Chalo dekhte hain company ka kya scene hai. Sanchay Finvest Limited ne Q3 FY26 ke liye apne results announce kiye hain aur numbers dekh kar lagta hai ki sab theek nahi chal raha. Total revenue toh ₹2,395 Lakhs dikhaya, lekin operations se actual net revenue toh -₹18.64 Lakhs nikla. Yaani, company ko apne kaam-kaaj se income se zyada kharcha ho raha hai. Aur jab expenses ki baat aati hai, toh woh bhag kar ₹1,76,342 Lakhs tak pahunch gaye. Iska seedha natija hua ₹511 Lakhs ka net loss. Iske alawa, company ne ₹2,607 Lakhs ke extraordinary items bhi dikhaye hain, jismein NSE dwara lagaya gaya ₹20.43 Lakhs ka penalty bhi shamil hai kyuki kuch non-compliances paayi gayi thi.
🚩 Auditors ki nazar mein kya gadbad hai?
Par asli tension toh auditors ki report mein hai. Unhone kuch aise points raise kiye hain jo company ke financial health par bade sawaal khade karte hain:
- Credit Loss Provisioning: Sabse badi baat, company ne kuch current assets par expected credit losses ki provisioning nahi ki hai. Yeh doubtful trade receivables ₹67.21 Thousand ke the. Yaani, company apne assets ko shayad actual se zyada dikha rahi hai. Yeh toh accounting standard Ind AS 109 ke khilaf hai.
- Preference Shares Ka Funda: Preference shares ko lekar bhi badi gadbad hai. Na toh agreed rate par dividends diye gaye hain, na hi sab shareholders tak payment pahunchi hai. Aur preference shares ka redemption bhi due date ke baad hua hai. Ye toh contracts ki breach ho sakti hai.
- Reconciliation Ka System Hi Nahi: Auditor ne kaha hai ki deposits, advances, aur other receivables/payables ke balances confirm karne ya reconcile karne ka koi proper system hi nahi hai company mein. Is lack of basic control ki wajah se auditor confirm hi nahi kar paa rahe ki company ke records accurate hain bhi ya nahi.
- Trade Payables Ki Galti: Trade payables ko MSME aur others mein ya disputed aur undisputed categories mein divide karne mein bhi dikkat hai. Ye sab management ne apne hisab se kiya hai, bina proper proof ke. Matlab, sahi data ka koi pata nahi.
Abhi tak company management ki taraf se koi aage ka outlook ya strategy ke baare mein koi update nahi aaya hai. Auditors ki itni critical findings ke baad, investors ke liye yeh situation bilkul uncertain lag rahi hai.