Eastern treads Limited has announced its Q3FY26 financial results, demonstrating a significant operational turnaround with the company returning to profitability during the quarter ended December 31, 2025. The Board of Directors approved these unaudited standalone financial results on February 12, 2026.

Quarterly Financial Performance

The company reported a notable improvement in its quarterly performance, achieving profitability after previous quarters of losses. The financial metrics show stability in revenue generation with enhanced cost management.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, Eastern Treads showed substantial improvement in its financial position compared to the previous year. The company's revenue from operations increased to ₹4,895.88 lakhs from ₹4,450.21 lakhs in the corresponding nine-month period of the previous year.

Cost Structure and Operational Efficiency

The company's cost management showed improvement during Q3FY26, with total expenses of ₹1,612.10 lakhs compared to ₹1,656.91 lakhs in Q3FY25. Key expense categories included cost of materials consumed at ₹1,013.27 lakhs, employee benefits expense of ₹212.02 lakhs, and other expenses totaling ₹304.70 lakhs.

Earnings Per Share and Capital Structure

Eastern Treads reported basic and diluted earnings per share of ₹0.28 for Q3FY26, a significant improvement from the loss per share of ₹0.89 in Q3FY25. The company maintained its paid-up equity share capital at ₹523.20 lakhs with a face value of ₹10 per share.

Financial Position and Going Concern

The company disclosed that its net worth has eroded, with Other Equity showing negative ₹1,879.75 lakhs as of December 31, 2025, including accumulated losses of ₹3,168.54 lakhs. However, management has assessed the going concern assumption and expects to recover asset values and discharge liabilities based on business forecasts and fund flow projections. The results were reviewed by the Audit Committee and received a limited review from statutory auditors G. Joseph & Associates.

Eastern Treads Limited, a company listed on the Bombay Stock Exchange (BSE: 531346), has reported its financial results for the quarter ended September 30, 2025. The company's performance shows significant challenges in the second quarter of the fiscal year 2025-26.

Financial Highlights

Key Points

• Net Loss: Eastern Treads Limited reported a net loss of Rs 67.49 lakhs for the quarter ended September 30, 2025.
• Comprehensive Loss: The total comprehensive loss for the period stood at Rs 72.22 lakhs.
• Accumulated Losses: The company's accumulated losses have reached Rs 1,892.23 lakhs.
• Net Worth Erosion: The financial results indicate that the company's net worth has eroded.
• Management Outlook: The management expects to recover the carrying amount of assets and discharge liabilities based on business forecasts and fund flow projections.

Corporate Governance

• The unaudited financial results were approved by the Board of Directors at their meeting held on November 10, 2025.
• The Audit Committee reviewed the results before board approval.
• G. Joseph Associates, the statutory auditors, provided a limited review report on the financial results.

Investor Information

• The company's scrip code on BSE is 531346, with the scrip ID as EASTRED.
• The Board meeting commenced at 12:05 PM and concluded at 02:15 PM on the day of result announcement.

While the financial results show significant challenges for Eastern Treads Limited, the management's expectation of recovery provides a perspective on the company's future outlook. Investors and stakeholders may want to monitor the company's performance in the coming quarters to assess its ability to improve its financial position and operational efficiency.

Note: All financial figures are based on standalone unaudited results for the quarter ended September 30, 2025.