In pursuant to regulation 30 of SEBI(Listing Obligation and Disclosure Requirements) Regulations, 2015 we are enclosing Audited Financial Results for the Quarter ended 31st March, 2026
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Shelter Infra Projects Limited (formerly CCAP Limited) reported audited financial results for Q4 FY26 with revenue from operations of Rs 54.92 lakhs and a net loss of Rs 3.99 lakhs for the quarter. For the full year FY26, revenue declined to Rs 221.25 lakhs from Rs 238.49 lakhs in FY25, representing approximately 7% revenue decline. However, the company turned profitable on a full-year basis with PBT of Rs 24.06 lakhs compared to a minimal loss in the previous year. The auditor issued a modified opinion citing two key concerns: non-provisioning of lease rent liability for 999-year municipal land lease under Ind AS-115, and inability to determine fair value of non-current equity investments worth Rs 194.30 lakhs affecting OCI.
The revenue decline combined with auditor's modified opinion and unresolved legal disputes (including a MES contract cancellation case pending in court) signal elevated risk. The fair value uncertainty on Rs 194.30 lakhs investments and lease rent liability could materially impact future financials if provisioned.