APM Industries Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025, following a board meeting held on February 11, 2026. The yarn manufacturing company demonstrated improved profitability despite facing revenue challenges during the quarter.

Quarterly Financial Performance

The company's financial performance for Q3 FY26 showed mixed results with revenue declining year-over-year but profitability returning to positive territory.

Nine-Month Performance Analysis

For the nine months ended December 31, 2025, APM Industries showed significant improvement in overall profitability compared to the previous year.

Cost Structure and Operational Efficiency

The company's expense management showed improvement during the quarter. Total expenses for Q3 FY26 were Rs. 6,723 lakhs compared to Rs. 7,938 lakhs in Q3 FY25. Key expense components included:

• Cost of materials consumed: Rs. 4,110 lakhs (Q3 FY26) vs Rs. 4,292 lakhs (Q3 FY25)
• Employee benefit expenses: Rs. 1,344 lakhs vs Rs. 1,337 lakhs
• Other expenses: Rs. 1,445 lakhs vs Rs. 1,361 lakhs
• Finance costs: Reduced to Rs. 10 lakhs from Rs. 20 lakhs

Exceptional Items and Tax Position

The company reported exceptional items of Rs. 61 lakhs in Q3 FY26, representing provision towards past period's employee benefits liability pursuant to notification of New Labour Codes effective November 21, 2025. Current tax expense for the quarter was Rs. 15 lakhs, with the company also benefiting from MAT credit entitlement of Rs. 6 lakhs.

Business Operations and Outlook

APM Industries Limited operates primarily in yarn manufacturing and selling within India. The company maintains its registered office in Bhiwadi, Rajasthan, and corporate office in New Delhi. The financial results were reviewed by the Audit Committee and approved by the Board of Directors, with statutory auditors Chaturvedi & Partners conducting a limited review of the results. The paid-up equity share capital remained stable at Rs. 432 lakhs with a face value of Rs. 2 per share.

APM Industries Limited has announced a board meeting scheduled for February 11, 2026, to review and approve the company's unaudited financial results for the third quarter of fiscal year 2026. The meeting will focus on the financial performance for the quarter and nine months ended December 31, 2025.

Board Meeting Details

The company has formally notified BSE Limited about the upcoming board meeting in compliance with regulatory requirements. The meeting agenda includes consideration and approval of unaudited financial results for the specified period.

Trading Window Closure

In accordance with insider trading regulations, APM Industries has implemented a trading window closure that affects multiple stakeholder categories. The restriction applies to all designated persons within the company structure and their immediate family members.

The trading window closure details are as follows:

• Effective Period: Until February 13, 2026 (inclusive)
• Applicable To: Promoters, Directors, Key Managerial Personnel, and Designated Employees
• Extension: Includes immediate relatives of all designated persons
• Previous Notice: Initial closure notification was issued on December 24, 2025

Regulatory Compliance

The board meeting notification has been made pursuant to Regulation 29 and other applicable regulations of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. This ensures full compliance with disclosure requirements for listed companies regarding material corporate actions and financial result announcements.

The company secretary and compliance officer, Neha Goel, has formally communicated these details to the stock exchange, maintaining transparency with stakeholders and regulatory authorities. The notification serves to keep investors and market participants informed about the upcoming financial disclosure timeline.