Pursuant to the Regulation 33 read with Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ('Listing Regulations'), we wish to inform you that ....
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The Board of Directors of Vapi Enterprise Ltd approved the standalone unaudited financial results for the quarter and nine months ended 31 December 2025, along with the limited review report from statutory auditors M.I. Shah & Co. Total income for Q3 FY26 stood at Rs. 56.43 lacs, marginally lower than Rs. 56.86 lacs in Q3 FY25. For the nine-month period, total income grew to Rs. 178.22 lacs from Rs. 158.30 lacs, a rise of about 12.6%. Net profit for Q3 was Rs. 32.96 lacs (vs Rs. 42.09 lacs last year), while nine-month PAT rose to Rs. 107.91 lacs from Rs. 95.87 lacs. EPS for nine months stood at Rs. 4.73 versus Rs. 4.20 earlier. The auditor's review report included an Emphasis of Matter noting non-compliance with Ind AS-19 (Employee Benefits) regarding non-provisioning of employee benefits, and the absence of an audit trail facility in the company's accounting software.
Nine-month topline and bottomline growth is healthy, but the sharp Q3 YoY profit dip of roughly 22% may raise short-term concerns. The auditor's emphasis on Ind AS-19 non-compliance and missing audit trail is a governance red flag that shareholders should monitor closely.