📉 Results ka Scene Kya Hai?
Dekho, Sri Lakshmi Saraswathi Textiles (Arni) Limited ne Q3 FY26 mein net loss report kiya hai ₹488.47 Lakhs ka. P Pichle quarter se yeh 47.9% zyada hai, matlab loss aur badh gaya. Pichle saal ke Q3 FY25 se yeh 10.7% kam hai, par sequential growth dikha raha hai.
Revenue ki baat karein toh woh bhi gira hai. Q3 FY26 mein company ki net sales ₹2113.91 Lakhs rahi, jo pichle saal ke Q3 se 20.7% kam hai. Pichle quarter se bhi yeh 9.7% neeche hai. Aur nine months ending December 2025 tak revenue ₹6651.52 Lakhs raha, jo pichle saal se 9.3% kam hai. EPS bhi negative mein hai, Q3 mein ₹-14.66 aur nine months mein ₹-35.88.
🚩 Auditor Ne Lagaya 'Going Concern' Ka Flag!
Sabse alarming baat yeh hai ki company ke auditors ne report mein saaf likh diya hai ki woh 'going concern' basis par operate kar paayenge ya nahi, ispe material uncertainty hai. Matlb, yeh company aage chal paayegi ya nahi, iska koi pakka nahi hai. Yeh doubt isliye hai kyunki company ko pichle teen saalon se losses ho rahe hain aur net worth bhi negative mein hai, cumulative losses ₹9,195.89 Lakhs tak pahunch gaye hain March 2025 tak.
Aur toh aur, company ne PF (Employees' Provident Fund) ke ₹124.23 Lakhs aur ESI (Employees' State Insurance) ke ₹10.55 Lakhs jaise statutory dues bhi time pe nahi bhare hain. TDS ke bhi ₹12.59 Lakhs baki hain. Auditor ne warning di hai ki isse penalties aur legal issues badh sakte hain.
🚀 Management Ka Optimism Aur Revaluation Ka Kamaal
Management ne kaha hai ki tension mat lo. Unko umeed hai ki FY 2026-27 tak business mein sudhaar aayega, government initiatives aur trade deals se madad milegi. Yeh bhi promise kiya hai ki jo bhi statutory dues baki hain, woh agli quarter tak bhar diye jayenge.
Ek aur interesting cheez hui hai! Company ne apni zameen, buildings aur plant & machinery ki revaluation ki hai, jisme ₹28,767.74 Lakhs ka surplus dikhaya gaya hai. Isse 'Other Comprehensive Income' aur 'Total Comprehensive Income' mein ₹19,473.55 Lakhs ka faayda dikh raha hai Q3 FY26 ke liye. Yeh sab balance sheet ko theek dikhane mein kaam aaya hai, par asal operational problems abhi bhi wahi hain.