Cubical Financial Services Submits Q3FY26 Results Under Regulation 33
Cubical Financial Services Limited submitted its Q3FY26 unaudited financial results to BSE under Regulation 33, approved by the Board on February 10, 2026. The company reported a significant decline in net profit to ₹0.04 lacs from ₹11.67 lacs in Q3FY25, with total revenue decreasing to ₹33.52 lacs. Independent auditors Krishan Rakesh & Co. provided limited review confirmation, and the company reported no shareholder complaints during the quarter.
*this image is generated using AI for illustrative purposes only.
Cubical Financial Services Limited has submitted its unaudited financial results for the quarter ended December 31, 2025, to the Bombay Stock Exchange under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Board of Directors approved these results at their meeting held on February 10, 2026, which commenced at 2:00 PM and concluded at 3:30 PM.
Financial Performance Overview
The company's financial performance for Q3FY26 reflects challenging market conditions with reduced profitability across key metrics.
| Metric | Q3FY26 | Q3FY25 | Change |
|---|---|---|---|
| Total Revenue | ₹33.52 lacs | ₹37.48 lacs | -10.56% |
| Net Profit | ₹0.04 lacs | ₹11.67 lacs | -99.66% |
| Profit Before Tax | ₹2.85 lacs | ₹14.54 lacs | -80.40% |
| Total Expenses | ₹30.67 lacs | ₹22.94 lacs | +33.70% |
Revenue Analysis
The company's revenue streams showed mixed performance during the quarter. Interest income remained relatively stable at ₹28.10 lacs compared to ₹28.38 lacs in Q3FY25. However, revenue from sale of shares declined significantly to ₹5.42 lacs from ₹9.10 lacs in the corresponding quarter of the previous year.
Expense Structure
Total expenses increased substantially to ₹30.67 lacs in Q3FY26 from ₹22.94 lacs in Q3FY25. Key expense components included:
- Employee benefits expense: ₹8.46 lacs (vs ₹5.79 lacs in Q3FY25)
- Other expenses: ₹12.41 lacs (vs ₹10.52 lacs in Q3FY25)
- Change in inventories: ₹9.79 lacs (vs -₹3.14 lacs in Q3FY25)
Nine-Month Performance
For the nine months ended December 31, 2025, the company reported contrasting results compared to the same period in the previous year.
| Parameter | 9M FY26 | 9M FY25 | Variance |
|---|---|---|---|
| Total Revenue | ₹103.37 lacs | ₹208.20 lacs | -50.35% |
| Net Profit | ₹10.52 lacs | ₹43.32 lacs | -75.71% |
| Tax Expenses | ₹7.83 lacs | ₹11.56 lacs | -32.26% |
Regulatory Compliance and Corporate Governance
The financial results were submitted to BSE (Scrip Code: 511710) along with the limited review report. The independent auditors Krishan Rakesh & Co., Chartered Accountants (Firm Registration No. 009088N), conducted the limited review and confirmed that nothing came to their attention suggesting the financial results were not prepared in accordance with applicable accounting standards including Ind AS 34 for Interim Financial Reporting.
| Corporate Details | Information |
|---|---|
| Company Secretary | Ruchi Singh (M. No. A58370) |
| Chairman | Ashwani Kumar Gupta |
| Auditor | K.K. Gupta, Partner (M.No. 87891) |
| Paid-up Equity Capital | ₹1,303.40 lacs |
| Face Value per Share | ₹2.00 |
The company reported no shareholder complaints or grievances during the quarter ended December 31, 2025, with no unresolved complaints at the quarter end. Earnings per share for Q3FY26 stood at ₹0.00 for both basic and diluted calculations, compared to ₹0.02 in Q3FY25. The results are available on the BSE website and the company's official website at www.cubical90.com .
Historical Stock Returns for Cubical Financial Service
| 1 Day | 5 Days | 1 Month | 6 Months | 1 Year | 5 Years |
|---|---|---|---|---|---|
| -1.83% | -0.47% | -7.76% | -6.55% | -12.30% | -24.91% |
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