AJWA Fun World & Resort Ltd announced its unaudited financial results for the quarter ended December 31, 2025, revealing operational challenges with zero revenue from operations and a net loss of ₹19.12 lacs. The entertainment and accommodation company's board of directors approved these results during their meeting held on February 13, 2026.

Quarterly Financial Performance

The company's financial performance for Q3 FY26 showed continued operational difficulties. Despite maintaining other operating income, the absence of core operational revenue significantly impacted overall performance.

Expense Analysis

The company's expense structure for the quarter showed some cost optimization efforts, with total expenses declining to ₹22.76 lacs from ₹30.63 lacs in the previous year quarter.

Employee benefits expense remained the largest cost component at ₹12.66 lacs, showing a slight increase from ₹11.90 lacs in the corresponding quarter of the previous year.

Nine-Month Performance Highlights

In contrast to the quarterly results, the nine-month period ended December 31, 2025, showed remarkable performance with a net profit of ₹5,401.93 lacs compared to ₹70.77 lacs in the previous year period.

Key Financial Indicators

The company maintained its paid-up equity share capital at ₹639 lacs with a face value of ₹10 per share. The basic earnings per share for Q3 FY26 was negative at ₹0.30, similar to the previous year quarter. However, the nine-month basic EPS showed substantial improvement at ₹84.54 compared to ₹1.11 in the previous year.

The company operates in the entertainment and accommodation sector, running AJWA Water Park, AJWA Fun World, and AJWA Resort & Party Plots. The financial results were reviewed by the audit committee and approved by the board of directors, with the auditor's review report confirming compliance with applicable accounting standards.

AJWA Fun World & Resort Ltd has announced its unaudited financial results for the quarter and half-year ended September 30, 2025, showcasing exceptional performance with a remarkable turnaround in profitability. The Gujarat-based entertainment and hospitality company reported significant growth driven primarily by substantial other income during the reporting period.

Financial Performance Overview

The company's financial performance for Q2FY26 demonstrated a dramatic improvement across key metrics:

Half-Year Results Analysis

For the half-year period ended September 30, 2025, AJWA Fun World & Resort Ltd maintained strong performance momentum:

Expense Management and Operational Efficiency

The company demonstrated effective cost control during Q2FY26, with total expenses of ₹20.15 lacs compared to ₹44.55 lacs in Q2FY25. Key expense categories included:

• Employee benefits expense: ₹10.15 lacs (Q2FY26) vs ₹20.21 lacs (Q2FY25)
• Other expenses: ₹8.39 lacs vs ₹14.56 lacs in the previous year
• Finance costs: ₹1.61 lacs compared to negative ₹0.05 lacs in Q2FY25

Balance Sheet Strength

The company's balance sheet as of September 30, 2025, reflected significant strengthening:

Earnings Per Share Performance

The company reported basic earnings per share of ₹8.512 for Q2FY26, a significant improvement from ₹-0.078 in Q2FY25. For the half-year period, basic EPS stood at ₹8.484 compared to ₹0.143 in the previous year. The paid-up equity share capital remained stable at ₹639.00 lacs with a face value of ₹10 per share.

Cash Flow Analysis

The company generated net cash from operating activities of ₹4,384.72 lacs during the half-year period, compared to negative ₹13.34 lacs in the previous year. Cash flows from investing activities showed a net outflow of ₹4,062.84 lacs, primarily due to increased investments of ₹4,242.00 lacs. The company's cash and cash equivalents at the end of the period stood at ₹62.35 lacs.

The financial results were approved by the Board of Directors in their meeting held on November 13, 2025, and have been subject to limited review by the company's auditors S P V P & Co, Chartered Accountants.