BSEHCKK Ventures LtdHighNeutral
Announced Mon, 9 Feb, 2026 · 18:46 IST

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Qualified OpinionRevenue DeclinePat NegativeNegative Operating CashflowResults View source PDFExplain this filing
Price reaction

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.