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Kaynes Tech Falls After Kotak Flags Accounting Gaps as JPMorgan Urges Caution

JPMorgan warns investors to wait for clarity on balance sheet, cash flows, related-party disclosures.

Overview

  • Kaynes Technology shares closed down 6.3% on Dec. 4 on elevated volume after a Kotak Institutional Equities note raised disclosure concerns.
  • Kotak reported mismatches in related-party filings among Kaynes, Kaynes Electronics Manufacturing and subsidiary Iskraemeco, including an unreciprocated Rs 180 crore purchase shown in the subsidiary’s records.
  • The note cited negative FY25 cash flow driven by a 22‑day increase in the cash conversion cycle and heavy capex, and questioned Rs 180 crore capitalised as unspecified “technical know‑how.”
  • JPMorgan advised against bottom‑fishing despite keeping an Overweight rating and a Rs 7,550 target, pointing to unresolved balance‑sheet and cash‑flow questions and no clear catalyst before Q3 earnings.
  • The financial scrutiny contrasts with strong operations, as Q2 revenue rose 34.6% to Rs 906 crore and net profit increased 58% to Rs 152 crore.