Audroc Ltd Q2 FY27 Results: Qualified Conclusion on Financials

Audroc Ltd announced its unaudited financial results for the second quarter and half-year ended September 30, 2026. The Board of Directors approved the results, which were accompanied by a Limited Review Report from J. M. Patel & Bros. The report expressed a qualified conclusion, highlighting a potential understatement of loss and overstatement of equity by ₹7,41,13,473 due to the adjustment of director's loans/advances and statutory tax balances against a 'Quasi-Equity' account. The company also reported a name change from Alka India Limited to Audroc Limited and a shift in business focus from textiles to agro-commodities. Other emphasis of matter points include agro-commodity trading, NCLT resolution plan adherence, preferential issue proceeds utilization, and a car purchased in a director's name but accounted for by the company.