Disha Resources Limited has announced its standalone unaudited financial results for the third quarter and nine months ended December 31, 2025, in compliance with Regulation 33 of SEBI (Listing and Other Disclosure Requirements) Regulations, 2015.

Financial Performance Overview

The company's financial performance for Q3 FY26 showed mixed results across various parameters. Revenue from operations stood at 6.90 lakhs for the quarter ended December 31, 2025, compared to 6.36 lakhs in the previous quarter and 96.27 lakhs in the corresponding quarter of the previous year.

Comprehensive Income Analysis

The company reported a significant total comprehensive loss of 263.51 lakhs for Q3 FY26, which represents a substantial increase from the previous quarter's loss of 599.58 lakhs. This comprehensive loss includes both the net loss for the period and other comprehensive income adjustments.

Nine-Month Performance

For the nine months ended December 31, 2025, the company's cumulative performance showed:

Share Capital and Reserves

The company maintained its paid-up equity share capital at 731.55 lakhs throughout the reporting periods. The reserves, excluding revaluation reserves, stood at 1,992.19 lakhs as shown in the audited balance sheet of the previous year.

Earnings Per Share

The earnings per share for the quarter ended December 31, 2025, was negative at (0.04) for both basic and diluted calculations, based on a face value of ₹10 per share.

Corporate Governance

The financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on February 13, 2026. The statutory auditors have conducted a limited review of these results and issued an unmodified opinion. The company confirmed no changes in accounting policies that would impact net profit/loss or other relevant financial items during the period.

Piramal Finance Limited has issued possession notices under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act 2002 for four immovable properties in Gujarat, following non-payment by borrowers.

Properties Under Possession

The company has taken symbolic possession of properties with varying outstanding amounts across different locations in Gujarat:

Legal Process and Timeline

The possession notices were issued after borrowers failed to repay the amounts specified in demand notices served between August 2024 and November 2025. The demand notices provided borrowers with a 60-day period to settle their outstanding dues before the company exercised its powers under Section 13(4) of the SARFAESI Act.

Property Details and Locations

The properties span across multiple districts in Gujarat, including residential flats, commercial offices, and plots. The Valsad property includes land parcels with specific survey numbers, while the Rajkot properties comprise residential units in established complexes. The Ahmedabad property consists of residential units in the Aagam-999 Residency project.

Public Notice and Cautions

Piramal Finance Limited has cautioned the borrowers and the general public against dealing with these properties. Any future dealings with the mentioned properties will remain subject to the charge of Piramal Finance Limited for the amounts specified, along with applicable interest.

The company, formerly known as Piramal Capital and Housing Finance Ltd, operates from its registered office in Mumbai with a branch office in Ahmedabad. The possession notices were dated February 14, 2026, and signed by the company's Authorised Officer.