Shri Niwas Leasing Q2 FY27 results filed; auditor flags emphasis of matter

Emphasis Of MatterResults View source PDF Explain this filing

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

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Nifty Microcap 250market · in no size index; the smallest one is used-2.6%+7.6% vs market

On the reaction day the stock moved 7.6 pts more than Nifty Microcap 250, over the same two closes: a difference in percentage points, not a measure of what the filing did.

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AI summary

Shri Niwas Leasing and Finance filed unaudited Q2 and H1 FY27 results. For the quarter, total income rose sharply to about Rs 15,325 lakh from Rs 25 lakh a year ago. Half-year profit before tax stood at about Rs 15,333 lakh. Statutory auditor VRSK and Associates issued a limited review report with an emphasis of matter, flagging that interest on loans given has not been provided in the books.

Likely market impact

Auditor emphasis of matter on non-provisioning of loan interest is a concern for a small NBFC. Watch for clarification.