Financial Impact Analysis
The company has provided a detailed table comparing audited financial figures before and after adjusting for audit qualifications (all amounts in ₹ lakhs):
- Turnover/Total Income: ₹14,105.99 (unchanged after adjustment)
- Total Expenditure: ₹12,949.00 (unchanged after adjustment)
- Net Profit/(Loss): ₹1,156.99 (unchanged after adjustment)
- Earnings per share: ₹5.44 (unchanged after adjustment)
- Total Assets: ₹23,554.73 (unchanged after adjustment)
- Total Liabilities: ₹23,554.73 (unchanged after adjustment)
- Net Worth: ₹5,110.88 (unchanged after adjustment)
Audit Qualification Details
- Type of Audit Qualification: Qualified opinion
- Frequency of Qualification: First time
- Impact Quantification: Not quantified by the auditor
- Management's View: No material impact on the financials
Additional Details
The complete details of the audit qualification are provided in Annexure-A, which is referenced but not included in this filing.