A B Infrabuild Limited has reported robust financial performance for the third quarter of fiscal year 2026, with net profit rising 16.1% year-on-year to ₹612.09 lakh. The infrastructure company's results for the quarter and nine months ended December 31, 2025, were approved by the Board of Directors at a meeting held on February 13, 2026.

Quarterly Financial Performance

The company's quarterly results showed strong profitability despite a marginal decline in revenue. Net profit for Q3FY26 increased to ₹612.09 lakh from ₹527.23 lakh in the corresponding quarter of the previous year. Revenue from operations stood at ₹7,440.82 lakh, compared to ₹7,504.36 lakh in Q3FY25.

Nine-Month Performance Shows Strong Growth

The nine-month performance demonstrated significant improvement across key financial parameters. Net profit for the nine months ended December 31, 2025, reached ₹1,337.10 lakh, marking a substantial 42.4% increase from ₹939.19 lakh in the corresponding period of the previous year. Revenue from operations grew to ₹17,227.42 lakh from ₹13,642.33 lakh, representing a 26.3% year-on-year growth.

Operational Efficiency and Cost Management

The company demonstrated improved operational efficiency during the quarter. Cost of construction for Q3FY26 was ₹8,151.11 lakh compared to ₹6,338.51 lakh in the previous year. However, the company benefited from favorable changes in inventories, which showed a positive impact of ₹2,090.18 lakh compared to ₹64.28 lakh in Q3FY25. Financial costs increased to ₹227.65 lakh from ₹154.67 lakh, while employee benefits expense rose to ₹96.24 lakh from ₹73.35 lakh in the corresponding quarter.

Corporate Actions and Share Capital

The company's paid-up equity share capital stood at ₹6,387.89 lakh as of December 31, 2025, compared to ₹5,323.24 lakh in the previous year. This increase follows the subdivision of equity shares approved by shareholders at the Annual General Meeting held on September 29, 2025. Each equity share of ₹10 was subdivided into 10 equity shares of ₹1 each, effective from the record date of October 17, 2025. The earnings per share calculations have been adjusted accordingly to reflect the new share structure.

The financial results were subject to limited review by the company's statutory auditors, who issued an unqualified report. The company operates primarily in the infrastructure segment and continues to focus on its core business activities in this sector.

B&A Limited has announced that its Board of Directors will convene on February 14, 2026, to consider and approve the company's unaudited financial results for the third quarter of fiscal year 2026. The meeting represents a key milestone in the company's quarterly reporting cycle as it prepares to disclose its financial performance to stakeholders.

Meeting Details and Regulatory Compliance

The board meeting is scheduled in accordance with Regulation 29(1)(a) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The session will take place at the company's corporate office located at 113, Park Street, 9th Floor, Kolkata-700016.

Financial Results Coverage

The board will review and approve both standalone and consolidated unaudited financial results covering two distinct periods. The results will encompass the quarter ended December 31, 2025, as well as the cumulative nine-month period ending on the same date. This comprehensive review will provide stakeholders with insights into both quarterly performance and year-to-date financial progress.

Official Communication and Disclosure

The announcement was formally communicated to the Bombay Stock Exchange on February 6, 2026, through an official letter signed by Company Secretary and Compliance Officer Binita Pandey. The company has made this information available on its official website at https://www.barooahs.com/ to ensure transparent communication with all stakeholders.

Corporate Governance Framework

The scheduled board meeting demonstrates B & A Limited's commitment to maintaining robust corporate governance practices and regulatory compliance. The timely announcement of the board meeting ensures that investors and market participants have adequate notice of the upcoming financial disclosure, supporting transparent market operations and informed investment decisions.