Emmbi Industries Limited has released its unaudited financial results for the third quarter and nine months ended December 31, 2025, demonstrating resilient performance amid regulatory compliance adjustments. The polymer-based products manufacturer reported steady revenue growth while managing exceptional provisions related to new labour code requirements.

Financial Performance Overview

The company's standalone financial results for Q3FY25 showed notable performance metrics across key parameters:

Nine-Month Performance Analysis

For the nine-month period, Emmbi Industries demonstrated consistent growth in operational metrics:

Exceptional Items and Regulatory Compliance

A significant development during the quarter was the recognition of exceptional items worth ₹11.71 million. This provision relates to compliance with four recently promulgated Labour Codes that became effective November 21, 2025:

• The Code on Wages, 2019
• The Code on Social Security, 2020
• The Industrial Relations Code, 2020
• The Occupational Safety, Health and Working Conditions Code, 2020

The company made this one-time provision towards revision of gratuity and leave compensation liabilities to ensure full compliance with the new regulatory framework.

Operational Expenses and Margins

The company's expense structure for Q3FY25 reflected operational efficiency measures:

Earnings Per Share and Capital Structure

The company maintained its paid-up equity share capital at ₹192.40 million with a face value of ₹10 per share. Basic earnings per share for Q3FY25 stood at ₹0.59 compared to ₹0.98 in Q3FY24, while diluted EPS was ₹0.59 versus ₹0.91 in the previous year quarter.

Corporate Governance and Audit

The unaudited financial results were reviewed and recommended by the audit committee and subsequently approved by the board of directors in their meeting held on February 14, 2026. R. Daliya & Associates, Chartered Accountants, conducted a limited review of the financial results in accordance with applicable auditing standards. The company operates primarily in the polymer-based products segment, which constitutes its single operating segment as per management approach under Ind AS-108.

Emmbi Industries Limited , a prominent player in the industrial sector, has announced a significant change in its key managerial personnel. The company has appointed Mr. Mahipal Singh Chouhan as its new Company Secretary and Compliance Officer, effective November 24, 2025.

Key Appointment Details

Professional Background

Mr. Chouhan brings a wealth of experience to his new role at Emmbi Industries:

• Qualifications:

  • Associate Member of the Institute of Company Secretaries of India (Membership No.: A41460)
  • Qualified Cost and Management Accountant (CMA)
  • Law graduate from the University of Mumbai

• Experience: Over 9 years in various fields including:

  • Company Secretarial work
  • Regulatory Compliances
  • Corporate Law Affairs
  • Finance and taxation matters

Appointment Process

The appointment was made following a meeting of the Board of Directors on November 24, 2025. This decision aligns with the provisions of Section 203 of the Companies Act, 2013, and Regulation 6(1) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Responsibilities

In his role as Company Secretary and Compliance Officer, Mr. Chouhan will be responsible for:

1. Ensuring compliance with the Companies Act, 2013
2. Adhering to SEBI listing Regulations
3. Overseeing other Corporate Law matters

Corporate Governance Implications

This appointment underscores Emmbi Industries' commitment to strong corporate governance and regulatory compliance. Mr. Chouhan's extensive experience in corporate law and regulatory affairs is expected to strengthen the company's compliance framework and enhance its corporate governance practices.

Market Impact

While this appointment is a significant internal development for Emmbi Industries, it is important to note that such changes in key managerial personnel typically do not have an immediate impact on the company's stock price or financial performance. However, effective compliance and governance can contribute to the long-term stability and credibility of the company in the market.

Investors and stakeholders can view this appointment as a positive step towards maintaining robust corporate governance standards at Emmbi Industries Limited.