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Add-Shop's auditor can't verify ₹23 cr in commissions.

Net profit fell 68% on flat revenue. The auditor's report flags a SEBI investigation and distribution costs larger than the company's market cap.

3 earlier stories on Add-Shop E-Retail Ltd.
Mkt cap₹19.99 cr
P/E19.00×
ROE2.94%
Debt / eq.0.34
₹23.22 cr Distribution commission expenses the auditor could not verify.

What's new

  • Net profit fell 68% to ₹105.40 lakhs on nearly flat revenue of ₹15,520.40 lakhs.
  • The auditor disclosed a SEBI interim order and show cause notice against the company.
  • Trade receivables represent 72% of annual revenue, and ₹23.22 cr in commissions are unverifiable.

Why this matters

A 68% profit collapse on flat revenue is bad enough. The auditor's report is worse. An unmodified opinion sits alongside a SEBI investigation, massive unverified costs, and receivables that dwarf the company's ability to collect. For a ₹20 crore market cap, these are not line-item risks.

What we're watching

  • SEBI's next move after its show cause notice.
  • Whether the auditor elevates its warning to a going-concern qualification.
  • If the ₹23.22 cr in commissions gets a specific explanation.

The full read

Add-Shop E-Retail's profit fell 68% to ₹105.40 lakhs. Revenue barely moved. The headline numbers signal a margin collapse. The auditor's report, however, is the real story. It disclosed that SEBI has issued an interim order and show cause notice to the company. Trade receivables stand at 72% of annual revenue. The auditor also flagged ₹23.22 crore in distribution commission expenses it could not verify. For a company with a ₹20 crore market cap, those unverified costs alone exceed its entire market value. The board appointed a new internal auditor. That's a procedural step for what look like structural problems. The auditor issued an unmodified opinion, but the disclosures within it are severe.

Questions answered

Why did Add-Shop's profit fall 68% on nearly flat revenue?
The filing does not itemize the cost increases. It states revenue was ₹15,520.40 lakhs and net profit fell from ₹331.79 lakhs to ₹105.40 lakhs, indicating a severe margin compression.
What is the SEBI order mentioned in the audit report?
The auditor disclosed an interim order and show cause notice from SEBI against the company. The filing provides no details on the allegations or their timeline.
How significant is the trade-receivables issue?
Trade receivables stood at 72% of the company's annual revenue. This means most of the year's sales remain uncollected, tying up capital and raising collectability risk.
What does 'unverifiable' commissions mean for the ₹23.22 crore figure?
The auditor could not verify distribution commission expenses of ₹23.22 crore, suggesting a lack of documentation for a cost item larger than the company's entire market capitalization.
Mentioned: SEBI interim order · ₹23.22 cr unverifiable commissions · Princy Mehta & Associates
Primary source BSE · NSE · Tijori

An independent reading of the company's own disclosure — the primary filing above is the final word.

Company snapshot

Add-Shop E-Retail Ltd.

Miscellaneous
₹20 cr
P/E 18.68×

Latest quarter · Mar 2026

Sales₹57 cr
Net profit₹0 cr
Op. margin+1.7%
EPS₹0.13

Strength & growth

Debt / equity0.34×
Current ratio3.07×
Financials via Tijori — a research aid, not investment advice.ASRL on Tijori

Story so far

All notes on ASRL →
  1. 22 May 2026 · 5:11 PM IST Add-Shop's auditor can't verify ₹23 cr in commissions.
  2. 45d ago Add-Shop E-Retail profits plunge 68% as auditor raises red flags
  3. 45d ago Add-Shop E-Retail profits plunge 68% as auditor flags ₹23 cr in unverifiable expenses
  4. 45d ago Add-Shop E-Retail profits drop 68% as auditor flags SEBI probe