RELINFRABSEReliance Infrastructure LtdHighNeutral
Announced Sat, 23 May · 20:45 IST

Statement of the Audited Financial Results (both Consolidated and Standalone) for the quarter and financial year ended March 31, 2026

Going ConcernEmphasis Of MatterRevenue DeclineExceptional ItemAuditor Mid Year ChangeResults RestatedResults View source PDF

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AI summary

Reliance Infrastructure reported a disclaimer of opinion from its auditors (Chaturvedi & Shah LLP) for FY 2025-26 consolidated results due to multiple material uncertainties. Total income declined to Rs 20,862 crore from Rs 23,999 crore YoY (approx 13% revenue decline). Net profit fell to Rs 2,900 crore from Rs 4,938 crore YoY. The auditors flagged suspected fraud allegations regarding fund utilization through CLE Private Limited, ED and SEBI investigations, and multiple subsidiaries (Mumbai Metro One, several toll road companies) with going concern issues due to negative net worth and ongoing NCLT/DRT proceedings. The company restated accounts retrospectively adjusting Rs 5,312 crore loss against retained earnings. New auditors (Paresh Rakesh & Associates LLP) were appointed. The board also approved fund-raising of up to Rs 3,000 crore via QIP/FPO.

Likely market impact

The disclaimer of opinion, regulatory investigations, going concern warnings across major subsidiaries, and revenue/PAT decline signal significant financial stress and potential risks for shareholders. The stock may face negative sentiment due to audit uncertainties and fraud allegations.