BSEHCKK Ventures LtdHighNeutral
Announced Mon, 9 Feb · 18:46 IST

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Qualified OpinionRevenue DeclinePat NegativeNegative Operating CashflowResults View source PDF
Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

The Board of HCKK Ventures approved unaudited financial results for Q3 FY26 and nine months ended 31 December 2025 on 9 February 2026. Revenue from operations collapsed to just ₹0.001 lakh in Q3 FY26 versus ₹15.63 lakh in Q3 FY25, and nine-month revenue fell to ₹15.05 lakh from ₹46.87 lakh in the prior-year period. The company swung to a net loss of ₹1.98 lakh in Q3 FY26 (from a profit of ₹5.42 lakh) and a loss of ₹1.36 lakh for nine months (versus a profit of ₹6.90 lakh). Operating cash flow was negative at ₹-6.89 lakh. The auditor (D.R. Mehta & Associates) issued a Qualified Conclusion because the company did not recognize Expected Credit Loss of ₹34.99 lakh on trade receivables as required by Ind AS 109, which would have increased the loss by an equivalent amount.

Likely market impact

This is a negative filing for shareholders — operations have shrunk sharply, the company is loss-making, operating cash burn continues, and the auditor has flagged a material accounting deviation on trade receivables. The qualification and weak numbers may weigh on investor confidence and reflect poorly on the stock.