Audited Financial Results as on 31st March 2026 alongwith Independent Auditors Reports and Declaration

Qualified audit opinionEmphasis of matterRelated-party transactionsRevenue growth above 20%Profit growth above 25%Results View source PDF Explain this filing

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Price reactionminutes from the announcement price · days from the prior close

-5.6%Reaction day

₹56.00

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Nifty Microcap 250market · in no size index; the smallest one is used+0.7%-6.3% vs market

Other Agricultural Products peers, median of 55sector+0.8%-6.3% vs sector

On the reaction day the stock moved 6.3 pts less than Nifty Microcap 250 and 6.3 pts less than its Other Agricultural Products peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

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UpDownMarket · Nifty Microcap 250Sector · Other Agricultural Products peers, median of 55Pending

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AI summary

Unisem Agritech Ltd reported revenue from operations of Rs 8,103.38 lakhs for FY 2025-26, up from Rs 6,907.75 lakhs in the previous year, representing approximately 17% revenue growth. Profit after tax stood at Rs 529.65 lakhs compared to Rs 427.41 lakhs, marking about 24% PAT growth. The statutory auditors M/s SKSVM & Co. issued a Qualified Opinion due to non-provision of interest liability on delayed payments to MSME creditors under the MSMED Act, 2006, as the company lacks complete vendor information for reconciliation. Key audit concerns included inventory valuation for seasonal seed business, trade receivables recovery (30% of turnover), revenue cut-off accuracy, and related party purchases of Rs 20.74 crores from Unison. The auditors also noted discrepancies between quarterly statements filed with banks and books of account for trade receivables. Internal controls were found adequate despite these issues.

Likely market impact

The qualified opinion raises concerns about financial reporting quality and MSME compliance. Shareholders should note the auditor's emphasis on trade receivables reconciliation uncertainties and related party transaction materiality. The positive revenue and PAT growth is offset by audit qualifications that may impact investor confidence.