This has reference to our yesterday's communication relating to the Outcome of Board Meeting held on 7th November 2025 to approve Unaudited Limited Reviewed Financial Statement for the ....
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Awaiting price reaction for this filing.
S & T Corporation has re-filed its Q2 and H1 FY26 financial results after fixing an error in the original filing. The earlier cash flow statement mistakenly showed figures for the quarter instead of the half-year period, and the company has now submitted a corrected version along with the full set of financials. Standalone revenue from operations for Q2 FY26 was about Rs. 6.63 lakh, with a small standalone profit of Rs. 1.63 lakh for H1 FY26 (vs Rs. 6.97 lakh for the full FY25). The auditor MLR and Associates has issued a clean review report with no qualifications or emphasis of matter. The consolidated results include subsidiary SSAVAI Smart Abodes LLP, which reported nil revenue and a small net loss of Rs. 24,548 and was not independently reviewed by its own auditors.
This is essentially a procedural correction, not a fundamental change in business performance. Shareholders should note that operating cash flow was negative for H1 FY26 (standalone: -Rs. 8.22 lakh, consolidated: -Rs. 10.98 lakh) and cash balances fell from Rs. 63.66 lakh to Rs. 30.33 lakh, indicating the company's core operations are not generating cash. The re-filing may raise minor governance concerns but the unqualified auditor review limits the negative read-through.