A copy of the financial statement along with Cash FLow under the indirect method, along with the statement on impact of audit qualification, is being submitted as instructed by your good office

Rajeswari Infrastructure Limited has filed its audited standalone financial results for FY2026 following a BSE query. The company was admitted into Corporate Insolvency Resolution Process (CIRP) in May 2023, and a Resolution Plan was approved by NCLT on January 13, 2026. The current auditor, KMKU & Associates, has issued a Disclaimer of Opinion rather than a standard audit opinion. The disclaimer covers inability to verify opening balances from the prior year (predecessor auditor had issued a Qualified Opinion), inability to confirm existence/valuation of tangible assets, inventories, tax-related balances, and debtor/creditor confirmations, and uncertainty over the going concern basis of accounting. Total admitted CIRP claims of Rs. 35.34 crore are classified as contingent liabilities, with the auditor noting that provisions and net loss are understated by Rs. 22.66 crore. Total income was only Rs. 0.09 lakh for FY2026, with a net loss of Rs. 13.05 lakh and negative net worth of Rs. 91.08 lakh. The company posted a net cash outflow from operations of Rs. 0.56 lakh.