Osia Hyper Retail replies to NSE clarification on audit qualification statement

What Osia Hyper Retail announced

On 20 July 2026, Osia Hyper Retail Limited (NSE: OSIAHYPER) filed a reply to a clarification request issued by the National Stock Exchange (NSE). The exchange had sought additional information on the company’s financial results for the quarter ended 31 March 2025, specifically under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. In its response, Osia Hyper Retail confirmed that it had not submitted the Statement of Impact of Audit Qualifications for that quarter.

Clarification sought by NSE

Regulation 33 obliges listed entities to disclose, in a timely manner, any material impact arising from audit qualifications, including modified opinions issued by auditors. The NSE’s clarification note listed two points for which the company needed to provide information:

1. Whether a Statement of Impact of Audit Qualifications had been prepared and submitted.
2. Any related explanations for a modified audit opinion, if applicable. The request was part of routine oversight to ensure compliance with SEBI’s disclosure framework.

Company’s response

Osia Hyper Retail’s reply, attached as a PDF to the filing, states that the company has not submitted the Statement of Impact of Audit Qualifications for the quarter in question. No further narrative or quantitative details were included in the response. The filing does not indicate whether a modified audit opinion was actually issued, nor does it provide any remedial actions or timelines for future compliance.

Key facts at a glance

Why this matters for investors

The absence of a Statement of Impact of Audit Qualifications means investors do not have a formal disclosure on how any audit‑related issues might have affected the company’s financial position for the quarter. While the filing does not imply a breach, it highlights a compliance gap that could attract further regulatory scrutiny. Investors should monitor subsequent disclosures to see if the company rectifies the omission or provides additional context in future quarterly reports.

Conclusion

Osia Hyper Retail’s reply to the NSE clarifies that the required audit‑qualification impact statement for Q4 FY2025 was not submitted. The filing does not disclose any financial figures or the existence of a modified audit opinion. Stakeholders will need to await any further communication from the company or the exchange regarding remedial steps or additional disclosures.