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

Qualified OpinionPat NegativeRevenue DeclineRelated Party TransactionsResults View source PDF

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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

-0.9%1-day move

₹18.07

prior close

₹18.07

base price

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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.