Delta Industrial Resources Limited has announced its unaudited financial results for the quarter and nine months ended 31st December 2025, showing a remarkable turnaround in profitability. The company's Board of Directors approved these results during their meeting held on 6th February 2026.

Financial Performance Overview

The company demonstrated significant improvement in its financial performance during the third quarter of FY26. The results show a clear shift from losses to profitability across key metrics.

Quarterly Results Analysis

Delta Industrial Resources Limited reported a net profit of ₹7.69 lakhs for Q3 FY26, marking a substantial improvement from the net loss of ₹2.47 lakhs recorded in Q3 FY25. The company's total income for the quarter stood at ₹12.30 lakhs, entirely comprising other income, as there was no revenue from operations during this period.

Total expenses increased to ₹4.61 lakhs in Q3 FY26 from ₹2.47 lakhs in the corresponding previous quarter. The expense breakdown shows employee benefit expenses of ₹1.23 lakhs and other expenses of ₹3.38 lakhs.

Nine-Month Performance

The nine-month period ending 31st December 2025 also reflected the company's improved performance trajectory.

For the nine-month period, the company achieved a net profit of ₹3.53 lakhs compared to a net loss of ₹10.49 lakhs in the corresponding period of the previous year. This represents a significant operational improvement and cost management efficiency.

Corporate Structure and Compliance

Delta Industrial Resources Limited maintains its paid-up equity share capital at ₹539.30 lakhs with a face value of ₹10 per share. The company reported no investor complaints during the quarter ended December 2025, with nil opening balance, received, disposed off, and pending complaints.

The company operates primarily in a single business segment focused on trading of commodities. The financial results were reviewed by the Audit Committee and approved by the Board of Directors, with statutory auditors Bhatter & Associates providing a limited review report confirming compliance with applicable accounting standards and regulatory requirements.

Vatsal Agarwal has increased his shareholding in delta industrial res through an open market acquisition of 8,000 equity shares on January 19, 2026. The transaction was disclosed under Regulation 29(1)/29(2) of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011.

Share Acquisition Details

The acquisition details show a strategic increase in Agarwal's position in the company:

Shareholding Position

Following the recent acquisition, Agarwal's shareholding position in Delta Industrial Resources Limited has been updated:

The acquisition represents a 0.15% increase in his shareholding percentage, bringing his total stake to 18.88% of the company's equity capital.

Company Capital Structure

Delta Industrial Resources Limited maintains a consistent capital structure with no changes following this transaction:

Regulatory Compliance

The disclosure confirms that Vatsal Agarwal does not belong to the promoter or promoter group of Delta Industrial Resources Limited. The company's shares are listed on BSE Limited and Metropolitan Stock Exchange of India Limited (MSEI). The acquisition was completed through standard open market purchase procedures, with all regulatory requirements under SEBI SAST Regulations being fulfilled through proper disclosure to the relevant stock exchanges and the company's board of directors.