Fine-Line Circuits posts FY26 profit, Q4 loss hit by provisions
Fine-Line Circuits Limited announced its audited financial results for the year and quarter ended March 31, 2026. The company achieved a net profit of ₹1.52 lakh for FY26, with revenue from operations increasing to ₹3,317.68 lakh. However, Q4FY26 saw a net loss of ₹23.53 lakh, attributed to exceptional items of ₹37.94 lakh due to increased employee benefit provisions under new labour codes. The board approved the results on May 29, 2026.

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Fine-Line Circuits Limited reported a net profit of ₹1.52 lakh for the financial year ended March 31, 2026, while recording a net loss of ₹23.53 lakh for the fourth quarter (Q4FY26). The company's board approved the audited financial results for the quarter and year ended March 31, 2026, during a meeting held on May 29, 2026. The filing was made pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
For the full year, revenue from operations increased to ₹3,317.68 lakh from ₹3,036.96 lakh in the previous year. However, the Q4FY26 performance was impacted by exceptional items amounting to ₹37.94 lakh, primarily due to a one-time increase in provisions for employee benefits following the implementation of new labour codes. Excluding these exceptional items, the profit before exceptional items and taxes for Q4FY26 stood at ₹13.31 lakh.
Financial Performance
The company's total income for FY26 rose to ₹3,318.63 lakh, compared to ₹3,038.48 lakh in FY25. Total expenses for the year also increased to ₹3,279.18 lakh from ₹3,016.72 lakh. The auditor, D K P & Associates, provided an unmodified opinion on the financial results.
| Metric | FY26 (₹ in Lakhs) | FY25 (₹ in Lakhs) |
|---|---|---|
| Revenue from Operations | 3,317.68 | 3,036.96 |
| Total Income | 3,318.63 | 3,038.48 |
| Total Expenses | 3,279.18 | 3,016.72 |
| Net Profit for the Year | 1.52 | 19.74 |
Segment and Operational Details
Fine-Line Circuits operates in a single reportable segment, the production of Printed Circuit Boards, as identified by its Chief Operating Decision Maker in accordance with Ind AS-108. The company stated that it does not have any subsidiaries, associates, or joint ventures, and thus, no consolidated financial results were prepared. The board meeting, which commenced at 12:40 p.m. and concluded at 1:30 p.m. on May 29, 2026, also approved the audited financial statements for the year.
How will the implementation of new labour codes impact the company's cost structure in the coming fiscal years?
What strategies will management employ to restore profitability levels closer to the FY25 benchmark of ₹19.74 lakh?
Is the Printed Circuit Board segment expected to see sustained revenue growth despite the recent rise in operational expenses?


























