Genus Power Infrastructures Limited has notified stock exchanges regarding a structural change in its joint statutory auditor firm. The company disclosed this development in compliance with Regulation 30 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015.

Auditor Firm Conversion Details

The joint statutory auditor M S K A & Associates, Chartered Accountants has converted itself into a Limited Liability Partnership (LLP) structure under the provisions of the Limited Liability Partnership Act, 2008. The conversion became effective from January 13, 2026.

Continuity of Audit Services

The auditing firm has confirmed that it will continue to function and discharge its obligations as joint statutory auditor for the remaining period of its appointment tenure. This conversion does not affect the ongoing audit responsibilities or the firm's relationship with Genus Power Infrastructures.

Regulatory Compliance

The company received formal intimation from the auditor firm through a letter dated January 14, 2026. Genus Power Infrastructures has fulfilled its disclosure obligations by informing both BSE Limited and National Stock Exchange of India about this structural change. The notification was signed by Puran Singh Rathore, Joint Company Secretary & Compliance Officer, on January 15, 2026.

Communication Timeline

The auditor firm M S K A & Associates LLP, through partner Vinod Gupta, formally communicated the conversion to the company's management. The firm specifically requested that an intimation be sent to the stock exchanges regarding this structural change, which the company has promptly executed in accordance with listing regulations.

In the current volatile market environment, several fundamentally strong small-cap stocks are presenting attractive entry opportunities, trading at substantial discounts from their recent peaks. Five companies with solid business models and healthy balance sheets are currently available at valuations 31% to 54% below their 52-week highs, potentially offering value-conscious investors quality stocks at relatively attractive prices.

Technology and Software Solutions

Newgen Software Technologies Limited represents the deepest discount among the group, trading at ₹828.85 per share with a market capitalization of ₹11,796.01 crores. The stock has declined 53.84% from its 52-week high of ₹1,795.50, down 0.91% from the previous day's close of ₹836.50.

The company specializes in digital software solutions that enable organizations to automate work processes, manage documents, and enhance customer communication efficiency. Its solutions serve banks, insurance companies, governments, and enterprises globally, supporting digital transformation initiatives.

Infrastructure and Manufacturing

Enviro Infra Engineers Limited operates in the critical water and wastewater management sector, currently trading at ₹193.90 per share with a market capitalization of ₹3,403.53 crores. The stock has declined 38.62% from its 52-week high of ₹315.90.

Jyoti CNC Automation Limited commands the largest market capitalization in this group at ₹21,374.36 crores, with shares trading at ₹939.85. The stock is down 31.58% from its 52-week high of ₹1,373.55, representing the smallest discount among the five companies.

Jyoti CNC Automation manufactures advanced CNC machines for precision metal cutting and shaping, serving automotive, aerospace, defense, and engineering industries worldwide. The company's solutions enhance manufacturing efficiency, accuracy, and automation capabilities.

Power Sector Opportunities

Two companies in the power infrastructure sector are also trading at significant discounts. Shilchar Technologies Limited trades at ₹3,676 per share with a market capitalization of ₹4,205.42 crores, down 39.98% from its 52-week high of ₹6,125.

Genus Power Infrastructures Limited presents another opportunity in the power sector, trading at ₹281 per share with a market capitalization of ₹8,548.52 crores. The stock has declined 34.66% from its 52-week high of ₹430.05.

Shilchar Technologies specializes in manufacturing power and distribution transformers for electricity transmission and distribution, serving utilities, industries, and infrastructure projects both domestically and internationally. Genus Power Infrastructures focuses on electricity meters and smart metering solutions, while also executing power infrastructure projects including substations and rural electrification initiatives.

Market Performance Summary

All five stocks experienced declines in recent trading sessions, with day-over-day decreases ranging from 0.91% to 2.93%. Despite these short-term pressures, the companies maintain their core business operations across diverse sectors including digital transformation, water infrastructure, manufacturing automation, and power distribution technologies. The significant discounts from 52-week highs reflect broader market volatility rather than fundamental business deterioration in these established companies.