Disha Resources Limited announced its unaudited standalone financial results for the third quarter and nine months ended December 31, 2025, showcasing mixed performance with revenue growth but continued operational challenges.

Financial Performance Overview

The company reported total revenue of ₹48.33 lakhs for Q3FY26, representing a significant increase from ₹18.91 lakhs in the corresponding quarter of the previous year. This growth was primarily driven by revenue from operations, which reached ₹46.98 lakhs compared to nil in Q3FY25, while other income decreased to ₹1.35 lakhs from ₹18.91 lakhs.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, Disha Resources demonstrated substantial revenue growth with total revenue reaching ₹103.06 lakhs compared to ₹23.46 lakhs in the corresponding period last year. Revenue from operations contributed ₹96.27 lakhs, while other income was ₹6.79 lakhs.

Despite the revenue growth, the company reported a net loss of ₹10.48 lakhs for the nine-month period, though this represents an improvement from the ₹54.89 lakhs loss in the previous year.

Operational Expenses and Profitability

Total expenses for Q3FY26 amounted to ₹52.69 lakhs, with purchase of stock in trade being the largest component at ₹46.63 lakhs. Employee benefit expenses were ₹5.19 lakhs, while other expenses totaled ₹0.84 lakhs. The company's profit before tax stood at negative ₹4.36 lakhs for the quarter.

Segment Performance

The company operates through two reportable segments: Trading in Shares and Trading Others. The Trading Others segment generated revenue of ₹46.98 lakhs in Q3FY26 with segment results of ₹0.35 lakhs. For the nine-month period, this segment contributed ₹93.34 lakhs in revenue with segment results of ₹0.60 lakhs.

Balance Sheet Position

As of December 31, 2025, the company maintained total segment assets of ₹2,833.25 lakhs against total segment liabilities of ₹109.51 lakhs. The paid-up equity share capital remained stable at ₹731.55 lakhs with a face value of ₹10 per share. Other equity, including reserves for equity instruments through other comprehensive income, stood at ₹1,992.19 lakhs.

Earnings Per Share and Comprehensive Income

Basic and diluted earnings per share for Q3FY26 were negative ₹0.04, compared to negative ₹0.38 in Q3FY25. The company reported total comprehensive income of negative ₹263.51 lakhs for the quarter, primarily affected by changes in fair value of equity instruments through other comprehensive income.

The Board of Directors approved these results at their meeting held on February 13, 2026, with the statutory auditors completing their limited review as required under SEBI regulations.

Disha Resources Limited has announced a board meeting scheduled for February 13, 2026, to consider and approve its third quarter financial results for FY26. The meeting represents a key milestone in the company's quarterly reporting cycle and regulatory compliance obligations.

Board Meeting Details

The board meeting is scheduled to take place on Friday, February 13, 2026, at 4:00 PM at the company's registered office located at 3, Rajesh Apartment, B/h, Ajanta Comm. Estate Off Ashram Road, Ahmedabad-380014. The primary agenda includes consideration and approval of standalone unaudited financial results for specific reporting periods.

Financial Results Scope

The board will review and approve the standalone unaudited financial results for the third quarter and nine months ended December 31, 2025. This comprehensive review covers both quarterly performance and year-to-date financial metrics, providing stakeholders with detailed insights into the company's operational and financial performance during the specified periods.

Trading Window Restrictions

In compliance with SEBI (Prohibition of Insider Trading) Regulations, 2015, Disha Resources Limited has implemented trading window restrictions. The trading window was closed with effect from January 1, 2026, and will remain closed until 48 hours after the conclusion of the February 13, 2026 board meeting.

Regulatory Compliance

The announcement was made pursuant to Regulation 29(1)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The formal communication was submitted to BSE Limited on February 5, 2026, ensuring proper disclosure to stock exchange members and the investing public. Ms. Dhwani Nagar, Company Secretary and Compliance Officer, signed the official communication on behalf of the company.

Company Information

Disha Resources Limited operates under CIN L74110GJ1995PLC024869 and trades on BSE with symbol DRL and scrip code 531553. The company maintains its registered office in Ahmedabad and can be contacted through multiple channels including phone and email for investor relations and corporate communications.