Authum Investment & Infrastructure Limited announced its unaudited financial results for the quarter ended December 31, 2025, following a Board meeting held on February 10, 2026. The company reported strong financial performance across both consolidated and standalone operations during Q3FY26.

Financial Performance Overview

The company demonstrated solid profitability in Q3FY26 with consolidated operations generating a net profit of ₹161.47 crores compared to ₹539.41 crores in the corresponding quarter of the previous year. Standalone operations recorded a profit of ₹168.02 crores for the quarter, down from ₹545.18 crores in Q3FY24.

For the nine months ended December 31, 2025, consolidated profit reached ₹1,871.81 crores while standalone profit stood at ₹1,873.93 crores, reflecting strong year-to-date performance.

Major Capital Initiatives

During Q3FY26, the company undertook significant capital raising activities through private placement of Non-Cumulative Non-Convertible Redeemable Preference Shares (NCRPS) to its promoter, Mentor Capital Limited.

The total fundraising of ₹2050 crores was completed through the issuance of 2,05,00,000 NCRPS at face value of ₹10 each and issue price of ₹1000 per share. These preference shares carry a 15-year redemption period and were issued following shareholder approval obtained through postal ballot on November 17, 2025.

Corporate Actions and Strategic Developments

The Board of Directors approved several key corporate actions during the quarter:

• Bonus Share Issue: Approved 4:1 bonus share ratio, meaning 4 new fully paid-up equity shares of ₹1 each for every 1 existing share. Following shareholder approval via postal ballot on December 31, 2025, the company allotted 67,93,80,400 bonus equity shares on January 14, 2026.

• Authorized Capital Increase: Enhanced from ₹100 crores to ₹128 crores, comprising 86 crore equity shares of ₹1 each and 4.20 crore preference shares of ₹10 each.

• Employee Stock Option Scheme: Introduced ESOP 2025 for grant of 5,00,000 options to eligible employees, approved by shareholders through postal ballot on December 15, 2025.

Business Segment Performance

The company's diversified business model showed varied performance across segments:

Subsidiary and Investment Updates

The consolidated results include five subsidiary entities, with new additions during the period including India SME Asset Reconstruction Company (from June 17, 2025), Billion Dream Sports Private Limited (from July 31, 2025), and BIC Cello (India) Private Limited (from November 22, 2025).

During the quarter, the company invested in 100% equity capital of BIC Cello (India) Private Limited and acquired 35.09% equity stake in Rivaara Labs Private Limited.

Regulatory and Compliance Matters

The company confirmed no deviation or variation in the utilization of proceeds from the private placement allotments as per the objects stated in the postal ballot notice dated October 16, 2025. The financial results were reviewed by the audit committee and approved by the Board of Directors, with limited review conducted by statutory auditors Maharaj N R Suresh & Co LLP and APAS & CO LLP.

Authum Investment & Infrastructure Limited has emerged as the successful resolution applicant for A A Estates Private Limited (AAEPL), marking a significant expansion into Mumbai's real estate sector. The company received and accepted a letter of intent on January 29, 2026, following its submission of a resolution plan for the acquisition.

Transaction Overview

The acquisition details demonstrate Authum Investment's strategic entry into the real estate market through this corporate insolvency resolution process:

Target Company Profile

A A Estates Private Limited operates in the real estate sector with significant assets in Mumbai's property market. The company was incorporated on July 17, 1996, under the Companies Act, 1956, and specializes in real estate activities with development rights across numerous projects in Mumbai.

Financial and Operational Status

AAEPL has been undergoing Corporate Insolvency Resolution Process since December 06, 2022, following an order from the National Company Law Tribunal, Mumbai Bench. Key operational metrics include:

• Incorporation Date: July 17, 1996
• CIRP Commencement: December 06, 2022
• Turnover (FY 2019-2020): NIL
• Primary Assets: Development rights in Mumbai real estate projects

Strategic Rationale

Authum Investment has positioned this acquisition as an investment opportunity in the real estate sector, enabling the company to capitalize on underlying asset values and generate revenue through monetization strategies. The transaction represents a diversification move outside the company's main line of business, targeting Mumbai's valuable real estate development rights.

Regulatory Framework

The acquisition requires approval from the National Company Law Tribunal, Mumbai Bench, and potentially other courts or tribunals under applicable laws. The transaction is structured as a non-related party acquisition, with no promoter or group company interests in the target entity.

Next Steps

The completion of this acquisition depends on regulatory approvals, with an indicative timeline of 30 days from the date of NCLT approval. The letter of intent issued by the Resolution Professional on January 27, 2026, provides the framework for proceeding with the transaction, subject to the terms and conditions specified in the document.