Announced Thu, 28 May · 19:17 IST

Outcome of the Board Meeting held on May 28, 2026

Qualified OpinionGoing ConcernRevenue DeclinePat NegativeEmphasis Of MatterDebt Equity ThresholdResults View source PDF

Price

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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
-3.7%1-day move
₹36.00
prior close
₹36.18
base price
After-mkt
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AI summary

Shristi Infrastructure Development Corporation Ltd reported audited financial results for FY2026 with a qualified opinion from auditors R Kothari & Co LLP. The company has not recognized interest expense of Rs. 12,462.58 lakhs on borrowings from Srei Equipment Finance Limited, which violates Ind AS accounting standards. Had this been recognized, the standalone net loss would be Rs. 4,298.79 lakhs instead of reported Rs. 1,726.55 lakhs, and Other Equity would be negative Rs. 22,075.37 lakhs. Standalone revenue declined to Rs. 6,976.23 lakhs from Rs. 8,712.46 lakhs in the prior year. The company has negative net worth of Rs. 7,392.79 lakhs on a standalone basis. Additionally, a subsidiary is under insolvency proceedings, and an arbitration award of Rs. 76,100 lakh plus interest is pending enforcement against the company.

Likely market impact

This is a highly negative development for shareholders. The qualified audit opinion, material going concern uncertainty, negative net worth, and significant unaccounted liabilities indicate severe financial distress. The stock carries extreme risk given the company's inability to continue as a going concern.