BSL Limited has announced its unaudited financial results for the quarter and nine months ended 31st December 2025, revealing a challenging operational environment with declining profitability despite stable revenue performance. The textile company's board approved these results during a meeting held on 9th February 2026.

Quarterly Performance Analysis

The company's third quarter performance showed mixed results with revenue remaining relatively stable but profitability under pressure. BSL Limited reported revenue from operations of ₹16,688.18 lac for Q3FY26, representing a marginal decline of 1.71% compared to ₹16,978.13 lac in the corresponding quarter of the previous year.

Nine-Month Performance Overview

The nine-month period ending 31st December 2025 reflected similar trends with profitability declining significantly despite revenue stability. Net profit for the nine-month period stood at ₹336.86 lac, down 57.22% from ₹787.44 lac in the corresponding period of the previous year.

Operational Cost Structure

The company's expense structure revealed several key trends affecting profitability. Cost of material consumed decreased to ₹8,434.01 lac in Q3FY26 from ₹9,916.82 lac in Q3FY25. However, employee benefits expense increased to ₹2,376.49 lac from ₹2,314.81 lac year-on-year. Finance costs declined to ₹738.18 lac from ₹795.03 lac, while power, fuel and water expenses remained relatively stable at ₹1,467.29 lac compared to ₹1,480.03 lac in the previous year.

Other Financial Highlights

The company reported other comprehensive income loss of ₹13.72 lac for Q3FY26 compared to a loss of ₹19.54 lac in the corresponding quarter of the previous year. Total comprehensive income for the quarter stood at ₹104.59 lac against ₹284.97 lac in Q3FY25. The paid-up equity share capital remained unchanged at ₹1,029.22 lac with shares of face value ₹10 each.

Regulatory and Compliance Updates

BSL Limited confirmed compliance with new labour regulations, noting that the Government of India consolidated 29 existing labour regulations into 4 Labour Codes effective 21st November 2025. The company assessed the impact and determined it would be negligible on its financials. The results were reviewed by the audit committee and approved by the board of directors, with statutory auditors SSMS and Associates completing their limited review without qualifications.

BSL Limited has formally notified stock exchanges about an upcoming board meeting to discuss and approve its quarterly financial performance for the third quarter of fiscal year 2026.

Board Meeting Details

The company's Board of Directors is scheduled to convene on Monday, February 9, 2026, with the primary agenda being the approval of unaudited financial results. The meeting will focus on reviewing the company's performance for both the quarter and nine months ended December 31, 2025.

Trading Window Restrictions

In accordance with the company's Code of Conduct for Regulating, Monitoring & Reporting Trading by Insiders, BSL Limited has implemented trading restrictions for designated persons. The trading window closure affects all designated persons and their immediate relatives, ensuring compliance with insider trading regulations during the financial results preparation period.

Regulatory Compliance

The board meeting notification has been issued pursuant to Regulation 29(1)(a) of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015. This regulatory framework mandates listed companies to inform stock exchanges about board meetings where financial results will be considered, ensuring transparency and proper market disclosure.

The communication was signed by Company Secretary Shubham Jain and has been formally submitted to both the National Stock Exchange of India Limited and BSE Limited, where the company's shares are listed under the symbols BSL and scrip code 514045, respectively.