Spectrum Foods Limited submitted a clarification letter to BSE Limited regarding discrepancies in the filing of Audited Financial Results for the year ended March 31, 2026.
The company clarified that statutory auditors had issued an Audit Report with an Unmodified Opinion on the financial results, which were approved and submitted to the exchange on May 30, 2026. However, due to an inadvertent clerical error in the filing process, the word "Qualified" was mistakenly mentioned in one template header regarding the audit opinion in documents uploaded to the exchange portal.
Additionally, due to clerical oversight during PDF compilation, the Declaration pursuant to Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 was omitted from the original filing. This declaration confirms the issuance of an Audit Report with an Unmodified Opinion.
The company emphasized that there is no change whatsoever in the financial results, financial statements, audit findings, or any other disclosures submitted earlier. The revised filing is limited solely to:
- Correction of the audit opinion description from "Qualified" to "Unmodified"
- Submission of the Declaration pursuant to Regulation 33(3)(d) that was inadvertently omitted
The company requested the exchange to take on record the revised filing of financial results along with the corrected Independent Auditor's Report and the enclosed Declaration under Regulation 33(3)(d). They also requested condonation of delay in submission of the declaration.
The errors were described as unintentional, purely clerical in nature, and not deliberate, with no intention to misrepresent information or withhold disclosure from the exchange or stakeholders.