Key Financial Figures (Unaffected by Qualifications)
The audited financial figures, both before and after adjusting for the audit qualifications, remain unchanged, indicating no quantitative impact from the qualifications:
- Turnover / Total income: ₹43.95
- Total Expenditure: ₹28.21
- Net Profit/(Loss): -₹3.4 (loss)
- Earnings Per Share: -₹0.06 (loss per share)
- Total Assets: ₹250,817.56
- Total Liabilities: ₹250,002.72
- Net Worth: ₹814.84
Audit Qualifications Details
The auditors issued a Disclaimer of Opinion based on two key qualifications:
1. Non-compliance with Companies (Accounts) Rules, 2014: The company did not maintain accounting software with the required feature of recording an audit trail for every transaction. This includes the lack of a creation and edit log for each change made in the books of accounts, along with the date of such changes, and the inability to ensure the audit trail cannot be disabled.
2. Non-compliance with Indian Accounting Standards (Ind AS): The standalone financial statements do not comply with the Indian Accounting Standards specified under Section 133 of the Companies Act, 2013.
Frequency of Qualification
The disclosure explicitly states that the qualification is repetitive.
Management's View and Impact Estimation
For qualifications where the impact is not quantified by the auditor, the management provided the following:
- Management's Estimation: The management is actively working on addressing the matters highlighted in the Auditor Report.
- Inability to Estimate Impact: Not applicable (NA).
Signatories and Approvals
- Company Director: Geeta Setti (Director/Auth Signatory, DIN: 10317304)
- Chief Financial Officer (CFO): Ajay Kumar
- Audit Committee Chairman: Namrata Sharma
- Statutory Auditor: Ankush Gupta & Associates
Place and Date of Filing
Place: Delhi
Date: 01-06-2026