Unaudited Financial statement for the quarter and half year ended September 30 2025

Emphasis of matterRevenue growth above 20%Net loss reportedResults View source PDF Explain this filing

Price

Loading chart…

▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.

Price reactionminutes from the announcement price · days from the prior close

-4.7%Reaction day

₹66.85

prior close

—

announcement price

After-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used+0.6%-5.3% vs market

Diversified Commercial Services peers, median of 66sector-0.4%-4.3% vs sector

On the reaction day the stock moved 5.3 pts less than Nifty Microcap 250 and 4.3 pts less than its Diversified Commercial Services peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

Minutes after the announcementfrom the announcement price · no benchmark

Stock

—

10m

—

15m

—

30m

—

Sessions after the filingfrom the prior close

StockMarketvs marketSectorvs sector

Reaction day

-4.7+0.6-5.3-0.4-4.3

Next day

-9.5-0.2-9.3-1.2-8.3

—-0.4—-1.4—

-9.9-0.7-9.2-1.6-8.3

—-2.2—-2.4—

-10.4-2.8-7.5-2.6-7.8

-10.2-1.4-8.8-3.1-7.2

15d

-18.5-7.0-11.4-6.8-11.6

-18.5-6.1-12.4-5.8-12.7

—-9.2—-11.1—

-14.8-6.8-8.0-13.5-1.3

UpDownMarket · Nifty Microcap 250Sector · Diversified Commercial Services peers, median of 66Pending

Minute windows have no benchmark: there is no intraday index history to compare against.

AI summary

Vishvprabha Ventures reported standalone revenue from operations of Rs. 353.72 lakhs for Q2 FY26 (vs Rs. 392.17 lakhs in Q2 FY25), with half-year revenue at Rs. 667.54 lakhs (up from Rs. 544.68 lakhs, ~22.6% growth). Standalone net profit for the half year was sharply lower at Rs. 8.56 lakhs versus Rs. 86.23 lakhs last year, dragged by a Rs. 79.32 lakh bad-debt loss from Goa operations. On a consolidated basis, half-year revenue rose to Rs. 804.22 lakhs (~26.7% growth), but the company slipped into a loss of Rs. 27.43 lakhs versus a profit of Rs. 29.81 lakhs a year ago. The auditor flagged three Emphasis of Matter items: unpaid GST dues for July 2025 with returns unfiled, unpaid statutory dues (PF, PT, TDS), and the Goa bad-debt settlement. Borrowings remain heavy, especially on a consolidated basis (Rs. 1,686 lakhs against equity of Rs. 789 lakhs).

Likely market impact

Mixed-to-negative read for shareholders: top-line grew strongly YoY on a half-year basis, but profitability collapsed with the Goa bad-debt hit and subsidiary losses turning consolidated PAT negative. The unresolved GST filing and unpaid statutory dues are compliance red flags that may attract regulatory scrutiny.