Epuja Spirittech Limited Reports Q3FY26 Net Loss of ₹278.38 Lakhs
Epuja Spirittech Limited reported a net loss of ₹278.38 lakhs for Q3FY26 ended December 31, 2025, significantly higher than the ₹35.95 lakhs loss in Q3FY25. Revenue from operations declined drastically to ₹4.31 lakhs from ₹98.94 lakhs year-on-year. For the nine-month period, cumulative losses reached ₹464.47 lakhs compared to ₹100.30 lakhs in the previous year. The Board approved these results on February 12, 2026, with statutory auditors providing unmodified review reports.
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Epuja spiritech Limited (formerly known as Sagar Productions Limited) has announced its unaudited standalone and consolidated financial results for the quarter ended December 31, 2025. The company reported a substantial increase in net losses, reflecting challenging operational conditions during the quarter.
Financial Performance Overview
The company's financial performance showed significant deterioration across key metrics during Q3FY26:
| Metric | Q3FY26 | Q3FY25 | Change |
|---|---|---|---|
| Revenue from Operations | ₹4.31 lakhs | ₹98.94 lakhs | -95.64% |
| Other Income | ₹0.50 lakhs | ₹1.60 lakhs | -68.75% |
| Total Revenue | ₹4.80 lakhs | ₹100.55 lakhs | -95.23% |
| Net Loss | ₹278.38 lakhs | ₹35.95 lakhs | +674.24% |
Expense Analysis
The company's expense structure revealed several notable components during Q3FY26. Total expenses amounted to ₹283.18 lakhs compared to ₹136.49 lakhs in the corresponding quarter of the previous year. The major expense categories included purchase of stock in trade at ₹697.20 lakhs, offset by changes in inventories showing a reduction of ₹697.20 lakhs. Other expenses increased significantly to ₹280.04 lakhs from ₹63.23 lakhs in Q3FY25.
Nine-Month Performance
For the nine-month period from April 1, 2025 to December 31, 2025, the company's performance metrics were:
| Parameter | 9M FY26 | 9M FY25 | Variance |
|---|---|---|---|
| Revenue from Operations | ₹27.77 lakhs | ₹161.25 lakhs | -82.78% |
| Total Revenue | ₹32.90 lakhs | ₹166.19 lakhs | -80.20% |
| Net Loss | ₹464.47 lakhs | ₹100.30 lakhs | +363.14% |
Share Capital and Earnings Per Share
The company's paid-up equity share capital stood at ₹1,130.82 lakhs as of December 31, 2025, with each share having a face value of ₹1. This represents an increase from ₹854.79 lakhs in the corresponding period of the previous year. The basic and diluted earnings per share for Q3FY26 were both -₹0.25, compared to -₹0.04 in Q3FY25.
Board Meeting and Audit Details
The Board of Directors of Epuja Spirittech Limited convened on February 12, 2026, from 4:00 PM to 5:00 PM to consider and approve the quarterly financial results. The meeting was held under the provisions of Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Audit Committee reviewed these financial results in their meeting held on the same date before board approval.
Auditor's Review
S D P M & Co., Chartered Accountants, conducted a limited review of both standalone and consolidated unaudited financial results for the quarter ended December 31, 2025. The statutory auditors issued unmodified review reports for both standalone and consolidated results, confirming compliance with Indian Accounting Standards and SEBI listing regulations. The consolidated results include the financial performance of Epuja Softtech Private Limited, a wholly-owned subsidiary of the company.
Historical Stock Returns for Epuja Spiritech
| 1 Day | 5 Days | 1 Month | 6 Months | 1 Year | 5 Years |
|---|---|---|---|---|---|
| -4.65% | -8.89% | +11.82% | -37.08% | -48.43% | -61.56% |
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