Divyashakti Limited has announced its unaudited financial results for the quarter and nine months ended December 31, 2025, demonstrating improved profitability despite lower quarterly revenue. The company's performance reflects a mixed operational environment with notable improvements in bottom-line results.

Quarterly Financial Performance

For the quarter ended December 31, 2025, Divyashakti Limited reported total income from operations of Rs. 449.49 lakhs, representing a decline from Rs. 673.87 lakhs in the previous quarter ended September 30, 2025. However, the company achieved a significant turnaround in profitability metrics during this period.

Nine-Month Performance Analysis

The company's nine-month performance showed robust growth across key financial parameters. Total income from operations reached Rs. 1891.52 lakhs for the nine months ended December 31, 2025, compared to Rs. 2604.49 lakhs in the corresponding period of the previous year.

Key Financial Ratios and Indicators

The company's financial health indicators showed mixed results for the quarter. The Debt Service Coverage Ratio (DSCR) stood at 0.41 for Q3 FY26, while the Interest Service Coverage Ratio (ISCR) was recorded at 26.81. The equity share capital remained stable at Rs. 1026.89 lakhs throughout the reporting period.

Corporate Governance and Compliance

The financial results were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on February 5, 2026. The company has complied with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, by publishing the results in Financial Express (English) and Ninadam (Telugu) newspapers on February 7, 2026.

Company Information

Divyashakti Limited, incorporated with CIN L99999TG1991PLC042764, operates from its registered office at Flat No.1-301 to 304, Divyashakti Complex, 7-1-58, Ameerpet, Hyderabad - 500 016. The complete financial results are available on the BSE website and the company's official website at www.divyashakti.com .

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.