Spectrum Foods reported a return to profitability for the financial year ended March 31, 2026, posting a net profit of ₹28.74 lakh compared to a net loss of ₹12.37 lakh in the previous year. The company’s revenue from operations rose to ₹2,773.49 lakh for FY26, up from ₹2,207.65 lakh in FY25, driven primarily by its Salt Manufacturing/Trading segment. The results were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 30, 2026.

For the fourth quarter ended March 31, 2026, the company reported a net loss of ₹334.74 lakh, a significant decline from the net profit of ₹62.60 lakh in the preceding quarter ended December 31, 2025. Revenue for Q4FY26 stood at ₹520.37 lakh, lower than the ₹768.28 lakh recorded in the previous quarter. The statutory auditors, M/s R.P. Khandelwal & Associates, issued an unmodified opinion on the audited financial results.

Financial Performance

The company’s total expenses for FY26 amounted to ₹2,750.07 lakh, an increase from ₹2,239.37 lakh in the previous year. Finance costs for the year rose to ₹19.18 lakh from ₹6.19 lakh in FY25. The basic and diluted earnings per share (EPS) for the year were recorded at ₹0.12, compared to ₹0.05 in the prior year.

Segment Reporting

Spectrum Foods operates across two primary segments: Salt Manufacturing/Trading and Power Generation. The Salt Manufacturing/Trading segment contributed the majority of the revenue, reporting ₹2,668.77 lakh for the year ended March 31, 2026. The Power Generation segment reported revenue of ₹104.72 lakh for the same period.

Board Approvals

In addition to the financial results, the Board approved the renewal of the appointment of M/s BEETAL Financial & Computer Services Pvt. Ltd. as the Registrar and Share Transfer Agent for a term of two years ending March 31, 2028. The Board also re-appointed M/s Tushar Sharma & Co as the Internal Auditor for the company effective May 27, 2026.

Spectrum Foods Ltd has refiled its audited financial results for the year ended March 31, 2026, to correct a clerical error regarding the audit opinion. The company clarified that the Statutory Auditors issued an Audit Report with an Unmodified Opinion, but the word "Qualified" was mistakenly included in a template header during the initial upload to the exchange portal. The financial results were originally approved and submitted on May 30, 2026.

The revised filing addresses two specific oversights. First, it corrects the description of the audit opinion from "Qualified" to "Unmodified." Second, it submits a declaration pursuant to Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, which was inadvertently omitted from the original submission. The company stated that there are no changes to the financial results, financial statements, audit findings, or any other disclosures previously submitted.

Key Details of the Refiling

The company apologized for the unintentional errors, emphasizing that they were purely clerical and not deliberate. Managing Director Girdhar Saboo signed the communication requesting the exchange to take the revised filing on record and condone the delay in submitting the declaration.