Auditors flagged Inspire Films' FY26 results.

Management's ₹1.51 Cr tax adjustment meant a reported ₹0.44 Cr profit was actually a ₹1.07 Cr loss.

Accumulated surplus is negative.

Recoverability of ₹32.71 Cr project WIP and ₹7.12 Cr inventory hinges on subjective management estimates.