BSEVapi Enterprise LtdHighNegative
Announced Sat, 30 May · 16:47 IST

Standalone Audited Financial Statements for the year ended 3st March, 2026 Auditors Report with Modified Opinion Annexure-I in the prescribed Format with Statement of Impact of Audit ....

Qualified OpinionEmphasis Of MatterExceptional ItemNegative Operating CashflowResults View source PDF

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AI summary

Vapi Enterprise Ltd reported total income of Rs 240.57 Lacs (up ~10% from Rs 218.15 Lacs) and net profit of Rs 149.45 Lacs (up ~14% from Rs 131.55 Lacs) for FY2026. However, the auditor issued a Qualified Opinion due to two unresolved issues: (1) an electricity deposit of Rs 2.14 Crore paid under protest pending High Court appeal (3rd time qualification), and (2) factory land sale proceeds with no definitive business plan yet (2nd time qualification). Additionally, the company disclosed non-compliance with Ind AS-19 (Employee Benefits) regarding non-provisioning. Operating cash flow was negative at Rs 690.51 Lacs. Total assets stand at Rs 3,824.59 Lacs with net worth of Rs 3,710.09 Lacs.

Likely market impact

The qualified opinion and negative operating cash flow are concerning. However, strong net worth (Rs 3,710 Lacs) and auditor's no-going-concern doubt provide some stability. The unresolved electricity dispute and lack of business clarity after land sale are risks investors should monitor.