BSETelogica LtdHighNeutral
Announced Fri, 29 May · 20:05 IST

Outcome of the Board Meeting held on Friday, 29th May, 2026 - Audited Financial Results for the Fourth Quarter and Financial Year ended 31st March, 2026.

Pat NegativeNegative Operating CashflowEmphasis Of MatterResults View source PDF

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AI summary

Telogica Ltd reported audited standalone financial results for FY2026. Profit before tax grew 71% to Rs 174.66 lakhs from Rs 102.22 lakhs in the previous year. However, profit after tax declined 16% to Rs 142.61 lakhs from Rs 170.03 lakhs, primarily due to a deferred tax expense of Rs 32.05 lakhs versus a credit of Rs 67.81 lakhs in the prior year. Basic EPS dropped significantly to Rs 0.27 per share from Rs 0.65. Operating cash flow deteriorated sharply to negative Rs 2,117.45 lakhs from negative Rs 1,084.53 lakhs, with working capital stress evident from a near-doubling of trade receivables to Rs 2,096.21 lakhs and inventories rising to Rs 1,657.84 lakhs. Cash and cash equivalents fell dramatically from Rs 229.16 lakhs to Rs 16.85 lakhs. Statutory auditors issued an unmodified (clean) opinion, though they included an Emphasis of Matter regarding Rs 136.76 lakhs in overdue statutory dues (PF, TDS, PT, Sales Tax and Service Tax).

Likely market impact

The 16% decline in PAT despite PBT growth signals higher tax outgo and margin pressure. The severe negative operating cash flow and near-complete depletion of cash reserves raise liquidity concerns. The unpaid statutory dues of Rs 136.76 lakhs flagged by auditors indicate regulatory compliance risks. Shareholders should monitor the company's ability to manage working capital and clear statutory obligations.