Adhbhut Infrastructure Limited reported a net loss of ₹157.71 lakh for the financial year ended March 31, 2026, widening from the ₹64.31 lakh loss recorded in the previous year. The company faces significant financial stress, with statutory auditors flagging a material uncertainty regarding its ability to continue as a going concern due to accumulated losses of ₹2,487.91 lakh. Revenue from operations for the year fell to ₹61.41 lakh from ₹82.62 lakh in FY25, while total expenses increased to ₹213.56 lakh from ₹178.63 lakh.

Financial Performance

For the quarter ended March 31, 2026, the company reported a net loss of ₹65.34 lakh on revenue of ₹15.36 lakh. The basic and diluted earnings per share (EPS) for the year stood at a loss of ₹1.43, compared to a loss of ₹0.58 in FY25. The board approved the audited standalone financial results for the fourth quarter and fiscal year, alongside the appointment of a new internal auditor.

Auditor's Observations

M/s Chatterjee & Chatterjee, Chartered Accountants, the statutory auditors, highlighted that the company incurred a net loss before tax of ₹60.79 lakh for the quarter and ₹150.36 lakh for the year. The resulting erosion of net worth and accumulated losses indicate a material uncertainty that casts significant doubt on the company's ability to continue as a going concern. Additionally, the auditors noted an emphasis of matter regarding a provisional attachment order by the Directorate of Enforcement against certain immovable properties and shares held by the promoter company, though the management stated this does not impact business operations.

Board Decisions

The board appointed Mr. Prem Prakash Dharnia & Associates as the Internal Auditor for the financial year 2026-27. The meeting also took note of the Annual Secretarial Compliance Report for FY25-26 and appointed M/s S Khurana and Associates to issue the report for the upcoming financial year. The trading window for designated persons remains closed until 48 hours after the declaration of the audited financial results.

Adhbhut infrastructure Limited has submitted its quarterly compliance certificate to BSE Limited, fulfilling regulatory requirements under SEBI (Depositories and Participants) Regulations, 2018. The submission, dated April 7, 2026, covers the fourth quarter and year ended March 31, 2026.

Regulatory Compliance Details

The certificate was issued under Regulation 74(5) of the SEBI (Depositories and Participants) Regulations, 2018, which mandates companies to provide confirmation regarding dematerialization processes. The document was submitted to BSE Limited with security code number 539189.

Registrar Confirmation

Beetal Financial & Computer Services Private Limited, serving as the company's registrar and share transfer agent, issued the confirmation certificate dated April 3, 2026. The SEBI-approved category I registrar confirmed compliance with dematerialization requirements during the quarter ended March 2026.

The registrar's certificate confirms that:

• Securities received from depository participants for dematerialization were properly confirmed to depositories
• Security certificates received for dematerialization were mutilated and cancelled after due verification
• Names of depositories were substituted in the register of members as registered owners within 15 days
• All securities are listed on stock exchanges where earlier issued securities are listed

Company Information

The certificate was signed by Shivani Dixit, Company Secretary and Compliance Officer, ensuring proper authorization and compliance with corporate governance requirements. This quarterly submission demonstrates the company's adherence to SEBI regulations governing depositories and participant operations.