A-1 Limited announced its quarterly results for Q3FY26, reporting mixed financial performance with revenue decline but maintaining profitability. The company, engaged in trading of acids and chemicals, presented both standalone and consolidated financial results for the quarter ended December 31, 2025.

Financial Performance Overview

The company's standalone financial results showed revenue from operations of Rs. 6,980.76 lacs for Q3FY26, representing a decline from Rs. 7,433.29 lacs in the corresponding quarter of the previous year. Net profit after tax stood at Rs. 96.30 lacs compared to Rs. 99.92 lacs in Q3FY25.

Nine Months Performance

For the nine months ended December 31, 2025, the company reported revenue from operations of Rs. 19,764.37 lacs against Rs. 22,187.45 lacs in the corresponding period of the previous year. Net profit after tax was Rs. 163.04 lacs compared to Rs. 280.77 lacs in the previous year.

Corporate Actions and Strategic Developments

The Board of Directors approved significant corporate actions during their meeting held on February 10, 2026. The company announced a bonus issue of 3,45,00,000 equity shares of Rs. 10 each as fully paid-up bonus equity shares in the proportion of 3:1, meaning 3 bonus equity shares for every 1 existing equity share with record date of December 31, 2025.

Additionally, the Board approved a stock split, subdividing 1 equity share from face value of Rs. 10 each to Rs. 1 each fully paid-up with record date of January 08, 2026. The authorized share capital was increased from Rs. 2,00,00,000 equity shares of Rs. 10 each to Rs. 4,60,00,000 equity shares of Rs. 10 each.

Subsidiary Development

The Board of Directors approved increasing the company's existing partnership interest in A-1 Sureja Industries from 45% to 51%, making it a subsidiary entity. A-1 Sureja Industries is engaged in manufacturing battery-operated electric two-wheelers (EVs).

Audit Committee Changes

The company appointed Mr. Nitin Rikhavbhai Shah and Mr. Suresh Somnath Dave as members of the Audit Committee. The reconstituted Audit Committee now comprises five members with Lajju Hemang Shah as Chairperson, and Chirag Rajnikant Shah, Krishna Utkarsh Patel, Nitin Rikhavbhai Shah, and Suresh Somnath Dave as members.

Consolidated Results

The consolidated financial results, which include the group's share of profit from associate A-1 Sureja Industries, showed similar trends to standalone results. The consolidated revenue from operations was Rs. 6,980.76 lacs for Q3FY26 and Rs. 19,764.37 lacs for nine months ended December 31, 2025. The share of profit from associate was Rs. 1.85 lacs for the quarter and loss of Rs. 7.13 lacs for nine months.

A-1 Limited has successfully obtained regulatory approval for significant amendments to its memorandum of association, marking a strategic expansion of its business objectives. The company informed BSE Limited on January 27, 2026, about the completion of the regulatory process that began with shareholder approval through postal ballot.

Regulatory Approval Process

The members of A-1 Limited approved the alteration in the object clause of the memorandum of association through a postal ballot that concluded on December 21, 2025. The Registrar of Companies subsequently granted approval for the amendment on January 27, 2026, issuing a Certificate of Registration of the Special Resolution Confirming Alteration of Object Clause(s).

Business Expansion Details

The amendments introduce two new main objects to the company's memorandum of association:

These additions expand the company's operational scope beyond its existing business activities, positioning it to enter the sports equipment and pharmaceutical sectors.

Corporate Identification Update

Following the object clause alterations, the company's Corporate Identification Number has been updated on the Ministry of Corporate Affairs website. The CIN has changed from L24119GJ2004PLC044011 to L46909GJ2004PLC044011, reflecting the expanded business activities.

Company Profile

A-1 Limited, incorporated on April 22, 2004, operates from its registered office at Corporate House No. A-1, Shivalik Business Centre, Ahmedabad. The company maintains an authorized and paid-up capital of ₹46,00,00,000 and is listed on stock exchanges. The company held its last Annual General Meeting on September 12, 2025, with its balance sheet dated March 31, 2025.

Management Structure

The company's leadership includes Harshadkumar Naranbhai Patel as Chairman and Managing Director, along with other key management personnel overseeing various operational aspects. The company has informed BSE Limited that it will update the new CIN across all applicable documentation and records in due course.