Spenta International Limited has submitted its quarterly compliance certificate to BSE Limited, fulfilling regulatory obligations under SEBI (Depositories and Participants) Regulations, 2018. The submission, dated April 7, 2026, pertains to the quarter ended March 31, 2026.

Regulatory Compliance Filing

The company filed the confirmation certificate pursuant to Regulation 74(5) of Securities and Exchange Board of India (Depositories and Participants) Regulations, 2018. Danny Hansotia, Managing Director & CFO (DIN: 00203497), signed and submitted the certificate to BSE's Department of Corporate Service.

Registrar and Transfer Agent Confirmation

MUFG Intime India Private Limited (formerly Link Intime India Private Limited) served as the company's Registrar and Transfer Agent for the quarter. The agency provided the required confirmation certificate dated April 3, 2026, confirming compliance with dematerialization processes.

The registrar confirmed that securities received from depository participants for dematerialization during the quarter were properly processed and confirmed to the depositories. All security certificates received for dematerialization were appropriately handled, with certificates being mutilated and cancelled after verification by depository participants.

Process Compliance

Key compliance confirmations included in the filing:

• Securities received for dematerialization were confirmed or rejected to depositories within prescribed timelines
• Listed securities remained on stock exchanges where earlier issued securities are listed
• Security certificates were properly mutilated and cancelled after verification
• Depository names were substituted in the register of members as registered owners
• All processes were completed within regulatory timelines

The filing demonstrates Spenta International's adherence to SEBI regulations governing depositories and participants, ensuring proper handling of securities dematerialization processes during Q4 FY26.

Spenta International Limited has announced its financial results for the third quarter of FY26, revealing a challenging period marked by declining revenues and profitability pressures. The company reported a net loss of ₹21.58 lacs for the quarter ended December 31, 2025, representing a significant turnaround from the profit of ₹43.01 lacs recorded in the corresponding quarter of the previous fiscal year.

Financial Performance Overview

The company's operational performance showed considerable weakness during the quarter, with key metrics reflecting the challenging business environment:

Quarterly Revenue Analysis

Revenue from operations declined substantially to ₹906.64 lacs in Q3 FY26 from ₹1,394.84 lacs in Q3 FY25, marking a decrease of 35.00%. Other income provided some support, increasing significantly to ₹41.73 lacs from ₹0.27 lacs in the previous year quarter. Total revenue for the quarter stood at ₹948.37 lacs compared to ₹1,401.11 lacs in Q3 FY25.

Cost Structure and Expenses

Total expenses for the quarter amounted to ₹970.55 lacs compared to ₹1,345.90 lacs in Q3 FY25. Key expense components included:

• Cost of Materials Consumed: ₹574.51 lacs (Q3 FY25: ₹716.61 lacs)
• Employee Benefit Expenses: ₹158.06 lacs (Q3 FY25: ₹165.85 lacs)
• Purchase of Stock-in-Trade: ₹120.92 lacs (Q3 FY25: ₹304.97 lacs)
• Finance Cost: ₹38.38 lacs (Q3 FY25: ₹49.37 lacs)

The company benefited from a positive change in inventories of ₹61.78 lacs, compared to ₹46.54 lacs in the previous year quarter.

Nine-Month Performance

For the nine-month period ended December 31, 2025, the company's performance remained under pressure:

Corporate Governance and Compliance

The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on February 13, 2026. The board meeting commenced at 4:00 PM and concluded at 4:30 PM. The results have been prepared in accordance with Indian Accounting Standards (Ind AS) and have undergone a limited review by the company's statutory auditors, A.K. Kochhar & Associates.

The company operates in a single business segment of textiles, maintaining a paid-up equity share capital of ₹276.43 lacs with a face value of ₹10.00 per share. The results reflect the company's ongoing operational challenges in the textile sector during the current financial year.