Audit Report Details
The audit report was issued by NKSC & Co. on 29th May, 2026 with a modified opinion. The statement provides details of each audit qualification, management's views and explanations, and the quantified and/or qualitative impact on the financial statements.
Board Approval
The statement was reviewed and approved by the Board of Directors at their meeting held on 29th May 2026.
Financial Figures (₹ in Lakhs)
All financial figures remain unchanged between the audited figures (before adjusting for qualifications) and adjusted figures (after adjusting for qualifications):
- Turnover/Total Income: 65.37
- Total Expenditure: 54.20
- Net Profit/(Loss): 9.32
- Earnings Per Share: 0.08
- Total Assets: 1199.91
- Total Liabilities: 1199.91
- Net Worth: 1199.57
Audit Qualification Details
Type of Audit Qualification: Disclaimer of Opinion
Frequency of qualification: Appeared first time
Details of Audit Qualification: Due to change in management (shareholders) of the Company during the current financial year, the current management was not able to provide sufficient and appropriate financial/accounting records to verify the transactions entered in the books of accounts of the Company. Specifically missing documentation includes:
- Bank statements
- Loan agreements
- Trade receivables and trade payables confirmations
- Invoices and supporting vouchers for sales and other expenses during the year
The auditors were unable to confirm or verify by alternative means the state of affairs of the Company for the year ended 31 March 2026, its profit, and its cash flows.
Management's Response
Management is looking into the concern matter but is unable to estimate the impact of the audit qualification. The reasons for inability to estimate are not specified in the disclosure.
Auditors' Comments
No additional comments from auditors are provided in the statement (marked as NA).