Pursuant to the Regulation 30 (6) read with Part A of Schedule Ill and Regulation 33 (3) of SEBI (Listing Obligations and Disclosure Requirements), Regulations, 2015, we would like to inform ....
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Punjab Communications Limited reported audited financial results for FY 2025-26. Total revenue grew 44.5% to Rs 3,729.39 Lakhs from Rs 2,579.77 Lakhs in the previous year. The company returned to profitability with PBT of Rs 297.60 Lakhs compared to a loss of Rs 37.86 Lakhs in FY 2024-25. EPS improved from Rs -0.31 to Rs 2.48. However, the Statutory Auditors issued a Qualified Opinion citing non-compliance with Ind AS 2 (inventory valuation using last purchase rate instead of FIFO method) and absence of Expected Credit Loss policy for trade receivables. Operating cash flow was negative at Rs 669.09 Lakhs. Management stated corrective actions are underway for inventory issues and an external agency has been appointed to review outstanding receivables.
The company achieved strong revenue growth and returned to profit, but the qualified audit opinion and negative operating cash flow raise concerns about accounting quality and earnings sustainability. Shareholders should monitor the resolution of inventory valuation and ECL policy issues.