📉 Cranex Ke Numbers Aur Auditor Ka 'Sawaal'
Cranex Limited ne apna Q3 FY26 aur 9 mahine ka result announce kiya hai, aur bhai, sirf revenue badha hai, profit mein toh dhamaaka ho gaya! Standalone basis pe Q3 mein revenue ₹1,154.15 Crore raha, jo pichhle saal ke ₹1,093.30 Crore se 5.57% zyada hai. Lekin jab profit ki baat aati hai, toh game change ho gaya. Net profit 51.04% gir kar ₹32.40 Crore ho gaya, jabki pichhle saal ye ₹66.18 Crore tha. Basic EPS bhi ₹1.01 se kam hokar ₹0.49 ho gaya.
Yaar, 9 mahine ka figure dekho toh standalone revenue ₹3,308.18 Crore raha jo 4.90% badha hai. Profit ₹98.98 Crore ke aas paas raha, jo lagbhag same hi hai, aur EPS ₹1.65 se badhkar ₹1.87 ho gaya. Consolidated numbers bhi lagbhag same kahani keh rahe hain, profit 51.09% gira hai.
Auditor Report: Asli Tension Toh Yahan Hai!
Sabse badi chinta wali baat hai company ki auditor report. Ismein kuch aise points hain jo finance statements ki reliability par sawaal utha rahe hain:
- Asset Register Nahi: Property, Plant & Equipment (PPE) ka koi proper register hi nahi hai, toh assets hain bhi ya nahi, aur unki value sahi hai ya nahi, ye check karna mushkil hai.
- Inventory Valuation: Inventory ko sirf management ke kehne par value kiya gaya hai, koi independent check nahi hua.
- Balances Unconfirmed: Trade receivables, payables aur loans ke balances ko third parties se confirm nahi kiya gaya hai.
- Ind AS 109 Ka Panga: Company ne financial assets aur liabilities ko measure karne ke liye Ind AS 109 standard ko follow nahi kiya hai, jo ki ek associate se related hai.
- Ind AS 111 Ka Misuse: Joint venture mein investment ki accounting bhi Ind AS 111 ke hisab se galat tarike se hui hai.
- Associate Ka Data: Consolidated results mein ek associate ka financial data dala gaya hai, jiska khud ka auditor review nahi hua hai.
Yeh sab points dikhate hain ki company ke internal financial controls aur accounting practices mein badi ghabad hai. Investors ko ab yeh dekhna hoga ki company in issues ko kaise solve karti hai aur auditors ka trust kaise wapas jeetti hai.