Financial Analyst Summary: Kriti Nutrients Ltd. Regulatory Response

Summary of Company's Response

Kriti Nutrients Ltd. submitted a formal clarification to the National Stock Exchange of India Limited (NSE) on 5th September 2026 regarding observations raised by the exchange in its mail dated 31st August 2026. The communication specifically addressed formatting issues related to the company's Limited Review Report for its financial results.

Date and Nature of Exchange Query

The NSE query was received on 31st August 2026 and concerned the format of the Limited Review Report/Independent Auditor's Report for the company's financial results for the quarter ended 30th June 2026.

Company's Clarification on Reporting Format

The company provided a detailed point-by-point response to the NSE's observation:

  • The NSE observed that the Limited Review Report was not in the format prescribed by SEBI, specifically noting that the header of the Consolidated Limited Review Report mentioned "Independent Auditors Report" instead of the appropriate terminology.
  • In response, Kriti Nutrients clarified that: (1) The first paragraph of the report begins with "We have reviewed the accompanying statement consolidated financial of results"; (2) The heading of the accompanying statement is "STATEMENT OF UNAUDITED STANDALONE AND CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER ENDED ON 30TH JUNE 2026"; and (3) The report covers all required matters prescribed in the format of Independent Auditor's Review Report on consolidated unaudited quarterly and year-to-date financial results.

Regulatory Compliance Reference

The company implicitly addressed compliance with SEBI regulations by asserting that their report "covers all the required matters prescribed in the format of Independent Auditor's Review Report on consolidated unaudited quarterly and year to date financial results."

Financial Results Clarification Details

The clarification focused exclusively on the formatting and presentation aspects of the financial results documentation rather than the actual financial numbers or performance metrics. No specific financial figures were discussed or clarified in this response.

Conclusion and Request

The company respectfully requested that the NSE consider the matter satisfactorily addressed and drop the observation, further requesting that no further action be initiated in this regard.

Topic Tags: Regulatory Response, Financial Results Compliance, SEBI Regulations, Reporting Format, NSE Communication