Pursuant to Regulation 33 the Board meeting held today for considering the unaudited financial results (Standalone) for the quarter ended 30th June, 2025 along with the Limited Review Report ....
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Vapi Enterprise Ltd reported standalone Q1 FY26 total income of Rs 61.74 lacs, up about 22.9% YoY from Rs 50.25 lacs. Operating profit before tax was Rs 11.96 lacs, almost flat versus Rs 12.00 lacs in Q1 FY25. Net profit after tax came in at Rs 39.60 lacs (vs Rs 27.75 lacs), with the big jump driven largely by a deferred tax / earlier-year tax credit rather than core operations. EPS rose to Rs 1.74 from Rs 1.22. The statutory auditor issued a limited review report that includes an Emphasis of Matter paragraph flagging non-compliance with Ind AS-19 (Employee Benefits) due to non-provisioning of employee benefits, and the absence of an audit trail (edit log) facility in the company's accounting software. The business is very small in scale, operating in a single segment.
Core operating performance is essentially flat, so the headline PAT growth looks stronger than the underlying business. The auditor's emphasis of matter on unfunded employee benefits and missing audit-trail controls is a governance red flag investors should weigh, even though the review opinion itself is not qualified.