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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Awaiting price reaction for this filing.
The board approved unaudited standalone financial results for the quarter ended 30 June 2025, along with the statutory auditor's limited review report. Total income rose about 22.9% year-on-year, from Rs. 50.25 lakhs in Q1 FY25 to Rs. 61.74 lakhs in Q1 FY26. Net profit after tax jumped roughly 42.7%, from Rs. 27.75 lakhs to Rs. 39.60 lakhs, lifting EPS from Rs. 1.22 to Rs. 1.74. However, the auditor's limited review report includes an 'Emphasis of Matters' paragraph flagging two concerns: (1) non-compliance with Ind AS-19 on Employee Benefits due to non-provisioning of employee benefits, the financial impact of which is described as not ascertainable, and (2) the company's accounting software lacks an audit trail (edit log) facility as required under Rule 11(g) of the Companies (Audit and Auditors) Rules, 2014. The auditor has not qualified its review conclusion but has drawn serious attention to these issues.
Headline growth is strong for a small-cap, but the auditor's emphasis of matter highlights potential compliance and provisioning gaps that shareholders should track in coming filings. Watch for any restatement, additional provisioning for employee benefits, or corrective action on the audit trail requirement.