ATAM Valves Limited has filed its mandatory regulatory certificate under SEBI (Depositories and Participants) Regulations, 2018 for the quarter ended March 31, 2026. The submission was made to both the National Stock Exchange of India Limited and BSE Limited on April 06, 2026.

Regulatory Compliance Certificate

The certificate was submitted pursuant to Regulation 74(5) of the SEBI (Depositories and Participants) Regulations, 2018. Company Secretary and Compliance Officer Natisha Choudhary signed the submission letter, ensuring compliance with the mandatory quarterly reporting requirements.

Certificate Details and Findings

Bigshare Services Private Limited, serving as the company's Registrar and Share Transfer Agent, issued the certificate confirming specific findings for the quarter. The registrar confirmed that Regulation 74(5) is not applicable to ATAM Valves Limited during this period.

The certificate highlighted two key findings:

• The entire holding of the company's shares remains in dematerialized form
• No requests were received from shareholders for rematerialisation or dematerialisation during the quarter

Complete Digital Holdings Status

The regulatory filing demonstrates that ATAM Valves maintains complete digital securities holding among its shareholder base. This status indicates strong adoption of electronic trading and holding systems by the company's investors.

The certificate was authorized by Akash Shamal, Authorised Signatory of Bigshare Services Private Limited, and submitted to stock exchanges for record-keeping purposes. This quarterly compliance ensures transparency in the company's securities holding structure and adherence to SEBI's depositories regulations.

ATAM VALVES LIMITED announced its unaudited financial results for the quarter and nine months ended December 31, 2025, showing a significant decline in performance compared to the previous year. The valve manufacturing company reported a net loss in the third quarter, marking a sharp reversal from the profitable performance in the corresponding quarter of the previous fiscal year.

Financial Performance Overview

The company's financial metrics demonstrate a challenging quarter with substantial year-on-year declines across key parameters:

Quarterly Results Analysis

ATAM VALVES faced significant operational challenges during Q3 FY26. Revenue from operations declined to ₹1,041.16 lakhs from ₹1,738.17 lakhs in Q3 FY25, representing a substantial 40.09% decrease. Total expenses amounted to ₹1,116.72 lakhs compared to ₹1,528.99 lakhs in the previous year quarter. Despite lower absolute expenses, the company reported a loss before tax of ₹75.03 lakhs against a profit before tax of ₹212.62 lakhs in Q3 FY25.

The cost structure showed mixed trends with cost of materials consumed at ₹777.52 lakhs versus ₹1,192.57 lakhs in the previous year. Employee benefits expense decreased to ₹178.83 lakhs from ₹214.37 lakhs, while finance costs remained relatively stable at ₹25.45 lakhs compared to ₹25.75 lakhs.

Nine-Month Performance

For the nine months ended December 31, 2025, the company's performance also reflected the challenging business environment:

Regulatory Compliance and Publication

In compliance with Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, ATAM VALVES LIMITED published its unaudited financial results in newspapers on February 15, 2026. The results were published in "NAWAN ZAMANA" (Punjabi) and "The Financial Express" (English), fulfilling the mandatory disclosure requirements.

Board Meeting and Approval

The Board of Directors of ATAM VALVES LIMITED convened on February 13, 2026, from 1:00 PM to 2:00 PM to consider and approve the unaudited financial results. The meeting was conducted pursuant to Regulation 30 and 33 read with Schedule III of SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015. The board approved both the unaudited financial results and the Statutory Auditor's Limited Review Report for the quarter and nine months ended December 31, 2025.

The results were prepared in accordance with Indian Accounting Standards (Ind AS) and comply with SEBI Listing Regulations. The financial results have been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings.

Company Profile

ATAM VALVES LIMITED, formerly ATAM VALVES PVT. LTD., operates as a single-segment company engaged in manufacturing valves, fittings, steam traps, and strainers. The company maintains its registered office at 1051, Outside Industrial Area, Jalandhar City-144004, Punjab, and has a paid-up equity share capital of ₹1,146.30 lakhs with a face value of ₹10 per share.