SEPCBSESEPC LtdHighNeutral
Announced Mon, 25 May · 17:19 IST

We enclose the Financial Results for the Quarter and Financial year ended March 31, 2026.

Qualified OpinionPat Growth 25pctRevenue Growth 20pctNegative Operating CashflowRelated Party TransactionsContingent Liabilities IncreasedResults View source PDF

SEPC · 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

SEPC Ltd reported consolidated total income of Rs 1,08,584 Lakhs for FY26, up 68% from Rs 64,602 Lakhs in FY25. Net profit after tax stood at Rs 5,354 Lakhs, more than doubling from Rs 2,484 Lakhs last year. The company raised Rs 35,000 Lakhs via rights issue and has accumulated losses of Rs 2,05,480 Lakhs. Auditors issued a qualified opinion due to: (1) Deferred Tax Asset of Rs 28,188 Lakhs that auditors cannot verify will be utilized against future profits, and (2) Rs 9,038 Lakhs in overdue contract assets and Rs 5,845 Lakhs in overdue trade receivables from stalled projects that auditors cannot confirm are recoverable. Operating cash flow was negative at Rs 26,332 Lakhs despite profits. A legal dispute involving a Rs 12,500 Lakhs arbitration award remains ongoing, though a related party has committed to indemnify the company.

Likely market impact

The stock has strong revenue and profit growth but faces significant auditor concerns about asset recoverability and DTA recognition, plus negative operating cash flows that raise questions about financial stability despite the equity infusion.