Board outcome: unaudited standalone results for half year ended September 30, 2026 carry a limited review report
Board meeting outcome covers the company's unaudited standalone results for the half year ended September 30, 2026, and the year-to-date period April 01, 2026 to September 30, 2026.
By ScoutQuest · · 2 min read
- Results Period
- half year ended September 30, 2026
- Year-to-Date Period
- April 01, 2026 to September 30, 2026
- Statutory Auditors
- Samir M. Shah & Associates, Chartered Accountants, Ahmedabad
What came out of the board meeting
The outcome is the company's unaudited standalone financial results for the half year ended September 30, 2026, together with the year-to-date figures for April 01, 2026 to September 30, 2026. The results are accompanied by a limited review report signed by Samir M. Shah & Associates, Chartered Accountants, Ahmedabad, whose office seal appears on the report.
What a limited review report is
- It is a review, not a full audit. The auditors conducted it under SRE 2410, the standard for review of interim financial information by an entity's independent auditor.
- The conclusion gives moderate assurance that the financial statements are free of material misstatement. The report itself says this is less assurance than an audit.
- The work is limited mainly to inquiries of company personnel and analytical procedures applied to financial data.
- The auditors state plainly: "We have not performed an audit and accordingly, we do not express an audit opinion."
Standalone and interim
- The statement is the responsibility of the company's management and has been approved by the board.
- It is prepared under Accounting Standard 25, "Interim Financial Reporting", read with the Companies Act, 2013 and other accounting principles generally accepted in India.
- The figures are standalone, meaning they reflect the company on its own rather than a consolidated group picture.
- They are unaudited interim numbers covering a six-month period, not full-year audited accounts.
How a reader can use this
- Interim results show how the business performed across the half year and the year-to-date window; they are a mid-period snapshot rather than a full-year view.
- Because the review gives moderate, not audit-level, assurance, the numbers carry the caveats that apply to reviewed interim statements.
- When reading any figure, note which line item it belongs to (for example revenue from operations, total income or profit after tax) and that the statement is standalone, so it is not directly comparable with consolidated numbers of other companies.
- The report is addressed to the board of directors and is submitted as part of the company's periodic results disclosure obligations.
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