📉 Financials mein girawat, Auditors ne uthaye sawaal!
Dekho, Punjab Communications Ltd. ne FY26 ki teesri quarter (December 2025 tak) mein apna financial performance kaafi girawat dikhayi hai. Pichhle saal isi quarter mein company ₹0.55 Cr ka profit kama rahi thi, lekin is baar ₹(0.25) Crore ka Net Loss ho gaya. Per share earnings bhi ₹0.22 se gir kar ₹(0.76) ho gayi hai. Quarter-on-quarter bhi dekho toh revenue 35.13% kam hua hai aur loss badh gaya hai.
Ek taraf jahan revenue from operations 15.26% badhkar ₹4.09 Cr tak pahuncha aur total revenue 25.80% badhkar ₹7.18 Cr hua, wahi company ne future earnings ki uncertainty ke karan deferred tax assets recognise nahi kiye hain. Matlab, future ko lekar company kaafi conservative hai.
Auditor Report ka Bada Kand!
Lekin sabse badi aur alarming baat kya hai pata hai? Company ke statutory auditors ne ek "Qualified Conclusion" diya hai. Iska matlab hai ki unko kuch numbers par bharosa nahi hai.
Auditors ne inventory valuation ke tareeke par serious sawaal uthaye hain:
- Raw Materials: Inko "last purchase rate" se value kiya gaya hai, na ki standard FIFO method se.
- Work-in-Process & Finished Sub-assemblies: Sirf material cost par value kiya gaya, jismein labour aur overheads shamil nahi hain. Yeh toh company ki apni policy ke khilaf hai.
- Non-moving Inventory: Isko cost ke bajaye replacement cost par value karna chahiye tha, par cost par hi kiya gaya.
Aur toh aur, auditors ne yeh bhi bataya ki company ne physical verification of inventories kiya hi nahi! Yeh toh basic control ki kami dikhata hai.
Iske upar, pichhle auditors ne toh pichhle saal ke financial statements par "adverse opinion" diya tha. Yeh sab dekh kar toh lagta hai ki company ke financial reporting par bade questions uth rahe hain. Investors ko ab behad savdhani baratni hogi.