Unaudited Financial Results for quarter and nine months ended December 31,2025 along with Independent Auditor''s review report, along with statement of deviation or variation in utilization ....
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SMC Credits Limited, a Delhi-based NBFC, filed its unaudited financial results for the quarter and nine months ended December 31, 2025, approved at the board meeting held on February 14, 2026. The current statutory auditor, M/s. Kumar Ashwani & Associates (FRN: 008891N), carried out a limited review and issued an unmodified (clean) conclusion on the results. Comparatives for prior quarters and FY25 were reviewed by the company's previous statutory auditors, who had also given unmodified opinions, indicating a change in statutory auditors between Q2 FY26 and Q3 FY26. The company also submitted a Statement of Deviation/Variation confirming that the full Rs. 1,503.33 lakhs raised through the December 2022 Rights Issue has been utilized for the stated objects (capital base augmentation, general corporate purpose, and issue expenses) with no deviations. No outstanding defaults on loans or debt securities were reported, and related party transaction disclosure was stated as not applicable for this quarter.
Routine quarterly compliance filing with a clean audit opinion from the current auditor — no adverse remarks or qualifications. The mid-year switch in statutory auditors is worth flagging for shareholders, although both old and new auditors gave clean opinions, which limits immediate concern. No fund-utilization deviation is a positive compliance signal; detailed financial numbers should be checked separately for actual performance trends.