NSEReply to Clarification- Financial results3d ago · 15 Sept 2026, 05:05 pm

Reply to Clarification- Financial results

Avio Smart Market Stack Limited · ASMS

✦ AI SummaryResults

Avio Smart Market Stack Limited has clarified a discrepancy in its XBRL filing for the quarter ended June 30, 2026, stating that it was due to an inadvertent error in mapping data to the XBRL taxonomy. The error resulted in an understatement of Total Expenses and an overstatement of Profit Before Tax. The company has taken steps to rectify the error and will re-submit the corrected XBRL filing at the earliest.

Analysis Scores

Earnings Impact6/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk8/10
Balance Sheet Risk1/10
Liquidity Impact8/10
Market Sentiment5/10

✦ Ask a Question

Ask anything about this announcement — AI will answer based on the filing content.

0/500

Full Announcement

The Exchange had sought clarification from Avio Smart Market Stack Limited for the quarter ended 30-Jun-2026 with respect to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. On basis of above the Company was required to clarify the following: The response of the Company is enclosed.

Attachments (1)

📄

BARTRONICS1_07092026123749_NSE_calarification_letter-Financial_result.pdf

pdf

Download →
View document text
Date: September 07, 2026 The Listing Compliance Department National Stock Exchange of India Limited Dear Sir/Madam, Subject: Clarification regarding discrepancy in XBRL filing of Standalone Unaudited Financial Results for the quarter ended June 30, 2026 With reference to your communication regarding the discrepancy observed between the figures reported in the XBRL filing and the Financial Results submitted in PDF format (as approved by the Board of Directors on August 12, 2026), we wish to clarify the following: On verification, it has been noted that the variance in Standalone Profit Before Tax (PBT), Profit After Tax (PAT), and Earnings Per Share (EPS) between the XBRL upload and the PDF/Annexure A financial results has arisen due to the following inadvertent errors in mapping the data to the XBRL taxonomy: Finance Cost not captured under Total Expenses: In the XBRL filing, "Finance Costs" was inadvertently reported as Nil, as against the correct amount of ₹27.42 Lakhs disclosed in the audited/reviewed financial results. This resulted in the Total Expenses in XBRL being understated by ₹27.42 Lakhs, consequently overstating the Profit Before Tax (₹150.17 Lakhs in XBRL as against the correct ₹122.75 Lakhs). We confirm that this discrepancy is purely on account of an inadvertent error in tagging certain line items while uploading the data in the XBRL utility, and does not reflect any difference in the actual Standalone Unaudited Financial Results considered and approved by the Board of Directors and reviewed by the Statutory Auditors, which remain as per the figures disclosed in Annexure A to our filing dated August 12, 2026. We regret the inadvertent error and are taking immediate steps to rectify the XBRL filing to align it with the audited/reviewed financial results, and shall re-submit the corrected XBRL filing at the earliest. We request you to take the above clarification on record. Thanking you. Yours faithfully, For Avio Smart Market Stack Limited (Formerly Known as Bartronics India Limited) Diksha Omer Company Secretary M.no. 64120