Unitech Limited (UNITECH) Q2 FY27 Financial Results: PAT ₹-1.79 L Cr & Revenue ₹38,028.44 Cr

Unitech Limited faces repeated audit qualifications with disclaimers of opinion for the sixth consecutive year due to unresolved legal and financial issues. The company cannot quantify the financial impact of pending Supreme Court cases, Enforcement Directorate investigations, and unpaid statutory dues totaling over [amount not verified] in income tax and [amount not verified] in PF. Impairment assessments remain unconducted on investments worth ₹53,984.55 lakhs and loss allowances of ₹1,765.60 lakhs, with no adjustments possible until investigations conclude. Revenue recognition under Ind AS 115 using Percentage of Completion Method is under scrutiny due to unresolved project in progress overstatements and advance receipts reconciliation issues. The company has submitted signed statements on audit qualification impacts via NEAPS on 25.06.2026 and 10.07.2026, but material uncertainties persist around 2,431 pending litigations and foreign subsidiary audit gaps.