BSEATN International LtdHighNeutral
Announced Tue, 11 Nov · 23:47 IST

Unaudited Financial Results for the Quarter and half year ended 30.09.2025

Pat NegativeNegative Operating CashflowRelated Party TransactionsResults View source PDF
Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

ATN International Limited, a Kolkata-based NBFC, submitted its unaudited financial results for Q2 FY26 (quarter ended 30 Sep 2025) and H1 FY26 (half year ended 30 Sep 2025), along with a Limited Review Report from statutory auditor Deoki Bijay & Co. The auditor issued a clean, unqualified review opinion, stating that nothing came to their attention suggesting material misstatement or non-disclosure. Revenue from operations in Q2 FY26 stood at about Rs 6.11 lakh versus Rs 3.00 lakh in the year-ago quarter, while the company continued to report a loss after tax of roughly Rs 1–2 lakh for the quarter and a larger loss for the half year. The cash flow statement shows net cash used in operating activities of around Rs (0.50) lakh for H1 FY26, compared to a positive Rs 0.73 lakh in H1 FY25. The filing also includes a detailed Related Party Transactions note listing multiple group entities (Annapurna Fiscal, Capstone Infraprojects, Blue Chip Properties, Blue Chip India, etc.) and promoter-group parties (Nita Jain, Arti Jain, Sangeet Jain) with opening/closing balances and movement during the period. The company operates in a single segment.

Likely market impact

The clean limited review is reassuring, but persistent losses and negative operating cash flow point to weak near-term profitability for shareholders. Heavy related-party dealings across several group companies are worth monitoring for governance.