Aakhir kya hai yeh interest-free loan ka chakkar?
Dekho, SPA Capital Services ne Q3 FY26 mein numbers toh acche dikhaye hain. Revenue 35.95% badh kar ₹8.22 Crore pahuncha aur Net Profit 53.68% jump karke ₹0.21 Crore ho gaya. Basic EPS bhi 54.2% badh ke ₹0.680 ho gaya tha. Agar 9 mahine ki baat karein toh revenue 46.14% badh kar ₹27.66 Crore hua, haalanki profit growth thoda kam 3.94% hokar ₹0.40 Crore raha.
Auditor ne pakdi gadbadi!
Ab, yahan se asli khel shuru hota hai. Auditors M/s DHANA & Associates ne report mein kuch critical observations likhi hain. Unhone dekha ki company ne kuch loans par interest charge hi nahi kiya hai. Sirf Q3 mein ₹19.41 Lakh aur 9 mahine mein ₹58.07 Lakh ka interest nahi liya gaya. Auditors ka kehna hai ki is wajah se profits actual se zyada dikh rahe hain aur loan liabilities kam.
Aur sabse badi baat yeh hai ki company ne ₹3.14 Crore ke loans alag-alag parties ko bina koi interest liye diye hain. NBFC guidelines ke hisaab se, aise loans ko 'loss assets' mana jata hai aur unke liye provision karna zaruri hai. Company ne yeh provision nahi ki hai, jiski wajah se auditors ke mutabik, profit ₹3.14 Crore tak overstate hua hai aur loan assets bhi utne hi zyada dikh rahe hain.
Chinta ka vishay: Unmodified Opinion!
Sabse surprising baat yeh hai ki itni badi accounting issues pakde jaane ke baad bhi, auditors ne report mein koi modification nahi kiya hai. Unhone apne conclusion mein bola ki financial results par unka opinion 'not modified' hai. Yeh cheez investors ke liye sabse bada concern hai, kyuki yeh company ki reporting integrity par sawaal uthata hai.
Aage kya ho sakta hai?
Is poore maamle mein sabse bada risk yahi hai ki agar regulatory action hua ya baad mein adjustments kiye gaye, toh company ke reported numbers aur investors ka trust dono par bura asar padega. Company ne future ko lekar koi guidance bhi nahi di hai, toh aage kya hoga, yeh kehna mushkil hai. Isliye bhaiyo, invest karne se pehle bahut zyada caution barakhteyega aur in audit findings ko closely monitor kariyega.