Announced Thu, 28 May · 13:25 IST

SEL Manufacturing Company Limited has submitted to the Exchange, the financial results for the period ended March 31, 2026.

Going ConcernQualified OpinionPat NegativeDebt Equity ThresholdResults View source PDF

SELMC · price

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▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.

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AI summary

SEL Manufacturing Company reported a massive net loss of Rs. 16,787.23 lakhs for FY2026, compared to a loss of Rs. 13,071.99 lakhs in the previous year. Total income declined sharply to Rs. 1,564.65 lakhs from Rs. 3,324.75 lakhs. The auditor issued a Qualified Opinion citing the company's failure to conduct impairment testing for Property, Plant & Equipment under Ind AS 36. More critically, the auditor raised a 'Material Uncertainty Related to Going Concern' given severe liquidity stress, cumulative losses of Rs. 80,878 lakhs over five years, plants remaining shut, and defaults on loan repayments (Rs. 30,872 lakhs quarterly installments + Rs. 19,343 lakhs interest). The company has negative equity of Rs. 39,957.98 lakhs and a current ratio of just 0.02:1. Shareholders have passed a resolution to initiate a fresh Corporate Insolvency Resolution Process under Section 10 of IBC.

Likely market impact

This is an extremely negative development for shareholders. The company is in severe financial distress with negative net worth, ongoing operational losses, and has initiated another insolvency process. The stock carries extreme risk of near-zero recovery value.