Revised outcome in continuation to the Outcome sent earlier. Requesting to consider this file.

Qualified OpinionGoing ConcernEmphasis Of MatterRevenue DeclinePat NegativeContingent Liabilities IncreasedResults View source PDF Explain this filing

NKIND · price

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▲ 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

-2.5%Reaction day

₹67.89

prior close

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announcement price

After-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used-0.6%-1.9% vs market

Edible Oil peers, median of 25sector-0.9%-1.6% vs sector

On the reaction day the stock moved 1.9 pts less than Nifty Microcap 250 and 1.6 pts less than its Edible Oil 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

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10m

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15m

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30m

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Sessions after the filingfrom the prior close

StockMarketvs marketSectorvs sector

Reaction day

-2.5-0.6-1.9-0.9-1.6

Next day

-0.6-1.7+1.1-2.7+2.1

-5.0-0.7-4.3-1.9-3.1

-4.0-0.4-3.5-3.4-0.6

-6.3+0.4-6.7-4.9-1.5

-2.8+0.4-3.2-4.3+1.5

-5.4+0.3-5.7-3.7-1.7

15d

-7.2+5.5-12.7-4.4-2.8

-8.7+4.6-13.3-3.8-4.9

-12.4+5.3-17.7-6.1-6.3

-14.4+11.6-26.0-5.1-9.3

UpDownMarket · Nifty Microcap 250Sector · Edible Oil peers, median of 25Pending

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

AI summary

NK Industries reported FY26 standalone loss of Rs 273.90 lakhs (vs Rs 353.29 lakhs loss in FY25) and consolidated loss of Rs 362.31 lakhs. Revenue declined to Rs 288.47 lakhs standalone (from Rs 304.51 lakhs) and Rs 1,296.96 lakhs consolidated (from Rs 1,680.65 lakhs). The auditor issued a QUALIFIED OPINION citing unresolved legal issues: NSEL exchange transactions from FY12-13 (Rs 937 crore claim), PMLA proceedings by Enforcement Directorate with attached assets, and MPID Act charges by Maharashtra government. The company has accumulated losses of Rs 3,549.21 lakhs and NEGATIVE net worth, raising going concern doubts. Management claims revival plans but auditors could not quantify potential liabilities from ongoing litigations.

Likely market impact

The qualified auditor opinion and negative net worth signal extreme financial distress. Multiple criminal and civil proceedings (PMLA, MPID) create massive contingent liability risk. Stock is highly speculative with potential for delisting or winding up if revival fails.