STC FY26 results: qualified opinion, non-going concern basis

Going ConcernQualified OpinionEmphasis Of MatterExceptional ItemContingent Liabilities IncreasedResults View source PDF Explain this filing

STCINDIA · price

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▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.

Price reactionminutes from the announcement price · days from the prior close

-2.7%Reaction day

₹121.62

prior close

₹123.46

announcement price

After-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used+0.6%-3.3% vs market

Trading & Distributors peers, median of 135sector+0.0%-2.7% vs sector

On the reaction day the stock moved 3.3 pts less than Nifty Microcap 250 and 2.7 pts less than its Trading & Distributors peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

Minutes after the announcementfrom the announcement price · no benchmark

Stock

-2.5

10m

-2.0

15m

-2.3

30m

-2.7

Sessions after the filingfrom the prior close

StockMarketvs marketSectorvs sector

Reaction day

-2.7+0.6-3.3+0.0-2.7

Next day

-3.6+0.4-3.9+0.2-3.8

-3.9+0.7-4.6-0.2-3.7

-4.4+1.0-5.4+0.0-4.4

-4.6-0.0-4.6-1.5-3.1

-7.1-0.6-6.5-1.2-5.8

-5.3+0.7-6.0-0.5-4.9

15d

-8.4-1.2-7.2-2.8-5.6

-12.1-0.9-11.2-3.4-8.8

-18.8-9.0-9.8-8.9-9.9

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UpDownMarket · Nifty Microcap 250Sector · Trading & Distributors peers, median of 135Pending

Minute windows have no benchmark: there is no intraday index history to compare against.

AI summary

Board approved FY26 audited consolidated results and Q1 FY27 standalone results on Aug 25, 2026. Auditor gave a qualified opinion citing issues with non-current assets held for sale, unprovided doubtful trade receivables of about Rs 1.07 lakh crore, unrevalued foreign currency items, non-provisioning of L&DO demand of Rs 4,743 lakh, and unreconciled trade payables. Financial statements were prepared on a non-going concern basis. A One Time Settlement with six lender banks led to an exceptional profit of Rs 606.23 crore. Multiple large contingent liabilities disclosed including DM property tax demand of Rs 8,002 lakh.

Likely market impact

Serious red flags: non-going concern basis, qualified audit, and large contingent liabilities may weigh on the stock. OTS-driven exceptional profit is non-recurring.