Gujarat Kidney Allowed to Revise Financial Statements for FY22-24
Gujarat Kidney And Super Speciality Limited received NCLT approval to revise its Board's Reports and financial statement notes for FY22, FY23, and FY24 due to clerical errors. The company must pay ₹10,000 and file revised forms within 30 days.
The revision is for clerical and typographical errors in past financial reports and does not impact the company's current financial performance or future outlook. The NCLT confirmed no prejudice to any party.
The announcement pertains to a regulatory process for correcting past financial reporting errors. While the company is allowed to make the revisions, it does not indicate any positive or negative financial performance or business development.
Gujarat Kidney And Super Speciality Limited has received approval from the National Company Law Tribunal (NCLT), Ahmedabad, to voluntarily revise its Board's Report and notes forming part of the audited financial statements for the three preceding financial years: 31/03/2022, 31/03/2023, and 31/03/2024.
The company filed a petition under Section 131 of the Companies Act, 2013, to rectify inadvertent and typographical errors in these reports. The errors included incorrect section references, copy-paste mistakes in the Annual Return extract, incorrect dates for board meetings and director appointments, and miscategorization of amounts in financial statement notes.
The NCLT order, pronounced on February 6, 2026, directs the Registrar of Companies (RoC) to allow the submission of the revised annual reports in Form AOC-4 within 30 days. The company is also directed to pay a penalty of ₹10,000 for the revision.
The NCLT noted that the requested corrections are clerical and typographical, do not affect the financial statements or their disclosures, and do not prejudice any party's interests. The revised Board's Report has already been approved by the company's Board of Directors.
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