BITS Limited announced its Q3 FY26 financial results for the quarter ended December 31, 2025, demonstrating strong operational performance across key financial metrics. The Board of Directors approved the unaudited standalone and consolidated financial results during their meeting held on January 14, 2026, in compliance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Board Meeting and Regulatory Compliance

The Board of Directors meeting commenced at 3:00 PM and concluded at 4:40 PM on January 14, 2026. The meeting was chaired by Managing Director Omprakash Ramashankar Pathak (DIN-01428320), who digitally signed the financial results. The unaudited financial statements were reviewed by the audit committee and received limited review certification from statutory auditors R C Chadda & Co LLP.

Strong Quarterly Performance

The company delivered impressive growth in the third quarter of FY26, with revenue from operations reaching ₹38.91 lakhs compared to ₹30.87 lakhs in Q3 FY25, representing a robust 26.08% year-on-year increase. Net profit showed exceptional performance, surging 207.81% to ₹26.81 lakhs from ₹8.71 lakhs in the corresponding quarter of the previous year. Other income witnessed remarkable growth of 870.33%, rising to ₹17.66 lakhs from ₹1.82 lakhs.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, BITS Limited maintained its growth trajectory with revenue from operations of ₹103.48 lakhs compared to ₹82.83 lakhs in the corresponding period of FY25, marking a 24.93% increase. Nine-month net profit demonstrated substantial improvement, rising to ₹44.33 lakhs from ₹12.40 lakhs in the previous year, representing a remarkable 257.50% growth.

Operational Efficiency and Cost Management

The company's total expenses for Q3 FY26 stood at ₹29.76 lakhs compared to ₹23.98 lakhs in Q3 FY25. Employee benefit expenses remained relatively stable at ₹8.66 lakhs versus ₹9.05 lakhs in the previous year quarter. Depreciation and amortization expenses increased to ₹5.65 lakhs from ₹3.24 lakhs, while other expenditure rose to ₹15.45 lakhs from ₹11.69 lakhs.

Earnings Per Share and Capital Structure

Basic and diluted earnings per share for Q3 FY26 improved significantly to ₹0.0240 from ₹0.0078 in Q3 FY25. For the nine-month period, EPS reached ₹0.0396 compared to ₹0.0111 in the corresponding period last year. The company maintained its paid-up equity share capital at ₹2,237.50 lakhs with a face value of ₹2 per share.

Consolidated Results and Associate Performance

The consolidated financial results showed total comprehensive income of ₹28.06 lakhs for Q3 FY26, including a share of profit from associates of ₹1.25 lakhs. The consolidated nine-month comprehensive income reached ₹48.17 lakhs compared to ₹14.98 lakhs in the previous year. The consolidated results include contributions from associate company Prurient IT Solutions Private Limited.

Shareholding Structure and Governance

BITS Limited's shareholding pattern remained stable with promoter and promoter group holding 65.07% of the total share capital, while public shareholding stood at 34.93%. The company reported no investor complaints pending at the beginning or end of the quarter, indicating effective investor relations management. The company operates in a single business segment focused on computer education services.

BITS , a single-segment operator, has announced its unaudited financial results for the quarter ended September 30, 2025, showcasing a remarkable improvement in its performance.

Financial Highlights

The company reported a standalone profit of Rs 10.13 lakh for the quarter, marking a significant 1001% increase from Rs 0.92 lakh in the same quarter last year. Here's a breakdown of the key financial metrics:

Half-Year Performance

For the half-year period ended September 30, 2025:

• Profit reached Rs 17.52 lakh, up from Rs 3.69 lakh in the corresponding period last year, representing a 374.53% increase.
• Revenue grew to Rs 64.57 lakh from Rs 51.96 lakh, showing a 24.27% rise.

Consolidated Results

The consolidated results mirrored the standalone performance:

• Quarterly profit, including share of profit from associates, stood at Rs 11.15 lakh.
• Basic earnings per share improved to Rs 0.0100 from Rs 0.0016 in the year-ago quarter.

Balance Sheet Strength

As of September 30, 2025, Bits Limited maintains a strong financial position:

• Total assets stood at Rs 2,107.78 lakh, slightly up from Rs 2,083.19 lakh as of March 31, 2025.
• The company remains debt-free with no borrowings reported.

Management Commentary

While specific management comments were not provided, the financial results suggest effective cost management and improved operational efficiency, contributing to the substantial profit growth despite moderate revenue increases.

Conclusion

Bits Limited's Q2 2025 results demonstrate a significant turnaround in profitability, with triple-digit growth in both quarterly and half-yearly profits. The company's ability to increase revenue while reducing expenses indicates improved operational efficiency. As Bits Limited continues to operate debt-free, it appears well-positioned for sustainable growth in the coming quarters.

Investors and stakeholders may find these results encouraging, particularly the substantial improvement in earnings per share. However, it's important to note that past performance does not guarantee future results, and market conditions may impact future performance.