Golkonda Aluminium Extrusions Ltd has declared that the Independent Auditor's Report for the financial year ended March 31, 2026, carries an unmodified opinion, subject to specific qualifications. The disclosure, made to BSE Limited on May 25, 2026, confirms that the statutory auditors, VRSK & Associates, reviewed the standalone audited financial results in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The company stated that the audit report is self-explanatory and contains an unmodified opinion, except for the matters specified in the filing. The declaration references SEBI Circular No. CIR/CFD/CMD/56/2016 dated May 27, 2016, as part of the regulatory framework governing the disclosure.

Two specific issues were highlighted in the declaration. First, the company did not maintain accounting software with a feature to record the audit trail of every transaction. This includes the absence of a log to track changes made in the books of accounts along with the date of modification, and a mechanism to ensure the audit trail cannot be disabled, as required by the proviso to Rule 3(1) of the Companies (Accounts) Rules, 2014.

Second, the standalone financial statements were noted as not complying with the Indian Accounting Standards specified under Section 133 of the Act. The filing was submitted by Geeta Sethi, Director of Golkonda Aluminium Extrusions Ltd.