BSEUnion Quality Plastics LtdHighNeutral
Announced Sat, 14 Feb · 18:28 IST

Outcome of Board meeting dated 14/02/2026.

Going ConcernQualified OpinionRevenue DeclinePat NegativeRelated Party TransactionsContingent Liabilities IncreasedResults View source PDF
Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

Union Quality Plastics reported zero revenue from operations for the third quarter and nine months ended December 2025, with the company posting a net loss of Rs. 2.28 lakhs in Q3 FY26 and Rs. 7.85 lakhs in 9M FY26. The previous year (FY25 audited) had shown a profit of Rs. 545.31 lakhs, which appears driven by non-operational income (Rs. 604 lakhs of total income) rather than core business activity. The statutory auditor issued a qualified conclusion, flagging multiple serious issues including Rs. 278 lakhs of old doubtful receivables needing higher provisions, Rs. 158 lakhs of slow-moving stock without NRV assessment, Rs. 364 lakhs of unconfirmed old creditors, and Rs. 419 lakhs transferred as an advance to a related party (Ikon Associates) with no documentation of terms. The auditor also explicitly raised a going concern doubt, noting that the company's accumulated losses have fully eroded its net worth and current liabilities exceed current assets.

Likely market impact

This is a deeply concerning filing for shareholders. The company has no operating revenue, recurring losses, a fully eroded net worth, a qualified auditor report, and an explicit going concern warning — all of which point to a high-risk, distressed micro-cap stock that could face trading restrictions or compliance action from exchanges.