Decorous Investment & Trading Co . Ltd. has filed its annual disclosure under SEBI (Substantial Acquisition and Takeover) Regulations 2011 for the financial year ended March 31, 2026. The company submitted comprehensive shareholding and pledge status information to BSE Ltd. and Calcutta Stock Exchange Ltd. on April 4, 2026.

Promoter Shareholding Structure

The company disclosed details of three promoter entities as of March 31, 2026. The promoter group maintains a collective shareholding of 43,700 shares, representing 1.27% of the company's total share capital.

Individual Promoter Disclosures

Each promoter entity submitted separate disclosures under Regulations 30(1) and 30(2) of SEBI SAST Regulations. Aditya Estate Pvt Ltd, the largest promoter with 24,300 shares (0.71%), is incorporated in Delhi with CIN U74899DL1984PTC018684. Jeewan Commercial Ltd. holds 9,600 shares (0.28%) and operates from Guwahati, Assam, while Antique Holdings Pvt Ltd. maintains 9,800 shares (0.28%) from its Kolkata base.

Pledge and Encumbrance Status

All three promoter entities confirmed under Regulation 31(4) of SEBI SAST Regulations that they have not created any pledge, lien, or encumbrance on their equity shares during the financial year ended March 31, 2026. The promoters specifically stated no pledges were made directly or indirectly, other than those already disclosed to stock exchanges.

Shareholding Stability

The disclosures indicate no changes in promoter shareholdings during FY26. Each promoter entity confirmed "NO CHANGE / INCREASE / DECREASE IN EQUITY SHARES DURING YEAR 2025-26" in their respective filings. This stability in promoter holdings demonstrates consistent ownership structure throughout the financial year.

Corporate Information

Decorous Investment & Trading Co. Ltd., incorporated in 1982 with CIN L67120DL1982PLC289090, maintains its registered office in New Delhi. The company is listed on BSE Ltd. and Calcutta Stock Exchange Ltd., requiring compliance with SEBI disclosure regulations for substantial shareholding and takeover provisions.

Decorous Investment & Trading Company Limited has released its unaudited financial results for the quarter ended December 31, 2025, showcasing strong operational performance and significant revenue growth. The Delhi-based investment and trading company demonstrated robust financial health with improved profitability across multiple business segments.

Financial Performance Overview

The company's financial performance for Q3 FY26 reflects substantial growth momentum. Total revenue reached ₹28.48 lakh, marking a notable increase from ₹20.38 lakh in the corresponding quarter of the previous year. This growth was primarily driven by diversified revenue streams including jewellery sales and consultancy services.

Revenue Composition and Business Segments

The company's revenue structure demonstrates diversification across multiple business verticals. Jewellery sales contributed ₹20.98 lakh to Q3 FY26 revenue, representing a new revenue stream that was absent in the previous year's corresponding quarter. Consultancy business income totaled ₹2.00 lakh for the quarter, compared to ₹14.88 lakh in Q3 FY25.

Expense Management and Profitability

The company maintained effective expense management while scaling operations. Total expenses for Q3 FY26 amounted to ₹22.59 lakh, with purchase of stock-in-trade representing the largest component at ₹19.42 lakh. Employee benefits expense totaled ₹2.02 lakh, while other operational expenses were contained at ₹1.15 lakh.

For the nine-month period ended December 31, 2025, the company achieved total comprehensive income of ₹13.74 lakh, significantly higher than ₹5.79 lakh in the corresponding period of the previous year. This improvement reflects enhanced operational efficiency and strategic business focus.

Board Meeting and Regulatory Compliance

The financial results were reviewed and approved by the company's Audit Committee and Board of Directors in meetings held on February 9, 2026. The meetings commenced at 10:30 AM and 11:30 AM respectively at the company's registered office in New Rajinder Nagar, New Delhi, and concluded at 12:30 PM.

The unaudited financial results for the quarter and nine months ended December 31, 2025, along with the Limited Review Report from Statutory Auditors, were approved in compliance with Regulation 33(3) of SEBI (LODR). The results have been released for publication in newspapers, displayed on the company's website, and uploaded at BSE Listing Portal in both XBRL and PDF formats.

Trading Window and Capital Structure

The company has announced that the trading window will remain closed from January 1, 2026, to February 15, 2026, for all insiders. Basic earnings per share for Q3 FY26 stood at ₹0.17, compared to ₹0.05 in the corresponding quarter of the previous year. For the nine-month period, basic EPS reached ₹0.40, substantially higher than ₹0.17 in the previous year.

The company's paid-up capital comprises 34.50 lakh equity shares of ₹10 each, totaling ₹3.45 crore. The company's shares are listed on BSE and Calcutta Stock Exchange, providing liquidity to investors.