Abhishek Infraventures Limited has released its unaudited financial results for the third quarter ended December 31, 2025, revealing continued operational losses amid zero revenue generation. The Hyderabad-based company's Board of Directors approved these results during their meeting held on February 13, 2026.

Financial Performance Overview

The company's standalone financial performance showed deteriorating metrics across key parameters:

Nine-Month Performance Analysis

The nine-month period ending December 31, 2025, reflected similar challenges with expanded losses:

Consolidated Results Comparison

The consolidated financial results, including subsidiary PT Virya Resources Indonesia, showed marginally higher losses:

Expense Structure

The company's expense composition for Q3 FY26 included:

• Other Expenditure: ₹3.66 lakhs (85.92% of total expenses)
• Employee Benefits Expense: ₹0.60 lakhs (14.08% of total expenses)
• Depreciation and Amortisation: Nil for the quarter

Corporate Structure and Governance

Abhishek Infraventures Limited operates with a subsidiary structure, including PT Virya Resources Indonesia, necessitating the publication of consolidated results alongside standalone figures. The company maintains its registered office at 8-148/A, Gowtham Nagar, Ferozeguda, Bowenpally, Secunderabad, Hyderabad.

Audit and Compliance

The financial results underwent limited review by statutory auditors N G Rao & Associates, Chartered Accountants. The company reported no investor complaints during the quarter, maintaining clean governance records. The paid-up equity capital remained stable at ₹504.90 lakhs with a face value of ₹10 per share.

Key Highlights

• Zero revenue generation continues across all reporting periods
• Expense management remains challenging with 27.54% quarterly increase
• No exceptional items or discontinued operations reported
• Clean audit review with no material misstatements identified
• Subsidiary operations included in consolidated reporting framework

Abhishek Infraventures Limited has received requests from three of its promoters to be reclassified from the 'promoter' category to the 'public' category. This move, if approved, could potentially alter the company's shareholding structure and governance dynamics.

Reclassification Requests

The company has disclosed that the following promoters have applied for reclassification:

In total, these three promoters hold 3,200 equity shares, representing 0.06% of the company's equity share capital.

Reasons for Reclassification

The promoters seeking reclassification have cited several reasons for their request:

1. No involvement in company management
2. Lack of control over company affairs
3. No representation on the board of directors
4. Absence of key managerial positions within the company

Regulatory Compliance

In accordance with Regulation 31A of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, each applicant has provided undertakings stating that they:

• Do not hold more than 10% of the total voting rights
• Do not exercise control over the company's affairs
• Have no special rights through formal or informal arrangements
• Are not represented on the board of directors
• Do not act as key managerial personnel

Next Steps

Abhishek Infraventures has stated that it will take necessary steps to comply with SEBI regulations regarding this reclassification request. The company's board of directors will likely review these applications and make a decision in due course.

Implications

If approved, this reclassification could potentially impact the company's promoter holding and public float. However, given the small percentage of shares involved (0.06% in total), the immediate impact on the company's ownership structure is likely to be minimal.

Investors and market participants will be watching closely to see how this development unfolds and whether it signals any broader changes in the company's ownership or management structure.