Rainbow foundations has submitted its quarterly compliance certificate under Regulation 74(5) of the SEBI (Depositories and Participants) Regulations, 2018 for the quarter ended 31st March 2026. The certificate was filed with the Bombay Stock Exchange on 15th April 2026, demonstrating the company's adherence to regulatory requirements for dematerialisation procedures.

Regulatory Compliance Details

The certificate submission covers the company's compliance with dematerialisation processes during Q4 FY26. Company Secretary and Compliance Officer Ikkapadath Bilal Mohammadali signed the submission, ensuring proper documentation of the regulatory filing.

Registrar Confirmation

Cameo Corporate Services Limited, serving as the company's registrar and share transfer agent, provided comprehensive confirmation of compliance procedures. The registrar confirmed that all securities received from depository participants for dematerialisation during the quarter were properly processed and confirmed to the depositories.

Dematerialisation Process Compliance

The certificate confirms adherence to key regulatory requirements during Q4 FY26:

• Securities received for dematerialisation were confirmed (accepted/rejected) to depositories
• All securities comprised in certificates have been listed on stock exchanges where earlier issued securities are listed
• Security certificates received for dematerialisation were mutilated and cancelled after due verification
• Depository names were substituted in the register of members as registered owners within stipulated time limits

Corporate Information

Rainbow Foundations Limited operates from its registered office at No.4, Thanikachalam Road, T.Nagar, Chennai - 600017. The company maintains its corporate identification number as L55101TN1994PLC027739 and GSTIN as 33AAACR3089B1ZR. This quarterly filing demonstrates the company's commitment to maintaining regulatory compliance and transparency in its securities operations.

Rainbow Foundations Ltd officially filed its unaudited financial results for the quarter ended December 31, 2025, with stock exchanges under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Chennai-based company's Board of Directors approved these results on February 14, 2026, alongside key corporate decisions.

Financial Performance Overview

The company demonstrated solid revenue growth during Q3FY26, with total income from operations reaching ₹3,836.58 lakhs compared to ₹3,417.74 lakhs in Q3FY25, representing a year-on-year increase of 12.26%. Sequential growth was also positive, with revenue rising from ₹3,478.57 lakhs in Q2FY26.

Profitability Analysis

Despite revenue growth, the company faced challenges in maintaining profitability levels. Net profit after tax declined substantially to ₹72.89 lakhs in Q3FY26 from ₹154.18 lakhs in Q3FY25, marking a decrease of 52.72%. The profit before tax also decreased to ₹123.34 lakhs from ₹181.28 lakhs in the corresponding previous quarter.

Expense Structure and Impact

The company's total expenses increased to ₹3,660.60 lakhs in Q3FY26 from ₹3,265.15 lakhs in Q3FY25. Key expense components included purchase of stock-in-trade at ₹2,640.28 lakhs, financial costs of ₹896.48 lakhs, and employee benefit expenses of ₹58.32 lakhs. The company reported exceptional items of ₹69.35 lakhs related to gratuity provisions under new Labour Codes implemented by the Government of India on November 21, 2025.

Board Decisions and Corporate Actions

The Board of Directors transacted several important matters during their February 14, 2026 meeting:

Nine-Month Performance

For the nine months ended December 31, 2025, Rainbow Foundations reported total revenue of ₹12,406.36 lakhs compared to ₹9,994.13 lakhs in the corresponding previous period. Net profit after tax for the nine-month period stood at ₹320.43 lakhs versus ₹412.62 lakhs in the previous year, reflecting the challenging operating environment.

Regulatory Compliance and Audit

The financial results have been prepared in accordance with Indian Accounting Standards and have undergone limited review by statutory auditors M/s. GASM DANSR AND CO. The company operates in a single business segment and continues to maintain its equity share capital at ₹4,961.79 lakhs with a face value of ₹10 per share. The results were filed under Regulation 33 of SEBI regulations with scrip code 531694.