Divyashakti Limited has announced its unaudited standalone financial results for the third quarter of fiscal year 2026, ended December 31, 2025. The granite processing and export company reported a net profit of ₹11.29 lakhs for the quarter, marking a significant decline from ₹125.18 lakhs achieved in the corresponding quarter of the previous year.

Financial Performance Overview

The company's quarterly performance showed mixed results across key financial metrics:

Revenue Composition and Operations

The company's revenue structure for Q3 FY26 comprised multiple streams. Sale of products through exports and domestic sales contributed ₹41.44 lakhs, while sale of traded goods through exports generated ₹449.49 lakhs. This represents a shift from the previous year's composition where product sales were significantly higher at ₹1194.68 lakhs and traded goods sales were ₹1891.52 lakhs.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, Divyashakti Limited demonstrated resilience with improved year-to-date metrics:

Expense Management and Profitability

The company maintained disciplined expense management during the quarter. Total expenses for Q3 FY26 stood at ₹501.73 lakhs compared to ₹1984.52 lakhs in the corresponding previous quarter. Key expense components included cost of materials consumed at ₹300.82 lakhs, employee benefits expenses of ₹99.48 lakhs, and depreciation of ₹55.05 lakhs.

Financial Position and Ratios

The company maintains a strong balance sheet position with key financial indicators:

Corporate Governance and Compliance

The Board of Directors, in their meeting held on February 6, 2026, approved the unaudited financial results following thorough review by the Audit Committee. The results underwent limited review by statutory auditors M/s Pavuluri & Co Chartered Accountants, ensuring compliance with regulatory requirements under SEBI LODR Regulations 2015.

The company operates in a single business segment focusing on processing and export of polished granite and quartz slabs. The financial results have been prepared in accordance with Indian Accounting Standards and comply with provisions of the Companies Act 2013.

Divyashakti Limited has submitted its compliance report to the Bombay Stock Exchange regarding the status of physical share transfer requests under the special window provided by SEBI. The company, trading under BSE scrip code 526315, reported zero activity in physical share transfers for the specified period.

SEBI Compliance Disclosure

On January 8, 2026, Divyashakti Limited filed its mandatory disclosure in accordance with SEBI Circular No. SEBI/HO/MIRSD/MIRSD-PoD/P/CIR/2025/97 dated July 2, 2025. The circular established a special window for shareholders to re-lodge transfer requests for physical shares with the objective of facilitating transfer cum demat processes. Managing Director N. Hari Hara Prasad (DIN: 00354715) signed the communication to BSE.

Transfer Request Status Report

The company's registrar and transfer agent, Venture Capital and Corporate Investments Private Limited, provided a detailed status report covering the period from December 7, 2025 to January 6, 2026. The report was dated January 7, 2026 and confirmed the complete absence of any transfer-related activity during this timeframe.

Registrar Confirmation

Venture Capital and Corporate Investments Private Limited, which serves as the company's registrar and transfer agent, formally confirmed the nil status across all parameters related to physical share transfers. The registrar, incorporated with CIN U65993TG1986PTC006936, has been handling the company's share transfer operations and maintaining records in compliance with regulatory requirements.

Regulatory Framework

The SEBI circular dated July 2, 2025 introduced specific provisions for handling physical share transfers, requiring companies to maintain detailed records and report the status of transfer requests received under the special window. This regulatory framework aims to streamline the process of converting physical shares to demat format while ensuring proper documentation and transparency in share transfer operations.

Corporate Communication

Divyashakti Limited's disclosure demonstrates its commitment to regulatory compliance and transparent communication with stock exchanges. The company maintains its registered office at Flat No 301-304, 7-1-58, Divyashakti Complex, Ameerpet, Hyderabad 500016, and continues to fulfill all mandatory reporting requirements under SEBI guidelines.