Epsom properties Limited has announced its unaudited financial results for the third quarter and nine months ended December 31, 2025. The Chennai-based property development company continues to face operational challenges with no revenue generation during the reporting period.

Financial Performance Overview

The company reported a net loss of ₹4.26 lakhs for the third quarter of FY26, representing a slight deterioration compared to ₹4.18 lakhs loss in the corresponding quarter of the previous year. However, the quarterly loss showed marginal improvement from the preceding quarter's loss of ₹4.38 lakhs.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, Epsom Properties recorded a net loss of ₹16.65 lakhs, showing improvement from ₹18.54 lakhs loss in the corresponding nine-month period of the previous year. This represents a reduction of ₹1.89 lakhs or approximately 10.2% improvement in losses.

Expense Breakdown

The company's operational expenses for Q3FY26 totaled ₹4.26 lakhs, primarily consisting of:

• Employee benefit expenses: ₹2.10 lakhs (compared to ₹2.20 lakhs in Q3FY25)
• Other expenses: ₹2.16 lakhs (compared to ₹1.98 lakhs in Q3FY25)
• Finance costs, depreciation, and other operational costs remained at zero

Capital Structure

The company maintains a stable capital structure with paid-up equity share capital of ₹745.28 lakhs, consisting of shares with a face value of ₹10 each. The reserves excluding revaluation reserves stood at -₹908.05 lakhs as of December 31, 2025.

Corporate Governance

The unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on January 29, 2026. The results have been prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013. The company operates in the property development business and has only one reportable segment in accordance with Ind AS 108 "Operating Segments."