Announced Mon, 25 May · 17:02 IST

Outcome of Board Meeting held today

Exceptional ItemEmphasis Of MatterNegative Operating CashflowRevenue DeclinePat NegativeResults 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

Awaiting price reaction for this filing.

AI summary

Step Two Corporation Limited reported a net loss of Rs. 191.81 lakhs for FY 2025-26, a significant deterioration from a profit of Rs. 2.39 lakhs in the previous year. Total income dropped to Rs. 298.88 lakhs from Rs. 604.72 lakhs in FY 2024-25. The auditors issued an unmodified opinion but drew an Emphasis of Matter regarding the write-off of Rs. 25.02 lakhs as an exceptional item — this represents a fraudulent withdrawal from 1997-98 that was finally written off after prolonged non-recovery. Operating cash flow was deeply negative at Rs. 856.83 lakhs, and cash reserves fell sharply from Rs. 119.83 lakhs to Rs. 1.93 lakhs. The Board also approved appointments of new internal and secretarial auditors.

Likely market impact

The company swung from a small profit to a substantial loss, with weak cash generation raising liquidity concerns. The write-off of an old fraud-related amount removes a contingent asset but may worry investors about historical governance issues.