Chalo, iska poora matter kya hai, woh samjhte hain.
Williamson Magor & Co. Limited ne abhi apne Q3 FY26 ke results diye hain, aur yeh reports M/s. V. Singhi & Associates ne tayyar ki hain. Sabse badi baat yeh hai ki auditors ne company ke liye "Material uncertainty related to Going Concern" ka flag lagaya hai. Aasan bhasha mein, yeh ek serious warning hai ki company future mein operate kar payegi ya nahi, ismein bada doubt hai. Aur iska main reason hai ki company ki net worth poori tarah se khatam ho gayi hai. Jab net worth hi nahi bachi, toh company chalana bohot risky ho jayega.
Numbers kya bol rahe hain?
Company ne standalone basis par Q3 FY26 mein ₹6,257 thousand ka loss before tax report kiya hai. Pichhle 9 mahine ki baat karein toh net loss after tax ₹57,453 thousand raha, jisse EPS ₹(165.56) ho gaya. Wohi, consolidated operations mein bhi company ne Q3 mein ₹6,249 thousand ka loss before tax dikhaya hai. Aur 9 mahine mein toh consolidated net loss after tax ka figure ₹1,96,700 thousand pahunch gaya, jabki total consolidated income sirf ₹35,610 thousand thi.
Aur Kya Kya Gadbad Hai?
Auditors ki report mein aur bhi bohot saari red flags hain:
- RBI Rules Violation: Company RBI ke norms follow nahi kar rahi hai, kyuki unka NBFC registration cancel ho gaya hai, haalanki woh ise restore karne ki koshish kar rahe hain.
- Chhupaya Gaya Karz: Sabse badi chinta yeh hai ki company ne secured borrowings par lagne wale interest ko recognize hi nahi kiya. Q3 mein yeh ₹1,08,306.96 thousand aur 9 mahino mein ₹3,23,289.09 thousand banta hai. Isse finance costs aur total liabilities kam dikhayi gayi hain.
- Bada Arbitration Award: Ek arbitration award ke tehat company par ₹50,89,591 thousand ki joint liability hai, jise abhi Delhi High Court mein challenge kiya gaya hai.
- Loan Defaults: Company ne HDFC Bank aur IL&FS Financial Services jaise lenders ko loan ke principal aur interest pay karne mein default kiya hai.
- Overstated Assets: Company ne jo Deferred Tax Assets (DTA) ₹12,15,358 thousand dikhaye hain, woh bhi over-stated lagte hain.
- Hisab Mein Gada-Gadi: Receivables, liabilities aur loan creditors ka proper reconciliation nahi ho raha hai.
Management ka Bharosa vs. Auditors ka Sach
Itni saari problems hone ke bawajood, management ka kehna hai ki unko future cash inflows par bharosa hai aur lender aur promoter support se working capital improve ho jayega. Lekin yeh confidence auditors ke 'going concern' risk wale warning ke bilkul opposite hai. Investors ko yahan bohot soch-samajh kar decision lena padega.