Rishi Laser Limited has submitted its quarterly compliance certificate to BSE Limited, fulfilling regulatory requirements under SEBI's depositories regulations for the quarter ended 31st March, 2026.

Regulatory Compliance Filing

The company filed the certificate under Regulation 74(5) of Securities and Exchange Board of India (Depositories and Participants) Regulations, 2018 on April 8, 2026. The submission was made to the Department of Corporate Services at BSE Limited, referencing the company's scrip code 526861.

Certificate Confirmation

The compliance certificate was prepared and issued by M/s. Adroit Corporate Services Private Limited, which serves as the company's registrar and share transfer agent. The certificate confirms adherence to dematerialisation procedures and regulatory timelines.

Adroit Corporate Services confirmed that all securities received from depository participants for dematerialisation during the quarter ended 31st March, 2026 were properly processed. The registrar verified that these securities have been listed on stock exchanges where the company's earlier issued securities are already listed.

Dematerialisation Process Compliance

The certificate provides specific confirmations regarding the dematerialisation process:

• Securities received for dematerialisation were confirmed to depositories within required timeframes
• Security certificates were mutilated and cancelled after due verification by depository participants
• Depository names were substituted in the register of members as registered owners within 15 days
• All procedures were completed in accordance with regulatory requirements

Corporate Information

Rishi Laser Limited operates from its registered office at 612, Veena Kiledar Industrial Estate, Byculla West, Mumbai. The compliance filing was signed by Company Secretary Vandana Patel, with digital authentication confirming the document's authenticity and submission date.

Rishi Laser Limited announced its unaudited financial results for the quarter ended December 31, 2025, presenting a mixed performance picture. The Board of Directors approved these results at their meeting held on February 13, 2026, with the company operating in the precision metal fabrication segment.

Regulatory Compliance and Board Meeting Details

The company submitted its quarterly results to BSE Limited under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Board meeting commenced at 11:00 a.m. and concluded at 12:25 p.m. on February 13, 2026, where directors considered, approved and took on record the unaudited financial results along with the Limited Review Report.

Quarterly Financial Performance

The company's Q3 FY26 performance showed sequential decline in key metrics. Revenue from operations decreased to ₹3,639.18 lakhs from ₹4,284.01 lakhs in the previous quarter, though it remained relatively stable compared to ₹3,695.75 lakhs in Q3 FY25.

Impact of Exceptional Items

The quarter's profitability was significantly affected by exceptional items worth ₹37.39 lakhs. The company recognized an incremental provision towards the impact of new Labour Codes, 2020, classified as exceptional due to its regulatory-driven, non-recurring nature. This provision reduced the profit after exceptional items to a loss of ₹6.37 lakhs before tax adjustments.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, Rishi Laser demonstrated resilient performance despite quarterly challenges. Revenue from operations increased to ₹12,026.40 lakhs compared to ₹11,295.08 lakhs in the corresponding period of the previous year.

Operational Metrics and Key Highlights

The company maintained stable operational parameters during the quarter. Employee benefits expense increased to ₹814.35 lakhs in Q3 FY26 from ₹666.12 lakhs in Q3 FY25, reflecting business expansion activities. Finance costs rose to ₹116.40 lakhs compared to ₹66.45 lakhs in the corresponding quarter of the previous year.

Key operational developments included:

• Application of lease accounting under Ind AS 116 for new lease premises
• Reclassification of rental expenses into finance charges and amortization
• Continued monitoring of Labour Code implementations and state rule finalizations

Auditor Review and Compliance

Shah Mehta & Bakshi Chartered Accountants (Firm Registration No: 103824W) conducted the Limited Review of the unaudited financial results. Partner Himesh D. Gajjar (Membership No.: 177342) signed the review report on February 13, 2026, confirming compliance with Indian Accounting Standards and SEBI regulations.

Financial Position and Equity Structure

Rishi Laser maintained a stable capital structure with paid-up equity share capital of ₹919.26 lakhs, consisting of shares with a face value of ₹10 each. The basic and diluted earnings per share for Q3 FY26 stood at ₹0.46, significantly lower than ₹2.30 in the previous quarter due to the impact of exceptional items and reduced profitability.

The company's other equity excluding revaluation reserve was ₹2,606.39 lakhs as of March 31, 2025. Total comprehensive income for the quarter was ₹2.38 lakhs after accounting for other comprehensive income adjustments.