Unaudited results along with Limited review report for half year ended 30th september 2025
Awaiting price reaction for this filing.
The Board of Web Element Solutions approved unaudited H1 FY26 results at its meeting on 12 November 2025. Statutory auditor SDG & Co issued a clean (unmodified) limited review report, noting nothing that would suggest material misstatement. Total balance sheet stood at roughly ₹7.63 crore (vs ₹7.40 crore at March 2025), with cash and equivalents rising to ₹1.70 crore from ₹1.58 crore and reserves & surplus jumping to ₹70.6 lakh from ₹52.9 lakh. No long-term debt is visible on the books. However, net cash from operating activities turned negative at around ₹-1.12 lakh, compared to a positive ₹10.87 lakh in H1 FY25, indicating working capital absorbed cash this half. Net profit before tax was around ₹3.11 lakh versus ₹20.37 lakh in the year-ago period (the decline partly reflects non-cash write-offs shown as a negative adjustment).
Balance sheet remains debt-free and cash-rich, but the swing to negative operating cash flow and a sharp drop in pre-tax profit compared to last year are points investors should watch. The clean auditor review limits immediate concerns about disclosure quality.