Audited Standalone and Consolidated Financial Results for the Half and Financial Year Ended 31st March 2026.
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Tarini International reported standalone revenue of Rs 208.55 Lakhs (up 3.9% from Rs 200.80 Lakhs) and standalone net profit of Rs 49.71 Lakhs (up 69% from Rs 29.38 Lakhs). Consolidated revenue was Rs 232.55 Lakhs (up 7%) with consolidated net profit of Rs 164.82 Lakhs (up 0.9%), largely supported by Rs 129.71 Lakhs share of profit from associates. Auditors issued a Qualified Opinion citing Rs 121.59 Lakhs investment in subsidiaries with accumulated losses and net capital deficiency, where no provision for diminution was made. If the provision had been recorded, standalone PBT would become a loss of Rs 43.20 Lakhs. Emphasis of Matter was raised on unconfirmed receivables, loans and advances. An Enforcement Directorate provisional attachment on a farm house (stay obtained) and a Rs 505 Lakh SEBI/SAT penalty under appeal remain outstanding. Negative operating cash flows were reported on both standalone (Rs -83.78 Lakhs) and consolidated (Rs -116.09 Lakhs) basis.
The Qualified Opinion and negative operating cash flows are significant concerns, raising questions about the financial health of subsidiaries and working capital management. The company relies heavily on associate profits for consolidated profitability, which may mask weakness in core operations.