Shelter Infra Projects swings to FY26 loss; auditor gives qualified opinion

Qualified OpinionPat NegativeRevenue DeclineRelated Party TransactionsResults View source PDF Explain this filing

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Price reactionminutes from the announcement price · days from the prior close

-0.4%Reaction day

₹18.07

prior close

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announcement price

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Nifty Microcap 250market · in no size index; the smallest one is used-0.7%+0.3% vs market

Civil Construction peers, median of 102sector-0.4%+0.0% vs sector

On the reaction day the stock moved 0.3 pts more than Nifty Microcap 250 and in line with its Civil Construction peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

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Reaction day

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AI summary

Shelter Infra Projects (formerly CCAP) reported FY26 total income of Rs 235.93 lakh, down from Rs 256.45 lakh in FY25. The company swung to a net loss of Rs 4.55 lakh against a profit of Rs 23.14 lakh last year. Q4 standalone loss was Rs 3.90 lakh. Auditor BCAG and Associates issued a qualified opinion on two repetitive matters: non-provisioning of 999-year municipal land lease rent under Ind AS-116, and inability to determine fair value of Rs 94.30 lakh in non-current equity investments. A long-running MES contract dispute remains pending in Alipore Court.

Likely market impact

Qualified opinion, swing to loss, and pending court case may weigh on sentiment. Small-cap with weak profitability.