BSEAananda Lakshmi Spinning Mills LtdHighNeutral
Announced Fri, 30 Jan · 17:18 IST

Outcome of Board Meeting held on 30.01.2026.

Going ConcernQualified OpinionEmphasis Of MatterExceptional ItemRevenue Growth 20pctPat NegativeResults View source PDF
Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

The Board approved unaudited financial results for Q3 FY26 (quarter ended Dec 31, 2025) and nine months ended Dec 31, 2025. Revenue from operations in Q3 stood at ₹68.83 lakhs, up about 32% from ₹52.24 lakhs a year ago, while profit from continuing operations before tax for the quarter was ₹44.96 lakhs (vs ₹29.28 lakhs). However, the nine-month picture is deeply negative with a consolidated loss of ₹328.06 lakhs (vs ₹31.82 lakhs loss in the prior-year period), dragged by ₹363.88 lakhs in exceptional items (write-off of export duty credit and provision for cross-subsidy) and losses from the discontinued spinning division. The company disclosed accumulated losses of ₹3,777.65 lakhs and current liabilities exceeding current assets, with results prepared on a going-concern basis. The statutory auditor (K.S. Rao & Co) issued a qualified review report, flagging non-provisioning of interest on unpaid TDS dues of ₹21.07 lakhs, and drew emphasis-of-matter on the exceptional items and a deviation from accrual-based accounting for commission income.

Likely market impact

Negative for shareholders — the company is loss-making on a nine-month basis with massive accumulated losses, a management-flagged going-concern uncertainty, and a qualified auditor report. While the quarterly continuing-operations numbers look better, the heavy exceptional charges, discontinued division losses, and accounting deviations point to serious underlying financial weakness.