Assam Entrade Limited reported a standalone net profit of ₹39.70 lakh for the quarter ended June 30, 2026, reversing a loss of ₹91.14 lakh recorded in the immediately preceding quarter. The company’s total income from operations rose significantly to ₹326.42 lakh, up from ₹188.43 lakh in the same period last year.

The financial results were filed with the stock exchanges on August 14, 2026, pursuant to Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The un-audited results were also published in Financial Express and Ek Din newspapers.

Financial Performance

The company’s revenue growth was accompanied by a sharp improvement in profitability metrics. While the firm posted a net loss before tax of ₹58.50 lakh in the quarter ended March 31, 2026, it achieved a pre-tax profit of ₹54.98 lakh in Q1FY26. This turnaround contributed to a basic earnings per share (EPS) of ₹2.76, compared to a negative EPS of ₹6.33 in the prior quarter.

Consolidated figures remained nearly identical to standalone results, with consolidated net profit after tax standing at ₹39.67 lakh for the quarter.

What the Numbers Show

The divergence between the current quarter’s performance and the previous quarter highlights a significant operational shift. In Q4FY25, the company incurred a substantial loss despite generating ₹182.65 lakh in revenue. In contrast, Q1FY26 saw revenue nearly double to ₹326.42 lakh, while simultaneously flipping the bottom line from a ₹91.14 lakh loss to a ₹39.70 lakh profit. This suggests that the recent revenue expansion has translated directly into improved margin efficiency, reversing the cost pressures or low-margin activity that characterized the end of FY25.

Shareholder Information

The company’s paid-up equity share capital remains unchanged at ₹143.98 lakh. Reserves, excluding revaluation reserve, stood at zero as of June 30, 2026, though the securities premium account includes ₹622.705 lakh. No dividend was declared for the quarter.

Shivoy Gupta, a promoter group member, has increased his shareholding in Assam Entrade Limited by acquiring 17,748 equity shares through an inter-se off-market transfer via a gift deed. This acquisition represents 1.23% of the company's total paid-up equity share capital. The transaction was disclosed to the Bombay Stock Exchange on June 18, 2026, under Regulation 29(2) of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011.

Prior to this transaction, Gupta held 6,107 shares, accounting for 0.42% of the equity share capital. The acquisition of the fully paid-up shares was executed on June 16, 2026. Following the transfer, his aggregate holding has risen to 23,855 shares, which constitutes 1.65% of the total voting capital of the company.

The disclosure confirms that the mode of acquisition was an off-market transaction specifically structured as a gift deed between members of the company. The total equity share capital of Assam Entrade Limited remains unchanged at 1,439,790 equity shares of ₹10 each before and after the acquisition. There were no changes to the diluted share capital or any encumbrance reported as part of this transaction.

Shareholding Details

The following table outlines the changes in Shivoy Gupta's shareholding in Assam Entrade Limited following the acquisition:

The filing confirms that the acquirer belongs to the Promoter/Promoter Group of Assam Entrade Limited. The company's shares are listed on BSE Ltd.