1.8-0.2+1.3+0.2

Next day

-1.3+2.3-3.7+1.6-2.9

-2.2+3.4-5.7+1.4-3.6

+0.0+3.9-3.9+0.9-0.9

+3.8+4.8-1.0+1.0+2.8

+4.0+5.7-1.7+1.3+2.7

+2.4+4.8-2.4+0.9+1.6

15d

+4.4+5.2-0.7-0.3+4.8

+6.2+6.2+0.0-2.1+8.3

-20.7+9.3-30.0-1.2-19.5

-11.6+7.6-19.2-4.8-6.7

UpDownMarket · Nifty Microcap 250Sector · Trading & Distributors peers, median of 131Pending

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

AI summary

Newtrac Foods & Beverages filed its Audit Qualification Impact Statement for FY ending March 2026. Auditor NKSC & Co. issued a qualified opinion with disclaimer, noting management did not provide loan agreements, receivables/payables confirmations, invoices, and vouchers needed to verify sales, purchases, and cash flows. Key figures: Revenue ₹8.26L, Net Loss ₹15.25L, EPS -₹0.08, Net Worth ₹1,958.57L. Management says it is 'looking into the concern matter.' Audited and adjusted figures are identical.

Likely market impact

Serious governance red flag — auditor couldn't verify core transactions. May erode investor confidence and invite regulatory scrutiny.