financial results duly attched.
Price
▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.
On the reaction day the stock moved 6.5 pts more than Nifty Microcap 250 and 6.8 pts more than its Civil Construction peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.
Minute windows have no benchmark: there is no intraday index history to compare against.
Shelter Infra Projects Limited (formerly CCAP Limited) submitted audited financial results for Q4 and FY ended 31 March 2025, approved by the Board on 14 May 2025. The statutory auditor issued a qualified opinion, citing two issues: (1) management's inability to determine the fair value of non-current equity investments of ₹94.76 lakhs, impacting OCI, and (2) actuarial valuation not carried out as required by IND AS 19. Revenue from operations for FY25 jumped to ₹256.46 lakhs from ₹64.13 lakhs in FY24, with Q4 FY25 alone at ₹180.92 lakhs. The company swung to a profit before tax of ₹3.53 lakhs in FY25 versus a loss of ₹17.99 lakhs in FY24, and PAT of ₹3.53 lakhs versus a loss of ₹19.09 lakhs. During the year, ₹556.30 lakhs advance from Bharat Shelter Development Ltd was refunded and used to repay unsecured loans to related parties — Akankha Nirman Pvt Ltd (₹528.36 lakhs) and Megha Housing Developers (₹27.94 lakhs). A long-pending MES contract cancellation case continues in Alipore Court.
The strong revenue rebound and return to profitability are positive, but the qualified audit opinion, unresolved investment valuation, and pending litigation are red flags investors should weigh before taking a view on the stock.