• Atul Auto reported standalone net profit of ₹53.71 crore for FY26 and recommended a final dividend of ₹3 per share.
• The company acquired L5 EV business division from subsidiary Atul Greentech via slump sale, requiring prior period restatements.
• Auditors issued unmodified opinion but highlighted the business combination accounting under common control as an emphasis of matter.
• Consolidated results show net profit of ₹43.23 crore with strong performance from both automobile and NBFC segments.