Tarini International FY26 Results: Auditor Issues Qualified Opinion

Tarini International Ltd's Board approved its Audited Standalone and Consolidated Financial Results for the half and financial year ended March 31, 2026. The auditors, M. Modi & Associates, issued a qualified opinion. The qualification is primarily due to the company's investment of ₹121.59 Lakhs in loss-making subsidiaries, for which no provision for diminution was made. The auditors noted that if this provision had been made, the profit before tax would convert into a loss of ₹43.20 Lakhs. Additionally, the auditors emphasized unconfirmed receivables and ongoing legal matters, including an Enforcement Directorate attachment on a company asset and an appeal against a ₹505 Lakhs SEBI penalty.