Ardi Alliances Ltd: Unaudited Financial Results for Q2 FY27

Ardi Alliances Ltd has released its unaudited financial results for the quarter and half-year ended September 30, 2026. The review report by S K Bhavsar & Co. highlights that while the financial statements are prepared in accordance with Ind AS 34, there are pending comprehensive verifications for Trade Receivables, Trade Payables, and Loans & Advances. Additionally, reliable value and supporting documents for investments were not presented, with reliance placed on management representations. The company also lacked a GSTN during the audit period, requiring specific verification for revenue from goods sales, though alternative audit procedures were performed. The auditor concluded that these matters do not impact their opinion, and nothing has come to their attention to suggest material misstatements.