BSEShri Niwas Leasing And Finance LtdHighNeutral
Announced Wed, 4 Feb · 16:19 IST

Unaudited (Standalone) Financial Results The Board of Directors have considered and approved the Unaudited (Standalone) Financial Results along with Limited Review Report thereon for the ....

Emphasis Of MatterRevenue Growth 20pctResults View source PDF
Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

The Board approved unaudited standalone financial results for Q3 FY26 (Oct-Dec 2025). Total income for the quarter stood at Rs 38.73 lakh, up from Rs 13.69 lakh in the same quarter last year, with profit after tax of Rs 32.66 lakh versus a loss of Rs 9.36 lakh in Q3 FY25. EPS for the quarter was Rs 0.14 versus negative Rs 0.23 earlier. For the nine months ended December 2025, the company reported a large profit of Rs 1,05,023.15 lakh, driven primarily by the reversal of prior period impairment provisions on financial instruments (a huge Rs 1,04,911.53 lakh impairment had dragged down the comparable prior year and full year FY25 results showing a loss of Rs 1,16,360.56 lakh). The statutory auditor issued a limited review report containing an Emphasis of Matter paragraph, drawing attention to the matter without qualifying their opinion.

Likely market impact

Headline nine-month profit looks extraordinary but is essentially a one-time reversal of last year's impairment, not from core operations. The small quarterly profit shows the underlying business remains modest in scale. The auditor's Emphasis of Matter flag is a watch-out for investors assessing the quality of earnings and the company's financial position.