Cemantic Infra-Tech Limited (formerly known as Quantum Build-Tech Limited) announced its unaudited financial results for the quarter and nine months ended 31st December, 2025, following a board meeting held on 9th February, 2026. The infrastructure company reported continued losses, though with some quarterly improvement compared to the previous year.

Financial Performance Overview

The company's financial performance for the quarter and nine-month periods shows mixed results:

Revenue and Income Analysis

Cemantic Infra-Tech continues to face operational challenges with revenue from operations remaining at ₹0.00 lakhs across all reported periods. The company's income is entirely derived from other sources, which generated ₹0.10 lakhs in Q3 FY26 compared to ₹0.07 lakhs in Q3 FY25. For the nine-month period, other income marginally increased to ₹0.23 lakhs from ₹0.22 lakhs in the previous year.

Expense Management

Total expenses for Q3 FY26 decreased to ₹5.89 lakhs from ₹6.15 lakhs in Q3 FY25, representing a 4.23% reduction. The expense breakdown shows:

• Employee benefit expenses: ₹2.70 lakhs (Q3 FY26) vs ₹2.58 lakhs (Q3 FY25)
• Other expenses: ₹3.17 lakhs (Q3 FY26) vs ₹3.32 lakhs (Q3 FY25)
• Finance costs: ₹0.02 lakhs (Q3 FY26) vs ₹0.00 lakhs (Q3 FY25)
• Depreciation: ₹0.00 lakhs (Q3 FY26) vs ₹0.25 lakhs (Q3 FY25)

For the nine-month period, total expenses increased to ₹27.18 lakhs from ₹24.09 lakhs, primarily driven by higher other expenses of ₹19.22 lakhs compared to ₹15.82 lakhs in the previous year.

Board Meeting Outcomes

The board meeting held on 9th February, 2026, from 3:00 PM to 5:00 PM, addressed several key matters including:

• Approval of unaudited financial results for Q3 FY26 and nine months ended 31st December, 2025
• Review of the limited review report by statutory auditors
• Assessment of internal audit reports and quarterly compliance requirements
• Evaluation of related party transactions and investor complaint statements

Capital Structure

The company maintains a paid-up equity share capital of ₹2506.56 lakhs with a face value of ₹10 per share. Other equity stands at ₹0.00 lakhs as of 31st December, 2025, compared to negative ₹2239.32 lakhs as of 31st March, 2025.

Business Segment

Cemantic Infra-Tech operates primarily in the construction of residential complexes, which constitutes a single business segment under Ind AS-108. The company's financial results have been prepared in accordance with Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013, and have undergone limited review by statutory auditors Suryanarayana & Suresh, Chartered Accountants.

Cemantic Infra-Tech Limited (formerly Quantum Build-Tech Limited), a company engaged in the construction of residential complexes, has reported a significant increase in its net loss for the quarter ended September 30, 2025. The company's financial results, approved by the Board of Directors on November 12, 2025, reveal challenges in its operations and financial position.

Key Financial Highlights

Widening Losses

Cemantic Infra-Tech reported a net loss of Rs 21.16 lakhs for the quarter ended September 30, 2025, compared to a loss of Rs 8.42 lakhs in the same quarter of the previous year. This represents a significant deterioration in the company's financial performance.

Revenue and Operational Challenges

The company continued to face operational challenges, recording zero revenue from operations across all reported periods. This persistent lack of operational income raises concerns about the company's core business activities and market position.

Expense Analysis

Total expenses for Q2 FY2026 stood at Rs 10.05 lakhs, slightly lower than the previous quarter's Rs 11.24 lakhs, but higher than Q2 FY2025's Rs 8.50 lakhs. The company's financial report indicates a substantial increase in employee benefit expenses, which may be contributing to the overall expense growth despite the absence of operational revenue.

Liquidity Position

As of September 30, 2025, Cemantic Infra-Tech's cash and cash equivalents stood at Rs 0.89 lakhs, indicating a tight liquidity position. This limited cash reserve may pose challenges for the company's short-term financial flexibility and operational capabilities.

Balance Sheet Overview

The company's balance sheet as of September 30, 2025, shows:

The slight increase in current liabilities and decrease in total equity reflect the impact of the ongoing losses on the company's financial structure.

Management Commentary

The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on November 12, 2025. The company operates in the construction of residential complexes segment.

Auditor's Review

The independent auditors, Suryanarayana & Suresh, Chartered Accountants, conducted a limited review of the financial results. They stated that nothing has come to their attention that causes them to believe that the financial statements do not present a true and fair view in accordance with applicable accounting standards and generally accepted accounting principles.

As Cemantic Infra-Tech continues to navigate through these financial challenges, stakeholders will be closely monitoring the company's strategies to revive its operational activities and improve its financial health in the coming quarters.