Spectrum Foods Ltd has refiled its audited financial results for the year ended March 31, 2026, to correct a clerical error regarding the audit opinion. The company clarified that the Statutory Auditors issued an Audit Report with an Unmodified Opinion, but the word "Qualified" was mistakenly included in a template header during the initial upload to the exchange portal. The financial results were originally approved and submitted on May 30, 2026.

The revised filing addresses two specific oversights. First, it corrects the description of the audit opinion from "Qualified" to "Unmodified." Second, it submits a declaration pursuant to Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, which was inadvertently omitted from the original submission. The company stated that there are no changes to the financial results, financial statements, audit findings, or any other disclosures previously submitted.

Key Details of the Refiling

The company apologized for the unintentional errors, emphasizing that they were purely clerical and not deliberate. Managing Director Girdhar Saboo signed the communication requesting the exchange to take the revised filing on record and condone the delay in submitting the declaration.

Spectrum Foods Limited reported a net profit of ₹28.74 lakh for the financial year ended March 31, 2026, compared to ₹12.37 lakh in the previous year. The company's board approved the audited financial results for the fourth quarter and full year at a meeting held on May 30, 2026. For the quarter ended March 31, 2026, the company recorded a net loss of ₹334.74 lakh, narrowing from the loss of ₹421.46 lakh in the corresponding period of the previous year. Revenue from operations for the full year stood at ₹2,773.49 lakh, up from ₹2,207.65 lakh in FY25.

Financial Performance

The company's total expenses for FY26 increased to ₹2,750.07 lakh from ₹2,239.37 lakh in the prior year. Finance costs rose to ₹19.18 lakh from ₹6.19 lakh. The board took note of the Independent Audit Report provided by the Statutory Auditors, M/s R.P. Khandelwal & Associates, which issued an unmodified opinion on the results. The company operates in two segments: Salt Manufacturing/Trading and Power Generation.

Key Board Decisions

In addition to the financial results, the board approved the renewal of the appointment of M/s BEETAL Financial & Computer Services Pvt. Ltd. as the Registrar and Share Transfer Agent (RTA) for a term of two years ending March 31, 2028, effective from April 1, 2026. The board also re-appointed M/s Tushar Sharma & Co as the Internal Auditor of the company effective May 27, 2026.

The trading window, which was closed from April 1, 2026, will remain shut until 48 hours after the announcement of the financial results. The meeting was conducted pursuant to Regulation 29(1) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.