regu 33 of sebi lodr 2015
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Awaiting price reaction for this filing.
Unjha Formulations Ltd reported audited FY25 results with total operating income of ₹1,397.68 lacs, down about 24.5% from ₹1,850.75 lacs in FY24, mainly due to lower cost of materials consumed. Despite the revenue decline, FY25 profit after tax rose to ₹40.76 lacs from ₹27.79 lacs in FY24, a jump of roughly 47%, translating to EPS of ₹0.91 vs ₹0.62. Q4 FY25, however, was weak with a net loss of ₹40.64 lacs versus a ₹17.50 lacs loss in Q4 FY24. The balance sheet shows other equity in the negative at ₹(134.17) lacs, indicating accumulated losses, while cash and equivalents fell to ₹64.38 lacs from ₹87.47 lacs. Net cash from operating activities turned negative at ₹(4.49) lacs compared to ₹102.61 lacs last year. The statutory auditor (Jain & Golechha) issued an un-modified opinion, and the board also appointed M/s Ajay Parikh & Associates as Secretarial Auditor for FY26–FY30.
The un-modified audit opinion is reassuring, but shrinking revenue, a negative other equity, and negative operating cash flow signal stress in operations. Full-year PAT growth is largely a cost-side story rather than demand recovery, so investors should watch Q1 FY26 for signs of revenue stabilisation before turning constructive.