5233842026-01-012026-03-315233842026-03-315233842025-03-315233842025-04-012026-03-315233842026-01-012026-03-31in-capmkt:OtherExpenses1Member5233842025-04-012026-03-31in-capmkt:OtherExpenses1Member5233842026-03-31OtherNoncurrentFinancialAssetsDomain15233842026-03-31OtherNoncurrentFinancialAssetsDomain25233842026-03-31OtherNoncurrentAssetsDomain15233842026-03-31OtherCurrentFinancialAssetsDomain15233842026-03-31OtherNoncurrentFinancialLiabilitiesDomain15233842026-03-31OtherNoncurrentLiabilitiesDomain15233842026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15233842025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15233842026-01-012026-03-31AuditorDomain15233842026-01-012026-03-31in-capmkt:AuditedMember5233842026-03-31in-capmkt:AuditedMember5233842026-01-012026-03-31in-capmkt:AdjustedMember5233842026-03-31in-capmkt:AdjustedMember5233842026-01-012026-03-31AuditQualification1iso4217:INRxbrli:pureiso4217:INRxbrli:shares523384MAHAPEXLTDNOTLISTEDINE843B01013MAHA RASHTRA APEX CORPORATION LIMITEDMain BoardEquity2025-04-012026-03-312026-05-262026-05-18INRLakhsQuarterlyFourth quarterSingle segmentother financial activities2026-05-2612:00:002026-05-2616:30:00trueCash Flow IndirectStatement on impact of audit qualification2026-01-012026-03-31AuditedConsolidated576000332400039000000002333000013200031680005633000-17330001003000-7300003960000039600000-4690000000-44881000-49571000303000-49268000-495700000298000014091900010-3.52-3.5200-3.52-3.520002025-04-012026-03-31AuditedConsolidated21409000260040004741300000083760003000482000125480002140900026004000644700032451000716000007160000025291000000-93964000-686730002342000-66331000-68672000023420000140919000104273707000-4.87-4.8700-4.87-4.87000Other Expenses3168000Other Expenses1254800012560000351860000100000496852500066205000003696800010317300014666000512280700000140000029971000020488600023499700002349970003444000053612480001411780004448040000458921800010100045893190000060000060000044117300044177300000015600044192900000000000033000000007719290005361248000Non-Current Tax Asset35723000Other financial assets1245000Other non-current assets14666000Other current financial assets204886000Other financial laibilities441173000other current liabilities156000000-1400000-16100045000-13000000-11800000482000000-540000-26206000015056000-570000093964000010000-2819000-939640000-44063000-116120000003828000-322000-15762000000000000592000550002310000000000000000001505600057000000148580000000000000000000-9040000-9040003217500031271000OCI303000303000OCI2342000234200000003030002342000AuditedQualified opinionH G Sarvaiya & Cotrue2029-03-3147413000474130002140900026200000-66331000-71122000-4.87-5.21536125800053612580005361258000536125800045893910004584528000Company has not provided for delayed period interest cost on deposit amounting to Rs.47.91 lakhs for the year ending 31st March 2026 and Rs. 11.95 lakhs for the quarter ending 31st March 2026, cumulative impact of interest cost not provided from October 2019 to 31.03.2026 is Rs. 381.67lakhs. To that extent profit is overstated and liability is understated <br></br> <br></br> Qualified opinionSince how long continuingInterest is required to be provided for delays, if any, by the Company in payment of instalment. So, interest was provided up to 30th September, 2019. The Management decided not to provide interest after 1st October, 2019 as there was a Public notice issued by the Company in News Paper on 14th May, 2019 to the Bond & Deposit holders to surrender their Certificates and collect their final instalment dues. The public notice conveys that Company is ready to pay and, therefore, no further delay and, therefore, no delayed period interest need to be provided. <br></br> <br></br> NANANAAspi Nariman KatgaraJamsheed M PandayJyothi V BHasmukhbhai G SarvaiyaBengaluru2026-05-26