BSESharika Enterprises LtdMediumNeutral
Announced Tue, 26 May · 11:30 IST

With reference to BSE query mail, we are enclosing the rectified file for your reference.

Qualified OpinionEmphasis Of MatterRevenue DeclinePat NegativeResults View source PDF

Price

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

Price reaction · full curve 14 horizons · vs prior close
+7.3%1-day move
₹11.85
prior close
₹11.96
base price
In-mkt
timing
5m10m15m30m1D2D3D4D5D7D15D1M2M3M
-0.1+0.8+0.3+0.4+7.3+11.9+17.5+18.1+22.1+18.6+38.4+75.9+56.6
Up moveDown movePending
AI summary

Sharika Enterprises reported a net loss of Rs 770.51 lakhs for FY 2025-26, a sharp reversal from Rs 97.19 lakhs profit in FY 2024-25. Revenue declined to Rs 7,515.99 lakhs from Rs 7,950.16 lakhs due to rising raw material costs, especially copper prices. The statutory auditor R D V & Associates issued a Qualified Opinion citing three key issues: slow/non-moving inventories of Rs 145.69 lakhs with no obsolescence provision, advances to suppliers of Rs 258.13 lakhs (some outstanding over 3 years) with no recoverability assessment, and trade receivables of Rs 5,273.38 lakhs with no Expected Credit Loss computation under Ind AS 109. The auditor also highlighted an Emphasis of Matter regarding investment in subsidiary Sharika Spintech Pvt Ltd (Rs 566.25 lakhs) and sequential settlement arrangements with vendors affecting working capital reporting.

Likely market impact

The qualified audit opinion and significant loss raise red flags for investors. The company faces uncertainty over inventory valuation, recoverability of old receivables and advances, and potential hidden liabilities that could further erode profits.