Announced Thu, 12 Feb · 23:56 IST

Sadbhav Infrastructure Project Limited has submitted to the Exchange, the financial results for the period ended December 31, 2025.

Going ConcernQualified OpinionEmphasis Of MatterPat NegativeExceptional ItemResults View source PDF

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AI summary

Sadbhav Infrastructure reported a standalone loss of Rs 1,199.68 crore in Q3 FY26, ballooning from Rs 198.62 crore loss in the previous quarter, mainly driven by a Rs 1,000 crore exceptional provision for impairment of subordinate debt in subsidiary Sadbhav Rudrapur Highway Limited. On a consolidated basis, the company swung from a profit of Rs 253 crore in Q2 FY26 to a loss of Rs 920 crore in Q3, with consolidated exceptional items of Rs 1,398 crore (including a Rs 398 crore write-off from the slump sale of Sadbhav Kim Expressway). Revenue from operations was negligible on a standalone basis (Rs 28.51 crore) but grew about 13.6% year-on-year on a consolidated 9-month basis to Rs 5,729 crore. The statutory auditor issued a qualified review report, flagging Rs 8,043 crore of investments, loans, and receivables in two stressed toll-road subsidiaries (RPTPL and RHTPL) whose net worth has fully eroded, and added a 'Material Uncertainty Related to Going Concern' paragraph citing sustained losses, shrinking operations, and a debenture redemption demand.

Likely market impact

This is a high-risk filing for shareholders. The auditor's explicit going-concern flag, qualified opinion, and the consolidated negative other equity of Rs 8,976 crore signal serious financial distress. Debenture holders have already sued the company and a Rs 650 crore Series B redemption is due in July 2026, while multiple subsidiaries face termination disputes with NHAI — all of which could weigh heavily on the stock and pose significant solvency risk.