AVI Polymers Limited has announced its unaudited financial results for the third quarter ended December 31, 2025, demonstrating exceptional growth across key financial metrics. The Board of Directors approved these results at their meeting held on January 30, 2026, which commenced at 5:45 PM and concluded at 6:15 PM, showcasing the company's strong operational performance in the agriculture products trading segment.

Board Meeting and Regulatory Compliance

The company informed BSE Limited through a formal communication regarding the outcome of the Board of Directors meeting held on January 30, 2026. Under Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the board approved the unaudited standalone financial results for the period ended December 31, 2025. The results were accompanied by a Limited Review Report from statutory auditors pursuant to Regulation 33 of the SEBI (LODR) Regulations, 2015.

Financial Performance Overview

The company's financial performance for Q3FY26 reflects substantial improvement compared to the previous year. The quarterly results demonstrate significant revenue generation and profitability enhancement, marking a notable transformation in the company's business operations.

Revenue and Operational Metrics

The company achieved remarkable revenue growth during the quarter, with revenue from operations reaching ₹13,232.06 lacs in Q3FY26 compared to no operational revenue in the corresponding quarter of the previous year. Other income contributed ₹9.25 lacs, bringing total revenue to ₹13,241.31 lacs against ₹9.79 lacs in Q3FY25.

Expense Management and Profitability

Total expenses for the quarter stood at ₹12,154.28 lacs, primarily driven by purchases of stock-in-trade amounting to ₹13,401.85 lacs. However, the company benefited from changes in inventories of stock-in-trade, which resulted in a positive impact of ₹1,345.49 lacs. Employee benefits expenses remained controlled at ₹7.00 lacs, while other expenses totaled ₹81.06 lacs, with legal and professional fees accounting for ₹9.66 lacs.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, AVI Polymers demonstrated consistent growth momentum:

Tax Provisions and Corporate Structure

The company maintained appropriate tax provisions with current tax expenses of ₹362.55 lacs and earlier period tax effect of ₹22.50 lacs, totaling ₹385.05 lacs in tax expenses for the quarter. The basic and diluted earnings per share improved significantly to ₹17.16 from ₹0.05 in the corresponding quarter of the previous year. The company's paid-up equity share capital remains stable at ₹409.07 lacs with a face value of ₹10.00 per share.

Business Operations and Auditor Review

AVI Polymers operates primarily in the trading of agriculture products segment, which falls within a single primary business vertical. The financial results have been reviewed by the Audit Committee and approved by the Board of Directors, with statutory auditors Kapil Kumar Aggarwal & Associates conducting a limited review as per SEBI regulations. The auditor's report confirmed that the results comply with Indian Accounting Standards and disclosure requirements under the Listing Regulations.

AVI Polymers Limited has announced that its Board of Directors will convene on January 30, 2026, to review and approve the company's unaudited financial results for the third quarter of fiscal year 2026. The meeting represents a key milestone in the company's quarterly reporting cycle as it prepares to disclose its financial performance for the period ended December 31, 2025.

Meeting Details and Compliance

The board meeting has been scheduled in strict compliance with Regulation 29 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The session will take place at the company's registered office on Friday, January 30, 2026.

Board Meeting Agenda

The meeting will focus on two primary items of business. The principal agenda involves the consideration and approval of unaudited financial results for the quarter ended December 31, 2025. Additionally, the board has reserved time for any other business matters that may require attention, subject to the chairperson's permission.

Corporate Communication

The formal intimation was communicated to the Bombay Stock Exchange on January 20, 2026, through an official letter signed by Managing Director Chintan Yashwantbhai Patel. The communication ensures transparency and keeps stakeholders informed about the company's upcoming financial disclosures in accordance with regulatory requirements.

The scheduled board meeting underscores AVI Polymers Limited's commitment to maintaining regulatory compliance and ensuring timely disclosure of financial information to its stakeholders and the investing public.