Assam Entrade Limited has officially announced its quarterly results for the quarter ended December 31, 2025, under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Board of Directors approved the unaudited standalone and consolidated financial results in their meeting held on February 7, 2026.

Board Meeting and Regulatory Compliance

The Board meeting commenced at 2:30 p.m. and concluded at 4:00 p.m. on Saturday, February 7, 2026. Managing Director Nishant Gupta (DIN: 00326317) confirmed the approval of unaudited financial results along with the Limited Review Report from statutory auditors M/s. Mehrotra & Co., Chartered Accountants.

Outstanding Financial Performance

The company demonstrated exceptional growth in profitability during Q3FY26. Net profit surged to ₹240.63 lakhs compared to a loss of ₹65.60 lakhs in the corresponding quarter of the previous year, marking a significant improvement in operational efficiency.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, the company maintained strong momentum with net profit of ₹288.53 lakhs compared to ₹134.42 lakhs in the corresponding period of the previous year, representing a growth of 114.6%.

Revenue Segment Performance

The company operates through three main business segments with detailed performance metrics:

Consolidated Results and Subsidiaries

On a consolidated basis, the company reported net profit of ₹240.78 lakhs for Q3FY26 compared to a loss of ₹65.40 lakhs in Q3FY24. The consolidated results include the parent company and its subsidiaries - Sumeru Commosales Pvt. Ltd. and Pacific Barter Pvt. Ltd. The consolidated networth stood at ₹6,785.40 lakhs as of December 31, 2025.

Balance Sheet Strength

As of December 31, 2025, the company maintained a robust financial position:

The results were reviewed by the Audit Committee and approved by the Board of Directors, with statutory auditors providing limited review reports for both standalone and consolidated financial results. The company's main business activities encompass trading in shares and securities, providing inter-corporate loans, and dealing in mutual funds.

Kiran Gupta has acquired a 1.23% stake in Assam Entrade Limited through an off-market gift deed transfer, as disclosed in a regulatory filing under SEBI regulations. The acquisition was completed on December 12, 2025, involving 17,748 fully paid-up equity shares of ₹10.00 each.

Transaction Details

The acquisition involved an inter-se off-market transfer by way of gift deed between members of the company. Kiran Gupta, residing at 13/385, Ratan Orchid, Parmat, Kanpur, does not belong to the promoter or promoter group of the company.

Shareholding Pattern

Prior to this acquisition, Kiran Gupta held no shares in Assam Entrade Limited. Post-acquisition, her total shareholding stands at 17,748 equity shares, representing 1.23% of the company's total voting capital and diluted share capital.

Company Information

Assam Entrade Limited maintains its total equity share capital at 14,39,790 equity shares of ₹10.00 each, both before and after this acquisition. The company is listed on the Bombay Stock Exchange with scrip code 542911 and operates under CIN: L20219WB1985PLC096557.

Regulatory Compliance

The disclosure was made pursuant to Regulation 29(2) of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011. The company secretary Arpita Sharma filed the necessary disclosure on behalf of Assam Entrade Limited, ensuring compliance with regulatory requirements for substantial acquisition reporting.