Agri-Tech India reported standalone net loss of ₹94.08 lakhs for FY26 with qualified audit opinion due to interest-free loans.
Company disclosed inter-corporate loans totaling ₹8,790.68 lakhs to related parties without interest charges, currently sub-judice in Supreme Court.
Auditors issued qualified opinion citing non-compliance with Ind AS 109 fair value recognition and Section 186 of Companies Act.
Cash flow from operations was negative ₹7.18 lakhs with cash equivalents declining to ₹7.26 lakhs at year-end.