BSEATN International LtdHighNeutral
Announced Tue, 11 Nov, 2025 · 23:47 IST

Unaudited Financial Results for the Quarter and half year ended 30.09.2025

Pat NegativeNegative Operating CashflowRelated Party TransactionsResults View source PDFExplain this filing
Price reaction

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.