Asian Star Company Limited announced its unaudited financial results for the quarter ended December 31, 2025, demonstrating mixed performance with strong revenue growth but declining profitability compared to the previous year.

Financial Performance Overview

The company delivered robust revenue growth in Q3FY26, with consolidated total income from operations reaching ₹86,772.70 lakh, representing a significant 25.4% increase from ₹69,191.56 lakh in the corresponding quarter of the previous year. This growth trajectory reflects the company's operational expansion and market presence.

Profitability Analysis

Despite the strong revenue performance, the company experienced a decline in profitability metrics. Consolidated net profit after tax decreased to ₹977.90 lakh in Q3FY26 from ₹1,222.91 lakh in Q3FY25, marking a 20.0% decline. Similarly, net profit before tax fell to ₹1,178.77 lakh from ₹1,570.46 lakh in the previous year quarter.

Nine-Month Performance

For the nine months ended December 31, 2025, the company maintained steady performance with consolidated revenue of ₹2,15,500.01 lakh compared to ₹2,12,287.52 lakh in the corresponding period of the previous year. Net profit after tax for the nine-month period stood at ₹4,062.07 lakh versus ₹4,767.28 lakh in the previous year.

Earnings Per Share and Capital Structure

The company's earnings per share reflected the profit decline, with basic and diluted EPS for Q3FY26 at ₹5.28 compared to ₹7.51 in Q3FY25. The equity share capital remained stable at ₹1,000.68 lakh with a face value of ₹10 per share.

Board Approval and Compliance

The unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on February 11, 2026. The results have been subjected to limited review by the statutory auditors and filed with stock exchanges under Regulation 33 of the SEBI (Listing and Other Disclosure Requirements) Regulations, 2015.

Asian Star Company Limited has announced its financial results for the quarter ended December 31, 2025, following the board meeting held on February 11, 2026. The company reported consolidated net profit of ₹977.90 lacs on revenue of ₹66,008.61 lacs for Q3FY26.

Financial Performance Overview

The board of directors approved the unaudited financial statements for the quarter ended December 31, 2025, during their meeting held at the registered office. The consolidated results show the company's performance across its diamond and jewellery business segments.

Standalone Performance

The standalone financial results showed net sales of ₹49,178.56 lacs for Q3FY26 compared to ₹54,537.91 lacs in the corresponding quarter of the previous year. Standalone net profit after tax stood at ₹761.03 lacs versus ₹934.13 lacs in Q3FY25.

Segment-wise Revenue Performance

The company operates primarily in two business segments - diamonds and jewellery. For Q3FY26, the diamonds segment generated revenue of ₹30,552.93 lacs while the jewellery segment contributed ₹22,577.93 lacs.

Nine-Month Performance

For the nine months ended December 31, 2025, the company reported consolidated net profit of ₹4,082.07 lacs on total income of ₹2,15,500.01 lacs. The nine-month consolidated revenue stood at ₹2,13,603.49 lacs compared to ₹2,10,144.37 lacs in the corresponding period of the previous year.

Board Meeting and Compliance

The board meeting commenced at 11:30 AM and concluded at 02:20 PM on February 11, 2026. The results were approved pursuant to Regulation 30 read with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The financial statements were subjected to limited review by V.A. Parikh & Associates LLP, the company's statutory auditors.

Regulatory Updates

The company noted the implementation of New Labour Codes effective November 21, 2025, and has estimated past service cost of gratuity at ₹1.55 lacs under employee benefits expense based on legal opinion and existing wage structure review.