• Emerald Leisures reported audited standalone net loss of ₹856.04 lakh for FY26 and ₹63.94 lakh for Q4 FY26.
• The Board approved financial results and noted no impairment required for non-financial assets after going concern assessment.
• Right issue proceeds of ₹1,218.85 lakh were fully utilized for debt repayment and corporate purposes in FY25.
• Auditors issued unmodified opinion with emphasis on management's going concern assessment and impairment evaluation.