Chandni Machines FY26 audit filing delayed: key dates

What the company told BSE

Chandni Machines Limited has informed the Bombay Stock Exchange (BSE) that it will not be able to submit its audited financial results for the year ended March 31, 2026, within the stipulated regulatory timeline. The company cited the ongoing finalisation of its accounting records as the reason for the delay.

The disclosure signals that investors will need to wait longer than expected for the annual audited numbers for FY26. Chandni Machines also said it regrets the delay and that efforts are underway to complete the process and file the audited results as soon as possible.

Why the FY26 audited results are getting delayed

In its communication, Chandni Machines attributed the missed deadline to the finalisation process of its accounting records. The company did not specify a revised filing date in the information provided.

In practical terms, this means the audit and final approval process has not reached a stage where audited financial statements can be submitted on time. Investors should track the company’s future exchange filings for the eventual date of submission and the board meeting where audited FY26 results will be considered.

Trading window closure from April 1, 2026

Chandni Machines stated that the trading window for its equity shares has been closed since April 1, 2026. The closure applies to company insiders and their immediate families, and it is being implemented in line with SEBI regulations ahead of the board process for approving the audited financial results for FY26.

The company also clarified the standard reopening condition: the trading window will remain shut until 48 hours after the audited financial results are declared.

What investors should monitor next

With the audited FY26 results delayed, the key next trigger is an announcement on the board meeting date where the annual audited financial results will be reviewed and approved. After the board’s approval, Chandni Machines will release the official audited financial results to the exchanges.

Until then, market participants are likely to rely on the latest available quarterly and year-to-date disclosures. The company has asked investors to closely monitor future announcements for the exact timing of the audited FY26 filing.

Q3 FY26 results: sharp turnaround from Q2

While the annual audited results are pending, Chandni Machines has already reported a strong Q3 FY26 performance. For Q3 FY26, the company reported total income of ₹2.4086 crore, recovering from the previous quarter’s negative performance. Net profit after tax for Q3 FY26 was ₹1.8507 crore, compared with a net loss of ₹1.0634 crore in Q2 FY26.

For the nine-month period, Chandni Machines reported net profit of ₹1.8830 crore, up 47.97% from the previous year. The Q3 FY26 financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at a meeting held on February 13, 2026. The company stated the results were prepared in accordance with Indian Accounting Standards (Ind AS) and were compliant with SEBI regulations.

Board meeting on February 13, 2026 for Q3 review

Chandni Machines had scheduled a board meeting on February 13, 2026, at 3:00 PM in Mumbai to consider its standalone unaudited financial results for the quarter ended December 31, 2025. The company later indicated that the results were approved by the board on the same date.

This sequence is relevant because it establishes the company’s recent reporting cadence and governance process for results approvals. It also helps frame what investors may expect once the FY26 audit finalisation is complete and a board meeting is announced for the annual audited numbers.

FY26 quarterly disclosures earlier in the year

For Q1 FY26 (quarter ended June 30, 2025), Chandni Machines reported total income of ₹27.0234 crore and net profit of ₹0.7468 crore. Profit before tax for the quarter was ₹1.0118 crore, and basic and diluted EPS was stated at ₹2.31. The board approved these unaudited financial results on August 11, 2025.

For the quarter ended September 30, 2025, the company disclosed revenue from operations of ₹25.8996 crore. These interim figures provide context for FY26 performance ahead of the audited full-year numbers, though the audited FY26 results will be the final reference for the year.

FY25 audited baseline and audit outcome

Chandni Machines had earlier approved audited standalone financial results for the quarter and year ended March 31, 2025. The company disclosed FY25 revenue of ₹200.9862 crore and profit before tax of ₹2.0745 crore, along with an unqualified audit opinion. The annual report also stated turnover increased to ₹200.9862 crore in FY25 from ₹165.9271 crore in the previous year, while profit before tax decreased to ₹2.0745 crore from ₹2.3793 crore.

Net profit after tax for FY25 was stated as ₹1.4271 crore, compared with ₹1.7295 crore in the previous year. The board noted it did not recommend a dividend and proposed retaining the FY25 profit in the profit and loss account. The company also disclosed that as of March 31, 2025, it did not have any subsidiary, associate, or joint venture companies.

Governance and corporate actions: EGM and auditor appointment

Chandni Machines also disclosed corporate actions and governance updates during FY26. An extraordinary general meeting (EGM) was held on November 27, 2025 via video conferencing, with all agenda items approved unanimously. The company had earlier communicated board outcomes related to increasing authorised share capital and approving fund raising through issuance of equity shares and convertible warrants on a preferential allotment basis.

Separately, in the board meeting on August 11, 2025, Chandni Machines re-appointed M/s N.L. Bhatia & Associates as Secretarial Auditor for FY 2025-26, subject to shareholder approval at the upcoming AGM. The company also stated that Ambavat Jain & Associates LLP conducted a limited review of the quarterly unaudited standalone financial results and reported no material misstatements.

Key facts at a glance

Financial snapshot from recent disclosures

Market impact and analysis

A delay in audited annual results can affect how investors assess the latest full-year performance, especially for those tracking annual profitability, cash flows, and audit disclosures. In Chandni Machines’ case, the company has provided interim FY26 updates and has a recent track record of board-approved quarterly reporting, but the FY26 audited filing remains the final and authoritative statement for the year ended March 31, 2026.

The continued trading window closure from April 1, 2026 underscores that the company is treating the audited results as price-sensitive information under SEBI norms. For market participants, the most relevant next data points are the board meeting date for FY26 audited approval and the subsequent audited results announcement, after which the trading window is expected to reopen 48 hours later.

Conclusion

Chandni Machines has told BSE it will not meet the deadline for submitting audited FY26 financial results due to accounting finalisation. The trading window has been closed since April 1, 2026 and is set to reopen 48 hours after the audited results are declared. The next formal update investors should look for is the board meeting date where FY26 audited results will be reviewed and approved, followed by the exchange filing of the audited financials.