BSEPact Industries LtdHighNeutral
Announced Thu, 13 Nov · 17:34 IST

Unaudited Financial results for the Quarter and half year ended 30.09.2025

Going ConcernPat NegativeDebt Equity ThresholdResults View source PDF
Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

Pact Industries reported revenue of just Rs 9.37 lakhs for Q2 FY26, flat versus the year-ago quarter, with the company swinging to a small profit of Rs 8.75 lakhs for the quarter. However, for the half year ended September 2025, the company posted a loss of Rs 108.69 lakhs, much wider than the Rs 15.63 lakh loss in H1 FY25. The balance sheet is deeply stressed: total equity is negative at Rs -382.21 lakhs, current borrowings stand at Rs 1,080.31 lakhs against cash of only Rs 12.78 lakhs, and trade receivables of Rs 460 lakhs remain uncollected. A note confirms the company's credit facility has been classified as NPA by the bank, and no interest provision has been made. The limited review report by Sanjeev Raj & Associates is unqualified.

Likely market impact

The negative net worth, NPA-tagged borrowings, and continued losses point to serious going-concern risks. Shareholders should treat this stock as a high-risk penny with near-zero operating activity and a balance sheet that is technically insolvent.