SUPREMEINFNSESupreme Infrastructure India Limited· ConstructionHighNeutral
Announced Fri, 13 Feb · 23:30 IST

Supreme Infrastructure India Limited has submitted to the Exchange, the financial results for the period ended December 31, 2025.

Going ConcernQualified OpinionEmphasis Of MatterRevenue Growth 20pctPat Growth 25pctPat 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

Supreme Infrastructure India Limited reported Q3 FY26 standalone revenue of ₹2,06,240 lakhs (vs ₹71,055 lakhs in Q3 FY25) and 9M FY26 revenue of ₹5,94,301 lakhs. The company swung to a 9M FY26 profit of ₹5,85,606 lakhs from a ₹1,05,354 lakh loss in 9M FY25, but this is entirely driven by exceptional items of ₹6,46,564 lakhs — mainly a one-time debt settlement gain of ₹3,67,801 lakhs and an interest reversal of ₹2,78,806 lakhs. Q3 FY26 standalone profit before tax was negative at ₹(4,919) lakhs, showing underlying operations remain loss-making. The auditor issued a Modified Review Conclusion flagging unrecoverable trade receivables of ₹75,706 lakhs, investments in two CIRP-hit subsidiaries (SIBPL and SPITPL) worth over ₹1,58,000 lakhs, improper interest reversals overstating profit, and a Material Uncertainty Related to Going Concern — accumulated losses stand at ₹93,378 lakhs and net worth would swing negative by ₹2,59,587 lakhs if the disputed interest reversal is reversed.

Likely market impact

Profitability is purely accounting-driven, not operational — without the one-time debt settlement gain, the company remains deeply loss-making. Serious red flags include a going concern qualification, multiple modified audit conclusions, massive corporate guarantee exposures of ₹1,53,316 lakhs (with ₹26,191 lakhs already invoked), and unresolved settlements with 3 major lenders. This is a high-risk situation for shareholders; the stock price is likely to remain volatile and sentiment negative given the quality of earnings concerns.