ABC India Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025, revealing a challenging operational environment with declining revenues and profitability compared to the previous year.

Financial Performance Overview

The company's financial performance showed a notable decline across key metrics during Q3 FY26. Revenue from operations decreased significantly, while profitability remained under pressure throughout the reporting period.

Segment-wise Performance

ABC India operates through two primary business segments, both experiencing revenue contractions during the reporting period.

Freight & Services Segment

The Freight & Services segment, which constitutes the larger portion of the business, reported revenue of ₹2,569.88 lakhs in Q3 FY26 compared to ₹3,234.17 lakhs in Q3 FY25. For the nine-month period, this segment generated ₹7,016.18 lakhs against ₹8,812.38 lakhs in the previous year.

Petrol Pump Operations

The Petrol Pump segment showed relatively stable performance with Q3 FY26 revenue of ₹1,632.04 lakhs compared to ₹1,687.62 lakhs in Q3 FY25. Nine-month revenue for this segment reached ₹4,867.57 lakhs versus ₹4,822.03 lakhs in the corresponding period last year.

Expense Analysis

Total expenses for Q3 FY26 amounted to ₹4,336.14 lakhs compared to ₹4,844.18 lakhs in Q3 FY25. Key expense categories included purchase of stock-in-trade at ₹1,592.15 lakhs and expenditure relating to transportation and services at ₹2,295.00 lakhs. Employee benefits expense stood at ₹229.16 lakhs, while finance costs decreased to ₹38.51 lakhs from ₹49.80 lakhs in the previous year.

Earnings Per Share and Capital Structure

The company maintained a paid-up equity share capital of ₹541.72 lakhs with shares of ₹10 each. Basic and diluted earnings per share for Q3 FY26 were ₹0.06, significantly lower than ₹1.00 recorded in Q3 FY25. For the nine-month period, earnings per share stood at ₹0.16 compared to ₹15.61 in the previous year.

Board Meeting and Compliance

The Board of Directors approved these unaudited financial results in their meeting held on February 10, 2026. The results were reviewed by the Audit Committee and received an unmodified opinion from the statutory auditors BDS & Co. Chartered Accountants following their limited review of the quarterly and nine-month financial statements.

ABC India Limited has successfully concluded its board meeting held on January 6, 2026, with directors approving the voluntary delisting of equity shares from The Calcutta Stock Exchange Limited. Following the board approval, the company has completed the mandatory newspaper publication requirements under SEBI regulations on January 7, 2026.

Board Meeting and Regulatory Compliance

The board of directors convened at the company's corporate office and formally approved the voluntary delisting under Regulation 6 of SEBI (Delisting of Equity Shares) Regulations, 2021. The meeting commenced at 2:15 PM and concluded at 2:30 PM, demonstrating efficient decision-making on this strategic corporate action.

Newspaper Publication Requirements

Pursuant to Regulation 30 read with Part-A of Schedule-III of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, ABC India Limited published advertisements relating to the voluntary delisting in multiple newspapers on January 7, 2026. The publications appeared in The Business Standard (All Edition), AAJKAAL-Kolkata (Bengali), and Prabhat Khabar (Hindi) to ensure comprehensive coverage across different language readerships.

Continued BSE Listing

Despite the delisting from the regional exchange, ABC India Limited emphasized that its shares will continue to be listed and traded on BSE Limited, which operates as a nationwide terminal. This ensures continued liquidity and trading opportunities for investors through the larger exchange platform.

Strategic Rationale for Delisting

The company's public notice outlined the necessity and objective of the delisting decision. There has been no trading activity in ABC India's equity shares on the Calcutta Stock Exchange for several years, making continued listing economically unviable. The delisting will eliminate avoidable compliance and listing costs while maintaining adequate liquidity through BSE's nationwide trading platform.

Corporate Communication Process

Company Secretary and Compliance Officer Sanjay Agarwal executed the formal communication to both BSE Limited and Calcutta Stock Exchange Limited, with digital authentication completed on January 7, 2026. The announcement ensures full regulatory compliance under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, with trading window closure remaining in effect since January 1, 2026.