NewsEarningsAA Plus Tradelink Resubmits H1FY26 Financial Results Following BSE Query on XBRL DiscrepanciesAA Plus Tradelink Resubmits H1FY26 Financial Results Following BSE Query on XBRL Discrepancies
AA Plus Tradelink Limited resubmitted corrected H1FY26 financial results following BSE query on XBRL discrepancies. The company reported revenue growth of 308.67% to ₹613.00 lacs and net profit increase of 1,500.00% to ₹48.00 lacs compared to the previous year. The revised submission addressed missing EPS figures and inconsistencies between PDF and XBRL formats attributed to clerical errors.
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AA Plus Tradelink Limited has resubmitted its corrected financial results for the half year ended September 30, 2025, in response to a BSE query dated January 16, 2026. The company addressed discrepancies identified by the exchange in its original XBRL filing and provided revised financial statements with accurate figures.
BSE Query and Company Response
The BSE had observed specific discrepancies in the company's standalone results, including missing EPS figures in the XBRL format and net profit figures that did not tally between the PDF and XBRL submissions for the half year ended September 30, 2025. AA Plus Tradelink attributed these issues to clerical and typographical errors in both the XBRL and PDF versions of the financial results.
In its response dated January 21, 2026, the company resubmitted the revised XBRL along with the missing EPS figures and corrected financial results to ensure consistency between PDF and XBRL formats.
Financial Performance Overview
The corrected standalone financial results for H1FY26 demonstrate significant growth across key metrics:
| Financial Metric | H1FY26 (₹ lacs) | H1FY25 (₹ lacs) | Growth (%) |
|---|---|---|---|
| Revenue from Operations | 613.00 | 150.00 | +308.67% |
| Other Income | 57.00 | 15.00 | +280.00% |
| Total Revenue | 670.00 | 165.00 | +306.06% |
| Total Expenses | 622.00 | 163.00 | +281.60% |
| Profit Before Tax | 48.00 | 5.00 | +860.00% |
| Net Profit | 48.00 | 3.00 | +1,500.00% |
Operational Highlights
The company's revenue from operations increased substantially from ₹150.00 lacs in H1FY25 to ₹613.00 lacs in H1FY26. Other income also grew significantly from ₹15.00 lacs to ₹57.00 lacs during the same period. Total expenses rose proportionally from ₹163.00 lacs to ₹622.00 lacs, primarily driven by increased purchase of stock in trade, which grew from ₹165.00 lacs to ₹593.00 lacs.
Balance Sheet Position
As of September 30, 2025, the company's financial position showed:
| Balance Sheet Item | Sep 30, 2025 (₹ lacs) | Mar 31, 2025 (₹ lacs) |
|---|---|---|
| Total Assets | 4,847.00 | 4,496.00 |
| Shareholders' Funds | 4,376.00 | 4,348.00 |
| Share Capital | 2,432.00 | 2,432.00 |
| Reserves and Surplus | 1,944.00 | 1,916.00 |
| Current Liabilities | 470.00 | 147.00 |
Earnings Per Share and Corporate Governance
The corrected EPS figures show earnings per share of ₹0.20 for H1FY26 compared to ₹0.01 in the corresponding period of the previous year. The company's paid-up equity share capital remained stable at ₹2,432.00 lacs with a face value of ₹10.00 per share.
The financial results were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on November 14, 2025. The company operates in a single primary segment of trading in industrial products, and reported no pending investor complaints as of September 30, 2025.
